Approche socio-économique pour un pilotage de la responsabilité sociétale des entreprises: cas d’une entreprise du secteur agroalimentaire

Une organisation engageant une démarche de responsabilité sociétale se doit d’adopter une approche de performance globale tridimensionnelle : économique, sociale et environnementale, comme elle suppose une interaction avec des parties prenantes. Face à cette performance pluridimensionnelle et à la diversité des parties prenantes, l’organisation peine à opérationnaliser sa RSE. Notre essai se veut une esquisse de mesure et de pilotage de la ResponsabilitéSociétale des Entreprises (RSE). À cet effet, nous mobilisons une méthodologie de recherche qualitative inspirée de l’analyse socioéconomique développée par l’ISEOR, en intervenant dans une entreprise agroalimentaire. Les résultats obtenus mettent en exergue l’engagement managérial comme une condition nécessaire, mais non suffisante pour l’opérationnalisation de la mesure et du pilotage de la RSE. En effet, la réalisation de cette dernière passe par le traitement de dysfonctionnements tels que : le découplage involontaire et le cloisonnement de la mesure de la performance globale ; l’inefficacité du dispositif de communication-coordination-concertation ; l’incapacité de déploiement de la stratégie RSE et enfin l’inadéquation de la structure organisationnelle. En outre, nous retenons l’importance cruciale que revêt l’approche interactive dans le processus d’opérationnalisation de la mesure et du pilotage de la RSE. Mots Clés: Responsabilité sociétale, performance globale, dysfonctionnement, parties prenantes, systèmes de contrôle English Title: A socio-economic approach for corporate social responsibility control: the case of a company in the agro industry sector English Abstract An organization which is committed to a social responsibility process, adopts a global performance approach witch three dimensions: economic, social and environmental which involves interaction with various stakeholders. Faced with this multidimensional performance and the diversity of stakeholders, the organization struggles to operationalize its CSR. Our paper suggests a method for measuring and controlling Corporate Social Responsibility (CSR). To achieve this, we use a qualitative research methodology inspired by socio-economic analysis, developed by ISEOR, by intervening in an agroindustry company. The results obtained highlight managerial commitment as a necessary but not sufficient condition for the operationalization of CSR measuring and control.Indeed, the implementation of the latter requires the remediation of dysfunctions such as: involuntary decoupling and partitioning of the global performance measurement; inefficiency of the communicationcoordination-concertation system; the inability to deploy the CSR strategy and finally the organizational structure inadequacy. Furthermore, we note the crucial importance of the interactive approach in the process of implementing CSR measurement and control. Keywords: Corporate Social Responsibility, global performance, dysfunction, stakeholders, control system

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan (Pada Perusahaan Industri Manufaktur di BEI)

Banyak faktor yang mempengaruhi kualitas laba dan nilai perusahaan, tetapi dalam penelitian ini terdapat paling tidak lima faktor-faktor yang mempengaruhi kualitas laba dan nilai perusahaan yaitu diantaranya Investment Opportunity Set, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial. Secara umum, tujuan dari penelitian ini yaitu untuk meneliti hubungan antara Investment Opportunity Set, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial dengan kualitas laba dan nilai perusahaan pada perusahaan industri manufaktur di BEI. Hasilnya menunjukkan Investment Opportunity Set memiliki hubungan dengan kualitas laba, tetapi tidak memiliki hubungan dengan nilai perusahaan sedangkan komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial memiliki hubungan dengan nilai perusahaan, tetapi tidak memiliki hubungan dengan kualitas laba. Dengan demikian, berdasarkan penelitian ini dapat disimpulkan bahwa rendahnya kualitas laba akan dapat membuat kesalahan pengambilan keputusan para pemakainya seperti investor dan kreditor, sehingga nilai perusahaan akan berkurang dan sebaliknya

Analisis Faktor-Faktor yang Mempengaruhi Kualitas Laba dan Nilai Perusahaan (Pada Perusahaan lndustri Manufaktur di BEI)

Banyak faktor yang mempengaruhi kualitas laba dan nilai perusahaan, tetapi dalam penelitian ini terdapat paling tidak lima faktor-faktor yang mempengaruhi kualitas laba dan nilai perusahaan yaitu diantaranya lnvestment Opportunity Set, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial. Secara umum, tujuan dari penelitian ini yaitu untuk meneliti hubungan antara lnvestment Opportunity Set, komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial dengan kualitas laba dan nilai perusahaan pada perusahaan industri manufaktur di BEl. Hasilnya menunjukkan lnvestment Opportunity Set memiliki hubungan dengan kualitas laba, tetapi tidak memiliki hubungan dengan nilai perusahaan sedangkan komite audit, komisaris independen, kepemilikan institusional dan kepemilikan manajerial memiliki hubungan dengan nilai perusahaan, tetapi tidak memiliki hubungan dengan kualitas laba. Dengan demikian, berdasarkan penelitian ini dapat disimpulkan bahwa rendahnya kualitas laba akan dapat membuat kesalahan pengambilan keputusan para pemakainya seperti investor dan kreditor, sehingga nilai perusahaan akan berkurang dan sebaliknya

