Enterprise Risk Management e o seu impacto no desempenho das empresas: Estudo de caso de seis instituições financeiras nacionais

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação do Mestre Fernando Teixeira Pinto

Vitamin D Intake and Cardiometabolic: Risk Factors in Adolescents

Background: A growing body of research suggests that vitamin D might play an important role in overall health. No data exist on vitamin D intake for the Azorean adolescent population. The purpose of this study was to assess vitamin D intake and investigate a possible association between vitamin D intake and cardiometabolic risk factors in Azorean adolescents. Methods: A cross-sectional school-based study was conducted on 496 adolescents (288 girls) aged 15–18 years from the Azorean Islands, Portugal. Anthropometric measurements (waist circumference and height), blood pressure (systolic), and plasma biomarkers [fasting glucose, insulin, total cholesterol (TC), high-density lipoprotein cholesterol (HDL-C), and triglycerides (TGs)] were measured to assess metabolic risk. Homeostasis model assessment (HOMA), TC-to-HDL-C ratio, and waist-to-height ratio were calculated. For each of these variables, a Z-score was computed by age and sex. A metabolic risk score was constructed by summing the Zscores of all individual risk factors. High risk was considered when the individual had ‡ 1 standard deviation(SD) of this score. Vitamin D intake was assessed with a semiquantitative food frequency questionnaire. Participants were classified into quartiles of vitamin D intake. Logistic regression was used to determine odds ratios for high cardiometabolic risk scores after adjusting for total energy intake, pubertal stage, fat mass percentage, and cardiorespiratory fitness. Results: Mean (SD) vitamin D intake was 5.8 (6.5) mg/day, and 9.1% of Azorean adolescents achieved the estimated average requirement of vitamin D (10 mg/day or 400 IU). Logistic regression showed that the odds ratio for a high cardiometabolic risk score was 3.35 [95% confidence interval (CI) 1.28–8.75] for adolescents in the lowest vitamin D intake quartile in comparison with those in the highest vitamin D intake quartile, even after adjustment for confounders. Conclusion: A lower level of vitamin D intake was associated with worse metabolic profile among Azorean adolescents.

Intake of milk, but not total dairy, yogurt, or cheese, is negatively associated with the clustering of cardiometabolic risk factors in adolescents

Epidemiologic studies have reported an inverse association between dairy product consumption and cardiometabolic risk factors in adults, but this relation is relatively unexplored in adolescents. We hypothesized that a higher dairy product intake is associated with lower cardiometabolic risk factor clustering in adolescents. To test this hypothesis, a cross-sectional study was conducted with 494 adolescents aged 15 to 18 years from the Azorean Archipelago, Portugal. We measured fasting glucose, insulin, total cholesterol, high-density lipoprotein cholesterol, triglycerides, systolic blood pressure, body fat, and cardiorespiratory fitness. We also calculated homeostatic model assessment and total cholesterol/high-density lipoprotein cholesterol ratio. For each one of these variables, a z score was computed using age and sex. A cardiometabolic risk score (CMRS) was constructed by summing up the z scores of all individual risk factors. High risk was considered to exist when an individual had at least 1 SD from this score. Diet was evaluated using a food frequency questionnaire, and the intake of total dairy (included milk, yogurt, and cheese), milk, yogurt, and cheese was categorized as low (equal to or below the median of the total sample) or “appropriate” (above the median of the total sample).The association between dairy product intake and CMRS was evaluated using separate logistic regression, and the results were adjusted for confounders. Adolescents with high milk intake had lower CMRS, compared with those with low intake (10.6% vs 18.1%, P = .018). Adolescents with appropriate milk intake were less likely to have high CMRS than those with low milk intake (odds ratio, 0.531; 95% confidence interval, 0.302-0.931). No association was found between CMRS and total dairy, yogurt, and cheese intake. Only milk intake seems to be inversely related to CMRS in adolescents.

