Fístula gastrocolocutánea: una infrecuente complicación de la gastrostomía endoscópica percutánea

Endoscopic percutaneous gastrostomy is a safe technique although with potential complications before which the clinician has to be on alert in order to early detect them even after a long period of normal functioning. Most of them represent minor problems. Gastrocolocutaneous fistula is a rare but severe complication favored by some risk factors such as previous post-surgical adherences, deformities of the spine, or excessive gastric inflation at the time of performing the technique. We present the case of a patient with PEG with this complication that occurred after the first tube replacement. Our goal was in two senses: on the one hand, to analyze the preventive aspects and basic guidelines for a safe PEG placement to minimize the risks; on the other hand, to alert on the possible presence of this entity to prevent a progressive nutritional impairment. This complication ought to be included in the differential diagnosis of the diarrhea syndrome in the patient carrying a PEG. The diagnostic techniques of choice are radiologic tests such as CT scan and contrast media administration through the tube. Surgical therapy should be reserved to patients with acute peritonitis in order to perform a new gastrostomy.

Guía de buenas prácticas para mejorar la facturación por la asistencia sanitaria a ciudadanos de la UE en el SSPA

Esta guía ha sido elaborada y editada como parte de las actividades del proyecto de investigación “Como mejorar la recuperación de costes derivados de la asistencia sanitaria a ciudadanos de la Unión Europea en la Comunidad Autónoma de Andalucía”. Inés García-Sánchez, editora

Le financement des hôpitaux suisses par APDRGs

Dans le cadre du projet de modification du financement des hôpitaux, les partenaires de deux des plus grands cantons suisses - Vaud (Lausanne) et Zürich - ont décidé d'expérimenter le mode de système de paiement par cas traité dès le mois de janvier 2002, en utilisant la classification "All patient diagnosis related groups" (APDRGs). Pourquoi a t-on choisi les APDRGs? Ce système de classification des patients est-il adapté au contexte helvétique? Quelles en sont les caractéristiques? Quelles précautions doit-on prendre pour limiter les risques attendus? Quelles adaptations implique ce nouveau financement pour les différents acteurs?

The short arm of the law: judicial institutions and local governance in Brazil

This paper estimates the effect of judicial institutions on governance at the local level in Brazil. Our estimation strategy exploits a unique institutional feature of state judiciary branches which assigns prosecutors and judges to the most populous among contiguous counties forming a judiciary district. As a result of this assignment mechanism there are counties with nearly identical populations, some with and some without local judicial presence, which we exploit to impute counterfactual outcomes. Conditional on observable county characteristics, offenses per civil servant are about 35% lower in counties that have a local seat of the state judiciary. The lower incidence of infractions stems mostly from fewer violations of financial management regulations by local administrators, fewer instances of problems in project execution and project managment, fewer cases of non-existent or ineffective civil society oversight and fewer cases of improper handling of remittances to local residents.

Financement des hôpitaux par APDRG et compensation des risques entre assureurs

Ce rapport analyse les données (coût par patient et par assureur) du CHUV (Centre hospitalier universitaire vaudois) pour 2002 et 2003 et conclue que la facturation en APDRG n'a pas n'effet de désolidarisation entre les assureurs.

Importância da Gestão de Créditos na gestão da Tesouraria das Empresas

A gestão de Crédito é um tema que vem chamando a atenção dos administradores, já que é considerado um instrumento de gestão muito importante no processo competitivo e para o equilíbrio das empresas. O estudo em causa tem como objectivo principal analisar a importância e os impactos da Gestão de Crédito na Tesouraria das empresas, através de um estudo de caso da empresa Electra, SA. Os resultados do estudo mostram que os problemas de tesouraria podem ser de natureza estrutural e conjuntural. A gestão de tesouraria de curto prazo é o mais importante instrumento de gestão financeira que avalia e controla a actividade corrente das empresas, permitindo em tempo oportuno a tomada de decisões, perspectivando uma gestão eficiente, o equilíbrio financeiro e a eficácia organizacional. O tema em estudo pretende realçar a importância que a gestão de créditos tem na gestão da tesouraria de curto prazo, já que este tem como principal função para além da gestão do realizável (créditos), a gestão do disponível, do stock, das dívidas a terceiros a curto prazo. Uma boa gestão de crédito (realizável) permite de uma forma directa ganhos de eficiência a nível da gestão do disponível, na gestão dos stocks e de forma indirecta influencia as decisões a nível da gestão das dívidas a terceiros de curto prazo. Credit management is a subject that has been growing in the administrator’s attention, as it’s considered to be a somewhat important management tool on the competitive process as well as on the company’s balance. The present case study on Electra S.A, aims for the importance and impact analysis of Credit Management on the company’s cashier. The study results demonstrate that the cashier issues can be structure and conjuncture related. The short term cashier management is the most important financial management tool, which assesses and controls the company’s current activity, enabling timely decision making process, foreseeing an efficient management, the financial equilibrium and the organization efficiency. This paper’s main goal is to enhance the credit management importance on the short term cashier management, as the latter’s main goal, apart from the credit management is to administer the availability, the stock and short term third party debts. A good credit management enables a direct efficiency improvement at the availability management level, on the stock management and indirectly influences the decisions taken at the short term third party debt management level.