CUIDADOS DE ENFERMAGEM NO USO DE OPIÓIDES NO PÓS-OPERATÓRIO DE ARTROPLASTIAS TOTAIS DE QUADRIL

The present work is the result of quantitative research. Its objectives are to relate the daily duties of the nursing team as well as their knowledge relating to nursing care in the administration of opioids in the post-operatory of total hip artroplasty. It shows that training strategies need to be repeated and new evaluation must take place. The research reveals significant diagnosis for the improvement of assistance and reduction of risks to patients.O presente trabalho é resultado de pesquisa quantitativa, usando como método descrição exploratória, cujo objetivo é relatar o cotidiano da equipe de enfermagem bem como seus conhecimentos quanto aos cuidados de enfermagem relativos à administração de opioides no pós-operatório de artroplastias totais de quadril. Os resultados evidenciam que as estratégias de treinamento precisam ser repetidas e nova avaliação deverá ser implementada. Destaca-se, ainda, que a pesquisa revela diagnósticos significativos da realidade para o aprimoramento da assistência, diminuição de riscos aos pacientes e outras direções às ações de cuidados de enfermagem

Implementação de Acessibilidade Universal ao edificado da Universidade do Porto. Polo III: O caso da FAUP

As pessoas com alguma diferença ou condicionamento físico tendem a sofrer discriminação social, privação dos seus direitos cívicos e agressão psicológica, consequências da exposição a inúmeras barreiras físicas e atitudinais. Reconhecer a importância e as estratégias que os arquitetos devem adotar para garantir melhores condições de acesso e usufruto das cidades e dos edifícios é de facto uma necessidade e responsabilidade no exercício da missão da profissão, uma contribuição para a construção de uma sociedade mais just, equilibrada e sustentável. Na primeira parte do trabalho, pretende-se fazer uma abordagem sobre a evolução da acessibilidade ao longo dos anos, desde a Segunda Grande Guerra até a atualidade. Aborda-se ainda o preocupante envelhecimento populacional, como também a existência de um alto índice de jovens com necessidades específicas, tornando-se necessário debater sobre a consciência de criar espaços públicos mais equilibrados e equitativos, a fim de serem estimuladores e promotores de independência para todas as pessoas, independente de condicionantes motoras ou sensoriais. Ainda na primeira metade do trabalho, faz-se referência à importância das heranças arquitetónicas na evolução da sociedade e no contributo para o desenvolvimento dos primeiros modelos de acessibilidade, dando destaque ao trabalho desenvolvido por arquitetos de referência, como: Vitrúvio, Le Corbusier, Ernst Neufert, entre outros. A segunda parte da investigação, compõe-se pela captação de dados e informações importantes para o entendimento da Acessibilidade na Europa e em Portugal e na evolução da legislação que protege o direito das pessoas com deficiência, que está na base da aprovação do último decreto-lei em vigor. Também reúne informações essenciais para a análise da acessibilidade e mobilidade no acesso ao ensino superior, com foco específico no Parque Edificado da Universidade do Porto, nomeadamente nas instalações da Faculdade de Arquitectura. O objetivo principal do estudo prende-se pela identificação, inventariação e proposta para a mitigação das barreiras arquitetónicas presentes no objeto de estudo, a fim de proporcionar uma acessibilidade razoável aos seus utentes, desde estudantes, investigadores a visitantes. A pesquisa desenvolve-se ainda com investigação própria in loco, usando a reportagem fotográfica como um dos métodos principais para o inventário das barreiras, tendo como resultado final, a sua identificação e mitigação, bem como a aplicabilidade de rotas acessíveis e esquemas de viabilidades para a sua implementação.People with some difference or physical condition tend to experience social discrimination, deprivation of their civic rights and psychological aggression, consequences of their exposure to numerous physical and attitudinal barriers. To recognize the importance and the strategies that architects must adopt to guarantee better access and enjoyment conditions of cities and buildings is in fact a necessity and a responsibility in the exercise of the profession's mission, a contribution to the construction of a more just, balanced and sustainable society. In the first part of this work, we intend to approach the evolution of accessibility over the years, from World War II to the present. It also addresses the worrying population aging, as well as the existence of a high rate of young people with specific needs, making it necessary to debate the awareness of creating more balanced and equitable public spaces, in order to make them stimulators and promoters of independence for all people, regardless of motor or sensory conditions. Still in the first half of this work, we refer the importance of architectural heritage in the evolution of society and in the contribution to the development of the first accessibility models, highlighting the work developed by leading architects, such as: Vitrúvio, Le Corbusier, Ernst Neufert, among others. The second part of this investigation consists of capturing important data and information for the understanding of Accessibility in Europe and Portugal and of the evolution of the legislation that protects the rights of people with disabilities, which is the basis for the approval of the most recent law, currently in force. It also gathers essential information for the analysis of accessibility and mobility in the access to university education, with a specific focus on the building stock of the University of Porto, namely on the premises of the Faculty of Architecture. The main objective of this study is the identification, inventory and proposal to mitigate the architectural barriers present in the study subject, in order to provide reasonable accessibility to its users, from students and researchers to visitors. The research is also carried out with its own on-site investigation, using photographic reporting as one of the main methods for the inventory of barriers, resulting in their identification and mitigation, as well as the applicability of accessible routes and viability schemes for its implementation

