Turnaround de empresas com problemas de compliance - o caso Siemens

It is very relevant, for academic or for society purposes as a whole the subject "corruption", a recurring problem that plagues companies and Governments in various parts of the world. Many recent cases draw attention to this topic, but one in particular, the case of corruption of the company Siemens AG, that resulted in the payment of the largest fines in the history on your model, based on the terms of the FCPA since it became law in 1977. This event caters specifically to the objective of this work which is to make an analysis based on agency theory and the codes of good practices of corporate governance on how large companies revising their corporate management systems and practices aiming at the recovery of its institutional image after significant impact on the company, such as the corruption scandal in which Siemens was involved. For this study, we opted for qualitative research as a methodological path contemplating the single case study. In the process of data collection were used data obtained through documentary research about the corruption scandal on public collection available in the internet. Open conversations were made with 3 compliance Department officials of Siemens for the purposes of understanding the case with. At the end of this work, it was observed in the Siemens turnaround process a correlation between what was proposed by the Agency Theory about internal control Systems based on what was accomplished by the company when promoted an extensive restructuring of the Department of compliance and corporate governance system, the improvement of internal controls, as well as the creation of detection tools , control, analysis and prevention of fraud, which were used to minimize the effects generated by the conflict of interest covered by the theory of Agency. KEY WORDS: Corporate Governance; Compliance; Corruption; Turnaround, Agency Theory

O que tenho a ver com isso? aula-vivência sobre violência contra crianças e adolescentes

A violência constitui hoje a principal causa de morte em crianças de 5 a 19 anos, o que tem imposto aos profissionais de saúde um olhar mais atento a estas questões, bem como uma formação que busque compreender este fenômeno sobre os vários prismas que a circunscreve. O objetivo deste artigo é relatar a experiência vivenciada com alunos do curso de Graduação em Enfermagem da Universidade Federal do Rio Grande do Norte numa aula-vivência sobre esta temática. A aula foi baseada numa prática pedagógica de ação reflexiva. Desenvolveu-se a partir da integração dos conteúdos teóricos e práticos, articulando-os com temas sociais, políticos e econômicos. A aula foi dividida em três momentos: um momento de sensibilização; um segundo momento onde foi apresentado e discutido o arcabouço teórico, científico e legal que envolve o tema; e um terceiro, que visou estimular uma reflexão sobre a realidade vivenciada nos serviços de saúde por profissionais que atuam diante de situações de violência. Nos três momentos da aula pudemos proporcionar ao aluno a inquietação e a reflexão necessárias para pensarmos sobre a violência em toda a sua complexidade, pluricausalidade e com toda a carga de preconceito em que esta se encontra envolvida

Motivação no trabalho voluntário: expectativas e motivos na Pastoral da Criança

The present study has proposed a structural model to identify the reasons why individuals become voluntary, keep and exit this type of work. The empirical space was the Pastoral da Criança - social action agency of the National Conference of Bishops of Brazil (CNBB) - community-based institution that has its work based on solidarity and the sharing of knowledge. The theoretical framework has the context in which are volunteering studies in Brazilian and world level. Then discuss the various concepts of volunteering and presented the theoretical models of volunteer motivation. Studies of Mostyn (1983) and studies conducted by the BEPEGE-Base for Studies and Research in Management Policies and Strategies - in their line of research GERQUAL - Human Resource Management and Organizational Quality - of the Federal University of Rio Grande do Norte as Carvalho e Souza(2006), Souza, Medeiros e Fernandes (2006), Souza et al (2009, 2010), Cavalcante et al (2011a, 2011b, 2011c, 2011d) were the main theoretical references for the construction of the model that was tested. Data collection was done through a survey with 71 indicators, in 2 visits to cities from the Diocese of Pesqueira, Pernambuco. The first data collection occurred in the period between May 30 and June 3, 2011, in Buique/PE and the second collection happened in Pesqueira/PE, in St. Joseph Seminary, in the period between July 6-8, 2011. 720 questionnaires were collected. The sample was divided into two parts. Exploratory Factor Analysis was applied in first part and Confirmatory Factor Analysis - structural equation modeling - in the second half. The examination of the results achieved by the expectations, reasons for entry, reasons for staying and exit reasons showed that all hypotheses were accepted. So the motivation of voluntary Pastoral da Criança can be explained by a set of interactions between these five constructs: Altruistic, Affectionate, Amiable, Adjusted and Astute

