RESUMEN El consumo de alcohol y las conductas antisociales-delictivas constituyen un problema relevante a nivel social y de salud pública. El objetivo de la investigación que dio origen al presente artículo científico fue conocer la relación entre el consumo de alcohol y la conducta antisocial-delictiva en adolescentes. Se utilizó un enfoque cuantitativo, no experimental, descriptivo-correlacional, de corte transversal. Participaron 271 adolescentes (50.6 % masculino y 49.4 % femenino), entre 12 a 19 años, mediante un muestreo no probabilístico por conveniencia con criterios de inclusión. Los instrumentos utilizados fueron el Cuestionario para identificación de trastornos debidos al consumo de alcohol (AUDIT) y el Cuestionario de conductas antisociales-delictivas (A-D). El análisis mostró un consumo bajo de alcohol o abstinencia (95.2 %) y baja presencia de conductas antisociales (89.3 %) y delictivas (88.93 %). No se presentaron diferencias por sexo en las variables de estudios (p > .05). Se confirmó una relación baja positiva entre el consumo de alcohol y la conducta antisocial (r = .206; p < .05), al igual que el consumo de alcohol y la conducta delictiva (r = .199; p < .05), es decir, a medida que aumenta o disminuye el consumo de alcohol, también lo hace la conducta antisocial-delictiva.

ABSTRACT Alcohol consumption and antisocial-criminal behavior a relevant social and public health problem. The objective of the research that gave rise to this scientific article was to determine the relationship between alcohol consumption and antisocial-criminal behavior in adolescents. A quantitative, non-experimental, descriptive-correlational, cross-sectional approach was used. The study included 271 adolescents (50.6% male and 49.4% female), aged between 12 and 19 years, using a non-probabilistic convenience sampling with inclusion criteria. The instruments used were the Alcohol Use Disorders Identification Questionnaire (AUDIT) and the Antisocial-Criminal Behavior Questionnaire (A-D). The analysis showed low alcohol consumption or abstinence (95.2%) and low presence of antisocial (89.3%) and criminal (88.93%) behaviors. There were no differences by sex in the study variables (p > .05). A low positive relationship was confirmed between alcohol consumption and antisocial behavior (r = .206; p < .05), as well as alcohol consumption and criminal behavior (r = .199; p < .05), that is, as alcohol consumption increases or decreases, antisocial-criminal behavior also.

Abstract This study aimed to analyze the association between early alcohol use in adolescence and associated factors: sociodemographic, involvement in bullying, risk behaviors at school, and social-emotional skills. It was carried out with 528 adolescents from full-time public high schools. Instruments: sociodemographic questionnaire, AUDIT, Victimization Scale among Students, Scale of Authorship of Student Violence, Risk Behavior Scale, and SENNA. In the final model, the variables with a significant association with early alcohol use by adolescents were: not having a religion (PR = 1.28, 95% CI [1.02, 1.60]), parental alcohol consumption (PR = 1.55, 95% CI [1.22, 1.97]), bullying (PR = 1.51, 95% CI [1.14, 1.98]), smoking at school (PR = 1.74, 95% CI [1.36, 2.24]), high engagement with others (PR = 2.59, 95% CI [1.40, 4.79]), and low emotional resilience (PR = 2.16, 95% CI [1.16, 4.03]), all indicating risk. factors socialemotional social skills 52 fulltime full time schools Instruments questionnaire AUDIT Students Violence SENNA model were PR 128 1 28 1.28 95 1.02, 102 02 [1.02 1.60, 160 1.60 , 60 1.60]) 155 55 1.55 1.22, 122 22 [1.22 1.97, 197 1.97 97 1.97]) 151 51 1.51 1.14, 114 14 [1.14 1.98, 198 1.98 98 1.98]) 174 74 1.74 1.36, 136 36 [1.36 2.24, 224 2.24 2 24 2.24]) 259 59 2.59 1.40, 140 40 [1.40 4.79, 479 4.79 4 79 4.79]) 216 16 2.16 1.16, 116 [1.16 4.03, 403 4.03 03 4.03]) 5 12 1.2 9 1.02 10 0 [1.0 1.6 6 1.60] 15 1.5 1.22 [1.2 19 1.9 1.97] 1.14 11 [1.1 1.98] 17 7 1.7 1.36 13 3 [1.3 2.2 2.24] 25 2.5 1.40 [1.4 47 4.7 4.79] 21 2.1 1.16 4.0 4.03] 1. 1.0 [1. 1.1 1.3 2. 1.4 4. [1 [

