Reflexões para um framework da informação de custos do setor público brasileiro

O presente artigo sumariza uma proposta de framework da informação de custos para o setor público no Brasil. A proposta emergiu de contribuições promovidas pelo governo central no Brasil na realização de duas equipes de trabalho, a primeira pela comissão interministerial em 2005, e a segunda coordenada pelo Ministério da Fazenda em 2008/09. Essas contribuições foram validadas em relação às críticas veiculadas no meio acadêmico quanto às estruturas conceituais da contabilidade financeira (framework) emitidas pelo International Accounting Standards Board e Financial Accounting Standards Board, e em relação à literatura internacional de implantação de sistemas de custos no setor público. A adoção de um sistema de custos é exigida para as entidades públicas no Brasil desde 1964; entretanto, somente agora é objeto de um trabalho conduzido pelo Ministério da Fazenda para o governo federal, cujos primeiros resultados serão divulgados neste ano. O acórdão emitido pelo Tribunal de Contas da União em 2004, determinando que a legislação seja observada, tende a ampliar tal adoção. Contudo, a adoção não é suficiente, é necessária a utilização, que é função da relevância percebida da informação de custos. Sugere-se que a difusão da adoção e uso de sistemas de custos no setor público brasileiro seja feita através de uma implantação gradual, flexível, mediante a adoção do regime de competência, e baseada num framework único e comum às diversas entidades.

Iniciativas de gestión pública que promueven la productividad desde una perspectiva del género

Este trabajo es un análisis crítico de la gestión organizacional que estudia la participación de la mujer en formatos productivos locales en dos regiones: la provincia de Santa Fe en Argentina y en las regiones rurales de la Zona Central de Chile. Ambos análisis exponen una visión acerca del riesgo del retorno de la inversión del capital socio-económico en formatos productivos de desarrollo local que son afectados por intervenciones de la administración de políticas públicas en el ámbito de la mujer. Este trabajo constituye un análisis cualitativo descriptivo y de proceso heurístico sobre la visión que se tiene del género, y particularmente de la mujer, para entender qué tipos iniciativas estimulan la participación hacia esa forma de organización de trabajo de coproducción y bajo qué condiciones estas ocurren.

Pilares necesarios para una descentralización autónoma sin cooptación del poder central: reflexiones para el proceso descentralizador chileno

El debate sobre la descentralización en Chile ha tomado un nuevo impulso de demandas a través de diversas acciones colectivas regionalistas desarrolladas desde el año 2011, las que han establecido un "nuevo ciclo" marcado por redefiniciones de las relaciones entre Estado y sociedad. Este nuevo periodo se ha caracterizado por un fuerte debate político, el que ha enfrentado a distintas posiciones e intereses en torno a cómo lograr una descentralización que permita un doble virtuosismo: desarrollar grados crecientes de autonomía evitando el caudillismo y la captura de los entes subnacionales por grupos y mafias locales, a la vez que generar un proceso descentralizador que evite la cooptación y control desde el poder central. Problematizando en torno a este último punto, el presente artículo es una investigación descriptiva-exploratoria, con énfasis en lo teórico, que busca identificar dimensiones de éxito de una descentralización no cooptativa, que sirvan como insumo al proceso chileno. Para ello se concluye que los tres pilares fundamentales para alcanzar una descentralización autónoma sin cooptación del poder central son el fortalecimiento y autonomía financiera, la participación y democratización territorial y un proceso de institucionalización.

As malformações congênitas nas internações dos hospitais de Ribeirão Preto, SP, Brasil

São apresentados os dados sobre internações por malformações congênitas registradas pelo Centro de Processamento de Dados Hospitalares do Departamento de Medicina Social da Faculdade de Medicina de Ribeirão Preto, USP, desde 19 de janeiro de 1970 a 30 de julho de 1974 em sete estabelecimentos hospitalares. Tais internações participam com 1,48% no total de internações, excluindo-se as causas acidentais. Encontrou-se que as distribuições de diagnósticos principais e secundários classificados por tipo de malformação são significantemente diferentes; descreveu-se a participação de cada estabelecimento nestas internações. Do mesmo modo, encontrou-se um incremento significativo na percentagem de internações por malformações congênitas com o transcurso de tempo, o que é atribuído ao Hospital das Clínicas exclusivamente. Apresentou-se a percentagem de mortalidade por diagnóstico, as razões de sexo e a duração média das internações, encontrando-se nesta última que é maior que a média do total de internações. Descreveu-se também a realização de procedimentos cirúrgicos, a distribuição por idades e a procedência dos pacientes com malformações congênitas, sugerindo que os hospitais de Ribeirão Preto funcionem como centros de referência para o tratamento e a correção dessas anomalias.

