Visión de la calidad y el riesgo en instituciones de salud con programas de formación médica en Colombia

Este tuvo como objetivo describir la tendencia que tuvieron los resultados de los indicadores de calidad técnica y gerencia del riesgo: infecciones intrahospitalarias, mortalidad hospitalaria y reingreso hospitalario desde el año 2006 al 2010 y establecer si existieron diferencias entre las Instituciones de salud, con y sin convenios docente asistenciales tanto públicas y privadas de 11 ciudades de Colombia. Este estudio encontró que posterior a la promulgación de la ley 30 de 1992, el número de programas de medicina se incrementó considerablemente en la última década. Esta situación llevó a considerar dos cosas: primero que el número de Instituciones de práctica en el país puede ser insuficiente ante la gran cantidad de nuevos estudiantes de medicina, con algún grado de hacinamiento en los sitios de práctica y segundo que esa situación puede tener algún efecto sobre la calidad de la atención y el resultado de los indicadores medidos. Se evidenciaron importantes deficiencias técnicas en el reporte obligatorio de la información por parte de los hospitales, donde solo un 10% de ellas cumplieron con el reporte completo de los indicadores desde el año 2006; encontrando que se registra solamente un 65% del total de la información que debería estar publicada. En cuanto al análisis estadístico de los datos, se utilizó el chi cuadrado de tendencias, que no arrojó diferencias estadísticamente significativas de los indicadores en los periodos analizados entre las instituciones con y sin convenios docentes; pero sí evidenció diferencias entre la suma de mínimos cuadrados de dos de los indicadores.

The art of shooting the moving goal - explorative study of EA pilot

Enterprise Architecture (EA) has been recognised as an important tool in modern business management for closing the gap between strategy and its execution. The current literature implies that for EA to be successful, it should have clearly defined goals. However, the goals of different stakeholders are found to be different, even contradictory. In our explorative research, we seek an answer to the questions: What kind of goals are set for the EA implementation? How do the goals evolve during the time? Are the goals different among stakeholders? How do they affect the success of EA? We analysed an EA pilot conducted among eleven Finnish Higher Education Institutions (HEIs) in 2011. The goals of the pilot were gathered from three different stages of the pilot: before the pilot, during the pilot, and after the pilot, by means of a project plan, interviews during the pilot and a questionnaire after the pilot. The data was analysed using qualitative and quantitative methods. Eight distinct goals were recognised by the coding: Adopt EA Method, Build Information Systems, Business Development, Improve Reporting, Process Improvement, Quality Assurance, Reduce Complexity, and Understand the Big Picture. The success of the pilot was analysed statistically using the scale 1-5. Results revealed that goals set before the pilot were very different from those mentioned during the pilot, or after the pilot. Goals before the pilot were mostly related to expected benefits from the pilot, whereas the most important result was to adopt the EA method. Results can be explained by possibly different roles of respondents, which in turn were most likely caused by poor communication. Interestingly, goals mentioned by different stakeholders were not limited to their traditional areas of responsibility. For example, in some cases Chief Information Officers' goals were Quality Assurance and Process Improvement, whereas managers’ goals were Build Information Systems and Adopt EA Method. This could be a result of a good understanding of the meaning of EA, or stakeholders do not regard EA as their concern at all. It is also interesting to notice that regardless of the different perceptions of goals among stakeholders, all HEIs felt the pilot to be successful. Thus the research does not provide support to confirm the link between clear goals and success.

Auditoria das demonstrações financeiras: impactos de novas regulações e tendências da atividade

Esta pesquisa foi elaborada com a intenção de discutir uma das questões mais atuais que envolve o cenário de incertezas quanto à credibilidade das demonstrações financeiras, o que afeta diretamente a atividade de auditoria independente. No conjunto dos fatores que contribuem para esse quadro, destaca-se, com ênfase na realidade brasileira, a intensificação das ações dos órgãos reguladores da referida atividade, através de novas regras que passam a vigorar no final da década de 1990. Salienta-se que, diante da escassa bibliografia sobre o assunto, este trabalho também toma como referência entrevistas realizadas com profissionais de empresas de auditoria e representantes de órgãos reguladores da atividade no Brasil. Demonstra-se que os principais aspectos em discussão fundamentam-se na independência profissional e no controle de qualidade das auditorias, destacando-se: o rodízio das empresas de auditoria; a prestação de serviços de consultoria; a revisão de qualidade pelos pares; e controle de qualidade interno. Na conclusão, apontam-se os impactos positivos e negativos decorrentes das novas regras de regulação e tendências da atividade. Por fim, considera-se a ética profissional como fator imprescindível na credibilidade do processo de elaboração e divulgação das demonstrações financeiras.

