Heroin overdose: Research and evidence-based intervention

Drug overdose is a major cause of Premature death and morbidity among heroin users. This article examines recent research into heroin overdose to inform interventions that will reduce the rate of overdose death. The demographic characteristics of overdose cases are discussed, including factors associated with overdose: polydrug use, drug purity, drug tolerance, routes of administration, and suicide. Responses by heroin users at overdoses are also examined. Potential interventions to reduce the rate of overdose and overdose-related morbidity are examined in light of the emerging data in this field.

The effects of peripheral and central warming on body temperature during canine laparotomy

Actively warming patients during surgery is considered the best method of preventing inadvertent hypothermia due to multiple causes: anaesthetic depression of the hypothalamic thermoregulatory centre, cutaneous vasodilatation, reduction of heat production by skeletal muscles, cold intravenous fluid administration and heat loss from opened body cavities. To compare the effects of active peripheral skin warming and trunk warming on body temperature during surgery, 15 dogs undergoing ovariohysterectomy were studied using a prospective randomised trial design. Dogs were randomised into two groups: one group was warmed by compress leg pads (n=7) on limbs and the other group by a circulating warm water mattress (n=8), applied to the trunk. The rectal, oesophageal and room temperatures and relative humidity were measured. The results showed that the compress leg pads (active peripheral warming) were significantly (P

Desafios da administra????o p??blica brasileira: governan??a, autonomia, neutralidade

O objetivo deste texto ?? iniciar um levantamento da dificuldades impostas ?? reforma administrativa a partir da considera????o do problema da neutralidade da burocracia versus o requisito da autonomia de decis??o, elemento fundamental do Modelo de Administra????o P??blica Gerencial. Tal problema assume especial relev??ncia frente aos objetivos de aumentar a governan??a do Estado e constitui um dos desafios centrais do Plano Diretor da Reforma do Aparelho do Estado, particularmente no que diz respeito ?? forma de administra????o do chamado ???n??cleo estrat??gico??? ??? respons??vel pela defini????o das leis e pol??ticas p??blicas ??? e das ???atividades exclusivas de Estado??? ??? caracterizadas pelo exerc??cio do poder de legislar e tributar, fiscalizando, regulamentando e transferindo recursos. Para isso, a discuss??o est?? organizada em quatro se????es. Na primeira, s??o rapidamente apresentados os conceitos de governabilidade e governan??a, com ??nfase no fato de que a distin????o entre eles representa apenas um recurso anal??tico. Na segunda se????o, a partir das distin????es cl??ssicas de Max Weber entre pol??tica e administra????o, pol??ticos e burocratas, busca-se caracterizar a neutralidade burocr??tica e mostrar que representa, na realidade, apenas um dos elementos de uma constru????o t??pico ideal, cada vez mais distante de qualquer correspond??ncia com o mundo real. Em seguida, comenta-se rapidamente o processo de mudan??a do modelo de administra????o p??blica; e s??o apresentadas algumas das caracter??sticas do chamado Modelo de Administra????o P??blica Gerencial que, em lugar da neutralidade, implicam elevado grau de autonomia por parte dos agentes burocr??ticos. Por fim, s??o tecidas algumas considera????es, procurando mostrar que, da mesma maneira que a neutralidade, a autonomia burocr??tica apresenta dificuldades e que a proposta da ???autonomia imersa??? ou ???autonomia inserida??? exibe implica????es que merecem reflex??o mais demorada.

O instituto da ouvidoria como instrumento para a melhoria da gestão pública universitária: estudo de caso da ouvidoria geral da Universidade Federal do Espírito Santo

No âmbito da Democracia Participativa, cujos elementos foram inseridos na democracia brasileira pela Constituição Federal de 1988 (CF/88), ao legitimar a participação do usuário na administração pública direta e indireta, prevendo mecanismos de controle social, destacamos as ouvidorias públicas, e dentre elas as ouvidorias universitárias, como instrumentos de interlocução e intermediação entre os cidadãos e as instituições públicas. Embora existam importantes estudos acerca das ouvidorias públicas, sobretudo nas áreas da saúde e judiciária, ainda há escassez no campo da gestão pública quanto a estudos específicos sobre as ouvidorias universitárias, restando uma lacuna que necessita ser preenchida. Nesse sentido, a presente pesquisa teve o propósito de investigar a atuação da Ouvidoria Geral da Universidade Federal do Espírito Santo (UFES), buscando responder à seguinte questão: Qual a importância da Ouvidoria Geral da UFES na gestão pública dessa instituição? E, com isso, trazer à tona aspectos relevantes e peculiares das ouvidorias universitárias, que certamente alcançam, a exemplo da Ouvidoria Geral da UFES, ouvidorias de outras instituições públicas de ensino superior, dando maior visibilidade a um instituto por vezes desconhecido ou tratado sem a atenção devida. Para tanto, foi realizada uma pesquisa qualitativa a partir do procedimento técnico do estudo de caso, com utilização de análise documental, observação espontânea e aplicação de entrevistas. Assim, além de abordar aspectos estruturais e conjunturais que envolvem a Ouvidoria, esse estudo traz a percepção de cidadãos que utilizaram os serviços do órgão, propiciando a ampliação da discussão sobre o tema na Academia e, porventura, a indução de mudanças organizacionais.

