BACKGROUND. Education about planetary health (PH) and sustainable healthcare (SH), or education for sustainable healthcare (ESH), enables health professionals to help protect public health and healthcare from climate change and environmental degradation. The Association for Medical Education in Europe Consensus (AMEE Consensus) Statement on Planetary Health and Education for Sustainable Healthcare has proposed a set of ESH learning objectives, activities and assessments for adaptation to different health professions education (HPE) contexts. The national audit phase of a mixed methods study in South Africa (SA) found that awareness of ESH and its curriculum development is emerging. The African Medical Education Directives for Specialists (AfriMEDS) is a competency framework for undergraduate medical students in SA that defines key competencies and enabling competencies related to seven roles of a health professional. OBJECTIVES. To recruit a national Delphi panel of health professions educators to assess the applicability of the AMEE Consensus learning objectives, activities and assessments to HPE in SA; to elicit panellists' perceptions of the main barriers and opportunities for ESH in faculties; and to compare learning objectives recommended by AMEE and the panel for key competencies and enabling competencies within the AfriMEDS framework. METHODS. Nine educators from three different disciplines and six national faculties of health sciences participated in two rounds of a Delphi process and in follow-up discussions. In round 1, they rated the AMEE Consensus learning objectives, activities and assessments, and proposed additional ones. In round 2, they rated the score-ranked AMEE lists, as well as relevant additions from round 1. All panellists participated in further discussions regarding applicability, and highlighted the potential barriers and opportunities for integrating ESH into their faculties. The lead author then matched the panel's learning objectives with enabling competencies related to all seven health professional roles described by AfriMEDS. RESULTS. All panellists recognised the importance of ESH in SA and the need for eco-ethical leadership by health professionals. All 13 AMEE Consensus learning objectives, as well as three additional objectives from the panel, were matched most frequently with AfriMEDS-enabling competencies related to the roles of leader and manager (n=9), communicator (n=8) and healthcare practitioner (n=7). Panellists highly ranked learning activities and assessments that are authentic, multiprofessional and require systems thinking. They perceived the lack of capable educators and curriculum overload to be the main barriers to integration of ESH, as well as the need for strong leaders, disciplinary champions and trained educators. CONCLUSIONS. Situating the selected learning objectives within the AfriMEDS competency framework provides a good basis for developing aligned learning activities and assessments of ESH. Strong leadership, capable educators and multidisciplinary collaboration are important enablers of integrating ESH into HPE in SA.

Abstract Purpose This paper develops a case study focusing on the Portuguese Air Forces, first to identify the roles of the internal audit (IA) and then to analyse its influence on organisation sustainability, while also exploring the moderating effect of human resource management practices (HRMPs). Theoretical framework This research draws on empirical work on the roles and activities performed by IA in the private sector and human capital theory to assess the effect of HRMPs on performance. Design/methodology/approach The study uses the survey method and data were collected through a questionnaire made available on an online platform. The study applies an ordinary least squares regression model. Findings This study shows that IA provides assurance and advisory services and that IA is positively related to sustainability orientation, particularly in the governance and social dimensions. The moderating effect of HRMPs is felt only in the environmental dimension. Practical & social implications of research This study reinforces the literature on the relationship between IA effectiveness and sustainability, provides insights into the effectiveness of IA as reported by auditors themselves, identifies the portfolio of functions performed by IA, and points to improvements to be made in IA management. Originality/value The topics studied are explored for the first time in the context of the Armed Forces, and the analysis of the moderating effect of HMRPs on the relationship between IA and sustainability is pioneering. Forces (IA HRMPs. . (HRMPs) performance Designmethodologyapproach Design methodology approach platform model orientation dimensions dimension themselves Originalityvalue Originality value pioneering (HRMPs