Back pain in Portuguese schoolchildren: prevalence and risk factors

2 Centre of Research, Education, Innovation and Intervention In Sport, Faculty of Sport, University of Porto, Portugal Background: Regarding children aged _10 years, only a few international studies were conducted to determine the prevalence of and risk factors for back pain. Although other studies on the older Portuguese children point to prevalence between 17% and 39%, none exists for this specific age-group. Thus, the aim of this study was conducted to establish the prevalence of and risk factors for back pain in schoolchildren aged 7–10 years. Methods: A cross-sectional survey among 637 children was conducted. A self-rating questionnaire was used to verify prevalence and duration of back pain, life habits, school absence, medical treatments or limitation of activities. For posture assessment, photographic records with a bio-photogrammetric analysis were used to obtain data about head, acromion and pelvic alignment, horizontal alignment of the scapulae, vertical alignment of the trunk and vertical body alignment. Results: Postural problems were found in 25.4% of the children, especially in the 8- and 9-year-old groups. Back pain occurs in 12.7% with the highest values among the 7- and 10-year-old children. The probability of back pain increased 7 times when the children presented a history of school absences, 4.3 times when they experienced sleeping difficulties, 4.4 times when school furniture was uncomfortable, 4.7 times if the children perceived an occurrence of parental back pain and 2.5 times when children presented incorrect posture. Conclusions: The combination of school absences, parental pain, sleeping difficulties, inappropriate school furniture and postural deviations at the sagittal and frontal planes seem to prove the multifactorial aetiology of back pain.

Risk Acceptance in the Furniture Sector: Analysis of Acceptance Level and Relevant Influence Factors

Risk acceptance has been broadly discussed in relation to hazardous risk activities and/or technologies. A better understanding of risk acceptance in occupational settings is also important; however, studies on this topic are scarce. It seems important to understand the level of risk that stakeholders consider sufficiently low, how stakeholders form their opinion about risk, and why they adopt a certain attitude toward risk. Accordingly, the aim of this study is to examine risk acceptance in regard to occupational accidents in furniture industries. The safety climate analysis was conducted through the application of the Safety Climate in Wood Industries questionnaire. Judgments about risk acceptance, trust, risk perception, benefit perception, emotions, and moral values were measured. Several models were tested to explain occupational risk acceptance. The results showed that the level of risk acceptance decreased as the risk level increased. High-risk and death scenarios were assessed as unacceptable. Risk perception, emotions, and trust had an important influence on risk acceptance. Safety climate was correlated with risk acceptance and other variables that influence risk acceptance. These results are important for the risk assessment process in terms of defining risk acceptance criteria and strategies to reduce risks.

Safety climate and its relationship with furniture companies’ safety performance and workers’ risk acceptance

This study aims to analyse the relationship between safety climate and the level of risk acceptance, as well as its relationship with workplace safety performance. The sample includes 14 companies and 403 workers. The safety climate assessment was performed by the application of a Safety Climate in Wood Industries questionnaire and safety performance was assessed with a checklist. Judgements about risk acceptance were measured through questionnaires together with four other variables: trust, risk perception, benefit perception and emotion. Safety climate was found to be correlated with workgroup safety performance, and it also plays an important role in workers’ risk acceptance levels. Risk acceptance tends to be lower when safety climate scores of workgroups are high, and subsequently, their safety performance is better. These findings seem to be relevant, as they provide Occupational, Safety and Health practitioners with a better understanding of workers’ risk acceptance levels and of the differences among workgroups.

Sound levels and risk perceptions of music students during classes

It is well recognized that professional musicians are at risk of hearing damage due to the exposure to high sound pressure levels during music playing. However, it is important to recognize that the musicians’ exposure may start early in the course of their training as students in the classroom and at home. Studies regarding sound exposure of music students and their hearing disorders are scarce and do not take into account important influencing variables. Therefore, this study aimed to describe sound level exposures of music students at different music styles, classes, and according to the instrument played. Further, this investigation attempted to analyze the perceptions of students in relation to exposure to loud music and consequent health risks, as well as to characterize preventive behaviors. The results showed that music students are exposed to high sound levels in the course of their academic activity. This exposure is potentiated by practice outside the school and other external activities. Differences were found between music style, instruments, and classes. Tinnitus, hyperacusis, diplacusis, and sound distortion were reported by the students. However, students were not entirely aware of the health risks related to exposure to high sound pressure levels. These findings reflect the importance of starting intervention in relation to noise risk reduction at an early stage, when musicians are commencing their activity as students.

