The Controllership Relevance or Risk Management in non-Financial Companies: a study of risk managers` and controllers` perceptions

The purpose of this study is to analyze the Controllership relevance as support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and. control must also exist in non-financial companies. To enable managers to take safe-decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes and risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages in Brazil. Considering this gap, this study aims at assessing how Controllership has been acting in? companies under the insight of risk and how it can contribute to risk management in non-financial companies. To achieve the proposed goal, a field research was. carried-out with non-financial companies that are located in the city Sao Paulo and listed in the Sao Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent do Risk Officers and Controllers of those companies with the purpose of evaluating their perception on the subject. The results,of the research allow us to conclude that Controllership offers support to risk management, through information that contributes to the mitigation of the risks in non-financial companies.

Bioeticistas brasileiros e os princípios da universalidade e da integralidade no SUS

OBJETIVO: Compreender os sentidos que bioeticistas brasileiros atribuem aos princípios da universalidade e da integralidade no sistema público de saúde brasileiro. PROCEDIMENTOS METODOLÓGICOS: Estudo exploratório qualitativo, realizado com 20 professores universitários de bioética atuantes no campo das ciências da saúde, com funções de diretores e ex-diretores da Sociedade Brasileira de Bioética e de diretorias regionais, no período de julho de 2007 a julho de 2008. Foram realizadas entrevistas semi-estruturadas, com perguntas abertas, sendo realizada análise de conteúdo. ANÁLISE DE RESULTADOS: Quanto ao princípio da universalidade de acesso dos cidadãos brasileiros a um sistema público, as manifestações dos entrevistados se posicionaram majoritariamente em prol de sua manutenção. Todavia, quanto ao princípio da integralidade, as divergências foram manifestas, ensejando a maioria em restringi-lo. CONCLUSÕES: Os bioeticistas relatam pluralismo de valores morais e dificuldades em decidir moralmente sobre o que seria um sistema de saúde justo

Environmental impact evaluation using a cooperative model for implementing EMS (ISO 14001) in small and medium-sized enterprises

Certification of an ISO 14001 Environmental Management System (EMS) is currently an important requirement for those enterprises wishing to sell their products in the context of a global market. The system`s structure is based on environmental impact evaluation (EIE). However, if an erroneous or inadequate methodology is applied, the entire process may be jeopardized. Many methodologies have been developed for making of EIEs, some of them are fairly complex and unsuitable for EMS implementation in an organizational context, principally when small and medium size enterprises (SMEs) are involved. The proposed methodology for EIE is part of a model for implementing EMS. The methodological approach used was a qualitative exploratory research method based upon sources of evidence such as document analyses, semi-structured interviews and participant observations. By adopting a cooperative implementation model based on the theory of system engineering, difficulties relating to implementation of the sub-system were overcome thus encouraging SMEs to implement EMS. (C) 2007 Elsevier Ltd. All rights reserved.

Flood Risk Assessment in Coastal Drainage Basins through a Multivariate Analysis within a GIS-Based Model

This paper presents a GIS-based multicriteria flood risk assessment and mapping approach applied to coastal drainage basins where hydrological data are not available. It involves risk to different types of possible processes: coastal inundation (storm surge), river, estuarine and flash flood, either at urban or natural areas, and fords. Based on the causes of these processes, several environmental indicators were taken to build-up the risk assessment. Geoindicators include geological-geomorphologic proprieties of Quaternary sedimentary units, water table, drainage basin morphometry, coastal dynamics, beach morphodynamics and microclimatic characteristics. Bioindicators involve coastal plain and low slope native vegetation categories and two alteration states. Anthropogenic indicators encompass land use categories properties such as: type, occupation density, urban structure type and occupation consolidation degree. The selected indicators were stored within an expert Geoenvironmental Information System developed for the State of Sao Paulo Coastal Zone (SIIGAL), which attributes were mathematically classified through deterministic approaches, in order to estimate natural susceptibilities (Sn), human-induced susceptibilities (Sa), return period of rain events (Ri), potential damages (Dp) and the risk classification (R), according to the equation R=(Sn.Sa.Ri).Dp. Thematic maps were automatically processed within the SIIGAL, in which automata cells (""geoenvironmental management units"") aggregating geological-geomorphologic and land use/native vegetation categories were the units of classification. The method has been applied to the Northern Littoral of the State of Sao Paulo (Brazil) in 32 small drainage basins, demonstrating to be very useful for coastal zone public politics, civil defense programs and flood management.

Utilização do brinquedo terapêutico na assistência à criança hospitalizada

Estudo exploratório e descritivo, parte integrante de um projeto de parceria entre o Serviço de Enfermagem e de Terapia Ocupacional no preparo da criança para as cirurgias eletivas no Hospital de Reabilitação de Anomalias Craniofaciais da Universidade de São Paulo. OBJETIVO: utilizar o brinquedo como recurso terapêutico no alívio das tensões reais e inconscientes da criança em relação à hospitalização. MÉTODO: Foi construído um instrumento de coleta dos dados em forma de roteiro observacional, e aplicado em dois momentos: o primeiro consiste no dia anterior à realização da cirurgia e o segundo momento no dia da cirurgia imediatamente antes de sua realização. Utilizamos a contação de história e a demonstração das intervenções de enfermagem nos brinquedos (bonecos) com equipamentos e materiais comumente utilizados na hospitalização (luvas, aventais cirúrgico, máscara facial e gorro cirúrgico). RESULTADOS: Dentre as 21 variáveis de comportamento observadas, oito obtiveram diferença estatisticamente significativa com teste de McNemar (p>0,05). CONCLUSÃO: brincar interativamente proporciona à criança hospitalizada interagir com o ambiente hospitalar, expressar os seus sentimentos e emoções e provê recursos para a assistência humanizada.

