Business intelligence no suporte ��s autarquias locais e �� sua gest��o or��amental

Disserta����o de mestrado integrado em Engenharia e Gest��o de Sistemas de Informa����o

Review of the Nursing Home Subvention Scheme

Review of the Nursing Home Subvention Scheme The government decided in 1997 to approve proposals from the Minister for Finance for a process of expenditure reviews as a key part of the financial management systems that are central to the Strategic Management Initiative and are intended to ensure greater predictability in resource planning. The aims of the expenditure review process are as follows: Click here to download PDF 873kb

Core Functions of the Health Service Report

The Government Decision1 on the Structural, Organisational, Financial Management and Systems Reform of the Health Sector of June, 2003 acknowledged that in order to increase the effectiveness of the health service generally, and its capacity to deliver the reform agenda, it was important that the service was fully concentrated on addressing its core health objectives. The Minister for Health and Children and Minister for Finance felt that there could be scope to transfer certain functions out of the health service and locate them more appropriately within other functional areas of Government. As part of the overall decision, it was agreed that a working group would be established, to include the Departments of Health and Children, Finance and An Taoiseach, to examine the scope for transfer of certain activities to other, more appropriate, Departments and agencies and that on completion of this review, the Minister for Health and Children would bring proposals to Government. Read the Report (PDF, 70kb) ����

Usability of Virtual Museums and the Diffusion of Cultural Heritage

Les prioritats per als museus canvien. La missi�� de la nova museologia ��s convertir els museus en llocs per a gaudir i aprendre, cosa que fa que hagin de dur a terme una gesti�� financera molt semblant a la d'una empresa social que competeixi en el sector del lleure. Amb el pas del temps, els museus han d'establir i aplicar els criteris necessaris per a la superviv��ncia, aplanant el terreny perqu�� altres institucions p��bliques siguin m��s obertes en els seus esfor��os per comunicar i difondre el seu patrimoni. Ja podem comen��ar a parlar d'algunes conclusions comunament acceptades sobre el comportament dels visitants, que s��n necess��ries per a planificar exposicions futures que vegin l'aprenentatge com un proc��s constructiu, les col��leccions com a objectes amb significat i les mateixes exposicions com a mitjans de comunicaci�� que haurien de transformar la manera de pensar de l'espectador i que estan al servei del mateix missatge. Sembla que internet representa un mitj�� efectiu per a assolir aquests objectius, ja que ��s capa�� (a) d'adaptar-se als interessos i les caracter��stiques intel��lectuals d'un p��blic divers; (b) de redescobrir els significats dels objectes i adquirir un reconeixement sociocultural del seu valor per mitj�� del seu potencial interactiu, i (c) de fer ��s d'elements atractius i estimulants perqu�� tothom en gaudeixi. Per a aquest prop��sit, ��s b��sic fer-nos les preguntes seg��ents: quins criteris ha de seguir un museu virtual per a optimar la difusi�� del seu patrimoni?; quins elements estimulen els usuaris a quedar-se en una p��gina web i fer visites virtuals que els siguin satisfact��ries?; quin paper t�� la usabilitat de l'aplicaci�� en tot aix��?

Diagnostic accuracy of the Eurotest for dementia: a naturalistic, multicenter phase II study

BACKGROUND Available screening tests for dementia are of limited usefulness because they are influenced by the patient's culture and educational level. The Eurotest, an instrument based on the knowledge and handling of money, was designed to overcome these limitations. The objective of this study was to evaluate the diagnostic accuracy of the Eurotest in identifying dementia in customary clinical practice. METHODS A cross-sectional, multi-center, naturalistic phase II study was conducted. The Eurotest was administered to consecutive patients, older than 60 years, in general neurology clinics. The patients' condition was classified as dementia or no dementia according to DSM-IV diagnostic criteria. We calculated sensitivity (Sn), specificity (Sp) and area under the ROC curves (aROC) with 95% confidence intervals. The influence of social and educational factors on scores was evaluated with multiple linear regression analysis, and the influence of these factors on diagnostic accuracy was evaluated with logistic regression. RESULTS Sixteen neurologists recruited a total of 516 participants: 101 with dementia, 380 without dementia, and 35 who were excluded. Of the 481 participants who took the Eurotest, 38.7% were totally or functionally illiterate and 45.5% had received no formal education. Mean time needed to administer the test was 8.2+/-2.0 minutes. The best cut-off point was 20/21, with Sn = 0.91 (0.84-0.96), Sp = 0.82 (0.77-0.85), and aROC = 0.93 (0.91-0.95). Neither the scores on the Eurotest nor its diagnostic accuracy were influenced by social or educational factors. CONCLUSION This naturalistic and pragmatic study shows that the Eurotest is a rapid, simple and useful screening instrument, which is free from educational influences, and has appropriate internal and external validity.