Relações interorganizacionais e confiança no setor da carcinicultura: um estudo de caso na camanor produtos marinhos

This study investigated how the types of confidence based on competence and good will act in the formation and maintenance of cooperation relationships between the Camanor and its partners (Aquatec, Purina, Caçuá, Uvifrios and Malta / Cleyton). It used organizational approaches on networks based primarily on studies of Powell (1987, 1990), Das and Teng (2000, 2001), Child (2001) and Contractor and Lorange (2004) which have described the advantages that cooperative relationships can provide, as well as their limits as alternative governance structures. Confidence has been considered an important factor affecting the actions and development of organizations involved in networks or in strategic alliances (ZAHEER; HARRIS, 2006) and is the most appropriate control mechanism in these situations (SYDOW, 1998). Confidence is seen from two different approaches: the economic and the sociological (ZAHEER; HARRIS, 2006). To facilitate the understanding of confidence some typologies have been created, as proposed by Barney and Hansen (1994), Lane (1998), Das and Teng (2000), Child (2001) and Wever, Martens and Vandenbempt (2005). This study made use of the case study as proposition of Yin (2005). Semi-structured interviews were held with pre-determined routes, in a single stage performed in early 2008. The research subjects were owners and / or responsible for Camanor and its business partners (Aquatec, Purina, Caçuá, Uvifrios and Malta / Cleyton). Also secondary data were collected in several sites related to the industry and enterprises studied, in addition to data collected by previous studies conducted by CARCINEREDES (2006). The primary data were analyzed using the analysing technique of the content proposed by Bardin (1994). Regarding the secondary data, they were qualitatively analyzed according to documentary analysis technique (BARDIN, 1994). Thus, through the data collected, could be concluded that although there is confidence based on good faith in relationships(UZZI, 1998; OF; TENG, 2001), their presence does not determine the formation and / or maintenance of a partnership, serves only in order to facilitate the relationship, making them more flexible. The confidence based on competence (DAS; TENG, 2001) influenced the formation and maintenance of relations studied. Because whether or not to form a relationship with another organization it is used the perception of the partner acts, namely the reputation (image) as decision basis. And it is through the verification of the performance of the partner activities that will determine the continuation of the partnership

A importância das redes de relacionamento para se formar uma parceria : um estudo de caso na ALESAT

This paper consists in a study case at the Alesat company, which aims at analyzing how the networks from the former companies Ale and Sat influence the formation of partnerships. The study was based on literature by Burt (1992), Granovetter (1973), Uzzi (1997), Contractor and Lorange (1988), Gulati (1998), Child and Faulkner (1998), and others, to verify how important the social relations were between the companies to the formation of a strategic alliance. The research method we adopted analyzed the first partnership between Ale and Sat and the last one that ended up with the merger of the companies resulting in a new company, Alesat. Semi-structured interviews were conducted in 2008 with the council board of the company. Secondary data were also collected from specific web sites from the area, such as ANP, Sindicom and Fecombustíveis, as well as from important newspapers in the market. The primary data were analyzed through the content analysis technique from Triviños (1987). The secondary data were analyzed through the documental analysis technique from Richardson (1985). This way, through the data collected, it can be concluded that the social ties between the companies were important in the partnership, and among the reasons that made the companies get together, the key one was the fact that the union would make possible to the companies act in regions in which they didn t have too much market share, making them a bigger player nationally wise

Determinantes da Estrutura de Capital de Companhias Abertas Brasileiras Não-Financeiras: Um Estudo Empírico com Dados em Painel

