Eficiência de uma auditoria interna dos processos de negócios das empresas

The article suggests an approach to assessing the effectiveness of the process of “An internal audit of business processes from purchase to payment”, which allows to visually monitor the dynamics and the actual achievement of the process of the specified indicators. It is explained by the fact that the objective assessment is achieved by means of correlation between factual and planned values, which allows to determine how the operation of the process is close to achieving the goal. Assessment of the functioning of the process of “An internal audit of business processes “from purchase to payment” is advisable to carry out on two indicators: effectiveness and efficiency. Along with the implementation of the internal audit model of the business process it is necessary to improve the risk management system, document key risks and existing control procedures in the context of individual business processes.El artículo sugiere un enfoque para evaluar la efectividad del proceso de "Una auditoría interna de los procesos de negocios, desde la compra hasta el pago ", que permite monitorear visualmente la dinámica y el logro real del proceso de los indicadores especificados. Se explica por el hecho de que la evaluación objetiva se logra mediante la correlación entre los valores objetivos y planificados, lo que permite determinar cómo la operación del proceso está cerca de alcanzar la meta. Es aconsejable realizar una evaluación del funcionamiento del proceso de “Una auditoría interna de los procesos de negocios desde la compra hasta el pago” para llevar a cabo dos indicadores: la eficacia y la eficiencia. Junto con la implementación del modelo de auditoría interna del proceso empresarial, es necesario mejorar el sistema de gestión de riesgos, documentar los riesgos clave y los procedimientos de control existentes en el contexto de los procesos comerciales individuales.O artigo sugere uma abordagem para avaliar a eficácia do processo de "Uma auditoria interna de processos de negócios, da compra ao pagamento", que permite monitorar visualmente a dinâmica e a realização real do processo dos indicadores especificados. Isso é explicado pelo fato de que a avaliação objetiva é obtida por meio da correlação entre os valores objetivos e planejados, o que permite determinar como a operação do processo está próxima de atingir o objetivo. É aconselhável realizar uma avaliação do funcionamento do processo de "Uma auditoria interna de processos de negócios de compra para pagamento" para realizar dois indicadores: eficácia e eficiência. Juntamente com a implementação do modelo de auditoria interna do processo de negócios, é necessário melhorar o sistema de gerenciamento de riscos, documentar os principais riscos e procedimentos de controle existentes no contexto dos processos de negócios individuais

The ABCF3 Gene of Arabidopsis Is Functionally Linked with GCN1 but Not with GCN2 During Stress and Development

[EN] One of the main mechanisms regulating translation is the one based on the phosphorylation of the alpha subunit of the translation initiation factor 2 (eIF2 alpha) by the general control non-repressive 2 (GCN2) protein kinase. In yeast, this kinase binds to two scaffold proteins (GCN1 and GCN20), facilitating its activation on translating ribosomes. The homology of the three proteins exists in Arabidopsis. In this species, whereas the kinase is activated under several stress situations, the involvement of the scaffold proteins in those processes is controversial, and a new role for GCN1 in translation, independent of the phosphorylation of eIF2 alpha, has been proposed. Arabidopsis presents five genes with homology to GCN20 (ABCF1 to 5) in its genome. We show here that any of these five genes is needed for eIF2 alpha phosphorylation. Furthermore, plant phenotypes under abiotic stresses and chloroplast development suggest that ABCF3 is functionally linked with GCN1, but not with GCN2. Finally, gcn1 and abcf3 mutants share similar transcriptional reprogramming, affecting photosynthesis and stress responses. The common downregulation of regulators of the flagellin receptor FLS2 in both mutants suggest that the observed defect in pathogen-associated molecular pattern (PAMP)-induced stomatal closure of these two mutants could be mediated by these proteins.This work was funded by the Spanish Ministerio de Ciencia e Innovacion (MICINN), reference BFU2011-22526. Vigya Kesari thanks the EC for an Erasmus Mundus postdoctoral fellowship.Faus, I.; Niñoles Rodenes, R.; Kesari, V.; Gadea Vacas, J. (2021). The ABCF3 Gene of Arabidopsis Is Functionally Linked with GCN1 but Not with GCN2 During Stress and Development. Plant Molecular Biology Reporter. 39(4):663-672. https://doi.org/10.1007/s11105-021-01283-wS66367239

