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PurposeThe main objective of this work is to show that the traditional specific characteristics of companies as well as cultural and religious dimensions can influence the leverage of companies in different macro-environmental systems.Design/methodology/approachTo achieve this aim, the authors have used data from 1.568 firms from 7 European countries between 2010 and 2016, and the models were estimated by using panel data methodology, specifically the generalized method of moments (GMM) estimation method by Arellano and Bover (1995) and Blundell and Bond (1998).FindingsOverall, the empirical results point out that the cultural moderating factors are essential in determining companies' capital structure, regardless of the country's legal origin. The study results also show that traditional variables, intrinsic to management, macroeconomic environment and religion, have a central role in capital structure, namely for the civilian countries.Originality/valueAs far as the authors know, this is the first work that uses, in addition to the traditional specific characteristics of companies, cultural dimensions and religion, as determinants of debt levels, in different legal systems for Europe.

Este trabalho apresenta uma proposta de business process management (BPM) ágil para o alcance de maior eficiência, eficácia e efetividade em sua aplicação. O método BPM ágil incorpora técnicas de experiência do usuário por meio de design thinking nas fases do BPM. Para isso, esta pesquisa-ação foi realizada na área de recursos humanos (RH) de uma instituição do poder legislativo federal do Brasil. Os métodos constam de oficinas de mapeamento/modelagem de processos e de design thinking, aplicação de questionários com os clientes para confronto dos dados. Para cada um dos processos mapeados, os resultados obtidos na pesquisa apresentaram diferentes graus de contraste entre a percepção das partes interessadas dos processos. Alguns resultados ratificaram a percepção dos executores e dos gestores em relação a visão dos clientes, e em outros casos houve percepções antagônicas, mas complementares.

ABSTRACTAcute transverse myelitis (ATM) is an inflammatory disorder that affects the spinal cord. It is characterized by signs and symptoms of neurologic dysfunction in the motor and sensory tracts of the spinal cord bilaterally, resulting in weakness, sensory loss, and autonomic dysfunction with acute or subacute onset. We report on a child who had ATM and respiratory distress requiring ventilatory assistance who presented with severe self‐mutilation involving his lips. Other findings included bruxism that had caused mobility of the primary teeth. Comprehensive dental care was carried out under sedation. The management of the lip trauma was achieved by the use of a soft, plastic mouth guard, and corticosteroid ointment.