BACKGROUND. Climate change and environmental degradation have severe public health impacts. Education about planetary health (PH) and sustainable healthcare (SH), or the interdependence of health and healthcare and planetary ecosystems, is developing globally to enable health professionals to protect public health from these threats, and to build sustainable healthcare systems. OBJECTIVE. To assess the status of PH and SH in health professions education in South African (SA) faculties of health sciences as a foundation for future work. METHODS. Educators at all 24 SA faculties of health sciences were surveyed regarding undergraduate and postgraduate faculty courses with PH- and SH-related learning objectives and outcomes, learning activities and assessments. Pivot tables were constructed to analyse their responses. RESULTS. Forty-one responses were received, representing 9 health professions from 15 of 24 faculties of health sciences in SA (62.5%). More than half (53.7%) were unaware of any courses with PH and SH content at their faculties. Nineteen respondents from 11 faculties reported 44 courses and provided data on 18 non-duplicate courses. Learning activities included advising patients about environmental and health co-benefits of their lifestyle choices (33.3%); written assignments (38.9%); oral presentations (55.6%); and community-based research (38.9%). Nine courses (50%) reported PH- and SH-related assessments, most commonly oral presentations (88.9%); reflective essays (77.8%); multiple-choice or short assessment questions (55.6%); and research outputs (55.6%). CONCLUSION. Education about PH and SH is starting to develop in SA faculties, although with a limited variety of learning activities and assessments. This study provides a useful baseline for curriculum development and assessment of progress.

Abstract “The recognition of environmental auditing as an instrument of environmental management in the Cuban legal system will favor compliance with corporate social responsibility in correspondence with the requirements of environmental protection in Cuba” is the hypothesis that is validated with the research that develops the following objectives: analyze the environmental audit, as well as its regulation in the Cuban legal system from a historical-legal and doctrinal approach; and substantiate the need for its legal organization as an instrument of environmental management. The methodology was based on a review of different doctrinal and normative sources with an analytical-synthetic approach and on the exegesis of the current norms. We start from the theoretical study of Corporate Social Responsibility; and the environmental audit and its antecedents in the national legal system to substantiate the need for its regulation as an instrument of environmental management based on the development of socially responsible companies. Also, legal theoretical bases are established for a regulation proposal of this institute, more than, as a control action, as an environment management tool. As a result, a foundation of the need to recognize the environmental audit in the Cuban legal system is achieved as an essential management instrument for the fulfillment of the social responsibility of the different economic actors under the strict observance of the environmental protection policy and regulations.

Resumen “El reconocimiento de la auditoría ambiental como instrumento de la gestión ambiental en el ordenamiento jurídico cubano favorecerá el cumplimiento de la responsabilidad social empresarial en correspondencia con los requerimientos de la protección del medio ambiente en Cuba” es la hipótesis que se valida con la investigación que desarrolla los siguientes objetivos: analizar la auditoría ambiental, así como su regulación en el ordenamiento legal cubano desde un enfoque histórico-jurídico y doctrinal; y fundamentar la necesidad de su ordenación jurídica como instrumento de gestión del ambiente. La metodología se basó en una revisión de diferentes fuentes doctrinales y normativas con un enfoque analítico-sintético y en la exégesis de las normas vigentes. Partimos del estudio teórico de la Responsabilidad Social Empresarial; y de la auditoría ambiental y sus antecedentes en el ordenamiento jurídico patrio para fundamentar la necesidad de su regulación como instrumento de la gestión ambiental en función del desarrollo de empresas socialmente responsables. También, se establecen bases teórico jurídicas para una propuesta de regulación de este instituto, más que, como una acción de control, como una herramienta de gestión del ambiente. Como resultado se logra una fundamentación de la necesidad de reconocer la auditoría ambiental en el ordenamiento jurídico cubano como instrumento de gestión indispensable para el cumplimiento de la responsabilidad social de los diferentes actores económicos bajo la estricta observancia de la política y normativas protectoras del medio ambiente.

Resumen Se exponen los resultados de un diagnóstico energético, realizado en la Facultad de Ciencias Exactas y Tecnologías de la Universidad Nacional de Santiago del Estero, Argentina. El objetivo es analizar los desempeños energéticos y realizar propuestas para una mayor eficiencia energética edilicia. La metodología consta de tres fases: 1) Relevamiento de datos, 2) Evaluación térmico-energética y 3) Identificación y cálculo de medidas de mejoras de eficiencia energética de los edificios. El análisis evidencia un consumo eléctrico elevado, donde un 64% corresponde a refrescamiento de ambientes, el 22% a iluminación y 14% equipos varios. Posteriormente, se observa la disminución con la aplicación de un programa de sustentabilidad edilicia universitaria. A raíz de las mejoras propuestas, se concluye que el índice de eficiencia energética disminuye en un 17% en una primera etapa y se plantea que es posible llegar hasta un 38%, continuando con la implementación de mejoras mediante un plan de gestión integral para el ahorro y la eficiencia energética, con el fin de disminuir el impacto ambiental universitario.