Alcoolemia em vítimas fatais de acidentes de trânsito no Distrito Federal, Brasil

O objetivo do estudo foi analisar a presença de alcoolemia em vítimas fatais de acidentes de trânsito, no Distrito Federal, em 2005. De 442 óbitos, 163 foram resultantes de atropelamentos, 84 de capotagem e 195 de colisão. A alcoolemia foi dosada em 238 casos (53,7%). A maioria das vítimas era jovem, entre 18 e 35 anos e do sexo masculino. Entre as vítimas de colisão, 44,2% tinham níveis de alcoolemia acima de 0,6 g/l; nas vítimas de capotagens, esse percentual foi de 57,7% e, entre os pedestres, 32,5%. A diferença entre as proporções de vítimas com alcoolemia positiva foi estatisticamente significativa para os que sofreram acidentes de capotagem em relação aos demais.

Surveillance of mother-to-child HIV transmission: socioeconomic and health care coverage indicators

OBJECTIVE: To identify clustering areas of infants exposed to HIV during pregnancy and their association with indicators of primary care coverage and socioeconomic condition. METHODS: Ecological study where the unit of analysis was primary care coverage areas in the city of Porto Alegre, Southern Brazil, in 2003. Geographical Information System and spatial analysis tools were used to describe indicators of primary care coverage areas and socioeconomic condition, and estimate the prevalence of liveborn infants exposed to HIV during pregnancy and delivery. Data was obtained from Brazilian national databases. The association between different indicators was assessed using Spearman's nonparametric test. RESULTS: There was found an association between HIV infection and high birth rates (r=0.22, p<0.01) and lack of prenatal care (r=0.15, p<0.05). The highest HIV infection rates were seen in areas with poor socioeconomic conditions and difficult access to health services (r=0.28, p<0.01). The association found between higher rate of prenatal care among HIV-infected women and adequate immunization coverage (r=0.35, p<0.01) indicates that early detection of HIV infection is effective in those areas with better primary care services. CONCLUSIONS: Urban poverty is a strong determinant of mother-to-child HIV transmission but this trend can be fought with health surveillance at the primary care level.

Diferencas entre as medidas do indice-h geradas em distintas fontes bibliograficas e engenho de busca

MÉTODOS: Comparou-se a produção científica de pesquisadores brasileiros bolsistas 1-A do CNPq, das áreas da saúde coletiva, imunologia e medicina. Os índices-h de cada pesquisador foram estimados com base no Web of Science , Scopus e Google Acadêmico. Foram estimadas as medianas dos índices-h para os grupos de pesquisadores em cada área, e para comparar as diferenças foram usados, de acordo com cada fonte, o teste não paramétrico de Kruskal- Wallis e as comparações múltiplas de Behrens-Fisher. RESULTADOS: A área da imunologia apresentou mediana dos índices-h mais alta que os da Saúde Coletiva e da Medicina quando se utiliza a base Web of Science . Porém, essa diferença desapareceu quando a comparação foi feita utilizando a base Scopus ou o Google Acadêmico. CONCLUSÕES: A emergência do Google Acadêmico traz a um novo patamar as discussões sobre a medida do impacto bibliométrico das publicações cientificas. Áreas com fortes componentes profissionais, em que o conhecimento produzido é e deve ser publicado também na língua nativa, vis-a-vis sua difusão para a comunidade internacional, têm padrão de publicações e citações científicas diferente de áreas exclusivas ou predominantemente acadêmicas e mais bem captado pelo Google Acadêmico. OBJETIVO: Analisar a utilização do índice-h como medida do impacto bibliográfico da produção científica de pesquisadores brasileiros.

