Os tribunais de contas (TCs) receberam da Constituição Federal de 1988 (CF/88) um aparato legal e instrumental que lhes possibilitou as condições necessárias para o exercício e a promoção da accountability, principalmente no caso da competência para realizarem auditorias operacionais (AOps). Todavia, quando são realizadas, essas auditorias produzem resultados satisfatórios? E, mais que isso, são esses resultados relevantes para a sociedade? Ou seja, ao realizarem suas AOps, os TCs estão efetivamente cumprindo o seu propósito e dando conta de sua responsabilidade institucional e social? Para responder a tais questões e buscar dar uma contribuição para o avanço do debate sobre esse tema, estabeleceu-se, como objetivo deste ensaio, propor um modelo para análise das AOps. O modelo se assenta em duas dimensões: uma operacional, que se vincula à qualidade da auditoria propriamente dita; e outra social, que se vincula à utilidade de seus resultados para a sociedade. É um trabalho descritivo-avaliativo, com abordagem qualitativa, realizado por intermédio de pesquisa bibliográfica e levantamento documental. O modelo proposto permite analisar se os TCs estão dando cumprimento a seu propósito institucional e à sua responsabilidade junto à sociedade.
Succession and professionalization in a family business is a complicated process, several issues beyond business issues come into play, and if the process is not completed and conducted efficiently, one or more families may face serious problems. Condor SA, a company based in São Bento do Sul, SC, underwent a process of professionalization of all its management in the 90's, this change in the structure of the organization was successful, after this change the company has been growing year after year. After conducting interviews with 4 managers who were present in the organization that had the transition and succession, it was verified that this process had the participation of a leader, who was able to see the need to professionalize the company, this leader was also responsible for to lead the entire process of professionalization, mainly managing conflicts between the families that were members of the company, which today are only part of the company board.
This study examines of operations and supply chain management of healthcare in light of the factors of management information systems to improve the quality of care in cases of urgency. The methodology used is based on a qualitative and exploratory procedure and interview techniques through case study of fire occurred and what became known as "Tragedy in Santa Maria / RS." The paper proposes a model for the management of operations and supply chain in urgent situations. The model is exemplified in the case of chemical pneumonia (contamination with cyanide gas), and burns.
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