Performance Financeira Corporativa e Performance Social Corporativa: desenvolvimento metodológico e contribuição teórica dos estudos empíricos

Um dos papéis da contabilidade é prover informações sobre o desempenho empresarial, quer seja por indicadores contábil-financeiros ou não. Dentro deste escopo do interesse da contabilidade, observa-se que a publicação de estudos teórico-empíricos sobre as relações entre Performance Corporativa Financeira (CFP) e a Performance Social Corporativa (CSP) vem crescendo nos últimos anos, sintoma do desenvolvimento deste campo de pesquisa. Entretanto, a contribuição à teoria pelos trabalhos empíricos se faz de forma pontual, uma vez que normalmente cada estudo foca um aspecto particular da teoria. Periodicamente, portanto, é necessária uma análise que avalie como, de forma agregada, os estudos empíricos contribuíram para a evolução da teoria, e elaborar essa análise constituiu o objetivo do presente estudo. O referencial teórico abrangeu: teoria dos stakeholders, relação entre CSP e CFP, good management theory e slack resource theory. Esta pesquisa abrangeu um período de 15 anos (1996 a 2010) e a coleta de dados empregou a ferramenta de busca das bases de dados: Ebsco, Proquest e ISI. O processo de amostragem obteve um conjunto de 58 artigos exclusivamente teórico-empíricos quantitativos que testam a relação CSP-CFP. Os principais resultados no campo teórico demonstram um reforço da proposição de relação positiva entre CSP e CFP e da good management theory, uma deficiência na explicação na defasagem de tempo (lag) na relação de causalidade entre CSP e CFP, e deficiências na descrição do constructo de CSP. Isto sugere estudos futuros para investigar a defasagem de tempo na relação de causalidade entre CSP e CFP e as possíveis razões que levaram diversos estudos empíricos a não atestarem uma associação positiva entre CSP e CFP.

Do muscle strengthening exercises improve performance in the 6-minute walk test in postmenopausal women?

Background: Walking speed seems to be related to aerobic capacity, lower limb strength, and functional mobility, however it is not clear whether there is a direct relationship between improvement in muscle strength and gait performance in early postmenopausal women. Objective: To evaluate the effect of muscle strengthening exercises on the performance of the 6-minute walk test in women within 5 years of menopause. Methods: The women were randomized into control group (n=31), which performed no exercise, and exercise group (n=27), which performed muscle strengthening exercises. The exercises were performed twice a week for 3 months. The exercise protocol consisted of warm-up, stretching, and strengthening of the quadriceps, hamstring, calf, tibialis anterior, gluteus maximus, and abdominal muscles, followed by relaxation. Muscular strength training started with 60% of 1MR (2 series of 10-15 repetitions), reaching 85% until the end of the 3-month period (4 series of 6 repetitions each). Results: The between-group comparisons pre- and post-intervention did not show any difference in distance walked, heart rate or blood pressure (p>0.05), but showed differences in muscle strength post-intervention, with the exercise group showing greater strength (p<0.05). In the within-group comparison, there were differences in final heart rate and quadriceps and hamstring strength pre- and post-intervention in the exercise group (p<0.05). Conclusion: The results suggest that muscle strengthening of the lower limbs did not improve performance in the 6-minute walk test in this population of postmenopausal women. Trial registration ACTRN12609001053213.

Enhancing spiral-wound ultrafiltration performance for direct drinking water treatment through operational procedures improvement: A feasible option for the Sao Paulo Metropolitan Region

This work aimed to evaluate the influence of specific operational conditions on the performance of a spiral-wound ultrafiltration pilot plant for direct drinking water treatment, installed at the Guarapiranga's reservoir, in the Sao Paulo Metropolitan Region. Results from operational tests showed that the volume of permeate produced in the combination of periodic relaxation with flushing and chlorine dosage procedures was 49% higher than the volume obtained when these procedures were not used. Two years of continuous operation demonstrated that the ultrafiltration pilot plant performed better during fall and winter seasons, higher permeate flow production and reduced chemical cleanings frequency. Observed behavior seems to be associated with the algae bloom events in the reservoir, which are more frequent during spring and summer seasons, confirmed by chlorophyll-a analysis results. Concentrate clarification using ferric chloride was quite effective in removing NOM and turbidity, allowing its recirculation to the ultrafiltration feed tank. This procedure made it possible to reach almost 99% water recovery considering a single 54-hour recirculation cycle. Water quality monitoring demonstrated that the ultrafiltration pilot plant was quite efficient, and that potential pathogenic organisms, Escherichia coil and total coliforms, turbidity and apparent color removals were 100%, 95.1%, and 91.5%, respectively. (C) 2012 Elsevier B.V. All rights reserved.