Abstract The results of an energy diagnosis are presented, carried out at the Facultad de Ciencias Exactas y Tecnologías de la Universidad Nacional de Santiago del Estero, Argentina. The objective is to analyze energy performance and make proposals for greater building energy efficiency. The methodology consists of three phases: 1) Data collection, 2) Thermal-energy evaluation and 3) Identification and calculation of energy efficiency improvement measures for buildings. The analysis shows a high electrical consumption, where 64% corresponds to ambient cooling, 22% to lighting and 14% to various equipment. Subsequently, the decrease is observed with the application of a university building sustainability program. As a result of the proposed improvements, it is concluded that the energy efficiency index decreases by 17% in a first stage and it is proposed that it is possible to reach up to 38%, continuing with the implementation of improvements through a comprehensive management plan for the saving and energy efficiency, in order to reduce the environmental impact of the university.

Resumo São expostos os resultados de um diagnóstico energético, realizado na Faculdade de Ciências Exatas e Tecnologias da Universidade Nacional de Santiago del Estero, Argentina. O objetivo é analisar o desempenho energético e apresentar propostas para uma maior eficiência energética dos edifícios. A metodologia consiste em três fases: 1) Coleta de dados, 2) Avaliação termoenergética e 3) Identificação e cálculo de medidas de melhoria da eficiência energética dos edifícios. A análise mostra um consumo elétrico elevado, onde 64% corresponde a refrigeração ambiente, 22% a iluminação e 14% a equipamentos diversos. Posteriormente, observa-se a diminuição com a aplicação de um programa de sustentabilidade de edifícios universitários. Como resultado das melhorias propostas, conclui-se que o índice de eficiência energética diminui 17% numa primeira fase e propõe-se que seja possível chegar até aos 38%, continuando com a implementação de melhorias através de um plano de gestão abrangente para a economia e eficiência energética, a fim de reduzir o impacto ambiental da universidade.

Resumen El presente trabajo de investigación se llevó a cabo en el año 2020, durante la pandemia, con una muestra por conveniencia, y tuvo como objetivo evaluar el nivel de sustentabilidad de una escuela secundaria general ubicada en Las Vigas, Guerrero, México. El estudio se dividió en tres partes. La primera consistió en el análisis del grado de vinculación del Plan de Estudios de Educación Básica 2011 de la Secretaría de Educación Pública con la sustentabilidad; la segunda, se aplicó una encuesta a docentes y estudiantes para identificar conocimientos ambientales, y la tercera, se relaciona con la aplicación de una auditoría ambiental enfocada a identificar los principales problemas y necesidades de la escuela. Los resultados demostraron una escasa vinculación del Plan de estudios 2011 con la dimensión ambiental, una vinculación parcial con lo social y una vinculación fuerte con la dimensión económica. En la encuesta, los estudiantes mostraron mayor conocimiento ambiental que los docentes, pero, aun así, se identificó un bajo nivel de compromiso generalizado con el uso racional de recursos naturales. La auditoría ambiental evidenció problemas en la disposición de agua de la llave, baños en malas condiciones, carencia de instalaciones de drenaje, cableado eléctrico escaso y muy pocas acciones de manejo de residuos sólidos urbanos. Por todo lo anterior, se llegó a la conclusión de que la escuela se encuentra en un nivel bajo de cumplimiento con la sustentabilidad.

Abstract The present research was conducted in 2020, during the pandemic, with a convenience sample, and its objective was to evaluate the level of sustainability of a general secondary school located in Las Vigas, Guerrero, Mexico. The study was divided into three parts. The first consisted of an analysis of the degree of linkage of the basic education curriculum (2011) in Mexico with sustainability; the second, a survey of teachers and students; and the third, the application of an environmental audit focused on identifying the main problems and needs of the school. The results showed a scarce linkage of the curriculum with the environmental dimension, a partial linkage with the social dimension and a strong linkage with the economic dimension. In the survey, students showed greater environmental knowledge than teachers, but even so, a low level of generalized commitment to the rational use of natural resources was identified. The environmental audit revealed problems in the disposal of tap water, bathrooms in poor condition, lack of drainage facilities, scarce electrical wiring and very few actions for the management of urban solid waste. For all the above, it was concluded that the school is in a low level of compliance with sustainability.

