//view
<?php if ($this->users->can_insert_pros()) { ?>
<a href="#" id="insert_professional" class="button blue"><?php  echo $this->lang->line('Inserir'); ?></a>
<?php } ?>

//controlador
    function can_insert_pros() {
        if ($this->getAdministrator() == 1)
            return true;
        if ($this->getUSRTYPE() == 2)
            return true;
        if ($this->getUSRTYPE() == 3)
            return false;
        $this->db->where(array("ENTID"=>$this->getENTID()));
        $empresa = $this->db->get("tblentity");
        if ($empresa=$empresa->row()){
            if ($empresa->ENTPROS == 0)
                return true;
            $this->db->select("ASSPROID");
            $this->db->distinct();
            $this->db->where(array("ASSPROID !="=>0,"ASSENTID"=>$this->getENTID(),"ASSSTATUS"=>"1"));
            $funcionarios = $this->db->get("tblassign");
            if ((int)$funcionarios->num_rows() < (int)$empresa->ENTPROS)
                return true;
        }
        return false;
    }