Resumo Este estudo objetivou analisar a associação entre o uso precoce de álcool na adolescência e fatores associados: sociodemográficos, envolvimento em bullying, comportamentos de risco na escola e competências socioemocionais. Foi realizado com 528 adolescentes de escolas públicas de Ensino Médio de tempo integral. Instrumentos: questionário sociodemográfico, AUDIT, Escala de Vitimização entre Alunos, Escala de Autoria de Violência a Alunos, Escala de Comportamentos de Risco e o SENNA. No modelo final, as variáveis com associação significativa foram: não ter uma religião (RP = 1,28; IC 95% [1,02; 1,60]), consumo de álcool dos pais (RP = 1,55; IC 95% [1,22; 1,97]), autoria de bullying (RP = 1,51; IC 95% [1,14; 1,98]), fumar na escola (RP = 1,74; IC 95% [1,36; 2,24]), alto engajamento com outros (RP = 2,59; IC 95% [1,40; 4,79]) e baixa resiliência emocional (RP = 2,16; IC 95% [1,16; 4,03]), todas indicando risco. associados sociodemográficos socioemocionais 52 integral Instrumentos sociodemográfico AUDIT Alunos SENNA final foram RP 1,28 128 1 28 95 1,02 102 02 [1,02 1,60, 160 1,60 , 60 1,60]) 1,55 155 55 1,22 122 22 [1,22 1,97, 197 1,97 97 1,97]) 1,51 151 51 1,14 114 14 [1,14 1,98, 198 1,98 98 1,98]) 1,74 174 74 1,36 136 36 [1,36 2,24, 224 2,24 2 24 2,24]) 2,59 259 59 1,40 140 40 [1,40 4,79 479 4 79 4,79] 2,16 216 16 1,16 116 [1,16 4,03, 403 4,03 03 4,03]) 5 1,2 12 9 1,0 10 0 [1,0 1,6 6 1,60] 1,5 15 [1,2 19 1,9 1,97] 1,1 11 [1,1 1,98] 1,7 17 7 1,3 13 3 [1,3 2,2 2,24] 2,5 25 1,4 [1,4 4,7 47 2,1 21 4,0 4,03] 1, [1, 2, 4, [1 [

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

ABSTRACT The legitimate concern of current governments is to control the information generated by the institutions that represent them. This research proposes a methodology to implement archival audits in those work spaces where information flows daily. It is concluded that by carrying out this work there will be a better functioning of both the institutional systems and the information they generate. To ensure the above, a methodology composed of three elements is proposed: a) Analysis of information flows based on the generation of archival information as a result of institutional functions, b) Review of the correct application of records management and, c) Metric study that determines the use and social impact of archival information. The method used is based on an analytical-reflexive process that will be the prelude to future studies.

RESUMEN La preocupación legítima de los gobiernos actuales radica en controlar la información generada por las instituciones que los representan. Esta investigación propone una metodología para instrumentar auditorías archivísticas en esos espacios laborales donde la información fluye diariamente. Se concluye que al llevar a cabo esta labor se tendrá un mejor funcionamiento tanto de los sistemas institucionales como de la información que producen. Para asegurar lo anterior, se propone una metodología compuesta por tres elementos: a) Análisis de los flujos informacionales basados en la generación de la información archivística producto de las funciones institucionales, b) Revisión de la aplicación correcta de la gestión documental y, c) Estudio métrico que determine el uso e impacto de la información archivística. El método empleado se sustenta en un proceso analítico-reflexivo que será la antesala para futuros estudios.

Abstract For the research associated with this article, the reports of the quality audits carried out by the Federated College of Engineers and Architects of Costa Rica (CFIA), during the period from 2006 to 2018, were reviewed. The most important variables that reflect the fulfillment of technical quality criteria of the houses were extracted to observe the behavior of these over time. Through the comparison of historical series, trends are analyzed and defined in the main structural, architectural, electrical, mechanical and urban aspects fundamental to the design and construction of social housing and are grouped into the positive aspects that have been maintained, those that have improved and problematic aspects that still exist. Finally, recommendations are provided on possible next steps that the National Financial System for Housing could take in order to promote improvement actions.