Memoria de la actividad de hospitales concertados de Andaluc��a 2010 [Recurso electr��nico]

Publicado en la p��gina web de la Consejer��a de Salud y Bienestar Social: www.juntadeandalucia.es/salud

An��lisis de la actividad realizada por hospitales concertados 2005 - 2007

Libro y tablas

F��stula gastrocolocut��nea: una infrecuente complicaci��n de la gastrostom��a endosc��pica percut��nea

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.

Gu��a de buenas pr��cticas para mejorar la facturaci��n por la asistencia sanitaria a ciudadanos de la UE en el SSPA

Esta gu��a ha sido elaborada y editada como parte de las actividades del proyecto de investigaci��n ���Como mejorar la recuperaci��n de costes derivados de la asistencia sanitaria a ciudadanos de la Uni��n Europea en la Comunidad Aut��noma de Andaluc��a���. In��s Garc��a-S��nchez, editora

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.

Import��ncia da Gest��o de Cr��ditos na gest��o da Tesouraria das Empresas

A gest��o de Cr��dito �� um tema que vem chamando a aten����o dos administradores, j�� que �� considerado um instrumento de gest��o muito importante no processo competitivo e para o equil��brio das empresas. O estudo em causa tem como objectivo principal analisar a import��ncia e os impactos da Gest��o de Cr��dito na Tesouraria das empresas, atrav��s 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 gest��o de tesouraria de curto prazo �� o mais importante instrumento de gest��o financeira que avalia e controla a actividade corrente das empresas, permitindo em tempo oportuno a tomada de decis��es, perspectivando uma gest��o eficiente, o equil��brio financeiro e a efic��cia organizacional. O tema em estudo pretende real��ar a import��ncia que a gest��o de cr��ditos tem na gest��o da tesouraria de curto prazo, j�� que este tem como principal fun����o para al��m da gest��o do realiz��vel (cr��ditos), a gest��o do dispon��vel, do stock, das d��vidas a terceiros a curto prazo. Uma boa gest��o de cr��dito (realiz��vel) permite de uma forma directa ganhos de efici��ncia a n��vel da gest��o do dispon��vel, na gest��o dos stocks e de forma indirecta influencia as decis��es a n��vel da gest��o das d��vidas 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 import��ncia da demonstra����o do fluxo de caixa e o paradigma da utilidade

No contexto mundial, em virtude da complexidade da economia, da expans��o 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 alcan��ar o objectivo almejado pela empresa. O sucesso empresarial demanda cada vez mais o uso de pr��ticas financeiras apropriadas. A realidade aponta para gestores sedentos de informa����es relevantes que ir��o auxiliar o seu processo decis��rio. Assim sendo, o trabalho ora intitulado: A Import��ncia do Fluxo de Caixa, e o paradigma da utilidade foi elaborado atrav��s de pesquisa bibliogr��fica e explorat��ria sobre o assunto em quest��o, tendo como base artigos, livros e disserta����es. O seu objectivo principal �� enfatizar a import��ncia do demonstrativo de Fluxo de Caixa como ferramenta para os gestores obterem efici��ncia na administra����o financeira da sua entidade. Para tanto, iniciamos com uma resenha hist��rica do mapa em estudo. Num segundo momento fazemos um enquadramento te��rico onde referimos ao conceito de fluxo de caixa, seus objectivos, as suas normas legais nacionais e internacionais, e a presen��a da demonstra����o de fluxo de caixa no mercado Cabo-verdiano antes de 2009. Em seguida temos a metodologia de elabora����o do mapa, onde fazemos refer��ncias ao aspecto conceptual, aos m��todos de elabora����o o m��todo directo e indirecto, as vantagens e desvantagens sem deixar de lado o paradigma da utilidade do mapa. Finalizando, apresentamos uma parte pr��tica onde o objectivo �� expressar em n��meros 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 H��meen linnassa 1500-luvun puoliv��liss��

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

Aplicaci��n web para la gesti��n de peluquer��as

El proyecto consiste en una aplicaci��n web que permitir�� gestionar todo lo relacionado con una peluquer��a, es decir, tener un control de los trabajadores, clientes, productos y proveedores, tener acceso a una agenda virtual para administrar citas, controlar la gesti��n econ��mica de la empresa, etc.