A aplicação do Gerenciamento de Riscos nas PMEs na cidade de São Bernardo do Campo

Este estudo analisa a utilização do gerenciamento de riscos em algumas Empresas de Pequeno e Médio Porte (PMEs) na cidade de São Bernardo do Campo. A análise do risco empresarial possui uma crescente importância e ela pode contribuir fortemente para a continuidade dos negócios. A capacidade para gerenciar os riscos do negócio em relação ás inevitáveis incertezas e com uma valorização futura dos resultados é um fator substancial de vantagem competitiva. Este processo de geração de valor providencia a disciplina e ferramentas de administração dos riscos empresariais permitindo a criação de valor para sua organização. As Metodologias de Análise de Risco, em sua maioria, são aplicadas para grandes corporações. Uma das motivações desse trabalho é verificar o grau de utilidade dessas metodologias para as empresas PMEs escolhidas para a pesquisa em São Bernardo do Campo. O estudo é desenvolvido por meio de pesquisas bibliográficas e pesquisa exploratória nas empresas escolhidas. Após as pesquisas, foi feita uma análise qualitativa utilizando o método de estudo de casos. Finalmente, conclui-se que as empresas pesquisadas de São Bernardo do Campo, podem obter vantagens significativas ao implantar metodologias de gerenciamento de risco. Todas as empresas pesquisadas possuem mais de dez anos e consideram importante controlar a continuidade de seus negócios.

Divulgação de Informação Sobre Riscos Financeiros: Evidência Empírica No Setor Bancário Português

As instituições bancárias estão sujeitas a diversos tipos de riscos, incluindo os riscos financeiros, que podem resultar na probabilidade de ocorrência de impactos negativos, materializados por riscos de crédito, de mercado e de liquidez. A presente dissertação tem por objetivo analisar, por um lado, o nível de divulgação sobre os riscos financeiros, praticado pelas cinco maiores instituições bancárias a operar no sistema financeiro português, assim como avaliar a sua extensão nos períodos durante e após a crise financeira, e, por outro lado, aferir sobre os fatores determinantes dessa mesma divulgação. Neste âmbito foi efetuada uma análise de conteúdo aos Relatórios e Contas daquelas cinco instituições bancárias, relativamente ao período compreendido entre 2006 e 2012, tendo sido construído um índice de divulgação com base nas recomendações do Comité de Supervisão Bancária de Basileia e nas exigências contidas nas Normas Internacionais de Relato Financeiro. Os resultados demostram que o nível de divulgação sobre os riscos financeiros é elevado sendo a divulgação sobre o risco de liquidez, em geral, a mais desenvolvida. Os resultados obtidos revelam também a influência do período após a crise financeira no aumento da média do nível de divulgação. Concluiu-se ainda que as variáveis rendibilidade, qualidade do crédito, liquidez, eficiência operativa e produtividade se apresentam estatisticamente significativas na explicação do grau de divulgação.

As Práticas de Auditoria Interna nas Instituições Públicas de Ensino Superior

A auditoria interna (AI) tem vindo a afirmar-se e a assumir um papel, cada vez mais, relevante no seio das organizações, permitindo também avaliar, corretamente, a aplicação dos recursos públicos. Devido ao aumento da complexidade dos processos e para salvaguardar os interesses das instituições há necessidade de identificar, gerir e controlar os riscos que ameaçam os seus interesses e objetivos, sendo esse o principal objetivo da AI. Ainda assim, é questionada, muitas vezes, a real necessidade da AI nas instituições, enquanto atividade que agrega valor à entidade. Deste modo, tal como em outros organismos da Administração Pública (AP), nas Instituições Públicas de Ensino Superior (IPES), o papel dos órgãos de gestão é agora de assunção de maior responsabilidade, devendo gerir-se os recursos públicos de forma eficiente e eficaz, encontrando na atividade de AI um instrumento de apoio à concretização dos seus objetivos. Face ao exposto e considerando a escassa literatura nacional sobre o tema, esta dissertação tem como objetivo analisar as práticas de AI nas IPES e o seu contributo para a gestão da entidade, bem como verificar se a entidade dá a devida importância à prática da AI e ao sistema de controlo interno (SCI). Os instrumentos de trabalho utilizados para desenvolver esta dissertação foram, para além da consulta bibliográfica, um questionário, submetido on-line, às IPES de Portugal. Foi obtida uma taxa de resposta de 43%. Com este estudo concluímos que a maioria das IPES não tem departamento de AI, nem sabe quando o poderá ter. Constatamos igualmente que apesar de atribuírem uma grande importância à AI, as instituições ainda não estão suficientemente sensibilizadas. A existência da função de AI não está relacionada com o tipo de instituição nem com o fato de ter um manual de procedimentos, no entanto para os politécnicos a existência de um departamento de AI e um manual de procedimentos está relacionado com a dimensão da instituição. Com esta dissertação verificámos que ainda existe um longo percurso a percorrer para que as IPES e os seus órgãos de gestão estejam sensibilizados para a importância da AI, e pretendemos atribuir a merecida importância a AI para o alcance da eficiência, eficácia e economia das IPES e demonstrar que os institutos politécnicos estão mais avançados no âmbito das práticas de AI e revelam melhores procedimentos que as universidades.

