Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Sumário da edição 3, número 6 (2020)

Objective: To describe the role of nurses in pregnant women with cancer. Method: This is a literature review through scientific publications extracted from LILACS, SCIELO and VHL databases, through the following DECS descriptors: Neoplasms; Pregnancy; Nursing education; Nursing Care; Oncology Nursing. The inclusion criteria were materials published between 2015 and 2020, written in Portuguese and  addressing  the  theme  of  the  research. Exclusion criteria were: materials published before 2015, written in another language and leaking the subject. Results: We analyzed 14 were selected because they met the inclusion criteria previously established in the methodology. Conclusion: Nurses should pay special attention to pregnant women, being aware of any change detected in this period because, in many cases, prenatal care is the only contact that a woman of reproductive age has with the health service. It is of fundamental importance that nursing professionals are always up to date on cancer, considering that it still remains one of the great villains involved in death among women. In addition, nurses, inserted in care directed to women, at all levels of care, need to implement strategies that intensify actions for prevention and early detection of cancer, especially during pregnancy.

In Colombia, the business sector is developing at an increasingly rapid pace, in Medellín the creation of companies is in continuous growth, however, it is difficult for them to be maintained over time, because after a few years they are liquidated for different reasons. This phenomenon, according to a study presented by the Antioqueña Magazine of Economy and Development (RAED), is due to deficiencies in the organizational and marketing structure at the time of its creation, which affect sustainability in an increasingly competitive market, on the other hand Institutions such as Confecámaras and the Bavaria Foundation make an analysis of the main causes that make certain companies close, agreeing that the affectation comes among others, from factors related to the environment that are almost always unpredictable, therefore, failure can be For a mixture of causes, the main threat is the financial issue. One of the projects of the Research and Development in Business and Insurance Research Seedbed, SIDINS, of the Center for Business Services and Management is to implement a business office with the objective of generating a space that energizes knowledge, promoting research and development projects as a solution to specific problems related to business management, fostering strategic alternatives to global scenarios, emphasizing the strengthening of the skills, knowledge and aptitudes of entrepreneurs, apprentices and instructors. The profile of the Business Management and Services Center of the SENA Regional Antioquia, is appropriate for this type of intervention, since since its creation it was conceived as a space to help companies to be more competitive, hence the Business Office that is intended It is aligned with the mission of the center and SENA in general, it also becomes a tool that favors project-based learning of the apprentices of Technology in Business Management, Risk Management and Insurance, Specialization in Online Marketing and others technologies that, due to the initial diagnosis made to companies, are necessary. The methodology to build the business office is based on the results of research carried out by public and private entities that show how MSMEs have been disappearing shortly after they were created, on the other hand, there was a tracking of universities and institutions that have business offices to understand its operation and contextualize it to the particular characteristics of the training in the SENA.

This study who aims to examine the influences of institutional forces on the process of convergence in governmental accounting in Brazil. Beside de introduction, the second section outlines the adoption of IPSAS in Brazil. In the third part, we approach, from the institutional theory NIS point of view, specific from the mimetic, normative and coercive pressures, this process of change in Brazilian government accounting; and finally, we made some final considerations on the subject. We discuss some real cases of Brazilian context on IPSAS adoption, based on direct observation, several informal interviews with different agents on Brazilian’s public sector in different levels and various institutions and literature review. Is important point that the examples showed here are not and do not pretend to be exhausted, but only illustrative. Our intention is foment the debate and clarify some institutional pressures who exists in this process. We suggest as next steps could be to examine qualitative factors such as: the quality of the financial statements; impact on wider management practices (are budgets based on accruals, the use of the balance sheet to inform decision making, etc.); and whether external stakeholders (citizens, elected members, societal  groups, etc.) consider that the introduction of IPSAS has improved  accountability.

The new professional code of ethics of accountant is established in the Brazilian Accounting Norm (NBC PG 01), approved by the Federal Accounting Council (CFC), at September 7, 2019, and its updates and deletions are considered significant. We used the methodology classified as quantitative, descriptive, documental, and through data collection, the data showed that between all accountants analyzed during the research, only 76% of the accountants of Corumbá city were aware of the code update. Regarding the belittlement aspect, that there is not in the new code, about 70% were against the update, because it will be detrimental to the accountants. About the divulgation of prices and gratuity 76% are against because of class devaluation, and that would cause unfair competition and even disunion between accountants. Regarding price fixing, the answers were divided by 50% against and 50% in favor.