Responsabilidade do profissional de saúde sobre a notificação de casos de violência doméstica

A notificação da violência doméstica pelos profissionais de saúde contribui para o dimensionamento epidemiológico do problema, permitindo o desenvolvimento de programas e ações específicas. O objetivo do trabalho foi verificar a responsabilidade desses profissionais em notificar a violência, especialmente a doméstica e as possíveis implicações legais e éticas a que estão sujeitos. Assim, foi realizada pesquisa na legislação brasileira e códigos de ética da medicina, odontologia, enfermagem e psicologia. Quanto à legislação, as sanções estão dispostas na Lei das Contravenções Penais, Estatuto da Criança e Adolescente, Estatuto do Idoso e na lei que trata da notificação compulsória de violência contra a mulher. Também existem penalidades em todos os códigos de ética analisados. Conclui-se que o profissional de saúde tem o dever de notificar os casos de violência que tiver conhecimento, podendo inclusive responder pela omissão.

Estudo exploratório da integração de processos em uma instituição pública de ensino superior a partir das funcionalidades de um sistema de gestão de processos de negócio

Pós-graduação em Engenharia de Produção - FEB

Notificação de violência contra criança: conhecimento e comportamento dos profissionais de saúde

Introduction: The violence against children and teenagers severely damages physical health and psychological development of their victims. Health professionals are in a strategic position to detect cases of assault and legally obliged to report such cases, even suspected. Objectives: This study aimed to assess the knowledge of health professionals who work in the National Health System (SUS) on reporting of violence against children and adolescents. Methods: We conducted interviews with 54 primary care team of four cities from the region of São José do Rio Preto. Results: Through the study could be seen that 92.6% of respondents suspected or witnessed violence against children exercising their profession in the SUS. About Order 1968/2001, 75.5% of practitioners claim ignoring it. 96.2% were not informed about completing the notification form of violence. 88.9% do not know about the existence of the same workplace. The association between obtaining information on work and the act of notification was significant (p = 0.0276). Conclusion: The professionals are still unaware of the legal issues related to notification. It is suggested that the training of them to deal with the bureaucratic side of the issue, once notify contributes to the delineation of the epidemiology of violence and consequent development of public policies

Reincidência da violência contra crianças no Município de Curitiba: um olhar de gênero

OBJETIVOS: Analisar a reincidência de violência infantil no Município de Curitiba - Paraná e compreender o fenômeno com base na perspectiva de gênero. MÉTODOS: Estudo de abordagem quantitativa do tipo descritivo exploratório. Dentre as 338 notificações de violência contra crianças de zero a 9 anos de idade junto à Rede de Proteção à Criança e ao Adolescente dessa cidade com última notificação em 2009 foram analisados 300 casos por serem reincidentes. RESULTADOS: A totalidade dos casos foi de violência intrafamiliar e a reincidência mais frequente foi a negligência, tendo com principal agressora a mãe. A violência sexual apareceu mais entre as meninas, com casos reincidentes no mesmo tipo ou com a negligência antecedendo. A manifestação da violência reincidente contra crianças apresentou-se sobreposta, recorrente, com tendência a agravar-se com a evolução dos casos. CONCLUSÃO: A violência contra as crianças é determinada por relações de poder determinadas pelas categorias gênero e geração, que produzem iniquidades potencializadoras da vulnerabilidade familiar em relação à violência. O olhar crítico sobre essa questão pode indicar medidas de superação no tocante à assistência e à prevenção de sua ocorrência e reincidência tanto do setor saúde como de outros setores.

Managing the risks of medical technology: Do hazard surveillance systems provide an early warning of medical device problems?

