697 resultados para Expenses
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Pós-graduação em Agronomia - FEIS
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We review five years experience on inguinal hernia repair under local anesthesia in a small hospital in the interior of the State of São Paulo, Brazil. Sixty patients were submitted to repair and they were evaluated according to their immediate results, kind of hernia, anesthetic and operatory techniques and recurrences. The results were considered excellent in 20% of the cases, good in 65%, regular in 13.3% and in 1.7% the results were bad. No recurrence was observed up to now. Most of the patients were discharged within 24 hours. The proposed technique has provided reduced hospital expenses and low risks of infection.
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Introduction: Secondary care in oral health in Brazil is still a little researched topic. Objective: The aim of this study was to analyze the resolution of dental services in SUS based on the referral to secondary attention and backreferral to primary attention. Methodology: It’s a descriptive, quantitative study that used secondary data collected from dental records of patients seen at Centre of Dental Specialties (Ceo) in a city of São Paulo State. Result: It was analyzed 1030 dental records. Just 1236 proceedings received referral to Ceo and among then, 86.4% showed the first attendance on Basic Health Unity (UBS) through spontaneous demand and 50.4% (n=623) received referral to endodontic treatment. There was evasion of 2.27% of studied population (n=28) on the first specialized consultation. Among 1208 proceedings that started the treatment in Ceo, 62.6% (n=757) were finalized and received back-referral to primary attention, that finalized 61.1% (n=463) of proceedings. To conclude the treatment, considering the time spent in Ceo and primary attention, there was variation according to specialty: periodontics – 62 days (sd ±68) and endodontics – 71 days (sd ±51.8), requiring 3 consultations in average, regardless specialty. Conclusion: The Centre of Dental Specialties gave referral and attention to the majority of demand, regardless specialty. However, there are many cases of evasion during dental treatment, alerting managers to develop methods to entice these patients, reducing service expenses and raising solvability of dental procedures previously initiated.
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This article evaluates the efficiency of Brazil's industrial sectors from 1996 to 2009, taking into account energy consumption and respective contributions to the country's economic and social aspects. This analysis used a mathematical programming method called Data Envelopment Analysis (DEA), which enabled, from the SBM model and the window analysis, to evaluate the ability of industries to reduce energy consumption and fossil-fuel CO2 emissions (inputs), as well as to increase the Gross Domestic Product (GDP) by sectors, the persons employed and personnel expenses (outputs). The results of this study indicated that the Textile sector is the most efficient industrial sector in Brazil, according to the variables used, followed by these sectors: Foods and Beverages, Chemical, Mining, Paper and Pulp, Nonmetallic and Metallurgical.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES)
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Solar heaters are an appropriate technology in tropical and sub-tropical climates to heat bath water by solar energy. Low-cost solar heaters meet the demand of low-income rural communities which currently do not have access to this technology. Current research analyzes the economic viability of solar heaters, built with recyclable materials, to reduce electric energy bill. A solar heating system was built consisting of recyclable materials in accordance with the manuals provided by the Secretariat of Environment of the state of Paraná (SEMA). Duration of use of electric showers by families of rural properties was determined to calculate expenses and billing of electricity. Simulation and material costs showed that the system was feasible. Commercial solar heaters could be replaced at a cost of R$ 22.61 per month during 13 months.
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The present work is about a comparative study of two methodologies (MIALHE and ASABE), used to calculate the cost per hectare in the tillage operation in the culture of corn. The methodology of ASABE presents a higher cost per hectare in relation to the MIALHE proposal, being that the methodologies presents similar costs related to the depreciation expenses, accommodation and insurance. The differences were that in the ASABE proposal, the biggest expenses involved the payment of interest, fuel, lube and handwork, while in the MIALHE methodology, only the expense regarding to maintenance was more. The methodology of ASABE most suitable for management costs per hectare.
