ANÁLISE DE MODELOS DE BALANCED SCORECARD CONCEBIDOS A PARTIR DO FOCO DA SUSTENTABILIDADE EMPRESARIAL

Nas últimas décadas, a expansão empresarial e a competitividade internacional levaram as empresas a repensar nos seus dispêndios. Neste mesmo contexto, a sustentabilidade passou a ser difundida e modelos, tais como Balanced Scorecard sustentável, têm sido propostos no sentido de contribuir com a perspectiva da sustentabilidade empresarial. Este artigo teve o objetivo de analisar modelos de Balanced Scorecard estruturados especificamente a partir a ótica da sustentabilidade empresaria. A partir de uma pesquisa de caráter bibliográfico, foram buscados artigos existentes na literatura que apresentam modelos de Balanced Scorecard especificamente concebidos para avaliar aspectos relacionados à sustentabilidade empresarial. Foram consideradas as bases de dados eletrônicos do Scientific Eletronic Library Online – SciELO e do portal de periódicos da Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES. Também foi considerado o sistema de busca eletrônica do Google Acadêmico. Foram encontrados 21 artigos que continham modelos de Balanced Scorecard que consideravam aspectos ambientais dos quais apenas 3 atenderam os critérios de elegibilidade estabelecido. Foi operacionalizada uma análise qualitativa dos modelos encontrados através do software Word List Expert, considerando os seguintes elementos: estrutura do Modelo; operacionalização do modelo; resultados do modelo; principais críticas. A partir dos resultados obtidos, foi possível visualizar as diferenças existentes entre os modelos encontrados

BENEFÍCIOS DA ADOÇÃO DO SISTEMA DE REGISTRO DE PREÇOS NAS CONTRATAÇÕES DE BENS E SERVIÇOS: UMA ANÁLISE NO CENTRO DE DESENVOLVIMENTO SUSTENTÁVEL DO SEMIÁRIDO DA UNIVERSIDADE FEDERAL DE CAMPINA GRANDE

O estudo analisou os benefícios do sistema de registro de preços no processo de contratações de bens e serviços públicos. Para isso, foi realizada uma entrevista com servidores públicos, responsáveis por compras, no Centro de Desenvolvimento Sustentável do Semiárido – CDSA, Campus da Universidade Federal de Campina Grande. A pesquisa caracteriza-se como qualitativa, e foi executada por meio de um estudo de caso. Os resultados demonstraram que a adesão ao sistema de registro de preços é cada vez maior no Campus analisado; quanto as vantagens, foi apontado que o sistema possibilita celeridade processual, redução do número de licitações e a redução dos custos. Em relação às desvantagens foi levantado que existem situações em que os fornecedores não atendem ao quantitativo solicitado, existe a ocorrência de atrasos nas entregas e dependência de outras instituições que gerenciam o processo. Ante o exposto, foi constatado que o sistema de registro de preços é um instrumento que favorece as compras no Campus analisado, e vem se firmando como uma ferramenta de auxílio relevante para a gestão, proporcionando uma melhor abordagem e aperfeiçoamento no processo de compras

INTERNAL CONTROL: AN ANALYSIS OF THE PERCEPTION OF THE PURCHASING CENTER OF A STATE GOVERNMENT ACCORDING TO THE COSO FRAMEWORK