When a company desires to invest in a project, it must obtain resources needed to make the investment. The alternatives are using firm s internal resources or obtain external resources through contracts of debt and issuance of shares. Decisions involving the composition of internal resources, debt and shares in the total resources used to finance the activities of a company related to the choice of its capital structure. Although there are studies in the area of finance on the debt determinants of firms, the issue of capital structure is still controversial. This work sought to identify the predominant factors that determine the capital structure of Brazilian share capital, non-financial firms. This work was used a quantitative approach, with application of the statistical technique of multiple linear regression on data in panel. Estimates were made by the method of ordinary least squares with model of fixed effects. About 116 companies were selected to participate in this research. The period considered is from 2003 to 2007. The variables and hypotheses tested in this study were built based on theories of capital structure and in empirical researches. Results indicate that the variables, such as risk, size, and composition of assets and firms growth influence their indebtedness. The profitability variable was not relevant to the composition of indebtedness of the companies analyzed. However, analyzing only the long-term debt, comes to the conclusion that the relevant variables are the size of firms and, especially, the composition of its assets (tangibility).This sense, the smaller the size of the undertaking or the greater the representation of fixed assets in total assets, the greater its propensity to long-term debt. Furthermore, this research could not identify a predominant theory to explain the capital structure of Brazilian

Metodologias de serviços públicos de ater: estudo em instituições do Rio Grande do Norte

Due to the appreciation of family farming by the Brazilian Federal Government, the Technical Assistance and Rural Extension was induced to restructure and act in a more participative way, culminating in the National Policy of Technical Assistance and Rural Extension (PNATER), changing the profile of technology transfer and knowledge (diffusionism) for an action that uses participatory methodologies focused on exchange of knowledge between farmers and technicians. The process of discussion of the trends of ATER brought the New ATER , with the recognition of agroecology as the main guidance. This research aimed to analyze methods of public ATER developed by institutions of Rio Grande do Norte, under the guidance of New ATER. The research is qualitative. Secondary data were collected through documental research and literature. Primary data were collected through a set of interviews applied to representatives of public institutions ATER, namely EMATER-RN, Diaconia and AACC and representatives of organizations that receive public ATER. The research showed the difficulties of EMATER-RN in implementing of New ATER due to lack of infrastructure and low adherence of the new form of technical assistance and rural extension. It was shown also that the AACC and Diaconia act with ATER through projects with implementation deadlines set, often interrupting ATER while communities are still in need of assistance

A ideologia da encenação: uma análise dos aspectos cênico/ideológicos da encenação produzida pela indústria cultural

The research that led to this dissertation adopted a set of scenic/ideological aspects inherent to the productions of the Culture Industry as its object of research. The intellectual output of Theodor W. Adorno and Max Horkheimer underscored the approaches on this subject, since it provides the same set of scenic/ideological features to be explored because, according to the authors, scenes produced by the culture industry are linked to the dominant ideology, since they act in favor of maintaining the status quo. The first objective was the definition this set of features inherent to the scene produced by the culture industry, through the exploration of literature produced by Adorno and Horkheimer, so it was possible to define a set composed of nine elements: Construction of characters as characteristic types; Stereotypes; Naturalization of Stereotyped language; Simplistic playwriting; Reuse dramatic formula; Love and sexuality as themes of plots; Utilization of tragic element; Objetive representation; Approximation of fiction and reality. The second goal was the analysis of scene produced by the culture industry nowadays, so that it was possible to verify if any scenic/ideological aspects indicated by Adorno and Horkheimer in the mid-twentieth century were present among the productions from this beginning of the twenty-first century. Through the analysis of three soap operas produced in Brazil in 2012, it was found that the nine scenic/ideological aspects as indicated by Adorno and Horkheimer appeared in the observed productions. Additionally, a new scenic/ideological feature, not indicated by Adorno and Horkheimer is present: the merchandising

Identificação de genes em Chromobacterium violaceum relacionados à resposta ao estresse