O discurso coletivo de ex-hanseniano morador de um antigo leprosário no nordeste do Brasil

Este estudo teve como objetivo conhecer o discurso acerca da vida de ex-hansenianos residentes em um antigo hospital-colônia. De abordagem qualitativa, caracteriza-se como uma pesquisa descritivo-exploratória. Os dados foram levantados com 12 sujeitos por meio de uma entrevista semiestruturada e foram organizados pela técnica do Discurso do Sujeito Coletivo, obtendo-se as seguintes ideias centrais: "Existe uma diferença entre o antes e o que é hoje e "Para a pessoa que tem sequela, não muda nada". Constatou-se que a percepção da cura da doença foi objeto de controvérsias, havendo os que a percebem como uma vitória, ou seja, o fato de não ter mais a doença lhes possibilita pensar em um (re)começo.

Hábitos relacionados ao descarte pós-consumo de aparelhos e baterias de telefones celulares em uma comunidade acadêmica

Cada vez mais a sociedade contemporânea incorpora em seu cotidiano equipamentos elétricos e eletrônicos, muitos deles contendo substâncias perigosas, que representam ameaças ao meio ambiente e riscos à saúde humana. Este artigo apresenta os resultados de uma pesquisa exploratória com o objetivo de relacionar comportamento de descarte pós-consumo de aparelhos e baterias de celulares, em um grupo de consumidores de telefonia móvel, que tem proximidade em seu cotidiano de trabalho e de estudo com informações sobre saúde pública e ambiental. Os resultados da pesquisa indicam que informação pode aproximar as pessoas do problema, porém não levam por si só à produção de alterações significativas sobre o que e como fazer com o descarte pós-consumo. Os participantes do estudo possibilitaram identificar, que além da informação e acesso a coletores específicos, outros aspectos e critérios pessoais ou coletivos interferem no procedimento de descarte: percepção sobre risco, valor econômico disponibilizado na compra do aparelho e vínculos afetivos, entre outros. Esses fatores podem produzir diferentes respostas dos usuários sobre como lidar com as inovações tecnológicas de uso pessoal.

Exercise of essential competencies for midwifery care by nurses in Sao Paulo, Brazil

General objective: to analyse the exercise of essential competencies for midwifery care by nurses and/or midwives in the public health system of Sao Paulo (eastern zone), Brazil. Specific objectives: to develop a profile of the public health institutions and of the nurses and/or midwives who care for women before, during and following child birth; to identify the activities performed in providing such care, as well as their frequency; and to specify the possible obstacles or difficulties encountered by them when exercising their competencies. Design: a descriptive and exploratory research design , using a quantitative approach. Setting: the study was conducted in all public health services of Sao Paulo (eastern zone), Brazil, namely 59 basic health-care units and six hospitals, during the period of October 2006-December 2007. Participants: the study population consisted of 272 nurses and/or midwives who provide care for pregnant women and newborns at the primary health-care units and maternity hospitals of the public health system. Participants comprised 100% of hospital nurse coordinators (n = 6), 61% of hospital maternity nursing and/or midwifery staff (n = 62) and 64% (n = 204) of nursing and/or midwifery staff working at primary health-care units. Methods and findings: the data collection was based on a single form given to the coordinators and two questionnaires, one handed out to antenatal and postnatal nursing and/or midwifery staff and another handed out to labour and birth nursing and/or midwifery staff. The results showed that nurses and/or midwives providing care for women during pregnancy, labour, birth and the postnatal period did not put the essential competencies for midwifery care into practice, because they encountered institutional barriers and personal resistance, and lacked protocols based on best practice and on the exercise of essential competencies needed for effective midwifery care. Key conclusions: the model of care in the public health services of Sao Paulo (eastern zone) is based much more on hierarchical positions than on professional competencies or on there commendations of the scientific community. As a result, health authorities need to review their midwifery policies to improve maternal-infant care by nurses and/or midwives in order to ensure the implementation of best midwifery practice. Practical implications: the results of this study support actions to improve the quality of care delivered to women and their families, while integrating nursing and midwifery care in Sao Paulo, Brazil. (C) 2009 Elsevier Ltd. All rights reserved.

Integrating technology roadmapping and portfolio management at the front-end of new product development

Many authors point out that the front-end of new product development (NPD) is a critical success factor in the NPD process and that numerous companies face difficulties in carrying it out appropriately. Therefore, it is important to develop new theories and proposals that support the effective implementation of this earliest phase of NPD. This paper presents a new method to support the development of front-end activities based on integrating technology roadmapping (TRM) and project portfolio management (PPM). This new method, called the ITP Method, was implemented at a small Brazilian high-tech company in the nanotechnology industry to explore the integration proposal. The case study demonstrated that the ITP Method provides a systematic procedure for the fuzzy front-end and integrates innovation perspectives into a single roadmap, which allows for a better alignment of business efforts and communication of product innovation goals. Furthermore, the results indicated that the method may also improve quality, functional integration and strategy alignment. (C) 2010 Elsevier Inc. All rights reserved.

Evaluating an Agile Method for Planning and Controlling Innovative Projects

This article presents an extensive investigation carried out in two technology-based companies of the So Carlos technological pole in Brazil. Based on this multiple case study and literature review, a method, entitled hereafter IVPM2, applying agile project management (APM) principles was developed. After the method implementation, a qualitative evaluation was carried out by a document analysis and questionnaire application. This article shows that the application of this method at the companies under investigation evidenced the benefits of using simple, iterative, visual, and agile techniques to plan and control innovative product projects combined with traditional project management best practices, such as standardization.