Resumen Para la investigación asociada a este artículo se revisaron los informes de las auditorías de calidad llevadas a cabo por el Colegio Federado de Ingenieros y de Arquitectos de Costa Rica (CFIA) durante el periodo del año 2006 al 2018. Se extrajeron las variables más importantes que reflejan el cumplimiento de criterios de calidad técnica de las viviendas, para observar el comportamiento de estas a través del tiempo. Por medio de la comparación de series históricas, se analizan y definen tendencias de los principales aspectos estructurales, arquitectónicos, eléctricos, mecánicos y urbanísticos fundamentales del diseño en de la construcción de las viviendas de interés social. Estas se agrupan entre aspectos positivos que se han mantenido, aquellos que han mejorado y los aspectos problemáticos que aún existen. Finalmente se brindan recomendaciones sobre posibles pasos que podría tomar el Sistema Financiero Nacional para la Vivienda con el fin de promover acciones de mejora.

This study assessed the abilities and competencies of Recognition of Prior Learning (RPL) graduates in Botswana and their employability. Twelve participants identified from various RPL education and training fields, and hairdressing and beauty therapy services were interviewed. The findings indicate that RPL has overall life-shaping consequences for the learners involved and for this reason, it was highly embraced by participants; RPL gives learners access to post-school education, including other qualifications; RPL benefits learners and it is thus value for money invested by the Botswana Government. Therefore, the promotion of social inclusion should be embraced and adopted as a mode of assessment to capacitate human resource development in Botswana. The article concludes by recommending a partnership between Government and relevant institutions and organisations to audit skils in the country to uncover the unused skils, as wel as to design RPL that is relevant to the local needs.

ORIENTATION: Investing in manpower leads to positive results in the long run. This Study examines the role played by the management in encouraging employee participation in interventions by management on training and development RESEARCH PURPOSE: This study aimed to explore management interventions in employee participation in training and development intervention in a selected municipality MOTIVATION FOR THE STUDY: Studies show that positive economic and social development is dependent on the capacity of the workforce in the labour market. Therefore, motivated the investigation on challenges faced in local government to ensure that employees acquire adequate skills to perform their duties efficiently RESEARCH APPROACH/DESIGN AND METHOD: A qualitative approach was adopted through semi-structured questionnaire to collect data from a purposive sample of 20 questions developed and distributed to administrative personnel. Questionnaires containing open and closed-ended questions were distributed to determine employee perception towards training and development programme interventions MAIN FINDINGS: The findings suggest that there is a lack of effective communication and management practices within the organisation, leading to poor participation and understanding from employees. Addressing factors such as role clarification, change management, planning and time management can also help improve employee participation and job satisfaction PRACTICAL/MANAGERIAL IMPLICATIONS: The study highlights the importance of management creating platforms to engage with subordinates and listen to staff needs. Additionally, the study exposed the crucial role that management plays in communicating a diversity training initiative CONTRIBUTION/VALUE-ADD: Management should explore the development of a supportive environment in which employees can freely communicate their perceptions and attitudes towards training and development interventions

Resumen OBJETIVO: Evaluar las tasas de cesárea en la finalización de embarazos registrados en el sector privado de la Obra Social de la provincia de Buenos Aires (Instituto de Obra Médico Asistencial) entre los años 2017 a 2021. MATERIALES Y MÉTODOS: Estudio analítico y descriptivo de cesáreas registradas en el Sistema de Modulación Centro Único de Auditoría y Fiscalización IOMA (CUAFI) de las 13 regiones sanitarias de la provincia de Buenos Aires. Se describen los porcentajes de cesárea por año y por región sanitaria. RESULTADOS: Se registraron 75,244 partos únicos. En el año 2017 el porcentaje de cesáreas se incrementó de 69.0% (12,600 cesáreas de 18,258 partos) a 73.6% (8,232 cesáreas de 11,180 partos) en 2021. Los mayores porcentajes de cesárea se registraron en la Región IV (83.6%), la Región XIV (81.7%) y Región X (78.9%). CONCLUSIÓN: El alto porcentaje de cesáreas registrado y el incremento en los últimos años muestra la necesidad de diseñar intervenciones para reducir su tasa. Será importante contar con información de sus indicaciones y explorar intervenciones destinadas al personal de salud y a las mujeres para reducir su práctica.

