Implicações da recepção do aporte de capital nas empresas estatais independentes: o caso do SERPRO

This paper addresses the self-sufficiency of the operational activities carried out for cash generation purposes at the Federal Data Processing Service (Serpro) aiming at its continuity as an independent state-owned company vis-à-vis the controlling shareholder. A qualitative, descriptive and documentary study is conducted to analyze the cash flow behaviors in operating, investment and financing activities, alongside the financial statements from 2005 to 2016. The analysis pointed to: a decrease in the cash balance from 2005 onwards, with a recurring shortage of operating activities compared to cash consumption; cash reconciliation based on financing activity involving constant capital injections from the controlling entity; evidence of payment of current expenses and dividends with capital contribution; receipt of financial contribution in 2012 and 2014, without prejudice to the status of independence and therefore in prejudice to legal regulations. The analysis also reveals that Serpro was uncompliant to the characteristics and the requirements of an independent state-owned company during the period. The results of this study have practical implications as it discusses and proposes aspects regarding the planning and development of the public audits oriented to the analysis of the conditions of dependence in independent state-owned companies building on the accounting information.No estudo, avaliou-se a autossuficiência das atividades operacionais do Serviço Federal de Processamento de Dados (Serpro) na geração de caixa, de modo a permitir sua continuidade como empresa estatal independente ante o controlador. Para tanto, por meio de pesquisa de natureza qualitativa, do tipo descritiva e documental, analisou-se o comportamento dos fluxos de caixa das atividades operacionais, de investimento e de financiamento, em conjunto com as demonstrações contábeis, de 2005 a 2016. Observaram-se: decréscimo no saldo de caixa a partir de 2005, com recorrente insuficiência das atividades operacionais face ao consumo de caixa; recomposição do caixa mediante atividade de financiamento com constantes aportes de capital do ente controlador; indícios de pagamento de despesas correntes e dividendos com aporte de capital; recebimento financeiro em 2012 e 2014, sem perda da condição de independente, descumprindo normativos legais. A partir dos procedimentos adotados, constatou-se que, no período analisado, o Serpro encontrou-se em condições de não aderência às características e aos requisitos de estatal independente. Os resultados do estudo apresentam implicações práticas à medida que discute e propõe aspectos quanto ao planejamento e à execução das auditorias públicas voltadas à análise das condições de dependência das empresas estatais independentes sustentadas a partir das informações contábeis

Compilación de las batallas campales que son contenidas en las historias escolásticas y de España

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Bulimia Nervosa, Borderline Personality Disorder, and Executive Functions: Treatment and Follow-up in a Case Study

This study describes the clinical case of a 20-year-old woman diagnosed with bulimia nervosa (BN), borderline personality disorder (BPD), and impaired executive functioning. The objectives were to: 1) Determine the efficacy of cognitive-behavioral therapy (CBT) and dialectic behavioral therapy (DBT) in a case of BN and BPD comorbidity, evaluating the improvement of specific parameters related to eating disorders (BN) and aspects of BPD after treatment (posttreatment) and at 1-year follow-up; and 2) Determine whether the psychological intervention of choice for BN and BPD is also of benefit for alteration of executive functions. She was assessed at three time points: pretreatment, posttreatment, and at 12-month follow-up. The instruments used were EDI-3, SCL-90-R, MCMI-III, ring test, and WCST. CBT and DBT were applied for 11 months. The results at 1-year follow-up showed a decrease in the characteristic symptomatology of BN and BPD, whereas executive functioning impairments did not show any improvement. It was concluded that a specific unit on neuropsychological rehabilitation must be included in the treatment protocol for patients with these characteristics. However, more research is still necessary to provide an answer to the open debate on whether alterations of executive functions are previous to or consequences of ED

La bóveda por cruceros y combados de Diego de Riaño en la iglesia de Santa María de Carmona

Este texto tiene como objetivo dar a conocer los procesos de diseño y construcción de la bóveda por cruceros y combados construida por Diego de Riaño (†1534) en la Iglesia prioral de Carmona. Este tipo de bóvedas es una evolución de la técnica constructiva basada en principios medievales, como son las bóvedas de crucería y plementos, pero de resolución formal renacentista. Se trata de una tipología que a nuestro entender re!eja la coexistencia en la Andalucía de la primera mitad del siglo XVI de dos lenguajes distintos que Riaño adapta de manera ecléctica según la situación o su "nalidad. El estudio se abordará en primer lugar mediante un levantamiento fotogramétrico para la obtención de un volumen tridimensional con texturas, para, seguidamente, realizar un análisis sobre cómo la resolución constructiva se adapta a las nuevas reglas compositivas y geométricas