The sequencing of the genome of Chromobacterium violaceum identified one single circular chromosome of 4.8 Mb, in which approximately 40% of the founded ORFs are classified as hypothetical conserved or hypothetical. Some genic regions of biotechnological and biological interest had been characterized, e. g., environmental detoxification and DNA repair genes, respectively. Given this fact, the aim of this work was to identify genes of C. violaceum related to stress response, as the ones involved with mechanisms of DNA repair and/or genomic integrity maintenance. For this, a genomic library of C. violaceum was built in Escherichia coli strain DH10B (RecA-), in which clones were tested to UVC resistance, resulting in five candidates clones. In the PLH6A clone were identified four ORFs (CV_3721 to 3724). Two ORFs, CV_3722 and CV_3724, were subcloned and a synergic complementation activity was observed. The occurrence of an operon was confirmed using cDNA from C. violaceum in a RT-PCR assay. Further, it was observed the induction of the operon after the treatment with UVC. Thus, this operon was related to the stress response in C. violaceum. The mutagenesis assay with rifampicin after the treatment with UVC light showed high frequency of mutagenicity for the ORF CV_3722 (Pol III δ subunit). In this way, we propose that the C. violaceum δ subunit can act in DH10B in the translesion synthesis using Pol IV in a RecA independent-manner pathway. In growth curve assays other four clones (PLE1G, PLE7B, PLE10B and PLE12H) were able to complement the function at the dose 5 J/m2 and in mutagenicity assays PLE7B, PLE10B and PLE12H showed frequencies of mutation with significant differences upon the control (DH10B), demonstrating that in some way they are involved with the stress response in C. violaceum. These clones appear to be interrelated, probably regulated by a messenger molecule (eg., nucleotide c-di-GMP) and/or global regulatory molecule (eg., σS subunit of RNA polymerase).The results obtained contribute for a better genetic knowledge of this specie and its response mechanisms to environmental stress.

Efeito da adição de microfibras de lã de vidro na tenacidade à ruptura de pastas de cimento para poços de petróleo

Although there are a wide variety of additives that act in fresh state, to adjust the properties of cement, there is also a search by additions that improve the tenacity of the cement in the hardened state. This, in turn, can often be increased by inserting fibers, which act on the deflection of microcracks. This study aimed to use a microfiber glass wool (silica-based) as an additive reinforcing the cement matrix, improving the rupture tenacity, in order to prevent the propagation of microcracks in the cement sheath commonly found in oil wells submitted to high temperatures. The fibers were added at different concentrations, 2 to 5% (BWOC) and varied average sizes, grinding for 90 s, 180 s, 300 s, 600 s. The cement slurries were made with a density of 1,90 g/ cm3 (15,6 lb/gal), using Portland cement CPP- Special Class as the hydraulic binder and 40% silica flour. The characterization of the fiber was made by scanning electron microscopy (SEM), particle size by sieving, X-ray fluorescence (XRF), X-ray diffraction (XRD) and thermogravimetry (TG / DTG). Were performed technological tests set by the API (American Petroleum Institute) by rheology, stability, free water, compressive strength, as well as testing rupture energy, elastic modulus and permeability. The characterization results showed good thermal stability of the microfiber glass wool for application in oil wells submitted to steam injection and, also, that from the particle size data, it was possible to suggest that microfibers milled up to 300 s, are ideal to act as reinforcement to the cement slurries. The rheological parameters, there was committal of plastic viscosity when larger lengths were inserted of microfiber (F90). The values obtained by free water and stability were presented according to API. The mechanical properties, the incorporation of microfiber to the cement slurries gave better rupture tenacity, as compared to reference cement slurries. The values of compressive strength, elastic modulus and permeability have been maintained with respect to the reference cement slurries. Thus, cement slurries reinforced with microfiber glass wool can ensure good application for cementing oil wells submitted to steam injection, which requires control of microcracks, due to the thermal gradients

Enraizamento de estacas de Camellia sinensis L. em função da época de coleta de ramos, genótipos e ácido indolbutírico

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Burrows with Chimneys of the Fiddler Crab Uca thayeri: Construction, Occurrence, and Function

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Checklist das Cryptophyceae do estado de São Paulo, Brasil

Usando como base de informações a monografia sobre o grupo publicada pelo projeto Flora Ficológica do Estado de São Paulo (Programa BIOTA), o acervo depositado no Herbário Científico do Estado de São Paulo Maria Eneyda P. Kauffmann Fidalgo (SP), a Lista de Espécies da Flora do Brasil e artigos científicos, dissertações e teses (com descrições e ilustrações) temos: nove gêneros e 39 espécies de criptoficeas, sendo 16 espécies exclusivas para o Estado de São Paulo, todas registradas em ambientes de água doce. A carência de especialistas no Estado de São Paulo e no Brasil, além de problemas de estratégia amostral, necessidade de uso da microscopia eletrônica e ausência de estudos de biologia molecular, são fatores que devem ter subestimado o conhecimento taxonômico de Cryptophyceae no Estado.