Resumo A presente investigação foi realizada em 2020, durante a pandemia, com uma amostra de conveniência, e visava avaliar o nível de sustentabilidade de uma escola secundária geral localizada em Las Vigas, Guerrero, México. O estudo foi dividido em três partes. A primeira consistiu numa análise do grau a que o currículo da educação básica mexicana (2011) está ligado à sustentabilidade; a segunda consistiu num inquérito a professores e alunos; e a terceira consistiu numa auditoria ambiental destinada a identificar os principais problemas e necessidades da escola. Os resultados mostraram uma fraca ligação do currículo com a dimensão ambiental, uma ligação parcial com a dimensão social e uma forte ligação com a dimensão económica. No inquérito, os estudantes mostraram maiores conhecimentos ambientais do que os professores, mas mesmo assim, foi identificado um baixo nível generalizado de empenho na utilização racional dos recursos naturais. A auditoria ambiental revelou problemas na eliminação de água da torneira, sanitários em más condições, falta de instalações de drenagem, escassos cabos eléctricos e muito poucas acções para a gestão de resíduos sólidos urbanos. Por tudo isto, concluiu-se que a escola está a um baixo nível de conformidade com a sustentabilidade.

Global environmental issues have gained strength since the 1960 decade and the relationship between the chemical industry and the environment has become increasingly tight since then. In this sense, environmental management has gained more space making organizations think strategically about their business and the possible impacts that they can promote on the environment. The present paper shows two brief timelines: the history of the chemical industry and the important events for environmental issues. In addition, it reports an investigation into the insertion of the discipline of environmental management in curricular matrices of institutions in Paraná and didactic experiments carried out at the State University of Ponta Grossa: simulation of environmental audit and analysis of the environmental management of the chemistry teaching laboratories of that institution a from the survey of environmental aspects and impacts and the elaboration of the environmental risk index. Finally, a questionnaire is shown with the graduates who took the discipline and how they perceive the importance of it in professional life. The reflection on social and environmental responsibility is extremely important for sustainable development and the chemist has a leading role in this path.

RESUMO O estudo objetiva avaliar a inter-relação da influência dos fatores confiança (pessoal), pressão de tempo (ambiental) e complexidade (de tarefa) no julgamento e tomada de decisão (JTD) em auditoria. Como método de pesquisa, foi utilizado o experimento, com composição fatorial 2x2x2. A amostra final foi composta por 126 auditores independentes, distribuídos em 8 grupos aleatórios. Os resultados indicam que um maior nível de confiança aumenta a propensão de o auditor realizar o ajuste contábil e que a pressão de tempo e a complexidade diminuem a propensão de ele realizar o ajuste proposto. Esses achados permitem inferir que os fatores confiança, pressão de tempo e complexidade, individual e conjuntamente, influenciam no JTD. O estudo contribui para a Teoria da Decisão Comportamental, na concepção de que as discussões sejam direcionadas para auxiliar as firmas de auditoria no entendimento do efeito conjunto e interativo dos fatores pessoal, ambiental e de tarefa nas atividades profissionais e, assim, melhor planejar e estabelecer critérios sobre as condições de trabalho de auditoria.

ABSTRACT This study aims to evaluate the interrelation of the influence of the factors trust (personal), time pressure (environmental) and complexity (task) in judgment and decision-making in theauditing field. As a research method, we undertook an experiment, with a 2x2x2 factorial composition. The final sample was composed of 126 independent auditors, distributed in eight random groups. The results indicated that a higher level of confidence increases the auditor’s propensity to perform the accounting adjustment and that time pressure and complexity decrease the auditor’s propensity to perform the proposed adjustment. These findings allow us to infer that the factors of trust, time pressure, and complexity, both individually and jointly influence judgment and decision-making. This study contributes to Behavioral Decision Theory, as in that the discussions are directed to assist auditing firms in their understanding of the joint and interactive effect of personal, environmental, and task factors in professional activities, and enable better planning and establishing criteria for audit working conditions.