Abstract OBJECTIVE: To evaluate the rates of caesarean section in the termination of pregnancies registered in the private sector of the Obra Social of the province of Buenos Aires (Instituto de Obra Médico Asistencial) between 2017 and 2021. MATERIALS AND METHODS: Analytical and descriptive study of caesarean sections registered in the Modulation System of the IOMA Single Audit and Control Centre (CUAFI) of the 13 health regions of the province of Buenos Aires. The percentages of caesarean sections per year and per health region are described. RESULTS: 75,244 singleton deliveries were registered in the private sector of the Instituto de Obra Médico Asistencial. In 2017, the percentage of caesarean sections increased from 69.0% (12,600 caesarean sections out of 18,258 deliveries) to 73.6% (8,232 caesarean sections out of 11,180 deliveries) in 2021. The highest caesarean section rates were recorded in Region IV (83.6%), Region XIV (81.7%) and Region X (78.9%). CONCLUSION: The high percentage of caesarean sections recorded and the increase in recent years shows the need to design interventions to decrease the rate. It is important to have information on the indications for caesarean section and to explore interventions aimed at health personnel and women to reduce the rate.

BACKGROUND: Haemothorax occurs in approximately 60% of all thoracic and polytrauma cases and is responsible for 15-30% of all trauma mortalities. Penetrating injuries to the thorax are a common presentation in South African hospitals. This study aims to audit the traumatic haemothoraces and their outcomes in regional hospitals in Durban, KwaZulu-Natal, South Africa METHODS: In this study, patient characteristics were grouped as either continuous or categorical variables. Continuous variables, such as age were summarised as means (with standard deviations) or medians (interquartile range [IQR]), as appropriate. Categorical variables such as sex were summarised as proportions. Fisher's exact test was used to compare proportions. All analyses were performed using the Statistical Package for Social Sciences RESULTS: A total of 118 patients were included comprising 110 (93%) males and eight (7%) females, with an average age of 29.7 years. Stab-chest was the most frequent mechanism of injury (76; 64.4%), followed by gunshot wound (GSW)-chest (27; 22.9%) and isolated blunt chest trauma (9; 7.6%). Other mechanisms of injury were stab-neck (3; 2.5%), stab-shoulder (2; 1.7%) and blunt chest trauma in the context of polytrauma (1; 0.8%). The most frequent type of injury was penetrating (108; 91.5%), with only 10 (8.5%) cases of blunt injury. This study found that there was a statistically significant association between patient age groups and type of injury CONCLUSION: Haemothorax is a common sequela of chest trauma. Retained haemothorax (RH) results in worsened patient outcomes including increased hospital length of stay (LOS). This study points to the need for auditing of proper intercostal chest drain (ICD) positioning, which is crucial for the successful drainage of haemothorax

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 Introducción. Las políticas educativas contemporáneas para los sistemas escolares ponen énfasis en la evaluación de la calidad educativa a través de resultados en test estandarizados o sobre la base de indicadores de desempeño. Propósito. Desarrollar una problematización de la operacionalización y estandarización de la noción de calidad de la educación escolar básica y media, tomando como caso de estudio la decisión de la Agencia de la Calidad Educativa de Chile de introducir indicadores de desarrollo personal y social. Discusión. El ensayo recurre a la noción de cultura de la auditoría desde la bibliografía socio-antropológica y a las reflexiones de Hannah Arendt para problematizar el uso de indicadores en el ámbito de las políticas educativas para los niveles de enseñanza básica y media. En primera instancia se argumenta que estos indicadores de evaluación están enmarcados en una ''cultura de auditoría'' (audit culture) y, en particular, en un aspecto de ella que ha sido acuñado como ''juego de indicadores'' (indicator game). En segunda instancia, se argumenta la insuficiencia de estos indicadores para dar cuenta del desarrollo personal y social; para mostrar eso, se plantea una definición sustantiva de educación escolar recabada desde Hannah Arendt: un fenómeno que inserta en el mundo la novedad representada por el estudiantado. Conclusiones. Los indicadores de medición de la calidad reducen inevitablemente el fenómeno a medir. Sin perjuicio de lo anterior, la atención de las políticas educativas a un aspecto sustantivo como el desarrollo personal y social puede ser aprovechado para debatir qué educación escolar estamos pensando y diseñando.