Cytotoxicity and antiviral activity evaluation of Cymbopogon spp hydroethanolic extracts

Cymbopogon citratus and C. nardus are noteworthy among the several existing plant species displaying medicinal properties, due to the potential pharmacological activity of these species, including antiviral, antibacterial, antifungal and anti-trypanosomal activities. The objective of this study was to carry out in vitro toxicity tests of plant extracts from both species and analyze potential antiviral activity against Human mastadenovirus serotype 5 (HAdV-5). Two cell lines (A549 and VERO) were used and mitochondrial and lysosomal viability were determined by the MTT and neutral red assay, respectively, after two exposure times (24 hours and six days). The aim of these assays was to counteract the behavior of the extracts against the different cell lines and determine their non-toxic concentration range, in order to evaluate possible antiviral activity against HAdV-5. Plaque reduction and inhibition index of viral titer assays were performed using the maximum non-cytotoxic concentrations (MNCC) of each extract. The results indicate MNCC at 625 μg/mL for all extracts, except for Cymbopogon nardus obtained with 80% ethanol (CN80), which showed toxicity at concentrations higher than 312.5 μg/mL. CN80 was the only extract that displayed potential activity against HAdV-5, at a concentration of 75 μg/mL, becoming a candidate for extract fraction purification and/or the isolation of substances related to the observed antiviral activity

Bycatch of Asteroidea from shrimp trawl fishery in the southwestern Atlantic Ocean – Brazil

Shrimp trawling is considered a significant negative impact on the marine ecosystem, especially on the benthic community. Sea stars (Echinodermata: Asteroidea) are one of the most affected groups by unintentional catches. This study was performed at the Santana Archipelago, a Marine Protected Area in the northern region of Rio de Janeiro State, between 2008-2009. Sea stars accidentally caught by trawling were collected during open and closed season of the shrimp fisheries (Xiphopenaeus kroyeri) at depths of 5-60 m. A generalized linear zero-inflated model was applied to test for differences in capture between fishing seasons and depths. A total of 158 sea star specimens were captured. These specimens were identified as Asterina stellifera, Astropecten acutiradiatus, Astropecten brasiliensis, Astropecten cingulatus, Luidia alternata alternata, Luidia clathrata, Luidia ludwigi scotti, Luidia senegalensis. The sea stars A. brasiliensis and L. senegalensis are currently considered as vulnerable species in the Brazilian official list of threatened species. The higher capture of sea stars was shown in deepest areas, and there was no significant difference in the number of specimens between seasons. This is the first study about asteroids accidentally captured by shrimp trawling

Formas sociais, comunicação e tipificações do afeto numa torcida de futebol

The article presents the results of an ethnography of the communication processes present in a soccer crowd, the barra brava Camisa 33, from Clube do Remo, in Belém-PA. Based on a proposition of dialogue between Anthropology and Communication, we sought to understand the intersubjective processes (Schutz, 1978, 2012) expressed by the affections and sensibilities experienced by the fans and shown in social forms (Simmel, 1999, 2006). We sought to carry out an analysis of the sociocultural communicative processes in order to understand the social construction of sensibilities and the production of sensitive meanings that involve team fans.O artigo apresenta os resultados de uma etnografia dos processos comunicacionais presentes numa torcida de futebol, a barra brava Camisa 33, do Clube do Remo, de Belém-PA. A partir de uma proposição de diálogo entre Antropologia e Comunicação, baseando-se nos estudos de Alfred Schutz e Georg Simmel, buscou-se compreender os processos intersubjetivos manifestos por meio dos afetos e sensibilidades experienciados pela torcida e expressos por meio de formas sociais. Buscou-se realizar uma análise dos processos socioculturais comunicativos com o objetivo de compreender a construção social das sensibilidades e a produção de sentidos sensíveis que envolvem os torcedores da equipe

