O conselheiro do rei: a função de auditoria interna na governança corporativa de bancos no Brasil

Este estudo tem como tema o papel da Função de Auditoria Interna (FAI) no sistema de governança corporativa (SGC) de instituições financeiras, ou simplesmente bancos, atuando no Brasil. A FAI é um mecanismo de avaliação de políticas, procedimentos e processos que age a partir do ambiente operacional de uma organização. Baseando-se nisso, o objetivo do trabalho foi investigar porquê e como a FAI foi incorporada ao SGC, e as consequências geradas para ambos. O estudo qualitativo, de natureza exploratória e descritiva, utilizou uma abordagem multiteórica, aplicando a teoria da agência e a teoria institucional. Pela abordagem buscou-se utilizar a relação entre à necessidade de monitoramento para atingir a eficiência organizacional e o impacto estruturante das pressões do ambiente externo na definição do papel e do posicionamento da FAI no SGC. A entrevista semiestruturada, utilizada como método de coleta de dados, foi aplicada a dez funcionários de auditoria de cinco bancos de grande porte, além de três indivíduos ligados ao Conselho de Administração em bancos. O estudo apresentou as seguintes conclusões: i) a FAI foi incorporada ao SGC porque a complexidade derivada da evolução do negócio bancário dificultou o monitoramento dos bancos por parte do principal e do regulador; ii) três fatores atuaram de forma inter-relacionada como direcionadores dessa incorporação: a própria evolução do negócio bancário, a regulação e a convergência de premissas e práticas; e iii) o reposicionamento organizacional resultou em consequências quanto ao escopo do trabalho da FAI, à intensificação dos conflitos para a manutenção da independência, à percepção de valor agregado pela FAI ao SGC e ao processo de capacitação dos auditores internos. O estudo apresentou como principais contribuições ao SGC: a revelação do potencial da FAI para gerar insumos para o monitoramento ao atuar como sua extensão no complexo ambiente operacional bancário; e a proposta de utilização da FAI como recursos para gerar insumos às decisões estratégicas. Quanto à FAI, o estudo sugere que, para que se consolide como mecanismo de governança, necessita qualificar seu quadro funcional e se desenvolver metodologicamente para entregar informações condizentes à tomada de decisão pelo SGC.

Proteção pela glucana em modelo experimental de sepse

OBJETIVO: Neste trabalho avaliou-se a ação da glucana ? ? 1-3 insolúvel, um polissacarídeo extraído da parede celular interna do fungo Saccharomyces cerevisae, como agente imunoestimulante inespecífico em camundongos submetidos a modelo de sepse experimental. MÉTODOS: Foram utilizados 73 camundongos Swiss, os quais receberam glucana em diferentes doses pelas vias intraperitoneal (i.p.). Sepse difusa foi induzida através da técnica de ligadura e punção do ceco, transfixado e drenado com fio multifilamentar. RESULTADOS: Os animais tratados com glucana apresentaram um aumento significante no número de leucócitos no lavado peritoneal, diminuição no número de unidades formadoras de colônias bacterianas. Observou-se um aumento significante na sobrevida dos animais tratados com glucana insolúvel, a qual proporcionou um maior controle da infecção bacteriana por aumentar o número de células de defesa. CONCLUSÃO: A glucana insolúvel, quando usada em camundongos por via intraperitoneal, em modelo de sepse abdominal, contribuiu para melhorar a sobrevida, induziu proteção contra a formação de colônias bacterianas no líquido peritoneal e aumentou a migração leucocitária

Comunicação interna em empreendimento hoteleiro: um enfoque gerencial

Globalization, which increased the market to a position of competition and change never before experienced, also imposed a series of changes that have transformed the social systems, organizations increasingly complex. In this scenario, communication has received attention from modern managers. Research indicates that some sectors of activity, more than others, rely on communication as a tool for achieving their goals. The tourism sector, located in the service segment is configured as one of these activities, which the hotel is part of the composite product. With the intention to acknowledge these aspects in this study sought to analyze the characteristics of internal communication in a hotel project in the managerial perspective. To try to answer this purpose we constructed a framework based on authors that discuss organizational communication, internal communication and hotel businesses. For the purpose of research was chosen a unit of study to assess the views of managers regarding the issue. In the unit studied was sought to apprehend these meanings through interviews with a group of managers in the organization and analysis of documents. Data were analyzed through content analysis of Bardin (1977), with the technique of categorical analysis, as it sought to capture aspects that allow the description of the contents of the messages. The results pointed to an organizational reality based heavily on orality, who lives constantly with noise and using communication to regulate behavior. With little or no reflection on managerial communication inferred that subordinates should not absorb the message completely, a phenomenon that can not be responsible for the complete fulfillment thereof. Moreover, it was realized that the organization studied did not plan your communication, since, yet the views as a strategic tool to achieve your goals

Sistemas de gerenciamento de bibliotecas: riscos decorrentes do processo de migração de dados

This work aims to analyze risks related to information technology (IT) in procedures related to data migration. This is done considering ALEPH, Integrated Libray System (ILS) that migrated data to the Library Module present in the software called Sistema Integrado de Gestão de Atividades Acadêmicas (SIGAA) at the Zila Mamede Central Library at the Federal University of Rio Grande do Norte (UFRN) in Natal/Brazil. The methodological procedure used was of a qualitative exploratory research with the realization of case study at the referred library in order to better understand this phenomenon. Data collection was able once there was use of a semi-structured interview that was applied with (11) subjects that are employed at the library as well as in the Technology Superintendence at UFRN. In order to examine data Content analysis as well as thematic review process was performed. After data migration the results of the interview were then linked to both analysis units and their system register with category correspondence. The main risks detected were: data destruction; data loss; data bank communication failure; user response delay; data inconsistency and duplicity. These elements point out implication and generate disorders that affect external and internal system users and lead to stress, work duplicity and hassles. Thus, some measures were taken related to risk management such as adequate planning, central management support, and pilot test simulations. For the advantages it has reduced of: risk, occurrence of problems and possible unforeseen costs, and allows achieving organizational objectives, among other. It is inferred therefore that the risks present in data bank conversion in libraries exist and some are predictable, however, it is seen that librarians do not know or ignore and are not very worried in the identification risks in data bank conversion, their acknowledge would minimize or even extinguish them. Another important aspect to consider is the existence of few empirical research that deal specifically with this subject and thus presenting the new of new approaches in order to promote better understanding of the matter in the corporate environment of the information units

A comunicação interna numa organização pública

The present study compose an analysis on the process of internal communication at a public organization, built on the survey data originary of administrative conduct, observation on the cultural model of the organization and how the interdepartmental and interpersonal relations shows up. The research, exploratory descriptive kind, had theoretical basis on two knowledge areas Administrative Science and Social Communication and was developed at Instituto do Desenvolvimento Econômico e Meio Ambiente IDEMA, in Rio Grande do Norte. During data collection, were conducted spontaneous and semi structured interviews with directors and coordinators, besides the application of directed questionnaire to functionaries in two unites of the institution. Through the analysis and interpretation of the data, we came to the conclusion that the process of internal communication at a public organization fall in with same challenges of private organizations, but with peculiarities that attracts the scientific look specially, in concern of the attitude assumed by the administrators in the conduction of communication functions inside the organization, the profile of social actor and the communication channels used. Although the organizational communication represents more and more a strategic function, as an administration tool, the point that research gets to shows that in public organizations the communication refrains from administrative purpose and with the major objective of giving publicity to the institutional acts and actions