ProNGF Is a Cell-Type-Specific Mitogen for Adult Hippocampal and for Induced Neural Stem Cells

The role of proNGF, the precursor of Nerve Growth Factor (NGF), on the biology of adult neural stem cells (aNSCs) is still unclear. Here I analyzed adult hippo-campal neurogenesis in AD11 transgenic mice, in which the constitutive expression of anti-NGF antibody leads to an imbalance of proNGF over mature NGF. I found in-creased proliferation of progenitors but a reduced neurogenesis in the AD11 DG- hippocampus (HP-DG). Also in vitro, AD11 hippocampal neural stem cells (NSCs) pro-liferated more but were unable to differentiate into morphologically mature neu-rons. By treating wild-type (WT) hippocampal progenitors with the uncleavable form of proNGF (proNGF-KR) I demonstrated that proNGF acts as mitogen on aNSCs at low concentration. The mitogenic effect of proNGF was specifically addressed to the radial glia-like (RGL) neural stem cells through the induction of cyclin D1 expression. These cells express high level of p75NTR, as demonstrated by immunofluorescence analyses performed ex vivo on RGL cells isolated from freshly-dissociated HP-DG or selected in vitro from NSCs by LIF (leukemia inhibitory factor). Clonogenic assay per-formed in the absence of mitogens showed that RGLs respond to proNGF-KR by re-activating their proliferation and thus leading to neurospheres formation. The mito-genic effect of proNGF was further exploited in the expansion of mouse induced Neural Stem Cells (iNSCs). Chronic exposure of iNSCs to proNGF-KR increased their proliferation. Altogether, I demonstrated that proNGF acts as mitogen on hippo-campal and induced neural stem cells.The role of proNGF, the precursor of nerve growth factor (NGF), in the biology of adult neural stem cells (aNSCs) is still unclear. Here, we analyzed adult hippocampal neurogenesis in AD11 transgenic mice, in which the constitutive expression of anti-NGF antibody leads to an imbalance of proNGF over mature NGF. We found increased proliferation of progenitors but a reduced neurogenesis in the AD11 dentate gyrus (DG)-hippocampus (HP). Also in vitro, AD11 hippocampal neural stem cells (NSCs) proliferated more, but were unable to differentiate into morphologically mature neurons. By treating wild-type hippocampal progenitors with the uncleavable form of proNGF (proNGF-KR), we demonstrated that proNGF acts as mitogen on aNSCs at low concentration. The mitogenic effect of proNGF was specifically addressed to the radial glia-like (RGL) stem cells through the induction of cyclin D1 expression. These cells express high levels of p75NTR, as demonstrated by immunofluorescence analyses performed ex vivo on RGL cells isolated from freshly dissociated HP-DG or selected in vitro from NSCs by leukemia inhibitory factor. Clonogenic assay performed in the absence of mitogens showed that RGLs respond to proNGF-KR by reactivating their proliferation and thus leading to neurospheres formation. The mitogenic effect of proNGF was further exploited in the expansion of mouse-induced neural stem cells (iNSCs). Chronic exposure of iNSCs to proNGF-KR increased their proliferation. Altogether, we demonstrated that proNGF acts as mitogen on hippocampal and iNSCs. Stem Cells 2019;37:1223–1237

Metric Features of a Dipolar Model

The lattice spin model, with nearest neighbor ferromagnetic exchange and long range dipolar interaction, is studied by the method of time series for observables based on cluster configurations and associated partitions, such as Shannon entropy, Hamming and Rohlin distances. Previous results based on the two peaks shape of the specific heat, suggested the existence of two possible transitions. By the analysis of the Shannon entropy we are able to prove that the first one is a true phase transition corresponding to a particular melting process of oriented domains, where colored noise is present almost independently of true fractality. The second one is not a real transition and it may be ascribed to a smooth balancing between two geometrical effects: a progressive fragmentation of the big clusters (possibly creating fractals), and the slow onset of a small clusters chaotic phase. Comparison with the nearest neighbor Ising ferromagnetic system points out a substantial difference in the cluster geometrical properties of the two models and in their critical behavior.Comment: 20 pages, 15 figures, submitted to JPhys

