Internal Management Processes Research Articles

The Moderating Effect of Internal Audit in Strategic Planning Implementation Success

The objective of this study is to measure the moderating role of internal audits in the strategic planning implementation success. An internal audit is the primary function for all organizations to measure the effectiveness of the internal controls, risk management and governance processes. On the other hand, strategic planning is one of the most important resource allocation and strategic management instruments for an organization. The question is, how does the internal audit affect the strategic planning implementation success? How do these two strategic management instruments affect each other? In order to answer these questions, an empirical approach is being followed in this study. The conceptual framework of the study is being set up based on internal audits and strategic planning literature, previously validated measures to evaluate the effectiveness of the variables are used to test the hypothesis. Turkey’s biggest 1000 firms are chosen as the target group, and a survey is conducted with 299 samples selected from this target group. The results indicate that the effectiveness of internal audits increases the strategic planning implementation success. Internal audits moderate the relationship between risk management and strategic planning implementation success. Internal audits moderate the relationship between governance and strategic planning implementation success. No empirical evidence is found on the moderating effect of internal audits on the relationship between internal controls and strategic planning implementation success. The primary contribution of this study to the internal audit literature is presenting the relationship between internal audits and strategic planning in a holistic approach with the help of empirical data.

Internal medicine patients admitted without COVID-19 during the outbreak.

BackgroundThe first case of COVID‐19 in Israel was reported on February 21, 2020. Shaare Zedek (SZ), a 1000‐bed tertiary care medical centre in Jerusalem, Israel, cared for a significant number of these patients. While attention focused on COVID‐19 patients, uninfected patients were admitted to decreasing numbers of available internal medicine (IM) beds as IM departments were converted to COVID‐19 isolation wards. As a result of the increase in COVID‐19 patients, closure of IM wards, re‐assignment of staff and dynamic changes in available community placement options, we investigated the impact of the outbreak on IM patient not admitted for COVID‐19.MethodsWe reviewed IM admissions during March 15‐April 30, 2020 for patients without COVID‐19. Characteristics assessed included number of admissions, age, length of stay, mortality rate, number of discharges, number discharged home and functional status of the patients. Data were compared with the previous 3 years (2017‐2019) during the same time period.ResultsDuring March 15‐April 30, 2020 there were 409 patients admitted to IM compared with a mean of 557 over the previous 3 years. Fewer patients were admitted to the ED and the IM wards during the outbreak. There was no significant difference between the two groups with regards to gender, in‐hospital mortality rate, number discharged, number discharged home and patient functional level. Patients admitted during the outbreak to IM were younger (74.85 vs 76.86 years) and had a mean shorter hospital length of stay (5.12 vs 7.63 days) compared with the previous 3 years.ConclusionWhile the characteristics of patients admitted to IM during the outbreak were similar, hospital length of stay was significantly shorter. Internal management processes, as well as patient preferences may have contributed to this observation. An infectious disease outbreak may have a significant effect on uninfected admitted patients.

Proposal process management at the plant operation applied to the generating unit shutdown process of Itaipu Binacional

Abstract The Process Management is a model that enables the functional management of internal processes, cross or not an organization. Enables adequate control of resources, mapping of functions and activities, and aims to improve the results and sustainability. In line with these objectives, the Plant Operation Area Itaipu Binacional interests to map, identify areas for improvement and adequately control its internal processes, one of the shutdown, scheduled and unscheduled, generating units. This work is subject to application of Pereira Júnior method Process Management to shutdown generating units. Justified by the fact that Itaipu aims by 2020 to consolidate as the “[...] generating clean, renewable energy with the best operating performance and the best sustainability practices in the world [...]” (Itaipu Binacional, 2016). For this, has as some of the Strategic Objectives “To improve the efficiency of energy production processes maintaining the technological infrastructure updated” and “[...] foster an organizational culture focused on process efficiency and results” (Itaipu Binacional, 2016). To this end, the various hierarchical levels people were interviewed to map the scheduled shutdown process and unplanned generating units of Itaipu Binacional and raised the requirements for generation of performance and improvement opportunities indicators. Finally, alternative solutions have been suggested to improve opportunities raised, as well as an action plan linked to them.