The Food and Drug Administration (FDA) is responsible for risk assessment and risk management in the post-market surveillance of the U.S. medical device industry. One of the FDA regulatory mechanisms, the Medical Device Reporting System (MDR) is an adverse event reporting system intended to provide the FDA with advance warning of device problems. It includes voluntary reporting for individuals, and mandatory reporting for device manufacturers. ^ In a study of alleged breast implant safety problems, this research examines the organizational processes by which the FDA gathers data on adverse events and uses adverse event reporting systems to assess and manage risk. The research reviews the literature on problem recognition, risk perception, and organizational learning to understand the influence highly publicized events may have on adverse event reporting. Understanding the influence of an environmental factor, such as publicity, on adverse event reporting can provide insight into the question of whether the FDA's adverse event reporting system operates as an early warning system for medical device problems. ^ The research focuses on two main questions. The first question addresses the relationship between publicity and the voluntary and mandatory reporting of adverse events. The second question examines whether government agencies make use of these adverse event reports. ^ Using quantitative and qualitative methods, a longitudinal study was conducted of the number and content of adverse event reports regarding breast implants filed with the FDA's medical device reporting system during 1985–1991. To assess variation in publicity over time, the print media were analyzed to identify articles related to breast implant failures. ^ The exploratory findings suggest that an increase in media activity is related to an increase in voluntary reporting, especially following periods of intense media coverage of the FDA. However, a similar relationship was not found between media activity and manufacturers' mandatory adverse event reporting. A review of government committee and agency reports on the FDA published during 1976–1996 produced little evidence to suggest that publicity or MDR information contributed to problem recognition, agenda setting, or the formulation of policy recommendations. ^ The research findings suggest that the reporting of breast implant problems to FDA may reflect the perceptions and concerns of the reporting groups, a barometer of the volume and content of media attention. ^

Q fever outbreak in the terraced vineyards of Lavaux, Switzerland

Coxiella burnetii infection (Q fever) is a widespread zoonosis with low endemicity in Switzerland, therefore no mandatory public report was required. A cluster of initially ten human cases of acute Q fever infections characterized by prolonged fever, asthenia and mild hepatitis occurred in 2012 in the terraced vineyard of Lavaux. Epidemiological investigations based on patients' interviews and veterinary investigations included environmental sampling as well as Coxiella-specific serological assay and molecular examinations (real-time PCR in vaginal secretions) of suspected sheep. These investigations demonstrated that 43% of sheep carried the bacteria whereas 30% exhibited anti-Coxiella antibodies. Mitigation measures, including limiting human contacts with the flock, hygiene measures, flock vaccination and a public official alert, have permitted the detection of four additional human cases and the avoidance of a much larger outbreak. Since November 2012, mandatory reporting of Q fever to Swiss public health authorities has been reintroduced. A close follow up of human cases will be necessary to identify chronic Q fever.

Audit committee director turnover

Actions by both private sector organizations and legislators in recent years have highlighted the importance of the audit committee of the board of directors of corporations in the financial reporting process. For example, the Sarbanes Oxley Act of 2002 has multiple sections that deal with the composition and functioning of audit committees. My dissertation examines multiple issues related to the composition of audit committees. In the first two parts of my dissertation, I examine the stock market reactions to disclosures of audit committee appointments and departures in the 8-Ks filed with the SEC during 2008 and 2009. I find that there is a positive stock market reaction to the appointment of audit committee directors who are financial experts. The second essay investigates the cumulative abnormal return to departure of audit committee directors. I find that when an accounting expert leaves the audit committee, the market reaction is significantly negative. These results are consistent with regulators’ concerns related to having directors with audit, accounting and other financial expertise on corporate audit committees. The third essay of my dissertation examines the changes in audit committee composition in the last decade. I find that while the increase in audit committee size is relatively modest, there has been a significant increase in the number of audit committee experts and the frequency of audit committee meetings over the past decade; interestingly, such increase in the number of meetings has persisted even after the media focus on the auditing profession, in the immediate aftermath of the Enron and Andersen failures, have waned. My results show that audit committee composition and its role continues to evolve with regulatory and other corporate governance related changes.