Resumo Introdução. As políticas educacionais contemporâneas para os sistemas escolares enfatizam a avaliação da qualidade educacional por meio de resultados de testes padronizados ou com base em indicadores de desempenho. Objetivo. Desenvolver uma problematização da operacionalização e padronização da noção de qualidade na educação escolar, tomando como estudo de caso a decisão da Agência Chilena de Qualidade Educacional de introduzir indicadores de desenvolvimento pessoal e social. Discussão. O ensaio recorre à noção da cultura de auditoria desde a literatura socioantropológica e às reflexões de Hannah Arendt para problematizar o uso de indicadores no âmbito das políticas educativas para os níveis fundamental e médio. Em primeiro lugar, argumenta-se que esses indicadores de avaliação são enquadrados no que a literatura científica definiu como uma ''cultura de auditoria'' e, em particular, em um aspecto dela que foi cunhado como um jogo de indicadores. No segundo passo, argumenta-se que esses indicadores são insuficientes para dar conta do desenvolvimento pessoal e social. Para demonstrar isso, propõe-se uma definição substantiva de educação escolar obtida de Hannah Arendt: um fenômeno que insere no mundo a novidade representada pelos estudantes. Conclusão. Esses indicadores de medição inevitavelmente reduzem o fenômeno a ser medido. Não obstante o exposto, a atenção das políticas educacionais a um aspecto substantivo como o desenvolvimento pessoal e social pode ser utilizada para debater sobre qual educação escolar estamos pensando e projetando.

Abstract Introduction. Contemporary educational policies for school systems emphasize the evaluation of educational quality through results obtained from standardized tests or performance indicators. Purpose. To develop a problematization of the operationalization and standardization of the notion of quality in school education, taking as a case study the decision of the Chilean Educational Quality Agency to introduce indicators of personal and social development. Discussion. The essay uses the notion of audit culture from the socio-anthropological literature and the reflections of Hannah Arendt in order to problematize the use of indicators in the field of educational policies for primary and secondary schools. In the first instance, it is argued that these evaluation indicators are framed in what the scientific literature has defined as an ''audit culture'' and, in particular, in an aspect of it that has been coined as the ''indicator game.'' In the second instance, it is argued that these indicators are insufficient to account for personal and social development; this is shown by proposing a substantive definition of school education obtained from Hannah Arendt: a phenomenon that inserts the novelty represented by the students into the world. Conclusions. These measurement indicators of quality inevitably reduce the phenomenon to be measured. Notwithstanding the foregoing, the attention of educational policies to a substantive aspect such as personal and social development can be used to discuss what school education we are thinking about and designing.

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.

Resumo Objetivo Analisar a relação entre políticas contábeis conservadoras e o valor que os acionistas atribuem para o caixa das empresas de capital aberto no Brasil. Referencial teórico O caixa é o ativo mais vulnerável às ações oportunistas do agente. Parte da discussão da literatura sobre o tema diz respeito aos possíveis mecanismos para alinhar os interesses entre agente e principal. Entretanto, pouco se sabe se o conservadorismo contábil, como um mecanismo de governança e um atributo importante dos relatórios financeiros, pode mitigar parte dos problemas de agência relacionados ao uso do caixa. Metodologia Para analisar o valor de mercado do caixa, utilizamos o modelo de regressão de Pinkowitz, Stulz e Williamson (2006). Uma medida baseada nos accruals foi utilizada como proxy do conservadorismo contábil. Resultados As evidências obtidas indicam uma associação positiva entre políticas contábeis conservadoras e o valor de mercado do caixa. De forma geral, as evidências empíricas sugerem que os acionistas atribuem um maior valor de mercado para o caixa das empresas conservadoras. Implicações práticas e sociais da pesquisa Apresentar outro benefício associado ao conservadorismo contábil também auxilia na discussão acerca do conservadorismo nos relatórios financeiros. Tal fato é relevante dado o debate em curso sobre os méritos da neutralidade em oposição ao conservadorismo como uma característica desejável dos números contábeis. Contribuições O estudo contribui com a literatura ao demonstrar que políticas contábeis conservadoras têm o potencial de trazer benefícios econômicos reais para as organizações, servindo como um mecanismo de governança que reduz os problemas de agência associados ao uso do caixa.