A behavioral approach to voluntary change and innovation in external financial reporting: A case study of the restructuring of the Annual Report on Form 20-F and the Financial Report

The accounting literature contains a large quantity of studies about mandatory regulatory- enforced changes in external financial reporting, however very few studies explore the underlying behavior and the internal decision management process of companies when substantial change and innovation in their external financial reporting is observed despite non-existence of new regulatory requirements. Due to the absence in the literature to provide explanatory reasons, the existing terms such as “voluntary” have difficulties in explaining such behavior. ‘Voluntary’ implies providing additional information to the investor with the aim to increase transparency and reduce information asymmetries between management and investor. Applying this to the initiation of reducing information appears as a phenomenon. We apply a behavioral economic approach to explain triggers – but also obstacles – for initiating change, which is not regulatory enforced. Considering interviews with company representatives and external auditors as well as archival data, our detailed analysis considering the model of institutional entrepreneurship reveals that organizational changes and individual levels strongly influenced the change project under study. A strong culture of applying management tools such as benchmarking, peer’s analysis and innovation to financial and non-financial reporting seems to have provided a fertile ground for academically-trained accounting executives constantly challenging effectiveness.

Integrated thinking in the reporting of public sector enterprises: a proposal of contents

PurposeThe purpose of this study is to explore how preparers of non-financial information in the public sector report on the integrated thinking (IT) concept proposed in the integrated reporting (IR) initiative. This concept has not been sufficiently examined, and there is no consensus regarding its meaning. In addition, the elements required to put IT into practice have not been empirically investigated. Specifically, given its relevance in the creation of public value, IT in the field of public sector enterprises is analysed.Design/methodology/approachTo this end, content analysis of a sample of IR reports prepared by state-owned entities is performed with the aim of identifying which aspects offer opportunities for improvement with respect to transparency and sustainability.FindingsThe results show empirical evidence on the relevance of the dimensions considered for IT. However, IT is not yet fully implemented in reporting of the studied organizations despite its importance in the IR framework. Regarding the links between IR information and the process of value creation and strategy, the results reveal that in the external approach dimension connections of the environment and the business model with value creation are relatively frequent. However, connections related to commitment to stakeholder demands are infrequent.Research limitations/implicationsThe study has limitations that are primarily related to the small number of sampled companies, which makes it difficult to generalize the conclusions regarding the commitment of organizations to IT. Second, all the dimensions and variables of IT were equally weighted given the lack of weighting information that should be used in IT index construction. Therefore, the index may not be an accurate measure of the commitment of the public entities analysed to this holistic way of thinking. In addition, this study did not take into account other factors that could influence reporting, such as industry or administrative culture, and all public enterprises in the sample were treated as if reporting demands in the public sector were homogeneous regardless of the environment in which they operate. Finally, this study assumes that the quantity of information disseminated through the report about IT variables is an indicator of the degree of adoption of a holistic thinking. However, IT also requires internal management processes and management behaviours which, in fact, are not always reflected in the reports. This could challenge the internal coherence of the quantity of information disseminated through the report as a measure.Practical implicationsThis study’s findings have implications for the reporting of public sector enterprises. From the point of view of preparers, the findings show which aspects were taken into account to reflect IT in the report. Adhariani and De Villiers (2019) consider it a key aspect that preparers should prioritize in preparing the report. The study’s results show that many opportunities exist for improving the content of the nonfinancial information reports and providing evidence about the implementation of IT in public sector reporting. Moreover, this study can help standard setters and practitioners guide the content of reporting by public entities, and thus improving their stakeholder relations, accountability, transparency and credibility. In addition, the results may be interesting for legislators and policymakers when determining what regulatory information should be mandatory for public enterprises. Finally, IT can help governments and public managers identify relevant aspects in the generation of public value and legitimize their actions.Originality/valueApart from contributing to the clarification of the IT concept, this study empirically analyses how it is being made visible in the reports prepared by public enterprises that currently follow the IR conceptual framework. The results of this analysis can contribute to improving transparency and accountability. In addition, the findings also have implications for sustainability development, as they reveal not only what aspects should be considered in IT but also how to make it operational. The results show that internal processes should be better coordinated and that there is a need of greater involvement of the managers with nonfinancial aspects. Furthermore, information should be more interconnected. All previous would improve the perception that citizens have of the future sustainability of public entities. Specifically, the findings have direct implications for reporting. First, we improve the understanding of IT by clarifying the elements that are to be integrated. The research findings on these aspects that show a holistic vision of the organization have practical implications for preparers who can gain a deeper understanding of the elements and how they should be incorporated in the reports and taking into account that connectivity should be a relevant issue.

