Operational audit with the use of Activity-Based Management (ABM) in public organizations: proposal of a method

A New Public Management (npm) trouxe para as organizações públicas a necessidade de aumento de produtividade e desempenho, maior accountability e maior controle social. Assim, mecanismos de controle vêm sendo desenvolvidos para melhorar o desempenho das organizações públicas. A auditoria operacional se destaca como um tipo de controle que pode assessorar o gestor público no aperfeiçoamento da gestão. Esta pesquisa se insere nesse contexto e objetivou analisar a contribuição do emprego das práticas gerenciais da ABM (Activity Based Management) na auditoria operacional. Para atingir esse objetivo, usando a Design Science Research, criou-se um artefato (método) para a execução da auditoria operacional baseado na ABM, o qual foi testado em uma unidade de controle interno do Exército Brasileiro, no período de setembro/2016 a março/2017. As práticas da ABM selecionadas para compor o artefato foram capazes de produzir informações que impactam o desempenho nas dimensões da eficiência e eficácia, bem como em aspectos de compliance, indicando oportunidades de melhoria da gestão. Além disso, executar a auditoria operacional com uso da ABM mostrou-se capaz de identificar direcionadores de custo, que geram consumo de recursos de maneira desnecessária e atrasos na entrega do produto do processo.The New Public Management (NPM) has brought to public organizations the need of increased productivity and performance, greater accountability, and greater social control. Therefore, public sector control mechanisms have been developed to improve the performance of public organizations. The operational audit stands out as a type of control that can assist public managers in improving management. This research is part of this context and aims to analyze the contribution of the ABM (Activity Based Management) application in the practices of operational audit. To achieve this objective, through a Design Science Research an artifact (method) was created to perform the operational audit based on the ABM, which was tested in an internal control unit of the Brazilian Army, from September 2016 until March 2017. The ABM practices selected to compose the artifact were able to help to produce information that impact performance, in the dimensions of efficiency and effectiveness, as well as in aspects of compliance, indicating opportunities for management improvements. Performing the operational audit using ABM also helped to identify cost drivers, which generate unnecessary resource consumption and delays in the delivery of the product of the process

Aerobic Exercise Does Not Predict Brain Derived Neurotrophic Factor And Cortisol Alterations in Depressed Patients

The pathophysiology of depression is related to neurobiological changes that occur in the monoamine system, hypothalamic-pituitary-adrenal axis, neurogenesis system and the neuroimmune system. In recent years, there has been a growing interest in the research of the effects of exercise on brain function, with a special focus on its effects on brainderived neurotrophic factor (BDNF), cortisol and other biomarkers. Thus, the aim of this study is to present a review investigating the acute and chronic effects of aerobic exercise on BDNF and cortisol levels in individuals with depression. It was not possible to establish an interaction between aerobic exercise and concentration of BDNF and cortisol, which may actually be the result of the divergence of methods, such as type of exercises, duration of the sessions, and prescribed intensity and frequency of sessions

Comparison Among Aerobic Exercise and Other Types of Interventions to Treat Depression: A Systematic Review

Depression is a common and disabling disease that affects over 100 million people worldwide and can have a significant impact on physical and mental health, reducing their quality of life. Thus, the aim of this article was to provide information on research results and key chains related to the therapeutic effects of chronic aerobic exercise compared with other types of interventions to treat depression, which may become a useful clinical application in a near future. Researches have shown the effectiveness of alternative treatments, such as physical exercise, minimizing high financial costs and minimizing side effects. In this review, the data analyzed allows us to claim that alternative therapies, such as exercise, are effective on controlling and reducing symptoms. 69.3% of the studies that investigated the antidepressant effects of exercise on depressive were significant, and the other 30.7% of the studies improved only in general physiological aspects, such as increased oxygen uptake, increased use of blood glucose and decreased body fat percentage, with no improvement on symptoms of depression. From the sample analyzed, 71.4% was composed of women, and regarding the severity of symptoms, 85% had mild to moderate depression and only 15% had moderate to severe depression. However, there is still disagreement regarding the effect of exercise compared to the use of antidepressants in symptomatology and cognitive function in depression, this suggests that there is no consensus on the correct intensity of aerobic exercise as to achieve the best dose-response, with intensities high to moderate or moderate to mild

Effects of exercise on physical and mental health, and cognitive and brain functions in schizophrenia: clinical and experimental evidence