Valoración del comportamiento de indicadores de carga mental de trabajo en la sucursal BANDEC del municipio Martí

The health status of workers has generated resilience to the prevailing pandemic and the economic crisis prevailing in the international context. This situation has highlighted the need for the Banco de Crédito y Comercio (BANDEC) in the municipality of Martí to focus its attention on the mental health of the Branch's personnel, where a study is carried out with the objective of assessing the behavior of indicators related to mental workload. For the research, tools such as: life habits survey, medical examination, Eynsenck's personality inventory, psychophysiological and psychological indicators are applied. Based on the identification of high levels of mental fatigue, one of the jobs most affected by the study is that of document negotiator. The results show that there is a mental workload at the Branch due to the high cognitive demands required by the evaluated positions.El estado de salud de los trabajadores ha generado resiliencia ante la imperante pandemia y la crisis económica predominante en el contexto internacional. Esta situación ha puesto en evidencia la necesidad del Banco de Crédito y Comercio (BANDEC) del municipio de Martí, de orientar su atención en la salud mental del personal de la Sucursal, donde se realiza un estudio con el objetivo de valorar el comportamiento de indicadores relacionados con la carga mental. Para la investigación se aplican herramientas como: encuesta de hábitos de vida, examen médico, inventario de personalidad de Eynsenck, indicadores psicofisiológicos y psicológicos. A partir de identificar elevados niveles de fatiga mental, uno de en los puestos de trabajo que más inciden en el estudio es el de negociador de documentos. Los resultados arrojan que en la Sucursal existe presencia de carga mental de trabajo debido a las altas exigencias cognitivas que requieren los puestos evaluados

Eficiência agroeconômica do esterco bovino em cultivo sucessivo de rúcula

A utilização de esterco animal para a fertilização do solo é uma prática antiga na agricultura. Assim, dois experimentos foram conduzidos na Fazenda Experimental Rafael Fernandes, Mossoró-RN, no período de agosto a dezembro de 2012, com o objetivo de avaliar a eficiência agroeconômica do esterco bovino em cultivo sucessivo de rúcula. O delineamento experimental foi o de blocos completos casualizados, com os tratamentos arranjados em esquema fatorial 4 x 4 , com três repetições. Os tratamentos consistiram da combinação de quatro quantidades de esterco bovino (10,0; 20,0; 30,0 e 40,0 t ha-1 em base seca), com quatro períodos de incorporação (14; 28; 42 e 56 dias antes do plantio). A cultivar semeada foi a Cv. Cultivada. As características avaliadas para os indicadores econômicos foram: renda bruta e renda líquida, taxa de retorno e índice de lucratividade. Para ambos cultivos  houve eficiência econômica, com renda líquida em função das quantidades e períodos de incorporação do esterco bovino para o primeiro cultivo da ordem de R$2466,20 e R$ 2436,20, respectivamente. Para a rebrota foi da ordem de R$2078,20 e R$ 1878,20, respectivamente

Genetic Loci Involved in Antibody Response to Mycobacterium avium ssp. paratuberculosis in Cattle

Background: Mycobacterium avium subsp. paratuberculosis (MAP) causes chronic enteritis in a wide range of animal species. In cattle, MAP causes a chronic disease called Johne's disease, or paratuberculosis, that is not treatable and the efficacy of vaccine control is controversial. The clinical phase of the disease is characterised by diarrhoea, weight loss, drop in milk production and eventually death. Susceptibility to MAP infection is heritable with heritability estimates ranging from 0.06 to 0.10. There have been several studies over the last few years that have identified genetic loci putatively associated with MAP susceptibility, however, with the availability of genome-wide high density SNP maker panels it is now possible to carry out association studies that have higher precision. Methodology/Principal Findings: The objective of the current study was to localize genes having an impact on Johne's disease susceptibility using the latest bovine genome information and a high density SNP panel (Illumina BovineSNP50 BeadChip) to perform a case/control, genome-wide association analysis. Samples from MAP case and negative controls were selected from field samples collected in 2007 and 2008 in the province of Lombardy, Italy. Cases were defined as animals serologically positive for MAP by ELISA. In total 966 samples were genotyped: 483 MAP ELISA positive and 483 ELISA negative. Samples were selected randomly among those collected from 119 farms which had at least one positive animal. Conclusion/Significance: The analysis of the genotype data identified several chromosomal regions associated with disease status: a region on chromosome 12 with high significance (P<5 710-6), while regions on chromosome 9, 11, and 12 had moderate significance (P<5 710-5). These results provide evidence for genetic loci involved in the humoral response to MAP. Knowledge of genetic variations related to susceptibility will facilitate the incorporation of this information into breeding programmes for the improvement of health status