Resumen La industria cementera global, es responsable de aproximadamente el 5 % del total de emisiones de CO2 en el mundo, como resultado de las reacciones químicas en la producción de clinker, el consumo de combustible, el uso de electricidad, el transporte de materias primas y productos terminados. El objetivo general de la presente investigación es proporcionar las bases metodológicas de preparación del proyecto de control de emisiones con vista a una auditoria inicial para Gases de Efecto Invernadero (GEI) en una Industria del sector cemento con la finalidad de identificar el nivel de gestión de sus sistemas y procesos para el cálculo de los GEI alcance 1 y 2 así como sugerir un procedimiento de cálculo de GEI que fortalezca los procesos de reporte de las emisiones GEI. Este trabajo se basó en la ISO 14064-2, relativa a la Especificación, a nivel de proyecto, para la cuantificación, el seguimiento y la base para definir el informe de la reducción de emisiones o el aumento en las remociones de gases de efecto invernadero. Las principales variables a considerar en la validación del inventario de emisiones de GEI que se sugiere considerar en el marco de la auditoria teniendo en primer nivel; de fijar al interior de la empresa el año inicial o cero, e integrar un compendio histórico de al menos 5 años de las emisiones de GEI, estimar las emisiones por calcinación de materia prima, por uso de combustibles y producción de cemento.

Abstract The global cement industry is responsible for approximately 5% of total CO2 emissions in the world, as a result of chemical reactions in clinker production, fuel consumption, electricity use, transportation of raw materials and finished products. The general objective of this research is to provide the methodological bases for the preparation of the emission control project with a view to an initial audit for Greenhouse Gases (GHG) in a Cement industry in order to identify the management level of its systems and processes for calculating GHG scope 1 and 2 and suggest a GHG calculation procedure that strengthens the GHG emissions reporting processes. This work was based on the ISO 14064-2, regarding the Specification, at the project level, for the quantification, monitoring and the basis for defining the report of the reduction of emissions or the increase in greenhouse gas removals. The main variables to consider in the validation of the inventory of GHG emissions that are suggested will be considered in the framework of the audit taking first level; to set within the company the initial year or zero, and to integrate a historical compendium of at least 5 years of GHG emissions, to estimate emissions from calcination of raw material, by use of fuels and cement production.

ABSTRACT The article aims to characterize the environmental audit in the different scenarios executed by the audit team of the General Comptroller's Office in the studied stages of public control in Cuba until the XXI century, it concludes with the public control of green energies by the forms of management that they implement to mitigate pollution and achieve sustainable development by modifying the energy matrix in relation to the Millennium Goals for 2030, indicated by ECLAC.

RESUMEN El artículo tiene como objetivo caracterizar a la auditoría ambiental en los diferentes escenarios ejecutados por el equipo auditor de la Contraloría General, en las etapas estudiadas del control público en Cuba hasta el siglo XXI. Se concluye con el control público a las energías verdes por las formas de gestión que la implementan para mitigar la contaminación y alcanzar el desarrollo sostenible, al modificarse la matriz energética, en relación con los Objetivos del Milenio para el 2030, señalados por la CEPAL.

Abstract Based on the implementation of a forest conservation program in indigenous communities analyze how the indigenous population understands the state as an environmental ruling institution and how they perform as users of public policy. The results of this ethnographic study suggest that the implementation of this scheme of economic incentives for conservation generates a weak connection of the state as an environmental institution but reinforces the role of the state as a provider of development opportunities. With this scheme, the indigenous population has constructed alternative interpretations of forest conservation as an asset to attract future development opportunities and of economic incentives as rewards and tips. The main state effect of the program is the bureaucratisation of communities to adapt then to the state ideal of installing an audit culture.

Resumen A partir de la implementación de un programa de conservación de bosques en comunidades nativas, analizo cómo población indígena entiende al Estado como institución rectora ambiental y cómo se desempeña como usuaria de política pública. Los resultados de este estudio etnográfico sugieren que la implementación del esquema de incentivos económicos para la conservación genera una débil conexión estatal como institución ambiental, pero refuerza su papel como proveedor de oportunidades de desarrollo. Con este programa, la población indígena ha construido interpretaciones alternativas a la conservación de bosques como un activo para atraer futuras oportunidades de desarrollo y de los incentivos económicos como recompensas y propinas. Finalmente, estas desviaciones sobre la conciencia ambiental del programa se entienden por el fuerte componente administrativo sobre la rendición de cuentas que las comunidades hacen al Estado. De hecho, el principal efecto de estado del programa es la burocratización de las comunidades, con el fin de que puedan adaptarse al ideal estatal de instalar la cultura de la auditoría.

ABSTRACT This research spawns from a theoretical discussion about ethics and business ethics, on how it can become a tool to help companies reach their economic, social and environmental objectives. It analyzes the importance of ethical audits to assess damage and benefit resulting from company operations, in order to improve its ethical performance and compliance with social responsibility. This paper presents benefits, limits and structure. Ends with the proposal that ethical audits be established as a tool for strengthening the integrity of the organizational character of companies.