Defining risk acceptance criteria in occupational settings: A case study in the furniture industrial sector

The use of appropriate acceptance criteria in the risk assessment process for occupational accidents is an important issue but often overlooked in the literature, particularly when new risk assessment methods are proposed and discussed. In most cases, there is no information on how or by whom they were defined, or even how companies can adapt them to their own circumstances. Bearing this in mind, this study analysed the problem of the definition of risk acceptance criteria for occupational settings, defining the quantitative acceptance criteria for the specific case study of the Portuguese furniture industrial sector. The key steps to be considered in formulating acceptance criteria were analysed in the literature review. By applying the identified steps, the acceptance criteria for the furniture industrial sector were then defined. The Cumulative Distribution Function (CDF) for the injury statistics of the industrial sector was identified as the maximum tolerable risk level. The acceptable threshold was defined by adjusting the CDF to the Occupational, Safety & Health (OSH) practitioners’ risk acceptance judgement. Adjustments of acceptance criteria to the companies’ safety cultures were exemplified by adjusting the Burr distribution parameters. An example of a risk matrix was also used to demonstrate the integration of the defined acceptance criteria into a risk metric. This work has provided substantial contributions to the issue of acceptance criteria for occupational accidents, which may be useful in overcoming the practical difficulties faced by authorities, companies and experts.

Autonomous bathymetry for risk assessment with ROAZ robotic surface vehicle

The use of unmanned marine robotic vehicles in bathymetric surveys is discussed. This paper presents recent results in autonomous bathymetric missions with the ROAZ autonomous surface vehicle. In particular, robotic surface vehicles such as ROAZ provide an efficient tool in risk assessment for shallow water environments and water land interface zones as the near surf zone in marine coast. ROAZ is an ocean capable catamaran for distinct oceanographic missions, and with the goal to fill the gap were other hydrographic surveys vehicles/systems are not compiled to operate, like very shallow water rivers and marine coastline surf zones. Therefore, the use of robotic systems for risk assessment is validated through several missions performed either in river scenario (in a very shallow water conditions) and in marine coastlines.

ISO 9001:2015, Uma Oportunidade para o Reajustamento das Empresas no Sector Metalúrgico Metalomecânico

O pretexto da implementação de um Sistema de Gestão da Qualidade numa empresa de produção de fundos copados, constitui pretexto para provocar uma análise mais profunda e fundamentada do tema e objetivo para este projeto. Entender um conceito tão subjetivo como o de qualidade afigura-se como necessidade primária para o início da reflexão. Percorremos em seguida a história do conceito desde a Europa Medieval até à revolução na qualidade que acabaria por acontecer no Japão após a II Guerra Mundial. A qualidade como a entendemos hoje deve-se ainda a contributos de personalidades que identificaram vários métodos que surgiram ao longo do tempo e que foram melhorando o conceito, de entre as quais se referem três: William Deming, Joseph Moses Juran e Philip B. Crosby. Em seguida reflete-se acerca do impacto real da implementação da ISO 9000, recorrendo ao estudo de Olivier Boiral, que fornece uma aproximação bastante real dos benefícios da implementação de sistemas de gestão da qualidade. Ainda no segundo capítulo analisamos a importância do processo de certificação, concluindo que a tarefa extra de uma organização externa certificar o SGQ constitui indubitavelmente uma forma de manter o sistema rigoroso e disciplinado. No terceiro capítulo, “ISO 9001:2008 VERSUS ISO 9001:2015”, analisamos em detalhe as principais alterações da futura norma ISO 9001:2015 relativamente à iISO 9001:2008: introdução do “pensamento baseado no risco”; enfase dado à abordagem por processos; enfase dado à “gestão da mudança”; “gestão do conhecimento”; “direção estratégica”, integrando os sistemas de gestão e da qualidade; a determinação de que todas as normas que integram um sistema de gestão seguirão um novo formato, chamado “high-level structure” como definido no Anexo SL; e enfase ainda dado à consideração do feedback de todos os processos e stakeholders envolvidos. Seguidamente, no capítulo “Apresentação da “Empresa Lda””, apresenta-se a empresa alvo deste caso de estudo, uma indústria metalomecânica que fabrica fundos copados para o mercado nacional e internacional. Analisadas as principais alterações entre a atual e a futura norma, no capítulo “SGQ Proposto Assente na Futura Norma ISO 9001:2015” propõem-se alterações ao sistema já implementado anteriormente com base na aceitação da futura ISO 9001:2015 e alterações que esta prevê. Os processos e procedimentos que representem mais tempo e custo serão 6 identificados, assim como aqueles que poderão ser mais rapidamente adaptados para que o SGQ seja assim otimizado e mais adaptado aos recursos disponíveis. Para esta reflexão e desenvolvimento de uma nova estratégia recorre-se a vários instrumentos: estabelecem-se objetivos, efectua-se a análise SWOT, uma análise FMEA, a Análise de Gestão do Conhecimento e finalmente a Análise das Partes Interessadas. Em conjunto com as propostas de ações referidas nas análises anteriores descrevem-se de seguida as propostas de ação de intervenção nos fluxogramas. Os processos e procedimentos que aqui se destacam são aqueles que se consideram poderem constituir impacto eficaz e que vão ao encontro daquilo que é proposto na nova norma ISO 9001:2015, tendo em conta as principais alterações vistas anteriormente.

