A CULTURA DA ORGANIZAÇÃO E A RESPONSABILIDADE SOCIAL EMPRESARIAL

A cultura organizacional (CO) como preditor de ações estratégicas é um tema emergente na análise organizacional. Entre as ações estratégicas, a decisão de implementar ações de Responsabilidade Social Empresarial (RSE) tem se mostrado um importante objeto de estudos. O objetivo desta pesquisa é descrever a influência de diferentes tipos de cultura organizacional na adoção de práticas de RSE. Com base no Competing Value Model (KIMBERLY; QUINN, 1984), este estudo discute a influência destes traços culturais específicos na adoção de práticas de RSE. Foi realizada uma survey, de corte transversal, com 187 empregados de diferentes organizações localizadas no norte do Rio Grande do Sul. Entre as conclusões, o estudo mostrou que entre os tipos culturais, o da cultura hierárquica é o que mais favorece a adoção de práticas de RSE. As características desse modelo são discutidas no artigo, indicando sua relação com o desenvolvimento destas organizações e sua relação com o contexto em que estão inseridas.

العلاقة بين التحفظ والتحوط المحاسبي دراسة تطبيقية في عينة من المصارف العراقية

The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the(unconditional) accounting conservatism was identified. As an independent variable andaccounting hedging as a dependent variable, the (unconditional) accountingconservatism was measured through the market value model to the book, while the accounting hedging was measured as a dummy dust, and the results indicated a statistically significant correlation between accounting conservatism and accounting hedging. orientation of the study sample towards proactive accounting conservatism according to its unconditional scale leads to a reduction in the adoption of accounting hedging tools in managing the risks of financial instruments. The reason for this may be due to the presence of a high level of accounting conservatism that makes the bank safe sort of a lot of dangers. Which contributes to reducing reliance on accounting hedging tools.However, this relationship turns out to be negative, that is, the increasing

Guiding Attention via a Cognitive Aid During a Simulated In-Hospital Cardiac Arrest Scenario: A Salience Effort Expectancy Value Model Analysis

Objective To investigate the effect of a cognitive aid on the visual attention distribution of the operator using the Salience Effort Expectancy Value (SEEV) model. Background Cognitive aids aim to support an operator during the execution of a task. The effect of cognitive aids on performance is frequently evaluated but whether a cognitive aid improved, for example, attention distribution has not been considered. Method We built the Expectancy Value (EV) model version which can be considered to indicate optimal attention distribution for a given event. We analyzed the eye tracking data of emergency physicians while using a cognitive aid application versus no application during a simulated in-hospital cardiac arrest scenario. Results The EV model could fit the attention distribution in such a simulated emergency situation. Partially supporting our hypothesis, the cognitive aid application group showed a significantly better EV model fit than the no application group in the first phases of the event, but a worse fit in the last phase. Conclusion We demonstrated that a cognitive aid affected attention distribution and that the SEEV model provides the means of capturing these effects. We suggest that the aid supported and improved visual attention distribution in the stressful first phases of a cardiopulmonary resuscitation but may have focused attention on objects that are relevant for lower priority goals in the last phase. Application The SEEV model can provide insights into expected and unexpected effects of cognitive aids on visual attention distribution and may help to design better artifacts.

Determining the Level of Security Culture of the Entity Using the Midified Shalom Schwartz Value Model

Each consciously existing entity has its own unique, hierarchical set of values, helping to make decisions and set directions for action. This power is a security culture, also defined as a set of universal values, attitudes and beliefs. The foundation upon which the security culture grows is the three pillars of security – the three energy streams of the security culture. The objective is to estimate the level of the entity’s security culture and present its structure. The determination of the empirical size of a security culture is made by adapting Shalom Schwartz’s value theory and his ten types of fundamental values. The values placed on the Schwartz circle model are aggregated to the appropriate energy streams of the security culture, and this move allows for empirical determination of the level of the security culture of an individual. The obtained results show the structure of energy streams and determine the empirical level of the subject’s security culture. The approach taken shows that the level of security culture is computable.

A Study of the Convective Cooling of Large Industrial Billets

The thermodynamic heat-transfer mechanisms, which occur as a heated billet cools in an air environment, are of clear importance in determining the rate at which a heated billet cools. However, in finite element modelling simulations, the convective heat transfer term of the heat transfer mechanisms is often reduced to simplified or guessed constants, whereas thermal conductivity and radiative emissivity are entered as detailed temperature dependent functions. As such, in both natural and forced convection environments, the fundamental physical relationships for the Nusselt number, Reynolds number, Raleigh parameter, and Grashof parameter were consulted and combined to form a fundamental relationship for the natural convective heat transfer as a temperature-dependent function. This function was calculated using values for air as found in the literature. These functions were then applied within an FE framework for a simple billet cooling model, compared against FE predictions with constant convective coefficient, and further compared with experimental data for a real steel billet cooling. The modified, temperature-dependent convective transfer coefficient displayed an improved prediction of the cooling curves in the majority of experiments, although on occasion a constant value model also produced very similar predicted cooling curves. Finally, a grain growth kinetics numerical model was implemented in order to predict how different convective models influence grain size and, as such, mechanical properties. The resulting findings could offer improved cooling rate predictions for all types of FE models for metal forming and heat treatment operations.

Improving Building Energy Footprint and Asset Performance Using Digital Twin Technology

This article presents a novel architecture by integrating the existing asset management theory with building simulation technology for effective maintenance strategies and operational control schemes. Building performance, value and energy usage collectively define the criteria for optimization. Building assets are partially or fully connected with building Internet of Things (IoT) and their real time conditions are accessible at all times. An asset’s value is derived from the functional contributions of that asset to the overall business objective of the system that it is part of. The architecture consists of digital twin, analytics and Business Value Model (BVM) engines and in-between gateways for data exchange. The paper provides illustrative examples for how the platform can serve operations and maintenance (O&M) objectives of existing and new buildings.

Prognostic Value of mRNAsi/Corrected mRNAsi Calculated by the One-Class Logistic Regression Machine-Learning Algorithm in Glioblastoma Within Multiple Datasets

Glioblastoma (GBM) is the most common glial tumour and has extremely poor prognosis. GBM stem-like cells drive tumorigenesis and progression. However, a systematic assessment of stemness indices and their association with immunological properties in GBM is lacking. We collected 874 GBM samples from four GBM cohorts (TCGA, CGGA, GSE4412, and GSE13041) and calculated the mRNA expression-based stemness indices (mRNAsi) and corrected mRNAsi (c_mRNAsi, mRNAsi/tumour purity) with OCLR algorithm. Then, mRNAsi/c_mRNAsi were used to quantify the stemness traits that correlated significantly with prognosis. Additionally, confounding variables were identified. We used discrimination, calibration, and model improvement capability to evaluate the established models. Finally, the CIBERSORTx algorithm and ssGSEA were implemented for functional analysis. Patients with high mRNAsi/c_mRNAsi GBM showed better prognosis among the four GBM cohorts. After identifying the confounding variables, c_mRNAsi still maintained its prognostic value. Model evaluation showed that the c_mRNAsi-based model performed well. Patients with high c_mRNAsi exhibited significant immune suppression. Moreover, c_mRNAsi correlated negatively with infiltrating levels of immune-related cells. In addition, ssGSEA revealed that immune-related pathways were generally activated in patients with high c_mRNAsi. We comprehensively evaluated GBM stemness indices based on large cohorts and established a c_mRNAsi-based classifier for prognosis prediction.