A primer in the European Commission’s proposed new prudential rules for investment firms

This paper considers the European Banking Authority (EBA) and European Commission proposals for a new prudential rulebook for investment firms. It is relevant to staff in finance, risk and compliance functions at asset management, securities trading and broker-dealer firms and their advisers. The paper opens by considering the EBA’s objectives in proposing a new prudential regime for investment firms. It then goes on to consider the European Commission’s proposal for new legislation that would give effect to these new requirements. It examines the scope of the new rules and the new categorisation of investment firms. The following requirements of the new rules are considered in detail: capital requirements, internal risk management processes, reporting to regulators, disclosure to the market and the minimum liquid assets buffer. The reader will glean an elementary understanding of the new rule requirements on each of these areas. For readers in the UK, there is an assessment of how changes in the UK’s future relationship with the European Union may have an impact on the introduction of this proposed legislation. Finally, the paper considers the most likely practical impact of the new rules on different types of investment firms.

KEY ACCOUNTING PROBLEMS RELATED TO THE STRATEGIES OF INTERNATIONAL TRANSFER PRICING IN MODERN GLOBALLY OPERATING COMPANIES

This paper treats the role and significance of international transfer pricing in the activities of modern globally operating companies in the contemporary conditions of constantly increasing globalization of the world economic area. The main goals and tasks pursued by the mechanism of international transfer pricing in the hyper competitive, highly risky and dynamically changing global business environment are explained. The key accounting problems related to the processes of planning, analysis and control of specific strategies of international transfer pricing in the globally oriented companies are discussed. The rapid development of globalization processes in contemporary conditions determines the growth of the significance and application of international transfer pricing in the activities of modern globally operating companies. Increasing the degree of their economic integration and the amount of their intra-corporate exchange, as well as the increasing complexity of their international transactions, make international transfer pricing one of the most important and topical problem that is faced by these companies.The main goal pursued by the mechanism of international transfer pricing is to optimize activities and maximize overall profits for the company as a whole on a global basis. The accounting problems that may arise in connection with international transfer pricing in modern globally operating companies are in two main aspects:  problems in terms of information provision of the internal management processes that occur in the different subsidiaries and within the company as a whole;  problems in providing the necessary accounting information for the purpose of compiling the financial statements and satisfying the information needs of the interested external users. The accounting information system of globally operating companies should be able to meet the information needs of their distinctive uniform system of making decisions aimed at coordinating goals on a global basis, successfully implementing the global strategy and optimizing resources and results globally. The accounting must provide adequate information needed to make sound management decisions concerning the policy of international transfer pricing that is implemented, to control the implementation of these decisions and subsequently to assess and analyze the results. A key problem for globally operating companies is implementing such a policy of international transfer pricing that ensures optimal results for the company as a whole and at the same time successful practical implementation of the requirement for consistency of the goals of all units operating within the overall organizational structure. Considerable difficulties arise in the objective assessment of costs and benefits of the application of transfer prices in the implementation of numerous and diverse international operations between the different constituent structural units of the company and the making of sound management decisions based on this.

Organization Culture and Utilization of ICT in the Management of Internal Processes at Kenya Medical Training Colleges

Organization Culture and Utilization of ICT in the Management of Internal Processes at Kenya Medical Training Colleges

Resource and Internal Process Management in Third Party Logistics

Abstract Contemporary third-party logistics (3PL) companies tend to broaden their competences in different fields and apart from traditional logistics services provide various value-added services to their customers. A systematic approach of 3PL resource management, as well as performance and quality indicator measurement are needed to forecast development of key performance indicators of a company. The purpose of this study is to discover contemporary tendencies of 3PL with regard to resources, performance and quality related issues, to determine resources, processes and quality indicators of 3PL, and to develop a system dynamics model for optimization of internal resources and processes of a company. The paper provides a systematic review of literature related to management of 3PL resources, quality and performance measurement. A model of management and optimization of 3PL resources and internal processes is developed by applying System Dynamics. The developed model consists of six blocks, namely, commercial activities, operations, procurement, administration, personnel management and quality management, representing different areas of internal activities of 3PL.

