6 resultados para non-financial performance
em Biblioteca Digital da Produção Intelectual da Universidade de São Paulo
Resumo:
Abstract Background Food handlers have a very important role in preventing food contamination during its preparation and distribution. This responsibility is even greater in hospitals, since a large number of patients have low immunity and consequently food contamination by pathogenic bacteria could be particularly harmful. Therefore, a good working environment and periodic training should be provided to food handlers by upper management. Methods This study is qualitative research by means of focus group and thematic content analysis methodologies to examine, in detail, the statements by food handlers working in the milk and specific-diet kitchens in a hospital to understand the problems they face in the workplace. Results We found that food handlers are aware of the role they play in restoring patients' health; they consider it important to offer a good-quality diet. However, according to their perceptions, a number of difficulties prevent them from reaching this aim. These include: upper management not prioritizing human and material resources to the dietetic services when making resource allocation decisions; a perception that upper management considers their work to be of lesser importance; delayed overtime payments; lack of periodic training; managers lacking administrative skills; insufficient dietitian staff assistants, leading to overwork, at the same time as there is an excess of dietitians; unhealthy environmental working conditions – high temperature, high humidity, loud and constant noise level, poor ventilation; lack of food, and kitchen utensils and equipment; and relationship conflicts with chief dieticians and co-workers. Conclusion From these findings, improvement in staff motivation could be achieved by considering non-financial incentives, such as improvement in working conditions and showing appreciation and respect through supervision, training and performance appraisal. Management action, such as investments in intermediary management so that managers have the capacity to provide supportive supervision, as well as better use of performance appraisal and access to training, may help overcome the identified problems.
Resumo:
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.
Resumo:
O objetivo deste artigo é identificar a relação entre o Grau de internacionalização (GRI), o desempenho financeiro e o desenvolvimento de competências internacionais das Pequenas e Médias Empresas (PMEs) brasileiras. O aumento do GRI, mediado pelo desenvolvimento das habilidades em lidar com o mercado internacional (Knight & Kim, 2009), assegura competências internacionais que podem distinguir as PMEs com alto GRI das PMEs que operam localmente (Penrose, 1959; Teece, Pisano, & Shuen, 1997). Por meio de uma survey aplicada em 114 empresas de até 200 funcionários (Ministério do Desenvolvimento da Indústria e do Comércio Exterior [MDIC], 2010), esta pesquisa testou a hipótese que o aumento do GRI desenvolve competências internacionais e melhora o desempenho financeiro. Devido à utilização de construtos de natureza complexa, a existência de erros e a necessidade de se identificarem múltiplas relações simultaneamente, a modelagem de equações estruturais (SEM) foi utilizada como técnica estatística. Os resultados indicam que, com o aumento do grau de internacionalização, a PME desenvolve competências internacionais e, assim, apresenta um desempenho superior. A relação de mediação do desenvolvimento de novas competências entre o aumento do GRI e o desempenho financeiro organizacional explora uma nova abordagem nos negócios internacionais, principalmente para as PMEs.
Resumo:
The primary objective of this paper is to identify the factors that explain Brazilian companies level of voluntary disclosure. Underpinning this work is the Discretionary-based Disclosure theory. The sample is composed of the top 100 largest non-financial companies listed in the Bolsa de Valores de São Paulo (Brazilian Securities, Commodities, and Futures exchange - BOVESPA). Information was gathered from Financial Statements for the years ending in 2006, 2007, and 2008, with the use of content analysis. A disclosure framework based on 27 studies from these years was created, with a total of 92 voluntary items divided into two dimensions: economic (43) and socio-environmental (49). Based on the existing literature, a total of 12 hypotheses were elaborated and tested using a panel data approach. Results evidence that: (a) Sector and Origin of Control are statistically significant in all three models tested: economic, socio-environmental, and total; (b) Profitability is relevant in the economic model and in the total model; (c) Tobin s Q is relevant in the socio-environmental model and in the total disclosure model; (d) Leverage and Auditing Firm are only relevant in the economic disclosure model; (e) Size, Governance, Stock Issuing, Growth Opportunities and Concentration of Control are not statistically significant in any of the three models.
Resumo:
Background: Frailty in older adults is a multifactorial syndrome defined by low metabolic reserve, less resistance to stressors, and difficulty in maintaining organic homeostasis due to cumulative decline of multiple physiological systems. The relationship between frailty and cognition remains unclear and studies about Mini-Mental State Examination (MMSE) performance and frailty are scarce. The objective was to examine the association between frailty and cognitive functioning as assessed by the MMSE and its subdomains. Methods: A cross-sectional population-based study (FIBRA) was carried out in Ermelino Matarazzo, a poor subdistrict of the city of Sao Paulo, Brazil. Participants were 384 community dwelling older adults, 65 years and older who completed the MMSE and a protocol to assess frailty criteria as described in the Cardiovascular Health Study (CHS). Results: Frail older adults had significantly worse performance on the MMSE (p < 0.001 for total score). Linear regression analyses showed that the MMSE total score was influenced by age (p < 0.001), education (p < 0.001), family income (p < 0.001), and frailty status (p < 0.036). Being frail was associated more significantly with worse scores in Time Orientation (p < 0.004) and Immediate Memory (p < 0.001). Conclusions: Our data suggest that being frail is associated with worse cognitive performance, as assessed by the MMSE. It is recommended that the assessment of frail older adults should include the investigation of their cognitive status.
Resumo:
Abstract Background Lung cancer often exhibits molecular changes, such as the overexpression of the ErbB1 gene. ErbB1 encodes epidermal growth factor receptor (EGFR), a tyrosine kinase receptor, involved mainly in cell proliferation and survival. EGFR overexpression has been associated with more aggressive disease, poor prognosis, low survival rate and low response to therapy. ErbB1 amplification and mutation are associated with tumor development and are implicated in ineffective treatment. The aim of the present study was to investigate whether the ErbB1 copy number affects EGFR expression, cell proliferation or cell migration by comparing two different cell lines. Methods The copies of ErbB1 gene was evaluated by FISH. Immunofluorescence and Western blotting were performed to determine location and expression of proteins mentioned in the present study. Proliferation was studied by flow cytometry and cell migration by wound healing assay and time lapse. Results We investigated the activation and function of EGFR in the A549 and HK2 lung cancer cell lines, which contain 3 and 6 copies of ErbB1, respectively. The expression of EGFR was lower in the HK2 cell line. EGFR was activated after stimulation with EGF in both cell lines, but this activation did not promote differences in cellular proliferation when compared to control cells. Inhibiting EGFR with AG1478 did not modify cellular proliferation, confirming previous data. However, we observed morphological alterations, changes in microfilament organization and increased cell migration upon EGF stimulation. However, these effects did not seem to be consequence of an epithelial-mesenchymal transition. Conclusion EGFR expression did not appear to be associated to the ErbB1 gene copy number, and neither of these aspects appeared to affect cell proliferation. However, EGFR activation by EGF resulted in cell migration stimulation in both cell lines.