913 resultados para Financial Planning Association


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Nursing discharge planning for elderly medical inpatients is an essential element of care to ensure optimal transition to home and to reduce post-discharge adverse events. The objectives of this cross-sectional study were to investigate the association between nursing discharge planning components in older medical inpatients, patients' readiness for hospital discharge and unplanned health care utilization during the following 30 days. Results indicated that no patients benefited from comprehensive discharge planning but most benefited from less than half of the discharge planning components. The most frequent intervention recorded was coordination, and the least common was patients' participation in decisions regarding discharge. Patients who received more nursing discharge components felt significantly less ready to go home and had significantly more readmissions during the 30-day follow-up period. This study highlights large gaps in the nursing discharge planning process in older medical inpatients and identifies specific areas where improvements are most needed.

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Objective To evaluate the association of conventional angiography (AG) with computed tomography angiography (CTA) as compared with CTA only, preoperatively, in the treatment of aortic diseases. Materials and Methods Retrospective study involving patients submitted to endovascular treatment of aortic diseases, in the period from January 2009 to July 2010, with use of preoperative CTA + conventional AG or CTA only. The patients were divided into two groups, namely: G1 – thoracic aortic diseases; and G2 – abdominal aortic diseases. G1 was subdivided into 1A (preoperative AG + CTA) and 1B (preoperative CTA). G2 was subdivided into 2C (CTA + AG) and 2D (CTA only). Results The authors evaluated 156 patients. In subgroups 1A and 1B, the rate of technical success was, respectively, 100% and 94.7% (p = 1.0); and the rate of therapeutic success was, respectively, 81% and 58% (p = 0.13). A higher number of complications were observed in subgroup 1B (p = 0.057). The accuracy in the calculation of the prosthesis was higher in subgroup 1A (p = 0.065). In their turn, the rate of technical success in subgroups 2C and 2D was, respectively, 92.3% and 98.6% (p = 0.17). The rate of therapeutic success was 73% and 98.6% (p = 0.79). Conclusion Preoperative conventional AG should be reserved for cases where CTA cannot provide all the information in the planning of a therapeutic intervention.

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This study investigates whether incumbent audit firm-provided tax services enhance or impair the likelihood of acknowledging client companies’ low financial reporting quality. In particular, we examine the association between tax-related fees and the likelihood of timely restatements, and internal control weakness disclosures among a sample of US companies that all have misstatements in financial information. The empirical findings indicate that companies paying higher tax-related fees are less likely to disclose SOX 404 internal control weakness disclosures, implying that underlying control problems are unacknowledged when incumbent audit firm provided tax-related fees are higher. However, the findings suggest that just providing both audit and tax-related services does not have an impact on audit quality per se, but rather it is the magnitude of the tax-related fees in particular that counts. We also find some evidence suggesting that companies paying higher tax-related fees have higher likelihood of restatement lags, whereas companies paying smaller tax-related fees to their audit firm restate financial statements in a timelier manner. Overall, the findings suggest that audit scrutiny of client companies with low quality financial reporting is weaker when the magnitude of tax-related fees is higher.

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Linear programming models are effective tools to support initial or periodic planning of agricultural enterprises, requiring, however, technical coefficients that can be determined using computer simulation models. This paper, presented in two parts, deals with the development, application and tests of a methodology and of a computational modeling tool to support planning of irrigated agriculture activities. Part I aimed at the development and application, including sensitivity analysis, of a multiyear linear programming model to optimize the financial return and water use, at farm level for Jaíba irrigation scheme, Minas Gerais State, Brazil, using data on crop irrigation requirement and yield, obtained from previous simulation with MCID model. The linear programming model outputted a crop pattern to which a maximum total net present value of R$ 372,723.00 for the four years period, was obtained. Constraints on monthly water availability, labor, land and production were critical in the optimal solution. In relation to the water use optimization, it was verified that an expressive reductions on the irrigation requirements may be achieved by small reductions on the maximum total net present value.

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Techniques of evaluation of risks coming from inherent uncertainties to the agricultural activity should accompany planning studies. The risk analysis should be carried out by risk simulation using techniques as the Monte Carlo method. This study was carried out to develop a computer program so-called P-RISCO for the application of risky simulations on linear programming models, to apply to a case study, as well to test the results comparatively to the @RISK program. In the risk analysis it was observed that the average of the output variable total net present value, U, was considerably lower than the maximum U value obtained from the linear programming model. It was also verified that the enterprise will be front to expressive risk of shortage of water in the month of April, what doesn't happen for the cropping pattern obtained by the minimization of the irrigation requirement in the months of April in the four years. The scenario analysis indicated that the sale price of the passion fruit crop exercises expressive influence on the financial performance of the enterprise. In the comparative analysis it was verified the equivalence of P-RISCO and @RISK programs in the execution of the risk simulation for the considered scenario.