A importância da demonstração do fluxo de caixa e o paradigma da utilidade

No contexto mundial, em virtude da complexidade da economia, da expansão e competitividade dos mercados, verifica-se uma crescente necessidade das empresas em buscarem instrumentos que as auxiliem no planeamento e controle de seus recursos para que estes sejam usados de maneira adequada, a fim de salvaguardar a actividade empresarial e alcançar o objectivo almejado pela empresa. O sucesso empresarial demanda cada vez mais o uso de práticas financeiras apropriadas. A realidade aponta para gestores sedentos de informações relevantes que irão auxiliar o seu processo decisório. Assim sendo, o trabalho ora intitulado: A Importância do Fluxo de Caixa, e o paradigma da utilidade foi elaborado através de pesquisa bibliográfica e exploratória sobre o assunto em questão, tendo como base artigos, livros e dissertações. O seu objectivo principal é enfatizar a importância do demonstrativo de Fluxo de Caixa como ferramenta para os gestores obterem eficiência na administração financeira da sua entidade. Para tanto, iniciamos com uma resenha histórica do mapa em estudo. Num segundo momento fazemos um enquadramento teórico onde referimos ao conceito de fluxo de caixa, seus objectivos, as suas normas legais nacionais e internacionais, e a presença da demonstração de fluxo de caixa no mercado Cabo-verdiano antes de 2009. Em seguida temos a metodologia de elaboração do mapa, onde fazemos referências ao aspecto conceptual, aos métodos de elaboração o método directo e indirecto, as vantagens e desvantagens sem deixar de lado o paradigma da utilidade do mapa. Finalizando, apresentamos uma parte prática onde o objectivo é expressar em números tudo o que foi divulgado teoricamente. In the global context, along with the virtue of the economic complexity, from the expansion and the competition of the markets, there is an essential increase of the companies looking forward for instruments that will assist them in planning and control the resources so that these would be used in the most adequate way, in a way to guaranty company’s activity and to accomplish the objectives intended by the company. Company’s success requires more and more the use of appropriated financial practice. The reality demonstrates managers eager for relevant information that will support his/her process of decision. So therefore the work entitled “The Importance of Cash Flow” and its paradigm of utility was elaborated according to the bibliographic and exploratory research about the topic in question, having as support articles, books and dissertations. Its main objective is to emphasize the importance of the Cash Flow Statement as an instrument for the managers to obtain efficiency in the financial management of its corporation. For that, we start with an historical review of the statement in study. Secondly we make a theoretical approach where we reflect on the Cash Flow, its objectives, its national and international official standards and the statement of Cash Flows in Cape Verdean market before 2009. After that, there is the methodology of the design of the statement, where we refer to the conceptual aspects, the direct and indirect methods of design, the advantages and disadvantages without letting out the paradigm of utility of the statement. Finally, we present a practical case illustrating in numbers the whole thing that was presented theoretically.

Kruunun taloudenpito Hämeen linnassa 1500-luvun puolivälissä

Summary: Financial management at Häme Castle in the mid-sixteenth century (from 1539 to about 1570)

DRG et financement des hôpitaux en Suisse : quelques leçons à tirer de l'Allemagne

Quelles leçons peut-on tirer de l'expérience allemande entre 2002 et 2005 dans la mise en oeuvre des DRG pour le financement des hôpitaux ? Le propos n'est pas d'aborder les questions techniques en relation avec le projet SwissDRG, mais de contribuer à la réflexion générale sur le financement par DRG des hôpitaux en Suisse. [Auteur]

Aplicación web para la gestión de peluquerías

El proyecto consiste en una aplicación web que permitirá gestionar todo lo relacionado con una peluquería, es decir, tener un control de los trabajadores, clientes, productos y proveedores, tener acceso a una agenda virtual para administrar citas, controlar la gestión económica de la empresa, etc.

Pratiques comptables des hôpitaux et faisabilité d'un calcul de coûts basés sur les Diagnosis Related Groups

Travaux effectués dans le cadre de l'étude "Case Mix" menée par l'Institut universitaire de médecine sociale et préventive de Lausanne et le Service de la santé publique et de la planification sanitaire du canton de Vaud, en collaboration avec les cantons de Berne, Fribourg, Genève, Jura, Neuchâtel, Soleure, Tessin et Valais

Inciter à mieux faire pour mieux payer

Le prof A. Holly répond aux questions suivantes : - L'économétrie est-elle un instrument pour gérer les coûts hospitaliers ? - Est-ce que l'on peut instaurer un management concurrentiel dans le domaine du paiement des prestations ? - Faudrait-il que les médecins soient payés comme des leaders d'entreprise ? - Comment gérer les salaires des soignants. L'économétrie peut-elle être une solution ? - [...] - Pourrait-on intéresser les soignants aux bénéfices éventuels ? - Quels risques et quels avantages y aurait-il à gérer les hôpitaux de la même manière que des entreprises de produits ? etc.

Concurrence et régulation dans le secteur hospitalier

Pour mettre en évidence le rôle respectif de la concurrence et de la régulation, cet article traitera essentiellement de la question du financement des hôpitaux. Après une section 1 consacrée aux justifications de la régulation, les modalités de celles-ci seront analysées dans la section 2 avant d'étudier la place de la concurrence dans la section 3. [Auteur, p. 62] [Table des matières] 1. Les fondements de la régulation du système de santé. 1A. Pourquoi réguler (assurance-maladie ; la production de soins). 1B. Comment réguler. - 2. La régulation des tarifs hospitaliers. 2A. Principes généraux de paiement. 2B. La tarification à l'activité. 3. Concurrence et régulation. 3A. Concurrence fictive, spécialisations, et concurrence privé-public. 3B. La concurrence par la qualité. 3C. La concurrence en prix.