2 resultados para Value analysis (Cost control)

em Repositório Científico da Universidade de Évora - Portugal


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In Portugal, Veterinary Pathology is developing rapidly, and in recent years we assist to the emergence of private laboratories and the restructuring of universities,polytechnics and public laboratories.The Portuguese Society of Animal Pathology,through its actions and its associates has been keeping the discussion among its peers in order to standardizethe criteria of description,classification and evaluation of cases which are the subject of our daily work.One of the last challenges is associated with the use of routine histochemical techniques and immunohistochemistry, in an effort to establish standardized panels for tumour diagnosis, which could eventually reduce each analysis cost.For this purpose a simple survey was built, in which all collaborators answered questions about the markers used for carcinoma, sarcoma and round cell tumour diagnosis, as well as general questions related with the subject. We obtained twenty-one answered to the questions, from public and private laboratories.In general, in most cases immunohistochemical and histochemical methods are used for diagnosis.The wide spectrum cytokeratins are universally used to confirm carcinoma, and vimentin for sarcoma. The CD3 marker is used by all laboratories to identify T lymphocytes. For the diagnosis of B-cell lymphoma, the marker used is not consensual. In each laboratory there are different markers for more specific situations and only two labs perform PCR techniques for diagnosis. These data will be presented to promote extended discussion,namely to reach a consensus when different markers are used.

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A opção por uma gestão eficiente e eficaz é a resposta a dar à crescente racionalização de recursos que tem vindo a ser imposta às entidades públicas portuguesas e à qual não escapam as instituições que integram o sector do ensino superior. Assim sendo, estas entidades devem desenvolver e ao mesmo tempo, adoptar mecanismos que lhes permitam gerir recursos, quer os colocados à sua disposição, quer os gerados internamente, tendo em vista a sua optimização. Actualmente a prática da Contabilidade Analítica nas Instituições assume, cada vez mais, um papel dominante na análise e controlo dos custos, mas também dos proveitos e resultados por actividade. O objectivo da implementação deste Projecto, além de ser um desafio pessoal e Institucional, é uma obrigação legislativa, à qual pretendemos responder ao colocarmos em prática a Contabilidade Analítica, inserida no Plano Oficial de Contabilidade para o Sector Público - Sector da Educação, aprovado pela Portaria nº 794/2000, de 20 de Setembro. ABSTRACT: The choice of an efficient and effective management is the answer to the increasing rationalization of resources that have been imposed on portuguese public entities and of which the institutions from the higher education sector do not escape. Therefore, these entities must develop, and at the same time, adopt mechanisms that allow them to manage resources, both those placed at their disposal, and those that are internally generated, with an aim of optimization. Currently the practice of management accounting in the institutions assumes an increasingly a dominant role in the analysis and control of costs, but also in the income and earnings per activity. The purpose of implementing this project, besides being a personal and institutional challenge, is a legislative requirement that must be dealt with, by putting into practice the Management Accounting, inserted in the Official Accounting Plan for the Public Sector- Education Sector, approved by the Ordinance Nº 794/2000 of September 20.