Types of Risk in Banking Operations – Categorization and Definitions

Summary Subject and purpose of work: The article deals with the issue of risk mainly in banking activity. Different definitions of risk were reviewed as tools for risk management in banks and for regulatory activities by institutions. Materials and methods: The research material was taken from the subject literature and official documents of financial market institutions - international organizations, as well as foreign and domestic financial institutions. They were mainly legal acts, standards and guidelines/recommendations. Particular attention was paid to documents published by banking supervision authorities. Results: As a result of the study, the multiplicity of concepts and approaches were found to define and identify banking risks as the categorizations presented by regulators seemed to be a standard to apply in risk management practices. Conclusions: Among the risk categorization used by banks, the leading ones have been presented by supervisory authorities. Defining the types of risk in operations should be the first stage of the internal risk management process which is necessary for banks’ survival. Ensuring high quality of the implementation of the first stage determines the efficiency and effectiveness of the entire process. The decisive requirements set by European and national regulators with regard to banks’ application of risk categorization as part of the risk management system contributed to mitigating the phenomena related to the global financial crisis among banks in Europe.

The effect of organisational learning on interorganisational collaborations in innovation: an empirical study in SMEs

ABSTRACTThe collaboration between companies for the development of innovations requires not only sharing a series of resources, but also a clear orientation towards innovation that promotes organisational learning processes. This study develops a multidimensional model of how small and medium enterprises (SMEs) improve interoganizational collaborations as a consequence of their innovative culture that becomes an important instrument to promote organisational learning and innovation. Using data from 500 Spanish SMEs, the findings show that an innovative culture positively affects both interorganizational collaboration and organisational learning. Furthermore, the effect of external collaboration in innovation is mediated by organisational learning, suggesting the importance of acquiring, distributing and interpreting the new external knowledge by employees to ensure a successful development of innovations. The findings of the study provide practical insights into how companies should reinforce their external collaboration and internal knowledge management processes to generate innovations.

SWOT Analysis of the Application of International Standard ISO 14001 in the Chinese Context. A Case Study of Guangdong Province

Industry has long been one of the most important drivers of Chinese economic growth. In order to improve the environmental footprint of industrial areas, Chinese authorities have established mechanisms of environmental control in the internal management processes of companies. In this regard, the international standard ISO 14001 for environmental management systems is the management tool that has had widest adoption among Chinese companies since its creation in 1996. The main purposes of the paper are to investigate the available international and national statistics on the adoptionof ISO 14001 in China, and present opinions on ISO 14001 of the 72 representatives of small and medium enterprises and multinational companies of Guangdong province that participated to the workshop “New tools and standards to advance and measure corporate sustainability”, held in Guangzhou on 26 January 2018. The analysis of strengths, weaknesses, opportunities and threats (SWOT) was adopted as the research method to collect opinions on the ISO 14001 standard. Participants were asked to discuss strengths, weaknesses, threats and opportunities considering four business aspects: sustainability, internal processes, stakeholder engagement, and resource management. Our findings indicate that companies fully embraced ISO 14001 and recognized the necessity of a standardized approach to identify environmental aspects. On the other hand, they also expressed concern about aspects such as the certification cost, the focus on certification itself and not on the improvement of environmental performance, and the lack of integration with sustainability tools such as life cycle assessment (LCA) and other sustainability paradigms such as circular economy and corporate social responsibility (CSR).

Establishing a New Framework for Paleontological Data Through an Evaluation of Current Data Sharing Practices

The long-term lifecycle management of natural history data requires careful planning. Elements that have a significant impact on this planning include data quality, domain-specific requirements, and data interoperability. Standards like Darwin Core Wieczorek et al. 2012 are built to be flexible, allowing institutions to share data quickly without extensive modification of internal information management processes. However, there is often limited consensus on the exact meanings and use of key terms by various domains. If we want to increase the quality, interoperability, and long-term health of collections data, we must reassess how we record specimen data, paying special attention to the terms we use and how we use them. Here we share results from efforts to evaluate current data sharing practices for data from paleontology collections. By analysing the use of terms in Darwin Core, we are constructing a framework for how paleontological data is shared, how terms are used across many institutions, and where there are inconsistencies or lack of terms to support a fully robust record. We have also used data quality assessment and validation tools developed by organizations like the Global Biodiversity Information Facility (GBIF) to provide insight and testing for term-specific requirements addressing quality on a more global scale than might be the focus of any more locally driven data quality assessment. These assessments can guide the development of a new framework for sharing paleontological data, enabling the community to collaborate and find solutions to increase quality and interoperability. Additionally, individual institutions can utilize the framework to enhance long-term care of digital assets with global participation in mind.