Perfil dos pacientes revascularizados do miocárdio no período de 2004 a 2008 em um Hospital Universitário do Espírito Santo

Objetivo: Caracterizar os pacientes submetidos à Revascularização do miocárdio (RM); descrever o perfil clínico dos pacientes submetidos a RM e descrever o fluxo intra e extra hospitalar no perioperatório desses pacientes. Métodos: Foi realizado um estudo descritivo analítico de dados secundários de 147 prontuários de pacientes submetidos a RM em Hospital de ensino, Vitória, Espírito Santo, Brasil, no período entre 2004 a 2008. Para a análise dos dados foi realizado o método descritivo. Resultados: A pesquisa apontou como perfil de maior incidência para RM a predominância do sexo masculino, com faixa etária entre 50 e 69, a maioria dos pacientes tinha de uma a duas doenças associadas. Ocorrência de óbito em 11,6%. O fluxo intra-hospitalar apresentou um tempo total de espera entre o CATE (cateterismo cardíaco) e a RM com mediana de 55 dias; Houve suspensão da RM por problemas relacionados à estrutura e administração e ao paciente. O motivo mais freqüente relacionada à estrutura foi a falta de leitos no Centro de Tratamento Intensivo (CTI). Conclusão: Percebeu-se que a análise das variáveis clínicas propostas apontou para resultados compatíveis com o panorama nacional nesta área. Contudo no aspecto da trajetória foi identificada a influência de questões relacionadas à gestão de recursos humanos e de estrutura para o desenvolvimento das atividades hospitalares, tendo como resultado, a dificuldade de atendimento da demanda pela capacidade instalada, assim como a fragmentação de atividades relacionadas ao planejamento assistencial, de registros e da organização dos prontuários. Com o estudo dessas variáveis foi possível a construção de uma ficha para a coleta de dados em RM, de forma que estes oferecem subsídios para a implantação de banco de dados construído pela autora e para a implementação de ações interdisciplinares no serviço de cirurgia cardíaca do local de estudo.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Climacteric symptoms and quality of life: validity of women's health questionnaire

OBJECTIVE: To evaluate the reliability and validity of the Portuguese version of the Women's Health Questionnaire. METHODS: In order to evaluate the Women's Health Questionnaire (WHQ), an analytical cross-sectional study was carried out at the women's menopause outpatient clinic of a university hospital in São Paulo, Brazil. There were studied 87 women in perimenopause or menopause, defined as experiencing at least one year's absence of menstrual flow. The following variables were collected: demographic data, clinical variables (Kupperman index and correlate numeric scale) and quality of life indexes (SF-36 and utility). RESULTS: The WHQ proved to be a questionnaire easily translated into Portuguese and well-adjusted to Brazilian women. The internal consistency of the overall WHQ was excellent (Cronbach alpha =0.83; 95% CI: 0.71-0.91). Test-retest reliability was also excellent (intraclass correlation coefficient [ICC]=0.92; 95% IC: 0.86-0.96) and had good absolute agreement (0.84; 95% CI: 0.71-0.92). A satisfactory clinical validity was observed. The construct validity was corroborated by clear associations with others scales. A good index of responsiveness after the intervention was reached. CONCLUSIONS: The Portuguese version of the WHQ is of easy and fast administration and understanding. Its measuring properties were related, allowing its use in the evaluation of Brazilian climacteric women's quality of life for various purposes.