POLÍTICA DE FORMAÇÃO DE PROFESSORES: implicações ao campo de conhecimento da educação física

O artigo problematiza as implicações inferidas ao campo da Educação Física, a partir do manuscrito da Base Nacional Comum para a Formação de Professores da Educação Básica (BNCFP). Para isso, traz como objetivo analisar as concepções de formação e conhecimento atribuídas pela BNCFP, para compreender suas implicações ao campo da educação física. Utiliza o método dialético praxiológico de Pierre Bourdieu, a pesquisa documental para a coleta dos dados e a análise do discurso para realizar o trato. Constata que as concepções de formação e conhecimento na BNCFP trazem íntima relação com a concepção de competências e, portanto, a um treinamento técnico/prático alicerçado e legitimado pelo valor produtivo. Conclui-se que o Manuscrito da BNCFP retoma e aprofunda ao campo da educação física uma visão pragmática, aproximando as práticas corporais de discursos e ideais biologizantes e positivistas, utilizando-as para técnicas que gerem valor de mercado e contribuindo à heteronomia do campo e à educação física para o capital.Palavras-chave: formação de professores; política de formação profissional; Educação Física.TRAINING POLICY OF TEACHERS: implications to the field of knowledge of physical educationAbstractThe article problematizes the inferred implications to the field of Physical Education, from the manuscript of the Common National Base for the Formation of Basic Education Teachers (BNCFP). For this, it aims to analyze the conceptions of formation and knowledge attributed by the BNCFP, to understand its implications to the field of Physical Education. It uses Pierre Bourdieu's praxiological dialectical method, documentary research for data collection and discourse analysis to perform the treatment. It notes that the conceptions of formation and knowledge at BNCFP bring a close relationship with the conception of competences and, therefore, to a technical/practical training grounded and legitimized by the productive value. It is concluded that the BNCFP Manuscript retakes and deepens the field of physical education a pragmatic view, bringing body practices closer to biologizing and positivist discourses and ideals, using them for techniques that generate market value and contributing to the heteronomy of the field and physical education for capital.Keywords:  teacher training; Vocational training policy; Physical Education.POLÍTICA DE FORMACIÓN DE PROFESORES: implicaciones para el ámbito del conocimiento de la educación físicaResumenEl artículo problematiza las implicaciones inferidas para el campo de la educación física, del manuscrito de la Base Nacional Común para la Formación de Maestros de Educación Básica (BNCFP). Para ello, pretende analizar las concepciones de formación y conocimiento atribuidas por la BNCFP, para comprender sus implicaciones en el campo de la educación física. Utiliza el método dialéctico praxiológico de Pierre Bourdieu, la investigación documental para la recopilación de datos y el análisis del discurso para realizar el tratamiento. Señala que las concepciones de formación y conocimiento en BNCFP traen una relación cercana con la concepción de competencias y, por lo tanto, con una capacitación técnica/práctica basada y legitimada por el valor productivo. Se concluye que el Manuscrito BNCFP retoma y profundiza el campo de la educación física con una visión pragmática, acercando las prácticas corporales a los discursos e ideales biologizantes y positivistas, usándolos para técnicas que generan valor de mercado y contribuyendo a la heteronomía del campo y Educación física para el capital.Palabras clave: formación del profesorado; política de formación profesional; Educación Física

Phosphorylation of DCC by Fyn mediates Netrin-1 signaling in growth cone guidance

Netrin-1 acts as a chemoattractant molecule to guide commissural neurons (CN) toward the floor plate by interacting with the receptor deleted in colorectal cancer (DCC). The molecular mechanisms underlying Netrin-1–DCC signaling are still poorly characterized. Here, we show that DCC is phosphorylated in vivo on tyrosine residues in response to Netrin-1 stimulation of CN and that the Src family kinase inhibitors PP2 and SU6656 block both Netrin-1–dependent phosphorylation of DCC and axon outgrowth. PP2 also blocks the reorientation of Xenopus laevis retinal ganglion cells that occurs in response to Netrin-1, which suggests an essential role of the Src kinases in Netrin-1–dependent orientation. Fyn, but not Src, is able to phosphorylate the intracellular domain of DCC in vitro, and we demonstrate that Y1418 is crucial for DCC axon outgrowth function. Both DCC phosphorylation and Netrin-1–induced axon outgrowth are impaired in Fyn−/− CN and spinal cord explants. We propose that DCC is regulated by tyrosine phosphorylation and that Fyn is essential for the response of axons to Netrin-1