A (não) assunção da responsabilidade enunciativa em livros didáticos de língua portuguesa dos 4º e 5º anos

Portuguese textbook has been the focus of many investigations, nevertheless, the theme still has much to be discussed, reflected and broadened. This conviction mobilized us to perform this research, seeking to answer three questions: (1) how does the author of the textbook induce the student to give his opinion in comprehension questions of text in Portuguese textbook of 4th and 5thgrade? Which enunciative links are used by the author of the textbook in comprehension questions of text concerning to the assumption of enunciative responsability? And (3) Which enunciative links are used by the author of the textbook in comprehension questions of text concerning to the non assumption of enunciative responsability? In this direction, we define as objective to id entify, describe, analyze and interpret how the (non) assumption of enunciative responsibility materializes itself in Portuguese textbooks. The theme is echoed in the guidelines of the Parâmetros Curriculares Nacionais PCN (1998; 2001), who assume that all education committed to citizenship need to create conditions in order the student can develop his discursive competence" (BRAZIL, 1998, p. 23). This assertion of PCN (1998; 2001) is closely related to our research object, and therefore, it has corroborated to the accomplishment of this study. So, we analyze the comprehension questions of the texts that are elaborated by the authors of Portuguese textbooks of the 4th and 5th grade, used at public schools in the city of Natal-RN in 2010. As a theoretical basis, we have considered the postulates of Textual Analysis of Discourses ATD and Enunciative Linguistics. Our research was mainly based on the studies of Adam (2011), Nølke (1994; 2001; 2006; 2009; 2013), Nølke, Fløttum e Norén (2004) Rabatel (2004; 2005; 2008; 2009), Guentchéva (1994; 1996). Our data analysis revealed that the authors of Portuguese textbooks explore the reading comprehension, inducing students to answer questions that may be categorized like: (1) induction to the assumption of enunciative responsibility, (2) induction for non assumption the enunciative responsibility, (3) orientation for the study of vocabulary and grammar and (4) orientation of extra themes. The results from the comparison of the books of 4th and 5th grade of the two analyzed collections, we observed through the links of (non) responsability Nølke (1994; 2001; 2006; 2009; 2013), Nølke, Fløttum e Norén (2004), which in 79% of the questions, the authors induce the decoding of a content objectively inscribed in the text. In this sense, the notion of understanding a text is compromised, since it is limited to copying contents or transcription exercises, failing to consider the interactive use of language, or rather, failing to expand the student's knowledge in the (re)construction of the text of the meanings. This shows that there is a lack in the deal with the text that includes the textual discursive resources in the reading activities in Portuguese textbooks. We recall, in this direction, the works of Marcuschi (2005), Antunes (2003, 2005), and Bunzen Rojo (2008), among others authors who contributed greatly to orient the choice of Portuguese textbooks. Finally, we believe that the study about the enunciative responsibility phenomenon in Portuguese texto oks offers, above all, instruments in order to the interlocutors identify the elements present in the enunciation and the effects that these elements bring to the (re) construction of the meanings in texts that they read and write in the classroom.

Riscos à saúde dos trabalhadores em unidade de alimentação e nutrição de um Hospital Universitário

The Food and Nutrition Units (FNU) are designed to produce food for healthy and/or sick communities and need to be done in a way to ensure the quality of foodstuffs that were produced. In these units, in the working environment, in general, there is excessive noise, heat and physical condition with many adaptations, presence of obstacles, inadequate flows, as well as the ways of the working organization may represent risks for workers health and lead to errors during production and/or distribution of food. The main goal of this study was to analyse the working processes in the Food Production Unit of the university’s hospital and identify the workers' health risk factors, using for this the knowledge of ergonomics, specifically the method of Ergonomic Work Analysis (EWA). After this analysis it was possible to develop proposals that will bring improvements to the working conditions, minimizing health risk factors during the process of meals production. It’s crucial to reassert this method considers the work activity performed in real time and highlights the importance of listening and the engagement of the workers in the changing process. It is a descriptive research with a qualitative approach. In the field research were collected demographics data, employment characteristics of the individuals (age, education, stocking sector, the total length of service and length of service in the industry) and data related to their usual work (task analysis, activity analysis and Analysis of the working environment) in the FNU. The instruments that were used in this study were document analysis, global and systematic observations and semi structured interviews in order to identify the main complaints related to those activities developed by them. The study was based on data for the analysis of Bardin, 2011, so the documents have been selected and including those that treat issues related to risks to workers' health were selected. The result of semi-structured interviews, global and systematic observations took place a confrontation of this material to the theoretical framework, held the inference and the interpretation of results the light of the knowledge of ergonomics and legislation. Issues related to the risks and the perception of workers has crafted a table showing the frequency of responses to the physical, chemical and biological and even the risk of accidents and was made a descriptive analysis. The results of this analysis indicated that the unit in question presents several problems ambience of jobs, both in terms of physical structure, but also in the organization of work. Non-conformities that leads to a favourable environment to the development of disease and injury hazards and compromising the quality of food produced. It is necessary to comply with legislation and that short, medium and long-term measures are taken to ensure the physical integrity of workers and improve the working environment.