O Combate à fraude e evasão fiscais: a atuação da administração tributária e a avaliação dos resultados obtidos

Dissertação para obtenção do Grau de Mestre em Auditoria Orientação científica do Professor Coordenador Rodrigo Mário Oliveira Carvalho

Gestão fiscal e benefícios fiscais

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria, sob orientação de Doutor José Campos Amorim

Modelo de gestão de um serviço de finanças da administração pública

Mestrado em Ciências Económicas e Empresariais (Relatório de Estágio)

Adaptação do IRC ao novo Normativo Contabilistico - O 1º ano de aplicação

Mestrado em Fiscalidade

Legal and political regulation of higher education in Portugal: an evolutionary perspective on the current policy issues and the problem of order

The higher education system in Europe is currently under stress and the debates over its reform and future are gaining momentum. Now that, for most countries, we are in a time for change, in the overall society and the whole education system, the legal and political dimensions have gained prominence, which has not been followed by a more integrative approach of the problem of order, its reform and the issue of regulation, beyond the typical static and classical cost-benefit analyses. The two classical approaches for studying (and for designing the policy measures of) the problem of the reform of the higher education system - the cost-benefit analysis and the legal scholarship description - have to be integrated. This is the argument of our paper that the very integration of economic and legal approaches, what Warren Samuels called the legal-economic nexus, is meaningful and necessary, especially if we want to address the problem of order (as formulated by Joseph Spengler) and the overall regulation of the system. On the one hand, and without neglecting the interest and insights gained from the cost-benefit analysis, or other approaches of value for money assessment, we will focus our study on the legal, social and political aspects of the regulation of the higher education system and its reform in Portugal. On the other hand, the economic and financial problems have to be taken into account, but in a more inclusive way with regard to the indirect and other socio-economic costs not contemplated in traditional or standard assessments of policies for the tertiary education sector. In the first section of the paper, we will discuss the theoretical and conceptual underpinning of our analysis, focusing on the evolutionary approach, the role of critical institutions, the legal-economic nexus and the problem of order. All these elements are related to the institutional tradition, from Veblen and Commons to Spengler and Samuels. The second section states the problem of regulation in the higher education system and the issue of policy formulation for tackling the problem. The current situation is clearly one of crisis with the expansion of the cohorts of young students coming to an end and the recurrent scandals in private institutions. In the last decade, after a protracted period of extension or expansion of the system, i. e., the continuous growth of students, universities and other institutions are competing harder to gain students and have seen their financial situation at risk. It seems that we are entering a period of radical uncertainty, higher competition and a new configuration that is slowly building up is the growth in intensity, which means upgrading the quality of the higher learning and getting more involvement in vocational training and life-long learning. With this change, and along with other deep ones in the Portuguese society and economy, the current regulation has shown signs of maladjustment. The third section consists of our conclusions on the current issue of regulation and policy challenge. First, we underline the importance of an evolutionary approach to a process of change that is essentially dynamic. A special attention will be given to the issues related to an evolutionary construe of policy analysis and formulation. Second, the integration of law and economics, through the notion of legal economic nexus, allows us to better define the issues of regulation and the concrete problems that the universities are facing. One aspect is the instability of the political measures regarding the public administration and on which the higher education system depends financially, legally and institutionally, to say the least. A corollary is the lack of clear strategy in the policy reforms. Third, our research criticizes several studies, such as the one made by the OECD in late 2006 for the Ministry of Science, Technology and Higher Education, for being too static and neglecting fundamental aspects of regulation such as the logic of actors, groups and organizations who are major players in the system. Finally, simply changing the legal rules will not necessary per se change the behaviors that the authorities want to change. By this, we mean that it is not only remiss of the policy maker to ignore some of the critical issues of regulation, namely the continuous non-respect by academic management and administrative bodies of universities of the legal rules that were once promulgated. Changing the rules does not change the problem, especially without the necessary debates form the different relevant quarters that make up the higher education system. The issues of social interaction remain as intact. Our treatment of the matter will be organized in the following way. In the first section, the theoretical principles are developed in order to be able to study more adequately the higher education transformation with a modest evolutionary theory and a legal and economic nexus of the interactions of the system and the policy challenges. After describing, in the second section, the recent evolution and current working of the higher education in Portugal, we will analyze the legal framework and the current regulatory practices and problems in light of the theoretical framework adopted. We will end with some conclusions on the current problems of regulation and the policy measures that are discusses in recent years.

A transparência fiscal

Mestrado em Fiscalidade

Uma nova proposta de tributação em IRC para as micro e pequenas empresas

Mestrado em Fiscalidade

Os impostos especiais de consumo: instrumento de mercado interno ou criação de justiça tributária?

Mestrado em Fiscalidade