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Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)
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The Bessie Harper Radio Talk records consist of a draft of a radio talk on "Family Finance" that was broadcast over WIS, Columbia, South Carolina on Monday, January 25th, 1932. Bessie Harper served as chairman of the American Home Department of the South Carolina Federation of Women's Club (SCFWC). The aim of the talk is to educate families how to budget their finances and to plan their expenses which was particularly important when this talk was given in 1932 during the Great Depression. This talk offers a glimpse into families' attempts to cope with the new economic reality of life during the Great Depression.
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Life other small business owners, family child care providers need adequate life, health, and disability insurance to protect their families from the loss of their income. However, child care providers also face unique risks. Perhaps the most important of these risks is the financial loss that would result if the provider were found liable or responsible for the injury or death of a child or a child's parent. If a claim were filed against you as a provider, three different types of financial losses are possible: medical expenses, damages awarded to the victim or his/her family after a lawsuit, and court costs related to your defense. This booklet will help you to: (1) evaluate options for insuring a family child care operation, and (2) evaluate available liability insurance policies.
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Many farm or ranch families that are attempting to bring a son or daughter back into their business experience a strain on the cash flow. After all, a business that has been providing enough income for one family to live on, must now not only generate adequate income for the parents living expenses, but also attempt to provide enough income for a second family, the successor. Recent changes to Nebraska’s Beginning Farmer Tax Credit Program provide an attractive incentive that can be very beneficial for family farming/ranching operations that are trying to bring a family member back into their business. Regulation changes made in 2008 now allow parents to rent agricultural assets to their own children.
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This extension circular is an income statement form that covers the following areas: Cash Farm Income (grain/hay sales, livestock sales, livestock product sales, government payments, custom work); Cash Farm Expenses (cash operating, breeding livestock purchases, gross cash farm expenses); Adjustment (inventory, machinery/equipment depreciation, fixed farm improvements depreciation, capital gain or loss on machinery/equipment, gross sales of machinery/equipment, real estate sold); and Non-Farm Income (operators's wage, wife's wage, interest/dividend income, gifts/inheritances, gain or loss on security, non-farm inventory change, net income on other farms owned and non-farm real estate).
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This extension circular covers the following areas of a cash flow planning form: Beginning Cash Balance, Operating Sales (crop and hay, market livestock, livestock product, custom work); Capital Sales (breeding livestock, machinery and equipment); Personal Income (wages, interest); Operating Expenses (car/truck, chemicals, conservation, custom hire, feed purchased, fertilizers and lime, freight and trucking, gasoline, fuel and oil, insurance, labor hired, rents and leases, repairs and maintenance, seeds and plants, storage, warehousing, supplies, taxes, utilities, veterinary, breeding fees and medicine, feeder livestock); Capital Purchases (breeding livestock, machinery and equipment, family living withdrawals, personal investments, income and social security, term loan payments); Net Cash Available (operating loan borrowings, operating loan payments); and Ending Operating Loan Balance. Along with the Cash Flow Planning Form is a Projected Income Statement Form which covers Projected Business Income (operating sales, breeding livestock, estimated cash income adjustments, estimated gross revenues, estimated value of production); Project Business Expenses (cash operating, esimated operating, prepaid and supplies, cash investment in growing crops, accounts payable); Projected Net Income Summary (estimated net income from operations, estimated net business income, estimated net income after taxes, estimated earned net worth change); and a Physical Inventory Flows Worksheet.
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Data recently released by the Census Bureau estimate that 47.4 million Americans, or about one-insix, are living in poverty. This latest estimate has drawn criticism from some observers who see it as an attempt to artificially inflate the magnitude of poverty in America. The criticism results from a change in methodology that included not just income (the Whitehouse Office of Management and Budget (OMB) poverty threshold for 2009 is $22,050 a year for a family of four), but also made adjustments, taking into account such things as region, out-of-pocket medical expenses and child care costs, that in total add about seven-million individuals to the poverty population.