The study aims to highlight the economic and financial performance of the clubs that participated in the series A, B and C of the Brazilian championships in 2017, being methodologically characterized as descriptive, documentary and investigative in order to gather information from the sample of 38 clubs. To clarify the economic and financial situation, indicators usually used in the literature and descriptive statistics were used to relate and highlight the results concluded in each series analyzed. The results revealed, in short, that the A, B, and C-series clubs have a poor financial and economic outlook, which is clear from the exposure of the indicators. In the comparative test between averages, the results showed that A-series clubs are able to earn higher profitability (ML) than B-series clubs and still have higher total return on investment (RSA) than C-series clubs. B have a higher dependence on third-party resources (PCT), higher than C-series clubs, however, gain greater profitability from their total investments (RSA).

The following article aims to identify the level of application of environmental accounting at business level and establish how it relates to business management, mainly from the concept of stakeholders; Additionally, it describes the main government strategies carried out to optimize the environmental management of companies through the Colombia´s current legislative framework. To carry out this purpose, the methodology of the systematic review is used, this allows to categorize adequately the information obtained under previously established criteria and clearly delimit the relevance of the sources consulted. Among the main findings of the research are: the strong monetarist emphasis of environmental accounting, which leaves aside key environmental variables, such as greenhouse gas emissions or water and energy consumption; the incipient implementation of environmental strategies by companies (still focused on maximizing benefits) and the lack of a broader legislative framework for a topic that is becoming increasingly important. This text seeks to contribute to the debate between economic growth and mitigation of environmental impact from the perspective of the accounting exercise and the organizations management.

The object of study of the research was the taxation on fuel consumption of Uberlândia - MG and the applicability of Law 12,741 / 2012. Thus, the problem that gave rise to the research was to demonstrate the applicability of the Fiscal Transparency law on fuel consumption. The hypothesis of the research was that most of the establishments use as source IBPT (Brazilian Institute of Planning and Taxation) and the same product can present different tax burdens. Therefore, the objective of the research was to analyze the applicability of the Law "With an eye to the tax" and its impacts on fuel consumption. The research method was a documentary survey of data collection of fiscal coupons of Fuel Stations of Uberlândia for the period from January to May 2016. The sample was extracted from the total of 22 fuel establishments. The analysis of the data was based on the theoretical reference of the IBPT and legal texts (specific legislation). The results indicate that most establishments do not apply law 12.741 / 2012 correctly, reporting an incorrect tax burden in relation to the indicated source. It is concluded that the applicability of the law is not efficient and effective, since the information to the consumer is distorted.

This research aimed to understand how management models are being approached in the literature, what is the content and structure of these researches and possible trends to the applied management model. Thereunto, researches were consulted in the Spell and Scielo databases that addressing management models, both decentralized and centralized. Altogether, 152 Spell-based papers and 269 Scielo-based papers were identified, out of a total of 421 papers. Of these 50 studies were used to conduct this research. It was possible to observe a growth in researches that approach management models. Variables as People Management / Management, Organization, Structure, Power and Responsibility and Coordination have been shown as the most present variables. It was also possible to observe a probable growth trend related to decentralized models studies. This research is expected to contribute to a greater visualization of research related to management models as well as future research perspectives, which may be adopted or avoided by future researchers.

The objective of this article was to demonstrate the impact of the tax incentive program on the development of organizations, emphasizing indicators of employability and productivity. Using descriptive and qualitative research methodology, bibliographical data collected from publications such as the Yearbook of the Brazilian Automotive Industry from the years 2010 to 2018 were used, with all the information of the sector, where it is sought to emphasize the indicators chosen for this analysis process. The expected result sought to verify whether there is a positive or negative impact on the indicators analyzed based on incentives, since government investment needs to be measured within the program's expected returns and its publication as a force of law. The auto industry with all its strength, receives frequent incentives, but not all have satisfactory results and reach their goals and objectives. This new program, in a broader search, fuels the entire value chain of the automotive sector, sets mandatory targets for energy efficiency, vehicle safety, investments in research and evelopment, supplier base recovery, technological development, labor relations, energy efficiency, vehicular inspection, logistics and tax system. As a contribution, this article tried to demonstrate if the tax exemptions promoted by the State reach their objectives, promote contributions in the number of jobs and also in the increase of the productive process. As a final conclusion, it was possible to perceive after the analysis of the data that the variations of the indicators of employability and productivity were in agreement with the offered fiscal incentives, even considering the seasonal ones.