Religião e cultura local: estudo de dois grupos espíritas potiguares

The subject of this research is the spiritual religious field, connected with the local cultural perspectives. Its basis is the analysis of two spiritual groups settled in Natal/RN: The Spiritual Group Evangelho no Lar and the Spiritual Center Garimpeiros da Luz . These two groups represent a point of convergence of several sectors of this religion, either through its insertion in the local sphere or in contact to nationally influent leaders, like the mediums Francisco Cândido Xavier and Divaldo Pereira Franco. Then, it aims to reach the potiguar singularities in their spiritualism approaches, looking for an analyses to possible connections between local values and themes from the spiritualism largely developed in Brazil. So, its objective is to act in the scope of influence, references, representations and adaptive practices in a local context, and they signalize special practices . The approaches until now developed refer only to the living of a Brazilian spiritualism, perfectly developed in contact with the catholic substrate, but there s still a gap about the local observation, with its peculiarities, which its research aims to disclosure. The option for a qualitative approach, in perfect relationship with the nature of the questions which were made was considered as an appropriate way to guide the study. To reach this, it will be made an ethnography of the studied groups, not only in the use of open interviews with its members but also in the contact and observation of its religious behavior, for example: meeting for studies of the doctrine, mediunic meetings, public lectures, helping the public in general. As results of this research we can point to the delimitation of local cultural references, which are undeniable, in relation to the identification of RN personalities who are considered coordinators or active spirits in the work performed by the groups. Thus, Auta de Souza, poetess and woman of great religiosity, Augusto Severo de Albuquerque Maranhão, martyr of the aeronautics, Father João Maria, object of popular devotion and Abdias Antônio de Oliveira, ex president of the Spiritual Federation of RN, present themselves as spiritual beings who lead the adaptability to the local context. In such a context, we have to point out the work of mediums, who, having a specific charisma, interacted with the groups in the establishment of these cultural bridges already made in their own contexts (national level), through the work equally possible to be locally reproduced. This and other facts, point out to perspectives of cultural circularity , including referring to a greater linking to sub layers in a true zone that converges and has circulation between an erudite spiritualism with another one, turned to the incorporation of local and popular elements

A política pública de segurança em Mossoró-RN: uma avaliação de processo da implantação da guarda civil (2009-2013)

The subject of public safety is part of the academic and popular discussions, due to several factors that act in society culminating in an increasing criminality. The importance of the evaluation of public policies in this context consists in a possible control tool, monitoring and necessary adjustments to the government to make the necessary changes. Given this reality, it is thought the research problem: how Mossoró (RN) city has implemented his public security policy? In general guideline of the research, we work with the following hypothesis: the own formulation of the National Policy of Public Safety there are elements that hinder the implementation of a public policy of municipal security in Mossoró. The objective of this research is to evaluate the existing security public policy in the city of Mossoró, by the elements that facilitate and/or hamper its implementation, through the actions of municipal government in the activities of the Mossoro Civil Guard (GCM). For this, a review of the implementation process was conducted, specifically its subprocesses of selection, training, and logistical or operational. Was used bibliographical research, documental primary and secondary, and field research, with conducting of interviews. It was found that with a staff of 197 guards, and with five years of creation, the actions developed by this institution refer to an early implementation of the municipal security policy. The guard has the basic pattern selection, part of function relocation and part of public tender. The formation occurs in an introductory way, however, not complete and specific, for the function performance. Its operability is limited by the number of existing effective and by the physical structure that has not matching the demand yet, which touches on the municipal budgetary reality of direct resource intended to safety. It was found the absence of a municipal plan of public security with principles, guidelines and goals that could direct the actions of the guard. It is concluded that despite of the implementation of the GCM Mossoró have not achieved, within the parameters of efficiency, efficacy and effectiveness have played their actions, projects and programs, it could trigger a process of opening for construction of a municipal security policy. As well as break with the paradigm of municipal actions just meant for surveillance of public property, interaction affirmative for the prevention of violence and crime