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Previous genetic association studies have overlooked the potential for biased results when analyzing different population structures in ethnically diverse populations. The purpose of the present study was to quantify this bias in two-locus association studies conducted on an admixtured urban population. We studied the genetic structure distribution of angiotensin-converting enzyme insertion/deletion (ACE I/D) and angiotensinogen methionine/threonine (M/T) polymorphisms in 382 subjects from three subgroups in a highly admixtured urban population. Group I included 150 white subjects; group II, 142 mulatto subjects, and group III, 90 black subjects. We conducted sample size simulation studies using these data in different genetic models of gene action and interaction and used genetic distance calculation algorithms to help determine the population structure for the studied loci. Our results showed a statistically different population structure distribution of both ACE I/D (P = 0.02, OR = 1.56, 95% CI = 1.05-2.33 for the D allele, white versus black subgroup) and angiotensinogen M/T polymorphism (P = 0.007, OR = 1.71, 95% CI = 1.14-2.58 for the T allele, white versus black subgroup). Different sample sizes are predicted to be determinant of the power to detect a given genotypic association with a particular phenotype when conducting two-locus association studies in admixtured populations. In addition, the postulated genetic model is also a major determinant of the power to detect any association in a given sample size. The present simulation study helped to demonstrate the complex interrelation among ethnicity, power of the association, and the postulated genetic model of action of a particular allele in the context of clustering studies. This information is essential for the correct planning and interpretation of future association studies conducted on this population.

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The present study estimated the prevalence of metabolic syndrome (MS) according to the criteria established by the National Cholesterol Education Program-Adult Treatment Panel III (NCEP-ATPIII) and the International Diabetes Federation (IDF) and analyzed the contribution of social factors in an adult urban population in the Southeastern region of Brazil. The sample plan was based on multistage probability sampling according to family head income and educational level. A random sample of 1116 subjects aged 30 to 79 years was studied. Participants answered a questionnaire about socio-demographic variables and medical history. Fasting capillary glucose (FCG), total cholesterol, high-density lipoprotein cholesterol (HDL-C), and triglycerides were determined and all non-diabetic subjects were submitted to the 75-g oral glucose tolerance test. Body mass index (BMI, kg/m²), waist circumference and blood pressure (BP) were determined. Age- and gender-adjusted prevalence of MS was 35.9 and 43.2% according to NCEP-ATPIII and IDF criteria, respectively. Substantial agreement was found between NCEP-ATPIII and IDF definitions. Low HDL-C levels and high BP were the most prevalent MS components according to NCEP-ATPIII criteria (76.3 and 59.2%, respectively). Considering the diagnostic criteria adopted, 13.5% of the subjects had diabetes and 9.7% had FCG ≥100 mg/dL. MS prevalence was significantly associated with age, skin color, BMI, and educational level. This cross-sectional population-based study in the Southeastern region of Brazil indicates that MS is highly prevalent and associated with an important social indicator, i.e., educational level. This result suggests that in developing countries health policy planning to reduce the risk of MS, in particular, should consider improvement in education.

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Ontario Editorial Bureau (O.E.B.)

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The Loyal Orange Association of British America is a Protestant fraternal society. The Loyal Orange Association originated in Ulster, Ireland during the late eighteenth century. Its purpose was to promote Protestant rights and privileges. The association was exclusively Protestant, fraternal, democratic, and benevolent. Orange principles were brought to Upper Canada by Protestant Irish settlers after 1815. The first Canadian Orange Lodge was formally established in Brockville, Leeds County, 1830. By the late 19th and early 20th century, the Loyal Orange Association of British North America had gained considerable popularity and political influence. Many prominent politicians, including several prime ministers, were members. Orangemen were particularly concerned with issues such as separate school funding, language rights, immigration, religious freedom and conscription. Further, they demanded the execution of Louis Riel and opposed the Jesuits Estates settlement. Administrative sketch courtesy Archives of Ontario.

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This archive contains materials relating to the Great Lakes Waterways Development Association. The collection contains correspondence, financial information, clippings, biographical materials, media releases, presentations and publications. The bulk of the materials are correspondence.

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Ongoing changes in global economic structure along information revolution have produced an environment where knowledge and skills or education and training are considered increasingly valued commodities. This is based on the simple notion that nation’s economic progress is linked to education and training. This idea is embodied in the theory of human capital, according to which the knowledge and skill found in labour represents valuable resources for the market. Thus the important assumptions of the Human capital theory are 910 Human capital is an investment for future (2) More training and education leads to better work skills (3) Educational institutions play a central role in the development of human capital(4) the technological revolution is often cited as the most pressing reason why education and knowledge are becoming valuable economic commodities . The objectives of the present study are, the investment and institutional or structural framework of higher education in Kerala, the higher education market and the strengths and weakness of supply demand conditions , cost and the benefits of higher education in Kerala , impact of recent policy changes in higher education,need for expanding higher education market to solve the grave problem of Un employment on the basis of as systematic manpower planning and the higher education and its association with income and employment.