Assessment of non-steroidal anti-inflammatory and analgesic pharmaceuticals in seawaters of North of Portugal: Occurrence and environmental risk

The occurrence of seven pharmaceuticals and two metabolites belonging to non-steroidal anti-inflammatory drugs and analgesics therapeutic classes was studied in seawaters. A total of 101 samples covering fourteen beaches and five cities were evaluated in order to assess the spatial distribution of pharmaceuticals among north Portuguese coast. Seawaters were selected in order to embrace different bathing water quality (excellent, good and sufficient). Acetaminophen, ketoprofen and the metabolite hydroxyibuprofen were detected in all the seawater samples at maximum concentrations of 584, 89.7 and 287 ng L− 1, respectively. Carboxyibuprofen had the highest seawater concentration (1227 ng L− 1). The temporal distribution of the selected pharmaceuticals during the bathing season showed that, in general, higher concentrations were detected in August and September. The environmental risk posed by the pharmaceuticals detected in seawaters towards different trophic levels (fish, daphnids and algae) was also assessed. Only diclofenac showed hazard quotients above one for fish, representing a potential risk for aquatic organisms. These results were observed in seawaters classified as excellent bathing water. Additional data is needed in order to support the identification and prioritization of risks posed by pharmaceuticals in marine environment.

Inflammatory and Cardiometabolic Risk on Obesity: Role of Environmental Xenoestrogens

Context: Some chemicals used in consumer products or manufacturing (eg, plastics, pesticides) have estrogenic activities; these xenoestrogens (XEs) may affect immune responses and have recently emerged as a new risk factors for obesity and cardiovascular disease. However, the extent and impact on health of chronic exposure of the general population to XEs are still unknown. Objective: The objective of the study was to investigate the levels of XEs in plasma and adipose tissue (AT) depots in a sample of pre- and postmenopausal obese women undergoing bariatric surgery and their cardiometabolic impact in an obese state. Design and Participants: We evaluated XE levels in plasma and visceral and subcutaneous AT samples of Portuguese obese (body mass index ≥ 35 kg/m2) women undergoing bariatric surgery. Association with metabolic parameters and 10-year cardiovascular disease risk was assessed, according to menopausal status (73 pre- and 48 postmenopausal). Levels of XEs were determined by gas chromatography with electron-capture detection. Anthropometric and biochemical data were collected prior to surgery. Adipocyte size was determined on tissue sections obtained during surgery. Results: Our data show that XEs are pervasive in this obese population. Distribution of individual and concentration of total XEs differed between plasma, visceral AT, and subcutaneous AT, and the pattern of accumulation was different between pre- and postmenopausal women. Significant associations between XE levels and metabolic and inflammatory parameters were found. In premenopausal women, XEs in plasma seem to be a predictor of 10-year cardiovascular disease risk. Conclusions: Our findings point toward a different distribution of XE between plasma and AT in pre- and postmenopausal women, and reveal the association between XEs on the development of metabolic abnormalities in obese premenopausal women