RESUMEN La presente investigación parte de una discusión teórica sobre la ética y la ética empresarial, de cómo puede constituirse en una herramienta y llevar a la empresa al logro de sus objetivos económicos, sociales y medioambientales. Se analiza la importancia de las auditorías éticas que buscan evaluar el daño y beneficio que resulta de las actividades de la organización, con fines de mejoramiento de su desempeño ético y del cumplimiento de su responsabilidad social. Se presentan sus beneficios, límites y estructura. Finalmente se propone que las auditorías éticas se establezcan como una herramienta para el fortalecimiento de la integridad del carácter organizacional de las empresas.

Abstract Prenatal alcohol exposure can lead to a spectrum of congenital disorders for the fetus with permanent consequences, known as fetal alcohol spectrum disorders (FASD), within which Fetal Alcohol Syndrome (SAF) is its most severe extreme. All FASD are 100 % preventable if no alcohol is consumed during pregnancy, so knowing the factors that determine that a woman decides to drink while pregnant is essential to develop effective prevention plans. Among these factors are the phenomena of social influence such as perceived social norms (PSN), both descriptive and prescriptive. The PSN are transmitted by social interaction and produced based on the perception of the beliefs or behaviors of others, beyond their real actions. It has been identified that PSN predict alcohol consumption in various populations, such as university students, but research is almost non-existent with pregnant women. The aim of this study is to assess whether environmental characteristics (such as PSN) are related to alcohol consumption during pregnancy in pregnant women in the city of Mar del Plata, Argentina. Method: a probabilistic sample of 852 pregnant women was carried out during 2016 in the main primary health care centers of the city of Mar del Plata. Alcohol consumption was assessed before and during pregnancy through the AUDIT and the PSN was assessed with five questions constructed ad hoc by specialists in the area of alcohol consumption. Descriptive analyses were performed to categorized social norms and the prescriptive ones were re-categorized into four groups: 1. It is bad for the health of the baby or the mother; 2. It is wrong for cultural or moral reasons; 3. consumption is accepted; 4. It does not know/does not matter. To describe them based on alcohol consumption, latent class analyses were performed. Models of two to four classes were estimated, reproduced 50 times to avoid local maximums, with the software R. Results: 87 % of pregnant women believed that others in their same condition consume alcohol. 53 % of them believed they consume the same as before pregnancy, 10 % believed they consume more and the rest that they reduced their consumption. The belief about the average amount that other pregnant women would consume is more than three drinks, the equivalent of one bottle of beer per occasion of consumption. 90 % recognized that people important to them would disapprove consumption during pregnancy because doing so would cause harm to the baby, the mother, pregnancy in general or because alcohol is considered harmful to health. 6 % considered that people important to them would approve consumption because few amounts are tolerated or because alcohol is good for breastfeeding. The latent class analysis indicated a better fit for the two-class model. Class 1 was made up of women who claimed that for their people, alcohol consumption during pregnancy was acceptable and they themselves consumed alcohol during pregnancy. Class 2 conglomerated women who thought that others would see their consumption as bad at this stage and there was a low probability that they themselves consumed during pregnancy. Conclusions: These results indicate that it could be beneficial to design preventive strategies that focus not only on the future mother, but on the nearby environment (couple, family, friends), and even throughout the community, where social norms are established and reproduced.

Resumen La exposición prenatal al alcohol puede derivar en un espectro de trastornos congénitos, dentro de los cuales el Síndrome Alcohólico Fetal (SAF) es el más severo. Esto es 100 % prevenible si no se consume alcohol durante la gestación, por lo que conocer los factores que determinan que una mujer consuma alcohol estando embarazada es fundamental. El objetivo de este trabajo es evaluar si características del entorno (como son las normas sociales prescriptivas o NSP) se relacionan con el consumo de alcohol durante la gestación en mujeres de la ciudad de Mar del Plata, Argentina. Para ello, se realizó un muestro probabilístico de 852 mujeres gestantes durante el año 2016 en los principales centros de atención primaria a la salud de la ciudad. Se evaluó el consumo de alcohol antes y durante la gestación a través del Test de Identificación de Trastornos por Consumo de Alcohol y las NSP con preguntas construidas ad hoc. El 87 % consideró que las otras gestantes consumen alcohol; de ellas, 53 % cree que el consumo es igual, 10 % cree que es mayor y el resto menor. El 90 % reconoció que las personas importantes para ellas desaprobarían el consumo durante la gestación. Las mujeres con un entorno favorable hacia el consumo se correspondieron con ingesta de alcohol en el embarazo, mientras que se observó lo contrario en los casos en los que el entorno era desfavorable. Estos resultados indican que podría ser beneficioso diseñar estrategias preventivas que se focalicen no solo en la gestante, sino en el entorno cercano.