SME ambidexterity during economic recessions: the role of managerial external capabilities

PurposeMost literature on ambidexterity has focused on large firms and on the influence of internal issues in this strategy, that is, organizational structures, top management integration, or internal knowledge management processes (Lutbatkin et al., 2006; Chang et al., 2011; Lee and Huang, 2012). The purpose of this paper is to assess small- to medium-sized enterprises (SMEs)’ ambidexterity strategies during economic recession periods in comparison with those of large firms and identify the managerial external capabilities which are associated with the development of SMEs’ ambidexterity.Design/methodology/approachA multinomial logit model and a probit model are proposed and tested using data collected from 2,150 Spanish firms during the period of 2009-2013.FindingsThe data analysis reveals that SMEs develop more ambidextrous innovation strategies in recession periods than larger firms do. Moreover, two managerial external capabilities have been identified as drivers of SMEs’ ambidextrous behavior in crisis periods: first, the capability of top management to anticipate scenarios; and second, the capacity to acquire adequate external resources through co-operation.Practical implicationsThe results show that SME managers wanting to develop ambidextrous strategies in recession periods have to forecast scenarios in terms of innovation difficulties and strengthen their resources through co-operation. Implementation of public policy is encouraged to support these capabilities, thus enhancing SME sustainability in uncertain contexts.Originality/valuePrior studies have paid little attention to the role of external capabilities. Although their role was revealed as a relevant dimension in the study of SME ambidexterity in adverse contexts by Cao et al. (2010), it remained underexplored. This paper aims to fill this gap.

Internal Quality Process Management Evaluation in Higher Education by Students

Abstract With the increasing importance of higher education, there is also growing public concern about its productivity. Therefore, the aim of the study is to evaluate the key internal quality management processes by student evaluation and to reveal the key factors of an effective internal quality process management. The indicators used are based on student satisfaction with the education process. The results are based on a quantitative survey using questionnaire data collection within a sample of students, and qualitative research within target groups. Descriptive statistics and two dimensional statistical methods were used to evaluate the quantitative results. The results show student evaluation of five key areas of the internal quality process management evaluation: leadership and strategic planning, student and stakeholder focus, measurement of student learning outcomes, human resource planning and educational process management. A limitation of the study is its narrow focus on a case study of a single private university.

The relationships between information management, process management and operational performance: Internal and external contexts

The role of information in supporting processes in firms' operations has become increasingly important. In today's competitive market, information management has become a “prerequisite” for process management. This study examines the role of information management as the driver of process management and its impact on operational performance. Specifically, we distinguish the contextual factors of the variables used in this study in terms of internal and external aspects that reflect intra-firm and inter-firm boundaries. Using a data set drawn from 202 manufacturing firms in Australia, we find that both internal information management and external information management have positive relationships with both internal process management and external process management. Internal process management has positive effects on both internal and external operational performance, but external process management only has a positive effect on external operational performance. Finally, both internal and external operational performance have positive effects on business performance. We conclude by discussing the implications and contributions of the findings.

Creating a resilient management system delivering a flexible foundation for growth in an energy organisation

Many organisations find it challenging to effectively integrate separate internal management systems and processes into one cohesive framework that supports organisational strategy. A management system is a framework of policies, processes and procedures developed to ensure an organisation can complete the tasks necessary to achieve its strategic objectives. International and industry standards typically take a functional view of management systems, often resulting in silos of information. In addition, inefficient and isolated safety, environmental, process safety, risk, compliance and quality management systems cost time and money, and can increase the likelihood of safety incidents in critical development and production environments. To support Woodside’s vision to be a global leader in upstream oil and gas, Woodside needed to establish a common approach to how it operates, wherever the location, and develop a strong foundation to support its strategic objectives. Woodside recently undertook an internally led company-wide project to renew its Woodside Management System (WMS) to improve integration between disparate functionally based management systems and capture the way we work more effectively. As part of the project, Woodside took the opportunity to redesign its WMS framework and streamline its processes and procedures by simplifying and removing duplicate or redundant existing information. Through the project, Woodside developed a single integrated management system that is independent of organisational structure and closely linked to our vision. The integrated control framework created within the WMS supports conformance to process and forms the foundation of assurance activities across the entire company. The WMS integrates a hierarchy of business processes, focused upon value stream activities, and clearly defines operational processes and activities. This paper discusses the objectives and outcomes of the project, some challenges during implementation and the change management approach to develop the culture and behaviours to drive continuous improvement and unlock the benefits of an integrated management system.