Reactividad a la histoplasmina en trabajadores de granjas avícolas en la provincia de Ciego de Avila, Cuba

Se realizo una encuesta epidemiológica mediante la prueba intradérmica de histoplasmina a 392 trabajadores de granjas avícolas y 265 de diferentes centros ocupacionales considerados sin riesgo profesional de exposición a Histoplasma capsulatum, agente etiológico de la histoplasinosis. Entre los trabajadores del primer grupo se detectó un 28,8% de positividad, mientras que en el segundo grupo se encontro un 13,2% de casos positivos; desde el punto de vista estadístico existió diferencia significativa entre ambos, lo que demuestra que los trabajadores de granjas avícolas son un grupo de riesgo de adquirir la infección por H capsulatum. Entre los trabajadores del grupo I se encontro un porcentaje de reactividad más alto en aquellos grupos ocupacionales que estaban más en contacto con las excretas de las aves. El tiempo de trabajo en la granja también parece influir en la reactividad a la prueba.

Evaluation of penicillin therapy in patients with leptospirosis and acute renal failure

The effectiveness of specific antibiotic treatment in severe leptospirosis is still under debate. As part of a prospective study designed to evaluate renal function recovery after leptospirosis acute renal failure (ARF) (ARF was defined as Pcr > or = 1.5 mg/dL), the clinical evolutions of 16 treated patients (T) were compared to those of 18 untreated patients (nT). Treatment or non-treatment was the option of each patient's attending infectologist. The penicillin treatment was always with 6 million IU/day for 8 days. No difference was found between the two groups in terms of age, gender, number of days from onset of symptoms to hospital admission, or results of laboratory tests performed upon admission and during hospitalization, but proteinuria was higher in the treated group. There were no significant difference in the other parameters employed to evaluate patients' clinical evolution as: length of hospital stay, days of fever, days to normalization of renal function, days to total bilirubins normalized or reached 1/3 of maximum value and days to normalization of platelet counts. Dialytic treatment indication and mortality were similar between group T and nT. In conclusion, penicillin therapy did not provide better clinical outcome in patients with leptospirosis and ARF.

Evaluation of hemostasis disorders and anticardiolipin antibody in patients with severe leptospirosis

A prospective study was designed to evaluate disorders of hemostasis and levels of anticardiolipin antibodies (ACL) in 30 patients with severe leptospirosis and acute renal failure (ARF) (ARF was defined as serum creatinine > or = 1.5 mg/dL). The patients had been admitted to the Walter Cantídio University Hospital, São José Infectious Diseases Hospital and General Hospital of Fortaleza, Ceará, from August 1999 to July 2001. They all were male, with a mean age of 32 ± 14 years and with clinical and laboratory diagnoses of ARF leptospirosis. The time elapsed between onset of symptoms and the first hemorrhagic manifestation was 9 ± 4 days. Bleeding was observed in 86% of the patients. Laboratory tests showed significantly high levels of urea (181 ±95 mg/dl), fibrinogen, (515 ± 220 mg/dl), prothrombin time (13.3 ± 0.9 seconds) and low platelet counts (69 ± 65x10³/mm³) on admission. There was no elevation in activated partial thromboplastin time or thrombin time. Levels of IgM and IgG ACL concentrations were significantly increased (p < 0.05) in leptospirosis patients when compared to control patients (28.5 ± 32.4 vs. 11.5 ± 7.9MPL U/ml and 36.7 ± 36.1 vs. 6.5 ± 2.5 GPL U/ml), respectively. Vasculitis, thrombocytopenia and uremia should be considered important factors for the pathogenesis of hemorrhagic disturbances and the main cause of death in severe leptospirosis.

Acute renal failure after massive honeybee stings

Two clinical cases of patients who survived after numerous attacks of Africanized bees (600 and 1500 bee stings, respectively) are reported. Clinical manifestation was characterized by diffuse and widespread edema, a burning sensation in the skin, headache, weakness, dizziness, generalized paresthesia, somnolence and hypotension. Acute renal failure developed and was attributed to hypotension, intravascular hemolysis, myoglobinuria due to rhabdomyolysis and probably to direct toxic effect of the massive quantity of injected venom. They were treated with antihistaminic, corticosteroids and fluid infusion. One of them had severe acute renal failure and dialysis was required. No clinical complication was observed during hospital stay and complete renal function recovery was observed in both patients. In conclusion, acute renal failure after bee stings is probably due to pigment nephropathy associated with hypovolemia. Early recognition of this syndrome is crucial to the successful management of these patients.