ABSTRACT The generation of electricity has associated negative environmental impacts among which is the contamination by oily waste. The purpose was to audit the management of the oily residuals of a diesel generator and to propose corrective actions for the findings. The eight-step procedure was used in solving a problem. The audit criteria were established and, as evidences, the treatment organs were diagnosed, the receiving body and the oily water disposed were sampled. The concentration of hydrocarbons and fats exceeded the established limits. Hydrocarbon spills, increased system load and clogging were the main failure modes. A plan of 27 corrective actions was designed, which constituted conceptual ideas to improve environmental performance. The procedure can be generalized to other sets and thus contributes to sustainability in the distributed generation of electrical energy.

RESUMEN La generación de electricidad tiene asociados impactos ambientales negativos entre los que se encuentra la contaminación por residuales oleosos. El propósito fue auditar el manejo de los residuales oleosos de un grupo electrógeno de diesel y proponer acciones correctivas para los hallazgos. Se utilizó el procedimiento de ocho pasos en la solución de un problema. Se establecieron los criterios de auditoría y como evidencias se diagnosticaron los órganos de tratamiento, se muestreó el cuerpo receptor y las aguas oleosas dispuestas. La concentración de hidrocarburos y grasas superaron los límites establecidos. Derrames de hidrocarburos, aumento de la carga al sistema y tupiciones fueron los principales modos de fallas. Se diseñó un plan de 27 acciones correctivas que constituyeron ideas conceptuales para mejorar el desempeño ambiental. El proceder es generalizable a otros grupos electrógenos y con ello se contribuye a la sostenibilidad en la generación distribuida de energía eléctrica.

Resumo O proposito desta pesquisa é de analisar a aderência da norma NBR ISO 14001 ao código das melhores práticas de governança corporativa do IBGC. A perspectiva estabelecida na investigação interpreta a existência de sinergia entre a gestão apoiada na norma de Sistemas de Gestão Ambiental e o Código de melhores práticas de Governança Corporativa. A pesquisa analisou o conteúdo de 177 relatórios de auditorias ambientais, realizados por uma empresa de certificação, que envolvem um conjunto de 139 empresas certificadas pela norma NBR ISO 14001. Na sequência, se relacionou os requisitos do sistema de gestão ambiental com os elementos presentes no código das melhores práticas do Instituto Brasileiro de Governança Corporativa IBGC. Identificou-se a aderência de vários requisitos em comum entre os dois sistemas analisados, indicando assim a adequação de se estabelecer sinergia de ações, e de informações entre ambos, estabelecendo benefícios a organização. Os dados das auditorias ambientais indicam que as empresas apresentam maior dificuldade em atender itens relacionados ao controle operacional, a preparação ao atendimento a emergências, e avaliação de atendimento aos requisitos legais e outros. informações importantes no contexto da governança corporativa, por indicar potenciais riscos que devem ser eliminados, a fim de garantir a perenidade da organização.

Abstract The purpose of this research is to analyze the adherence of the NBR ISO 14001 standard to the Brazilian Institute of Corporate Governance Code of Best Corporate Governance Practices. The perspective established in the research interprets the existence of synergy between management supported by the Environmental Management Systems standard and the Code of Best Corporate Governance Practices. The research analyzed the contents of 177 environmental audit reports, performed by a certification company, which involved a set of 139 companies certified by NBR ISO 14001. It then related the requirements of the environmental management system with the elements present in the IBGC code. It identified the adherence to several requirements in common between the two systems analyzed, thus indicating the adequacy of establishing synergy in actions, and in the information held by both, providing benefits to the organization. Environmental auditing data indicate that companies have more difficult-to-handle items related to operational control, emergency preparedness and assessment of compliance with legal and other requirements. This is important information in the context of corporate governance, since it indicates potential risks that must be eliminated in order to guarantee the perenniality of the organization.