Proposta de modelo de gestão de riscos para uma IFES visando a realização de auditoria baseada em riscos

Organizations are susceptible to the occurrence of many events that may affect the achievement of their objectives. As a result, Brazilian Public Administration supervisory bodies have required institutions to adopt risk management policies. Given the large number of recommendations issued by Federal Audit Court (TCU) to various Federal Institutions of Higher Education (IFES) in this area, it is proposed a risk management model for Universidade Federal do Rio Grande do Norte (UFRN). This is an applied, exploratory and qualitative study. Regarding to technical procedures, it is characterized as documentary analysis, bibliographical research, case study and action research. The bibliographical research was used to support the elaboration of the Risk Management Guide for Federal Institutions of Higher Education (GERIFES). The documentary analysis, in turn, was used with the aim of knowing the organizational structure and the university´s macroprocesses. The author works in the university internal auditing department and shares the same problem. This characterizes the work as an action research. The case study supported both the elaboration of the guide and the simulation of the specific functionality for the university information system, demonstrated through the User Manual Module "Risk Management" proposed for the Integrated System of Property, Administration and Contracts (SIPAC). This manual has been prepared in order to facilitate the use of this tool if it will be incorporated into the university information system. As research results, a risk management model for UFRN was elaborated and a simulation of an informational tool, which is able to manage risks related to events that may affect the achievement of institutional objectives, was provided to the university administration.

A busca por uma política nacional dos biocombustíveis como tutela do direito fundamental ao meio ambiente : acautelamento e avaliação de riscos

The work is to demonstrate the scope of modern-day major regulatory provisions and the policies implemented to adoption of biofuels in the national energy matrix. The adoption of biofuels as an alternative to fossil fuels, is based on the realization of the fundamental right to an ecologically balanced environment mitigating hazards and environmental hazards arising from a postmodern society. However, the change in the Brazilian energy matrix observe the precepts of certain environmental principles to essentially environmental preservation The proposed Environmental rule of law is founded on the realization of the right (duty) key to an ecologically balanced environment for sustainable development. Thus, it is up to the State, in addition to considering the dangers and risks fruits of government decisions, present the possible instruments to mitigate the irreversible environmental damage to the environment. The management of environmental risks present in the ideals of an Environmental rule of law, plays an important role in the preservation and economic development, using, therefore, of acautelatórios legal instruments, such as environmental licensing and the ecological-economic zoning, measures adopted in the light of the principles of precaution and preservation. The adoption of research in the environmental field, improvement and development of environmental technology, building a system to observe ecological changes, imposition of environmental policy objectives to be achieved in the medium and long term and systematization of organizations plan a protection policy environmental, are essential measures to control possible environmental risks and damage guided by the aforementioned environmental principles. Thus, it will be used the inductive method of approach, starting from the analysis of the new perspective of Environmental rule of law and the implementation of biofuels in the context of a post-modern society, marked by uncertainty and the risk of damage, from the study of the principles of caution, maintaining and cautionary measures in mitigating the hazards and potential risks.

Riscos de Pobreza na População de Idade Avançada na Vila de Cucujães

Riscos de Pobreza na População de Idade Avançada na Vila de Cucujães

Aspectos do gerenciamento de riscos de tecnologia da informação nas empresas: um estudo de caso múltiplos

The information technology - IT- benefits have been more perceived during the last decades. Both IT and business managers are dealing with subjects like governance, IT-Business alignment, information security and others on their top priorities. Talking about governance, specifically, managers are facing it with a technical approach, that gives emphasis on protection against invasions, antivirus systems, access controls and others technical issues. The IT risk management, commonly, is faced under this approach, that means, has its importance reduced and delegated to IT Departments. On the last two decades, a new IT risk management perspective raised, bringing an holistic view of IT risk to the organization. According to this new perspective, the strategies formulation process should take into account the IT risks. With the growing of IT dependence on most of organizations, the necessity of a better comprehension about the subject becomes more clear. This work shows a study in three public organizations of the Pernambuco State that investigates how those organizations manage their IT risks. Structured interviews were made with IT managers, and later, analyzed and compared with conceptual categories found in the literature. The results shows that the IT risks culture and IT governance are weakly understood and implemented on those organizations, where there are not such an IT risk methodology formally defined, neither executed. In addition, most of practices suggested in the literature were found, even without an alignment with an IT risks management process

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