Exercise promotes several health benefits, such as cardiovascular, musculoskeletal and cardiorespiratory improvements. It is believed that the practice of exercise in individuals with psychiatric disorders, e.g. schizophrenia, can cause significant changes. Schizophrenic patients have problematic lifestyle habits compared with general population; this may cause a high mortality rate, mainly caused by cardiovascular and metabolic diseases. Thus, the aim of this study is to investigate changes in physical and mental health, cognitive and brain functioning due to the practice of exercise in patients with schizophrenia. Although still little is known about the benefits of exercise on mental health, cognitive and brain functioning of schizophrenic patients, exercise training has been shown to be a beneficial intervention in the control and reduction of disease severity. Type of training, form of execution, duration and intensity need to be better studied as the effects on physical and mental health, cognition and brain activity depend exclusively of interconnected factors, such as the combination of exercise and medication. However, one should understand that exercise is not only an effective nondrug alternative, but also acts as a supporting linking up interventions to promote improvements in process performance optimization. In general, the positive effects on mental health, cognition and brain activity as a result of an exercise program are quite evident. Few studies have been published correlating effects of exercise in patients with schizophrenia, but there is increasing evidence that positive and negative symptoms can be improved. Therefore, it is important that further studies be undertaken to expand the knowledge of physical exercise on mental health in people with schizophrenia, as well as its dose-response and the most effective type of exercise

High prevalence of hepatitis B virus and low vaccine response in children and adolescents in Northeastern Brazil

Children have an increased likelihood of becoming carriers of the chronic hepatitis B virus. A total of 1,381 children and adolescents were assessed in five municipalities of Maranhao State, Brazil, for detection of anti-HBc, HBsAg and anti-HBs serologic markers and sociodemographic and behavioral features. Among those who were HBsAg negative and anti-HBc negative, the proportion of anti-HBs positives was calculated after the individuals had completed the vaccination schedule. The robust variance of the Poisson’s regression model was used in order to have adjusted tables and calculate the prevalence ratio. Multivariate analysis was performed to identify the factors associated with the prevalence of anti-HBc with or without HBsAg and the vaccine response. It was observed that 163 children were anti-HBc positive and nine individuals were HBsAg positive. The factors associated with the infection were: municipality of residence (residing in Morros municipality or Humberto de Campos municipality), residence in a rural area, aged between 13 and 15 years old, and illicit drug use. The percentage of individuals who were anti-HBc negative and received all three doses of the vaccine was 48.5%. Among these, only 276 (38.9%) had antibodies at protective concentrations. In an adjusted analysis, Morros municipality presented an increased positivity of vaccine response (p < 0.001), and the age ranging between 6 and 10 years old presented a reduced frequency of response. This study reveals a high prevalence of current and past HBV infection within the targeted age group which, in addition to the low vaccination coverage and serological responses, raises concerns about the management of prevention measures, especially the quality of vaccination in these locations

Radiação fotossinteticamente ativa incidente e Refletida acima e abaixo do dossel de floresta de Mata Atlântica em Coruripe, Alagoas

The study of solar radiation is important to understand the several physical, chemical and biological processes that occur in the biosphere, particularly in the forest. The objective of this study has been to evaluate the temporal evolution of incident and reflected Photosynthetic Active Radiation (PAR) above and below the canopy of the Mata Atlantica forest. The study has been conducted in a Private Reserve Natural Heritage, located in the Coruripe city, Alagoas, during the period from October 2009 to September 2010, based on the PAR (2, 13, 26 m) observations obtained at the micrometeorological station, installed on a 24 meters high tower (10° 17' 36"S, 36° 17' 24"W, 160 m asl). According to the results the incident and reflected PAR outside (PAR↓_Ext and PAR↑_Ext) and inside (PAR↑_Spf) forest follow the seasonality imposed by the apparent motion of the Sun. The higher PAR values occur during the dry season, exceeding 600 and 12 W m-2, and during the wet season these averages was less than 300 and 8.0 W m-2, influenced by cloudiness. At the beginning and ending of sunlight time PAR↑_Spf values near zero were measured. The opposite measurements of about 14 W m-2, around 12 h (November and December) were observed

Pervasive gaps in Amazonian ecological research

Biodiversity loss is one of the main challenges of our time,1,2 and attempts to address it require a clear un derstanding of how ecological communities respond to environmental change across time and space.3,4 While the increasing availability of global databases on ecological communities has advanced our knowledge of biodiversity sensitivity to environmental changes,5–7 vast areas of the tropics remain understudied.8–11 In the American tropics, Amazonia stands out as the world’s most diverse rainforest and the primary source of Neotropical biodiversity,12 but it remains among the least known forests in America and is often underrepre sented in biodiversity databases.13–15 To worsen this situation, human-induced modifications16,17 may elim inate pieces of the Amazon’s biodiversity puzzle before we can use them to understand how ecological com munities are responding. To increase generalization and applicability of biodiversity knowledge,18,19 it is thus crucial to reduce biases in ecological research, particularly in regions projected to face the most pronounced environmental changes. We integrate ecological community metadata of 7,694 sampling sites for multiple or ganism groups in a machine learning model framework to map the research probability across the Brazilian Amazonia, while identifying the region’s vulnerability to environmental change. 15%–18% of the most ne glected areas in ecological research are expected to experience severe climate or land use changes by 2050. This means that unless we take immediate action, we will not be able to establish their current status, much less monitor how it is changing and what is being lostinfo:eu-repo/semantics/publishedVersio