Pancreatic involvement in fatal human leptospirosis: clinical and histopathological features

Hyperamylasemia has been reported in more than 65% of patients with severe leptospirosis, and the true diagnosis of acute pancreatitis is complicated by the fact that renal failure can increase serum amylase levels. Based on these data we retrospectively analyzed the clinical and histopathological features of pancreas involvement in 13 cases of fatal human leptospirosis. The most common signs and symptoms presented at admission were fever, chills, vomiting, myalgia, dehydratation, abdominal pain and diarrhea. Trombocytopenia was evident in 11 patients. Mild increased of AST and ALT levels was seen in 9 patients. Hyperamylasemia was recorded in every patient in whom it was measured, with values above 180 IU/L (3 cases). All patients presented acute renal failure and five have been submitted to dialytic treatment. The main cause of death was acute respiratory failure due to pulmonary hemorrhage. Pancreas fragments were collected for histological study and fat necrosis was the criterion used to classify acute pancreatitis. Histological pancreatic findings were edema, mild inflammatory infiltrate of lymphocytes, hemorrhage, congestion, fat necrosis and calcification. All the patients infected with severe form of leptospirosis who develop abdominal pain should raise the suspect of pancreatic involvement.

Erythema induratum of Bazin and renal tuberculosis: report of an association

Erythema induratum of Bazin is a disease that usually affects women, in whom erythematous subcutaneous nodules and plaques appear on the posterior part of the lower extremities, some of which ulcerate. In many countries, tuberculosis is still the main etiologic factor. We report a case of a 40-year-old woman who presented a course of protracted and recurrent episodes over five years of cutaneous lesions on her legs. These tend to involute, but new crops appear at irregular intervals. It was painful, erythematous-violaceous nodules, some of which drained a reddish secretion. The histopathologic features of the lesions demonstrated inflammatory infiltration, with predominance of neutrophils in dermis and hypodermis, necrotizing vasculitis in the arterioles and septal fibrosis. There was no granuloma. The Ziehl-Neelsen stain did not revealed acid-fast bacilli, and the culture of biopsy specimen was negative. The tuberculin skin test was strongly positive (17 mm). The chest X-ray was normal. Few months later she presented adynamia and urinary complaints, such as polacyuria and dysuria. It has been done an urynalysis, which demonstrated acid pH urine, sterile pyuria and microscopic hematuria. It was then raised the diagnostic hypothesis of renal tuberculosis. The urine culture for M. tuberculosis was positive in two out of ten samples. The treatment was instituted with rifampin, isoniazid and pyrazinamide, with complete regression. This case illustrates a clear association between erythema induratum and renal tuberculosis, demonstrated by the remission of the cutaneous lesions after the treatment of the renal tuberculosis.

Renal involvement in human rabies: clinical manifestations and autopsy findings of nine cases from northeast of Brazil

A retrospective study was conducted in nine patients with rabies admitted to a hospital of Fortaleza, Brazil. Autopsy was performed in all cases. The ages ranged from three to 81 years and six were males. They all were bitten by dogs. The time between the accident and the hospital admission ranged from 20 to 120 days (mean 45 ± 34 days). The time until death ranged from one to nine days (mean 3.3 ± 5.5 days). The signs and symptoms presented were fever, hydrophobia, aerophobia, agitation, disorientation, dyspnea, sialorrhea, vomiting, oliguria, sore throat, pain and hypoesthesia in the site of the bite, headache, syncope, cough, hematemesis, mydriasis, hematuria, constipation, cervical pain and priapism. In three out of six patients, there was evidence of acute renal failure, defined as serum creatinine > 1.4 mg/dL. The post-mortem findings in the kidneys were mild to moderate glomerular congestion and mild to intense peritubular capillary congestion. Acute tubular necrosis was seen in only two cases. This study shows some evidence of renal involvement in rabies. Histopathologic findings are nonspecific, so hemodynamic instability, caused by autonomic dysfunction, hydrophobia and dehydration must be responsible for acute renal failure in rabies.