Essays on audit report lag

Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely. In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the association between audit report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort, for which audit report lag is a proxy, reduces earnings management. The second part of my dissertation examines the association between types of auditor changes and audit report lag. I find that the resignation of an auditor is associated longer audit report lag compared to the dismissal of an auditor. I also find a significant positive association between the disclosure of a reportable event and audit report lag. The third part of my dissertation investigates the association between senior executive changes and audit report lag. I find that audit report lag is longer when client firms have a new CEO or CFO. Further, I find that audit report lag is longer when the new executive is someone from outside the firm. These results provide empirical evidence about the importance of senior management in the financial reporting process.

Magnitude da morbidade relacionada ao trabalho no Rio Grande do Norte

Diseases and disorders related to work sets up an important public health problem in Brazil and worldwide. However, the reality of these diseases still constitutes a gap with regard to its characterization and epidemiological situation, especially in Brazil. In this context, this study aims to analyze the magnitude of morbidity related to work from the injuries and illnesses reported by Health the Diseases Notifiable of Health of the State Public River Health Department worker Reference Center Information System services Grande do Norte from 2007 to 2014. It is ecological study, quantitative cross-sectional study in which the analysis unit of the municipalities of Rio Grande do Norte. Data were collected from the state base of Diseases Notifiable Information System Centre of the Secretariat of State Workers' Health Reference Public Health of Rio Grande do Norte, between March and June 2015, after the approval of the Committee of Ethics in Research of the Federal University of Rio Grande do Norte, Opinion 014/2014. The population was represented by the universe of cases of diseases and disorders related to work that were reported and shut down the system from 2007 to 2014. Data were analyzed using descriptive and inferential statistics, presented in tables, graphs, charts and figures. For this, we used the Microsoft Excel 2007 and SPSS version 20.0. To check the significance level we opted for the application of the chi-square or Fisher tests. We adopted the significance level of p <0.05. Of the 10,161 cases of diseases related to the reported work, the biological work accidents had the highest percentage (52.84%) followed by serious occupational accidents (37.49%). For diseases, the highlights were musculoskeletal (4.82%), mental disorders (2.19%) and exogenous intoxication (1.97%). Among men, there was a predominance of major accidents (91.80%), mental disorders (70.00%) and exogenous poisoning (52.84%). Women were most affected by biological accidents (77.50%) and musculoskeletal diseases (64.10%). Among workers who have suffered injuries predominated mulatto (%), mean age of 35.86 years, low education (%) and workers in the formal sector (%). Among the accidents, biological (n = 5,369) accounted for 52.84% of cases occurred predominantly among nursing professionals (48.31%). The percutaneous exposure was the most frequent (73.05%) and the occurrence of circumstances was improper disposal of sharps (45.28%), the needle the most common agent (66.62%) and the organic material was blood (72.99%). Most injured workers were vaccinated against hepatitis B (68.13%), but no information as to the assessment of the vaccine response. In the course of the disease predominated ignored the situation with loss of monitoring of clinical follow-up (55.62%). There was also an increase in the notification of serious industrial accidents predominantly male (91.80%) workers aged 25-44 years (54.3%) and typical accidents (76.3%). The temporary disability was the most common outcome (55.53%) and hand the most affected part (33.00%); the mining and construction industry had the highest number of cases (25.1%) in registered employee (34.2%). The findings of this study show a positive result in relation to increased mandatory reporting of injuries and illnesses related to work together to health services that meet victimized workers, towards the occurrence of knowledge of these accidents for decision making in public plans and policies of health. However, the information system still needs improvement in both the coverage and the quality of the data to demonstrate with greater reliability the magnitude of events to support the planning of workers' health into shares in the state.

Improving safety of nursing staff: challenges and solutions regarding safety for nursing staff in acute care psychiatric settings

Workplace violence is defined as an act of abuse, threatening behaviour, intimidation, or assault on a person in his or her place of employment. Unfortunately, such violence is a reality for nurses. These take the form of physical, verbal, and threating behaviours, and harassment. Violence, particularly verbal abuse, is so prevalent that it is often considered “part of the job” and can contribute to many negative professional and personal effects for nurses. Therefore, it is important to understand what influences an individual to become violent in order to suggest and support initiatives to decrease it. A literature review and consultations with key stakeholders were conducted to gather relevant information regarding violence committed by patients and others visiting mental health care settings. Through data analysis, two relevant themes were revealed: reporting and interventions. Reporting incidents of workplace violence is important to track and quantify aggressive episodes, thus emphasizing its seriousness. Nurses may differ in the perception of what constitutes violence, underreport incidents, and feel a sense of futility when reported violence continues. In addition, cumbersome methods of reporting can be a hindrance to the reporting process. Six areas of potential interventions were identified to increase safety for nurses. These are staffing, de-escalation training, environmental considerations, addictions services, organizational support, and consequences. All findings were summarized in a document to be presented to the leadership of the Mental Health and Addictions program within the local health care authority. The goal is to offer recommendations to lead to a decrease in workplace aggression and increased safety for nurses in the acute care psychiatric setting.