Branding a tertiary institution by committee: An exploration of internal brand analysis and management processes

This article explores how a branding committee was used to facilitate part of a Canadian university’s branding process. It builds on recent cases exploring the effectiveness of branding processes, focusing on using a committee of selected stakeholders. The benefits and drawbacks of using such a committee in the institution’s brand analysis process are examined from the committee members’ perspective. In-depth interviews were conducted with the committee, exploring individual contributions, leadership, engagement, and overall effectiveness, as well as possible improvements. These interviews were analysed using qualitative content analysis, eliciting key themes and rich narrative. Specific insights into the committee members’ perceptions of the benefits of a branding committee and their attitudes about their effectiveness, both as individuals and the committee as a whole, are also discussed. The overall findings offer theoretical and practical implications in terms of managing the branding process in an inclusive manner that takes account of stakeholder views and taps into their inherent knowledge, arguably presenting a more holistic brand. While the context is that of a Canadian university, the authors argue that the findings offer significant insights into key factors surrounding the use of committees when managing the branding process for the majority of larger organizations.

Internal Audit Activities as a Support to Governance Processes

Lately, the role of internal audit is viewed with great importance in the context of the supervisory mechanisms of corporate governance, which is a direct result of requests for more effective corporate governance and the need for control. Corporate governance foundation may be considered through the four cornerstones: Audit Committee, Executive Management, Internal Auditors and External Auditors. Internal audit contributes to corporate governance effectiveness through relations and communication with other cornerstones. It is believed that by providing assurance on the effectiveness of risk management, control and governance processes, internal audit is becoming a "key cornerstone" underlying the effective management. This paper analyzes how internal audit contributes to strengthening the governance processes through its relation with the primary beneficiaries, managers and the Audit Committee. The Audit Committee, focused on oversight of financial reporting, controls and risk management, relies on internal audit to assist in carrying out its responsibilities. Also, internal audit provides advice to managers at all levels and information related to the effectiveness of the internal control and risk management processes as well as other important services. It may be concluded that internal audit activities, through its impact on other participants in governance, affect the quality of corporate governance. Internal audit is an important factor in achieving effective governance and is considered as an "integral part of corporate governance mosaic".

Resorts no Brasil: uma avaliação do desempenho

O presente artigo analisa o desempenho mercadológico e financeiro dos resorts no Brasil. O objetivo geral foi identificar o comportamento dos principais indicadores de desempenho financeiro, sob a ótica das receitas, na medida de contribuir para uma melhor compreensão de como opera esse setor no país. Para se obter os resultados desejados, foram realizadas pesquisas correlacionais que geraram os valores e índices de crescimento que permitiram estabelecer uma relação comparativa entre os anos de 2013 e 2014. Serviram como fontes primárias os resorts filiados à Associação Brasileira de Resorts - Resorts Brasil, bem como entrevista de campo, com profissional de reconhecida atuação na área. As fontes secundárias se basearam em autores consagrados no universo da temática analisada. O universo de investigação foi formado pelos 49 resorts oficialmente reconhecidos pela principal entidade da área no país, ABR/Resorts Brasil. A entidade colaborou com o presente estudo ao permitir o acesso ao de seu banco de dados, onde os associados depositam mensalmente as informações de desempenho. Os empreendimentos estudados também foram segmentados em quatro subgrupos que foram analisados de forma separada. Os resultados mostraram que o mercado de resorts nacionais segue avançando em seus índices de desempenho e aperfeiçoando seus processos internos de gestão e distribuição de vendas. Entre os anos analisados, foi observada uma melhora no desempenho das receitas nominais na ordem de 6,34% no principal índice analisado. No que tange aos subgrupos, os resorts localizados em praia e os que operam no sistema all inclusive geraram os resultados mais significativos.