The internal control systems in public agencies are fundamental instruments for the management of work environments, processes, and risks to which these structures are exposed. Thus, the present work aimed to evaluate the perception of the public servants of the Purchasing Center of a state government regarding the level of adherence to the components of internal control based on the COSO ERM framework. The research was characterized as a case study, in which data collection took place through the application of a questionnaire, structured to the components of COSO ERM, along with a sample of public servants from the Purchase Center, as well as a semi-structured interview with the executive director and participant observation was used to have a more critical view of the perception of those observed. The main results showed a uniform perception of the participants regarding the governance and culture component while the differences found were directed to the performance component, both results report the absence of well-defined governance structures and the inconsistency of information between the public servants. Despite this, the internal control practices carried out in the Purchasing Center, according to the perception of the interviewed groups, present higher levels of adherence to the components of strategy and definition of objectives and review, a result that evidenced the commitment of the Purchasing Center with the strategic planning and monitoring of its activities.The internal control systems in public agencies are fundamental instruments for the management of work environments, processes, and risks to which these structures are exposed. Thus, the present work aimed to evaluate the perception of the public servants of the Purchasing Center of a state government regarding the level of adherence to the components of internal control based on the COSO ERM framework. The research was characterized as a case study, in which data collection took place through the application of a questionnaire, structured to the components of COSO ERM, along with a sample of public servants from the Purchase Center, as well as a semi-structured interview with the executive director and participant observation was used to have a more critical view of the perception of those observed. The main results showed a uniform perception of the participants regarding the governance and culture component while the differences found were directed to the performance component, both results report the absence of well-defined governance structures and the inconsistency of information between the public servants. Despite this, the internal control practices carried out in the Purchasing Center, according to the perception of the interviewed groups, present higher levels of adherence to the components of strategy and definition of objectives and review, a result that evidenced the commitment of the Purchasing Center with the strategic planning and monitoring of its activities

Mensurando e avaliando os efeitos de um choque de incerteza da política econômica sobre a economia brasileira

Este artigo tem o propósito de criar um índice capaz de mensurar o grau de incerteza da política econômica no Brasil. Esse índice será construído a partir da estimação do sentimento textual contido nas atas de reuniões do Copom, considerando o período de janeiro de 2000 a dezembro de 2018. Posteriormente, analisa-se como um choque de incerteza afeta a dinâmica de um conjunto de variáveis macroeconômicas por meio de um Modelo de Vetores Autorregressivos com restrição de sinais. Foi possível verificar que o aumento da incerteza tem efeitos contracionistas típicos, promovendo redução no consumo e na atividade econômica

Does the use of face masks during the COVID-19 pandemic impact on oral hygiene habits, oral conditions, reasons to seek dental care and esthetic concerns?

To evaluate the impact of the use of face masks on oral hygiene habits; oral conditions self-perception; reasons to seek dental treatment; and esthetic concerns. 1346 participants answered a web-based survey with questions related to the aims of the stu

Perception of the level of physical activity of university professors during the isolation of COVID-19 / Percepção do nível de atividade física dos professores universitários durante o isolamento da COVID-19

COVID-19 is characterized by a severe acute respiratory syndrome (SARS), caused by the SARS-CoV-2 coronavirus, which started in China, in Wuhan, spreading throughout the world in an advanced way and has become a global health emergency, affecting 216 countries. The most recent number of confirmed cases of COVID- 19 is> 23.3 million worldwide, including> 806.4 confirmed deaths, as well as having forced> 4 billion people to be confined to their homes. In Brazil, more than 3.5 million people have been infected, with a total of more than 114,250 confirmed deaths today. On January 30, 2020, WHO notified COVID-19 as the sixth international public health emergency. The uncertainty of not knowing when the pandemic will end can affect people's physical health and can lead to other associated symptoms. The objective of the study was to investigate the consequences that social isolation can cause in aspects of physical activity in teachers of all undergraduate courses at the Centro Universitário Escritor Osman da Costa Lins - UNIFACOL, in Vitória de Santo Antão-PE. A cross-sectional study was carried out. Data collection took place through online questionnaires containing sociodemographic information and levels of physical activity. There were 115 participants, of which 57.4% were male and 42.6% female. Regarding the level of physical activity, there was a statistically significant difference between the sexes in moderate-intensity and walking. And during the pandemic, there were more active women and more sedentary men