Los conocimientos acerca del maltrato infantil de los futuros profesionales de la educación: un estudio exploratorio

Los profesionales de la educación se encuentran, en su ejercicio profesional, en una posición privilegiada para realizar una detección precoz del maltrato infantil y para identificar posibles casos de riesgo. Sin embargo, en ocasiones, maestros y educadores en general aducen falta de conocimiento y formación para realizar dichas tareas. Es por ello que, en este trabajo deseamos insistir en la necesidad de analizar la formación de los futuros profesionales de la educación en torno al maltrato infantil, tanto en el seno de la familia como fuera de ella, y ya sea ejercido por un adulto o por otros menores. No olvidemos que la identificación temprana de comportamientos violentos y, por supuesto, la puesta en marcha de estrategias sólidas para su prevención requieren disponer de una buena capacitación. Por esta razón, hemos realizado un estudio piloto que nos permitiera conocer la formación que los estudiantes del Grado de Pedagogía tienen sobre el maltrato infantil, utilizando un cuestionario que hemos diseñado específicamente para alcanzar tal propósito. En la realización de un estudio piloto contamos con una muestra de 24 alumnos y alumnas del 4º curso del Grado de Pedagogía. Entre las conclusiones alcanzadas destacamos que, tras analizar los datos derivados del pase piloto, podemos concluir que los futuros pedagogos consideran necesario tener formación específica al respecto, una preparación que, mayoritariamente, consideran insuficiente y muy limitada para poder afrontar sus responsabilidades profesionales en el futuro.

Johdon laskentatoimen kuukausiraportoinnin kehittäminen case-yrityksessä

Tämän kandidaatintutkielman tarkoituksena on tutkia johdon laskentatoimen kuukau-siraportointia ja sen kehittämistä case-yrityksen avulla. Tutkielman teoriaosuus muo-dostaa työlle sen teoreettisen viitekehyksen. Empiriaosuudessa käsiteltävä kuukausi-raportoinnin kehittäminen alkaa sen lähtötason määrittelemisellä. Tämän jälkeen tun-nistetaan prosessiin liittyviä kehitystä vaativia asioita sekä pyritään löytämään keinot näiden ongelmien ratkaisemiseksi. Tutkielmassa käytettävä empiirinen aineisto on kerätty laadullisen tutkimuksen mene-telmiä käyttäen. Tähän on kuulunut sekä työnteon havainnointia että haastatteluja. Ha-vainnointi koostui kahden kuukaudenvaihteen raportointiprosessin seuraamisesta. Siitä saatua aineistoa hyödynnettiin erityisesti raportoinnin lähtötason määrittämiseksi. Haastatteluja hyödynnettiin puolestaan prosessin ongelmakohtien tunnistamiseksi ja niiden ratkaisemiseksi. Tutkimuksesta selvisi, että case-yrityksen kuukausiraportointiprosessin lähtötilanne on yleisesti ottaen hyvä. Raportoinnille tunnistettiin kolme keskeistä päämäärää: hyvä ai-kataulutus, korkea automaation taso ja analyysin hyödynnettävyys. Koska kuukausira-portointi on jatkuvasti kehittyvä prosessi, on siinä aina jotain parannettavaa. Tutkimuk-sesta nousikin kolme keskeistä raportointiprosessin kehittämiskohdetta: aikataulutuk-sen ja talousosaston sisäisen kommunikaation haasteet, raportointityökalut sekä tie-don tiedon analyysin ja yksiköiden välisen kommunikaation haasteet. Näistä jokaiseen löydettiin konkreettisia parannusehdotuksia, joita case-yritys voi hyödyntää raportoin-tiprosessin päämäärien saavuttamiseksi.