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Durante la crisis financiera global de 2008 muchas organizaciones y mercados financieros tuvieron que terminar sus operaciones o replantearlas debido a los choques que golpearon el bienestar de sus empresas. A pesar de esta grave situación, en la actualidad se pueden encontrar empresas que se recuperaron y salieron del terrible panorama que les presentó la crisis, incluso encontrando nuevas oportunidades de negocio y fortaleciendo su futuro. Esta capacidad que algunas organizaciones tuvieron y que permitió su salida victoriosa de la crisis se denomina resiliencia, la cual es la capacidad de sobreponerse a los efectos negativos de choques internos o externos (Briguglio, Cordina, Farrugia & Vella 2009). Por tanto en el presente trabajo se estudiará esta capacidad tanto en la organización como en los líderes para hallar factores que mejoren el desempeño de las empresas en crisis como la que ocurrió en el 2008 – 2009. Primero se realizará un estudio sobre los sucesos y el desarrollo de la crisis subprime del año 2008 para tener un entendimiento claro de sus antecedentes, desarrollo, magnitud y consecuencias. Posteriormente se realizará un estudio profundo sobre la teoría de la resiliencia organizacional y la resiliencia en el líder como individuo y los estilos de liderazgo. Finalmente teniendo un sustento teórico tanto de la crisis como del concepto de resiliencia se tomarán casos de estudio de empresas que lograron perdurar en la crisis financiera del 2008 y empresas que no lograron sobrevivir para posteriormente hallar características del líder y del liderazgo que puedan aumentar o afectar la capacidad de resiliencia de las organizaciones con el objetivo de brindar herramientas a los líderes actuales para que manejen de forma eficiente y eficaz las empresas en un mundo complejo y variable como el actual.

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Esta tesis pretende describir la situación actual del sector de seguridad privada, al implementar y adoptar estrategias de CRM. Con una revisión confiable y el estudio de casos relacionados con el tema, lo cual permitirá constatar la realidad en cuanto la aplicación del modelo, en el sector de seguridad privada, según lo planteado por diversos autores. Los resultados obtenidos permitirán, de este modo, al sector y a sus gerentes, desarrollar estrategias que ayuden a la satisfacción de sus clientes y a la prestación de un mejor servicio. En el campo académico, este estudio servirá como guía teórico-práctica para estudiantes y profesores, de modo que permitirá afianzar conocimientos en cuanto al CRM, al marketing relacional y su uso en el sector de seguridad privada. Según este modelo la información acerca de los clientes, es una información estratégica vital para las organizaciones que ayuda a la toma de decisiones, pronosticar cambios en cuanto a demanda, además de establecer control sobre procesos en los que se involucre el cliente; de modo que la adopción e implementación de CRM, ayude a la empresa, en este caso a las del sector de seguridad privada, a estar atentos a la manera como se interactúa con el cliente y por ende mejorar el servicio, lo que tendrá repercusión en la percepción que tenga de la organización el cliente. De este modo, se ve como en la actualidad las estrategias de CRM definen el rumbo de una empresa, ayudando atraer nuevos clientes y además de esto, ayuda de igual modo a mantener felices a los clientes actuales; lo cual repercute en la demanda o el requerimiento del servicio, y así en una mejor rentabilidad para las empresas del sector. Razones por las que el sector de vigilancia se verá beneficiado por medio de las estrategias del CRM, lo que lo llevara a ofrecer mejores servicios a sus clientes.

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Las organizaciones en la actualidad deben encontrar diferentes maneras de sobrevivir en un tiempo de rápida transformación. Uno de los mecanismos usados por las empresas para adaptarse a los cambios organizacionales son los sistemas de control de gestión, que a su vez permiten a las organizaciones hacer un seguimiento a sus procesos, para que la adaptabilidad sea efectiva. Otra variable importante para la adaptación es el aprendizaje organizacional siendo el proceso mediante el cual las organizaciones se adaptan a los cambios del entorno, tanto interno como externo de la compañía. Dado lo anterior, este proyecto se basa en la extracción de documentación soporte valido, que permita explorar las interacciones entre estos dos campos, los sistemas de control de gestión y el aprendizaje organizacional, además, analizar el impacto de estas interacciones en la perdurabilidad organizacional. ​

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El proyecto de tesis denominado “Modelización bajo el enfoque de dinámica de sistemas de una cadena de abastecimiento para la industria vitivinícola” busca construir un modelo que aporte una solución óptima al problema logístico encontrado en la cadena de suministro, para que empresas nacionales o internacionales que tengan un funcionamiento similar al del sistema estudiado, puedan tomarlo como ejemplo o referencia. Así mismo, esta investigación pretende encontrar los problemas más frecuentes en cadenas de este tipo con el fin de construir un marco conceptual y teórico fundamentado en la Teoría General de Sistemas (TGS) que genere finalmente un modelo basado en la dinámica de sistemas el cual permitirá a las empresas diseñar y comparar las diferentes intervenciones derivadas del modelo que propicien la generación de capacidades dirigidas al logro de la competitividad de forma perdurable.