A sífilis na gestação e os cuidados no pré-natal

Este artigo vem apresentando a partir de revisão bibliográfica a sífilis durante o período gestacional e os cuidados que são necessários durante o pré-natal. A sífilis afeta em média um milhão de gestantes em todo o mundo por ano, o que ocasiona uma morte fetal e neonatal de mais de 300 mil mortes por ano. Colocando em risco mais de 200 mil crianças a morte prematura. Estima-se que em média 300 mil crianças nascem com sífilis congênita todos os anos na América Latina e Caribe, dados estes de acordo com o Boletim Epidemiológico da Sífilis de 2019. Além de abordar como se chegar ao diagnóstico apresentando uma breve revisão sobre os teste treponêmicos e não treponêmicos.&nbsp

Squamous Cell Carcinoma in Third Eyelid of Cat

Background: The third eyelid neoplasms are uncommon in cats. The squamous cell carcinoma are easily found in head and neck of same specie, although is unusual in eye region. The more commun localization is eyelid and eyeball, being 60 and 15%, respectively. It could bee diagnosed by citology, histopathology, imunohistochemistry and molecular biology. The surgery is more effective treatment, because the tumor can be totally removed and it must available surgical margin. The aim of this study was to report a case of squamous cell carcinoma in third eyelid of a cat and show how it was treated with radical surgery. Case: A 11-year-old spayed female domestic short-haired white and black colored cat was presented for evaluation at Maria Dias Teixeira Hospital of Amazonia Federal Rural University (UFRA), of an red ocular mass fast growth in the left eye for 2 months. Physical exam was within normal limits. The animal presented discomfort on the region, when it was manipulated. The mass was ulcerated and blood-tinged ocular discharge, had 3.3 x 2 cm, beginning on third eyelid and overlay all the eyeball. Blood was collated to make exams. Complete blood count and serum chemistry profiles were within normal ranges, but leukocytes were increased and it was treated with Amoxicillin (22 mg/kg). It was performed biopsy to histopathology and immunohistochemistry diagnose, and radiography and ultrasonography to found metastasis. Ocular tissues were fixed in 10% formalin and processed routinely for histological examination. Sections were stained with hematoxylin and eosin and diagnosed poorly differentiated Squamous cell carcinoma. Immunohistochemistry was performed using anti-cytokeratin 1:200, anti-vimentin 1:150 and anti-actin alpha smooth muscle 1:700 antibodies. The tumor cells were positive for cytokeratin and negative for vimentin. In tumor stroma was immunostaining of myofibroblasts by actina alpha smooth muscle. Because of malignment and infiltrative neoplasm, it was chosen to perform eye and eyelid enucleation. At post-operative evaluation no complication was found and in tem days, surgical wound was held. Seven months post-operative no neoplastic tissue had growth on local. Discussion: A retrospective study at Belem and some close cities, which took all neoplasms and classified, found only 1.5% of ocular neoplasms, and no one was in cats. Similarly occurred with another study, that 1.21% out of ocular masses, just 12.5% was diagnosed in cats, showing how uncommon is ocular neoplasm in cats. Including theses lesions, less of then are only in third eyelid. Ultraviolet radiation is the most related probably causes of squamous cell carcinoma. At Belem City ultravioleta radiation is very high, can bee 11 in some stations, in a scale of 0 to 14, the medial temperature is 27ºC. Another factor that could influence squamous cell carcionoma progress is skin color, animals’ wich skin is light have more probably to develop this neoplasm. On our case, close to eye, skin was dark, although the carcinoma was growth at third eyelid mucosa, a local that have no protection to ultraviolet radiation. Myofibroblasts observed in the tumor stroma are important in the invasion process of this tumor in humans. The treatment used in this case was radical surgery, with no other adjuvant, what is indicate for some authors. Another authors prefer exscind only third eyelid, but sometimes it is not possible, because this kind of neoplasm is very infiltrate. The localization and the nodular form of squamous cell carcinoma found in this study is uncommon, mainly in cats. Histopathological and immunohistochemical analysis were important for definitive diagnostic. The treatment by enucleation of eyeball and removing the eyelids was effective, without relapse in 7 months after surgery. Keywords: oncology, ophthalmology, ocular neoplasm, feline