Abstract Purpose To analyze the relationship between conservative accounting policies and the value that shareholders attribute to the cash holdings of publicly-traded companies in Brazil. Theoretical framework Cash holdings are the most vulnerable asset to the agent’s opportunistic actions. Part of the discussion in the literature on the topic concerns the possible mechanisms to align the interests between the agent and principal. However, little is known on whether accounting conservatism, as a governance mechanism and important attribute of financial reports, can mitigate part of the agency problems related to the use of cash holdings. Design/methodology/approach To analyze the market value of cash holdings we used the Pinkowitz, Stulz, and Williamson (2006) regression model. An accruals-based measure was used as a proxy for accounting conservatism. Findings The evidence obtained indicates a positive association between conservative accounting policies and the market value of cash holdings. In general, the empirical evidence suggests that shareholders attribute a higher market value to the cash holdings of conservative companies. Practical & social implications of research Presenting another benefit associated with accounting conservatism also helps in the discussion on conservatism in financial reports. This is relevant given the current debate on the merits of neutrality versus conservatism as a desirable characteristic of accounting numbers. Originality/value This study contributes to the literature by demonstrating that conservative accounting policies have the potential to provide organizations with real economic benefits, serving as a governance mechanism that reduces the agency problems associated with the use of cash.

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.

RESUMEN: Introducción: El consumo de alcohol conlleva una pesada carga social y económica para la sociedad, para el gobierno, para la salud global, y para los sistemas de salud. Objetivo: Determinar la relación y efecto de la dinámica familiar y el clima social del centro escolar con el consumo de alcohol en jóvenes universitarios Metodología: Se trata de un estudio con diseño descriptivo, correlacional y predictivo, con una muestra de 367 estudiantes universitarios de una universidad del estado de Tabasco, México, seleccionados por un muestreo probabilístico aleatorio estratificado. El 63.2% fueron mujeres, con una media de edad de 21.6 años (DE=2.82). Se utilizó una Cédula de Datos Personales y de Prevalencia de Consumo de Alcohol, el Apgar Familiar, Cuestionario para Evaluar el Clima Social dentro del Centro Escolar y el AUDIT. Se apegó a lo dispuesto en el Reglamento de la Ley General de Salud en materia de Investigación. Resultados: La dinámica familiar y el clima social escolar se relacionaron negativa y significativamente con el consumo de alcohol y con los tres tipos de consumo, de bajo riesgo, dependiente y perjudicial. Se identificó que la dinámica familiar (B= -.040, p<.05) y el clima social escolar (B= -.096, p<.001) son predictores del consumo de alcohol en jóvenes universitarios. Conclusión: La dinámica familiar y el clima sociales escolar al ser predictores del consumo de alcohol pueden ayudar a prevenir esta conducta nociva en los jóvenes universitarios. Estos resultados pueden contribuir a la inclusión de estas variables para la comprensión de la conducta del consumo de alcohol.

ABSTRACT: Introduction: Alcohol consumption carries a heavy social and economic burden on society, government, overall health, and health systems. Objective: Determine the relationship and effect of family dynamics and school social environment on alcohol consumption in young university students. Methodology: This was a descriptive, correlational and predictive study with a sample of 367 undergraduate students from a university in the state of Tabasco, Mexico, selected by stratified random probability sampling. The 63.2% were women, with a mean age of 21.6 years (SD=2.82). A Personal Identity Card and Prevalence of Alcohol Consumption Questionnaire, the Family Apgar, the Questionnaire to Evaluate the Social Environment within the School and the AUDIT were used. The study complied with the provisions of the Regulations of the General Health Law on Research. Results: Family dynamics and school social environment were negatively and significantly related to alcohol consumption and to the three types of consumption: low-risk, dependent and harmful. Family dynamics (B= -.040, p<.05) and school social environment (B= -.096, p<.001) were identified as predictors of alcohol consumption in university young people. Conclusion: Family dynamics and school social environment as predictors of alcohol consumption may help to prevent this harmful behavior in young university students. These results can contribute to the inclusion of these variables in the understanding of alcohol consumption behavior.