Arabidopsis ILITHYIA protein is necessary for proper chloroplast biogenesis and root development independent of eIF2alpha phosphorylation

[EN] One of the main mechanisms blocking translation after stress situations is mediated by phosphorylation of the alpha-subunit of the eukaryotic initiation factor 2 (eIF2), performed in Arabidopsis by the protein kinase GCN2 which interacts and is activated by ILITHYIA(ILA). ILA is involved in plant immunity and its mutant lines present phenotypes not shared by the gcn2 mutants. The functional link between these two genes remains elusive in plants. In this study, we show that, although both ILA and GCN2 genes are necessary to mediate eIF2 alpha phosphorylation upon treatments with the aromatic amino acid biosynthesis inhibitor glyphosate, their mutants develop distinct root and chloroplast phenotypes. Electron microscopy experiments reveal that ila mutants, but not gcn2, are affected in chloroplast biogenesis, explaining the macroscopic phenotype previously observed for these mutants. ila3 mutants present a complex transcriptional reprogramming affecting defense responses, photosynthesis and protein folding, among others. Double mutant analyses suggest that ILA has a distinct function which is independent of GCN2 and eIF2 alpha phosphorylation. These results suggest that these two genes may have common but also distinct functions in Arabidopsis.Microarray experiments were done in the Genomics Facility of the IBMCP. MTH was supported by the Austrian Science Found (FWF) projectF03707. This work has been supported by the Spanish Ministry for Science and Education (Plan Nacional 2008-2011).Faus, I.; Niñoles Rodenes, R.; Kesari, V.; Llabata, P.; Tam, E.; Nebauer, SG.; Santiago, J.... (2018). Arabidopsis ILITHYIA protein is necessary for proper chloroplast biogenesis and root development independent of eIF2alpha phosphorylation. Journal of Plant Physiology. 224:173-182. https://doi.org/10.1016/j.jplph.2018.04.003S17318222

A Compact Population of Red Giants in the Blue Compact Dwarf Galaxy UGCA 290

We present HST/WFPC2 single-star photometry for the blue dwarf galaxy UGCA 290, whose morphology is intermediate between classic iE Blue Compact Dwarfs and blue dwarfs which exhibit no red background sheet of older stars. The color-magnitude diagram of this galaxy in V and I, extending over six magnitudes, is remarkably similar to that of the star-forming region in the iE Blue Compact Dwarf VII Zw 403. There is no evidence for gaps in its star-formation history over the last billion years, and the color of its red giant branch indicates a very metal-poor stellar population. From the magnitude of the tip of the red giant branch, we derive a distance of 6.7 Mpc, more than twice the distance estimated from the brightest blue supergiants.Comment: 10 pages, 3 color figures, LaTeX2e. Accepted for publication in ApJ Letter

Population Genetic Analysis Of Giardia Duodenalis: Genetic Diversity And Haplotype Sharing Between Clinical And Environmental Sources

Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)Giardia duodenalis is a flagellated intestinal protozoan responsible for infections in various hosts including humans and several wild and domestic animals. Few studies have correlated environmental contamination and clinical infections in the same region. The aim of this study was to compare groups of Giardia duodenalis from clinical and environmental sources through population genetic analyses to verify haplotype sharing and the degree of genetic similarity among populations from clinical and environmental sources in the metropolitan region of Campinas. The results showed high diversity of haplotypes and substantial genetic similarity between clinical and environmental groups of G.duodenalis. We demonstrated sharing of Giardia genotypes among the different populations studied. The comparison between veterinary and human sequences led us to identify new zoonotic genotypes, including human isolates from genetic assemblage C. The application of a population genetic analysis in epidemiological studies allows quantification of the degree of genetic similarity among populations of Giardia duodenalis from different sources of contamination. The genetic similarity of Giardia isolates among human, veterinary, and environmental groups reinforced the correlation between clinical and environmental isolates in this region, which is of great importance for public health.62Conselho Nacional de Desenvolvimento Cientifico e Tecnologico (CNPq) [577032/2008-9, 304914/2010-0]Coordenacao de Aperfeicoamento de Pessoal de Nivel SuperiorFundacao de Amparo a Pesquisa do Estado de Sao Paulo (FAPESP) [2008/52197-4, MS 2008/52197-4, DD 2011/50413-4]Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq)Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP