776 resultados para fee caps
Resumo:
Australian heroin markets have recently undergone dramatic change, sparking debate about the nature of such markets. This study aimed to determine the onset, peak and decline of the heroin shortage in New South Wales (NSW), using the most appropriate available methods to detect market level changes. The parameters of the heroin shortage were determined by reviewing: reports of heroin users about availability and price (derived from the existing literature and the Illicit Drug Reporting System); qualitative interviews with injecting drug users, and health and law enforcement professionals working in the illicit drug field; and examining data on heroin seizures over the past decade. There was a marked reduction in heroin supply in NSW in early 2001. An increase in the price of heroin occurred in 2001, whereas it had decreased steadily since 1996. A reduction in purity also occurred, as reported by drug users and heroin seizures. The peak period of the shortage appears to have been January to April 2001. The market appears to have stabilised since that time, although it has not returned to pre- 2001 levels: heroin prices have decreased in NSW for street grams, but not to former levels, and the price of `caps' (street deals) remain elevated. Heroin purity in NSW has remained low, with perhaps a 10% increase above the lowest recorded levels. These data support the notion that the heroin market in NSW underwent significant changes, which appear to have involved a lasting shift in the nature of the market.
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The purpose of this paper is to demonstrate that, although there are some unique features associated with mental illness, such special features do not preclude economic analysis. As a mechanism for understanding how individual economic studies fit into the mental health sector, a conceptual framework of the components of mental health service provision is outlined. Emphasis is placed on, not simply institutional and market resources, but also on the services provided by relatives, self-help groups, etc. Australian data on parts of the mental health sector are employed to illustrate that some (and different) economic analyses can be undertaken in mental health. First, time-series data on public psychiatric hospitals are employed to demonstrate trends associated with deinstitutionalisation. Other data (for Queensland alone) indicate that there are state-based differences in the provision of such services. Second, attention is then directed to the analysis of time-series data on private fee-for-service psychiatric services. Various concepts and measures from industrial economics are applied to analyse the relative size of this service industry, the pricing behaviour of the profession, the service-mix of "the psychiatry firms" operating in Australia.
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A presente dissertação trata do papel da gestão escolar no Ensino Médio, no processo de qualificação profissional dos alunos em uma escola pública estadual na periferia do município de Osasco São Paulo. Observa-se que um novo modelo de gestão na educação é discutido nos últimos anos no Brasil. Os Governos Federais junto com o Ministério da Educação têm apresentado programas sociais com o objetivo de que o jovem brasileiro possa se profissionalizar e estar apto a enfrentar um mercado de trabalho competitivo. Entre os programas do Governo destaca-se o Prouni, (Programa de Universidade para todos), representa um programa do Ministério da Educação criado em 2004 com a finalidade de conceder bolsas de ensino integral e parcial em instituições privadas de ensino superior, em cursos de graduação, destinada a estudantes brasileiros que não tenham cursado o ensino superior. Essas bolsas são concedidas aos alunos que participaram do Exame Nacional do Ensino Médio (ENEM). Em 2011, o Ministério da Educação criou o Programa Nacional de Acesso ao Ensino Técnico e Emprego (Pronatec) com o propósito de ampliar a oferta de cursos de educação profissional e tecnológica. Com esses e outros programas oferecidos pelo Governo pretende-se preparar os jovens para o mercado de trabalho. A pergunta norteadora deste estudo é: qual o papel do gestor escolar do Ensino Médio e suas ações visando a qualificação profissional do aluno? A pesquisa busca analisar a gestão escolar no Ensino Médio, tendo como foco o papel do gestor de uma escola pública no processo de escolha da qualificação profissional dos alunos do Ensino Médio. Para auxiliar o alcance desse objetivo, foram delimitados dois aspectos para estudo: a) analisar as ações e concepções políticas da gestão escolar pela percepção do corpo docente e de funcionários da escola; b) analisar as ações da gestão escolar visando à qualificação profissional por meio da visão de alunos em curso e de egressos. Trata-se de uma pesquisa que será qualitativa exploratória- descritiva. A pesquisa documental e as entrevistas semiestruturadas fazem parte da coleta de dados que irão subsidiar a análise final. A contribuição científica e social que se discute neste trabalho é a reflexão sobre a gestão da escola no Ensino Médio no processo de qualificação profissional dos alunos.
Resumo:
Esta pesquisa privilegia o enfoque histórico ao analisar o texto bíblico, como produto histórico-social, a partir do método sociológico. O material disposto ao longo desta investigação pretende ser uma ajuda para a compreensão de alguns textos do profeta Jeremias. Partindo do princípio de que o texto possui um vínculo com a sociedade na qual foi criado e fazendo uso da metodologia exegética, realiza-se uma análise histórico-sociológica da palavra de Javé em Jeremias 7,1 8,3 como portadora de um conflito social oriundo da cobrança excessiva de tributo em uma sociedade judaíta marcadamente tributária. Busca-se, por esse meio, o sentido do texto dentro do provável cenário histórico-social que permeia o escrito. Para isso, faz-se necessária a investigação dos aspectos preliminares que envolvem tanto o livro de Jeremias, sobretudo, os polêmicos caps. 7,1 8,3, como também a questão do estudo da pesquisa moderna acerca dessa magnífica obra. Vale a pena também salientar o conceito semiótico da poética sociológica que procura estudar a interação causal entre literatura e seu meio social. Além disso, avalia-se o âmbito histórico social da unidade literária alvo de nossa pesquisa, situando-a em seu provável contexto histórico social e determinando a datação, o cenário político e o modo de produção vigente nesse período. Não olvidando, contudo, do fator desencadeador do conflito social e o papel da religião nesse cenário. Além do mais, examina-se o sentido dos textos específicos ou unidades literárias concluídas (perícopes) presentes nos caps. 7,1 8,3, tendo como pressuposto o modelo teórico do modo de produção tributário e os passos da exegese histórico-social. O mecanismo socioanalítico do modo de produção tributário servirá como instrumento de análise da condição socioeconômica, centrando-se nos componentes externos incorporados na coletânea, não em sua história redacional, mas sim em sua formação social.
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Este estudo teve como intuito investigar o impacto do contexto de trabalho e da resiliência sobre o bem-estar no trabalho em profissionais dos Centros de Atenção Psicossocial (CAPS). Os CAPS são serviços públicos substitutivos ao modelo asilar para tratamento de pessoas em sofrimento psíquico, preconizado e fundamentado na Política Nacional de Saúde Mental (PNSM). Para medir o contexto de trabalho utilizou-se a Escala de Avaliação do Contexto de Trabalho (EACT) que investiga as condições de trabalho, a organização do trabalho e as relações sócio profissionais. Já o instrumento utilizado para medir a capacidade dos trabalhadores em manter o nível de desempenho no trabalho mesmo em situações complexas e desgastantes foi a Escala de Avaliação de Resiliência no Trabalho (EART). Por último, investigou-se o nível de bem-estar do público pesquisado através do Inventário de Bem- Estar no Trabalho (IBET-13). O bem-estar no trabalho tem sido considerado como um construto psicológico resultado de vínculos positivos com o trabalho e com a organização. Participaram 81 profissionais dos CAPS das cidades de Petrolina PE e São Bernardo do Campo SP, com idade média de 37 anos (DP= 10,45), em sua maioria do sexo feminino (65,4%), com níveis de escolaridade acima do ensino superior e pós-graduação completa (ambos com 29%), que se declararam casados ou em união estável (39%). Neste estudo, considerou-se bem-estar no trabalho como variável critério e resiliência no trabalho e contexto de trabalho como preditores. Foram realizadas análises estatísticas exploratórias e descritivas, análises de regressão e análises de variância (ANOVA) para descrever participantes, variáveis e testar o modelo. Os resultados apoiaram parcialmente o modelo de predição, pois apenas o fator relações sócio profissionais se confirmou como preditor significativo de Bem-estar no Trabalho, e não houve predição significativa com as demais variáveis (Condições de Trabalho, Organização do Trabalho e Resiliência no Trabalho). Estes dados podem revelar que boas relações sócio profissionais tendem a aumentar o nível de satisfação e comprometimento organizacional afetivo com a instituição, bem como o aumento do nível de envolvimento desses profissionais com seu trabalho.
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In this article, we present a map of the glacial geomorphology of the Altai andWestern Sayan Mountains, covering an area of almost 600,000 km2. Although numerous studies provide evidence for restricted Pleistocene glaciations in this area, others have hypothesized the past existence of an extensive ice sheet. To provide a framework for accurate glacial reconstructions of the Altai and Western Sayan Mountains, we present a map at a scale of 1:1,000,000 based on a mapping from 30 m resolution ASTER DEM and 15 m/30 mresolution Landsat ETM+ satellite imagery. Four landform classes have been mapped: marginal moraines, glacial lineations, hummocky terrain, and glacial valleys. Our mapping reveals an abundance of glacial erosional and depositional landforms. The distribution of these glacial landforms indicates that the Altai and Western Sayan Mountains have experienced predominantly alpine-style glaciations, with some small ice caps centred on the higher mountain peaks. Large marginal moraine complexes mark glacial advances in intermontane basins. By tracing the outer limits of present-day glaciers, glacial valleys, and moraines, we estimate that the past glacier coverage have totalled to 65,000 km2 (10.9% of the mapped area), whereas present-day glacier coverage totals only 1300 km2 (0.2% of the mapped area). This demonstrates the usefulness of remote sensing techniques for mapping the glacial geomorphology in remote mountain areas and for quantifying the past glacier dimensions. The glacial geomorphological map presented here will be used for further detailed reconstructions of the paleoglaciology and paleoclimate of the region.
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This study explores the effect of the association of audit firm alumni with their alma mater on audit prices. The tests indicate that there is a moderate reduction of up to 21% in the level of audit fee when alumni (i.e., former employees) of the incumbent audit firm sit on the client board of directors which is consistent with the engagement risk theory. This suggests that there is an 'alumni effect' in the market for audit services. The findings hold only in the large company segment of the market. The results are robust to different model specifications and alternative samples. The sample comprises all executive and non-executive directors who run the UK quoted companies and are simultaneously ICAEW qualified chartered accountants. The study's implications for the accounting profession and the regulators are also discussed. © 2007 The Author Journal compilation © 2007 Blackwell Publishing Ltd.
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The NHS audit market is regulated by the Audit Commission (AC) and has unique features. We develop a model for audit fees that includes rigorous analysis of the type of auditor. Poor financial standing does not give rise to higher audit fees. Despite regulation the study supports the existence of a Big Five price premium on the audit fee, but only one firm has a premium. We found no premium due to industry specialisation. The removal of performance audit from AC regulation will require improved audit fee reporting and control.
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This paper reports the results of a study which investigates the market for professional services in Indonesia, a country which has not been investigated in the by audit fee literature prior. A well-developed research model used in the prior literature has also been applied in this study, and the empirical findings suggest broad similarities in the pricing of professional services in Indonesia and other countries previously studied. In addition to extending the results of prior research to a country not previously studied, this paper examines whether the large auditors fee premium documented in other countries exists in Indonesia, especially after the major Asian financial crisis of 1997/98, since then almost all companies in this geographical area exercise tight budget controls. The results suggest that no audit fee premium is accrued to Indonesian Big 5 auditors, in contrast to the large audit firm fee premium documented in many other countries.
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Regulation is subject to information asymmetries that can lead to allocative and productive inefficiencies. One solution, suggested by Shleifer in 1985 and now adopted by many regulatory bodies round the world, is 'benchmarking', which is sometimes called 'yardstick competition'. In this paper we consider Shleifer's original approach to benchmarking and contrast this with the actual use of benchmarking by UK regulatory bodies in telecommunications, water and the energy sector since the privatizations of the 1980s and early 1990s. We find that benchmarking plays only one part and sometimes a small part in the setting of regulatory price caps in the UK. We also find that in practice benchmarking has been subject to a number of difficulties, which mean that it is never likely to be more than one tool in the regulator's armoury. The UK's experience provides lessons for regulation internationally. © 2006 Elsevier Ltd. All rights reserved.
Resumo:
In this study we apply an index number approach to allow for cross sectional comparisons of relative profitability, productivity and price performance of the regulated Water and Sewerage companies (WaSCs) in England and Wales during the years 1991-2008. In order to better analyse the impact of regulation on WaSC performance, we decompose actual economic profits into spatial multilateral Fisher productivity (TFP) index, the inverse of which is demonstrated to be a regulatory excess cost index that measures the deviation of a firm’s actual costs from benchmark costs, and a newly developed regulatory total price performance (TPP) index, which measures the excess of regulated revenues relative to benchmark costs. Increases (decreases) in regulatory price performance are indicative of the loosening (tightening) of price cap regulation. Moreover, we also show that the relationship between actual economic profitability, regulatory excess costs and regulatory price performance indices can be used to categorize regulatory price caps as “weak”, “powerful” or “catch-up promoting”. The results indicated that throughout the entire 1991-2008 period, price caps were never “powerful”, in the sense that they required less productive firms to immediately and fully catch-up to the most productive firm to regain economic profitability. More specifically, during the years 1991-2000 price caps were “weak” as prices were high enough for the firms to achieve economic profits despite their low productivity levels. However, after 2001 prices became “catch up promoting” as they required less productive companies to eliminate at least some excess costs in order to eliminate economic losses. Finally, we emphasize that as our results also clearly demonstrated a much closer alignment between allowed revenues and benchmark costs after 2001, Ofwat’s approach during this period was not only appropriate, but should also be continued in the 2009 price review.
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ABSTRACT: There has been a growing trend towards the use of biomass as a primary energy source, which now contributes over 54% of the European pulp and paper industry energy needs [1]. The remaining part comes from natural gas, which to a large extent serves as the major source of energy for numerous recovered fiber paper mills located in regions with limited available forest resources. The cost of producing electricity to drive paper machinery and generate heat for steam is increasing as world demand for fossil fuels increases. Additionally, recovered fiber paper mills are also significant producers of fibrous sludge and reject waste material that can contain high amounts of useful energy. Currently, a majority of these waste fractions is disposed of by landspreading, incineration, or landfill. Paper mills must also pay a gate fee to process their waste streams in this way and the result of this is a further increase in operating costs. This work has developed methods to utilize the waste fractions produced at recovered fiber paper mills for the onsite production of combined heat and power (CHP) using advanced thermal conversion methods (pyrolysis and gasification) that are well suited to relatively small scales of throughput. The electrical power created would either be used onsite to power the paper making process or alternatively exported to the national grid, and the surplus heat created could also be used onsite or exported to a local customer. The focus of this paper is to give a general overview of the project progress so far and will present the experimental results of the most successful thermal conversion trials carried out by this work to date. Application: The research provides both paper mills and energy providers with methodologies to condition their waste materials for conversion into useful energy. The research also opens up new markets for gasifier and pyrolysis equipment manufacturers and suppliers.
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Reputation is a signalling device that serves as a proxy for the quality of a firm’s products, strategies and employees relative to its competitors, when communicating with clients and other stakeholders. It is especially important for professional service firms because of the complex and intangible nature of their service and because of the advantages it confers in the market for high-quality professional staff. This paper extends and refines existing research on reputation which shows positive returns to reputation for professional service firms. We use different rankings of the top 50 law firms in the UK to measure reputation and examine their relationship with financial performance as expressed in firm revenue and profits. We find positive but diminishing returns to reputation even within this group and we find a stronger relationship between reputation and profits than fee income. We conclude that reputation may be an important source of competitive advantage for leading firms but it seems to offer little leverage for others. If these results are generalizable across other professional sectors this raises the question of how the majority of firms can differentiate themselves.
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The microbial contamination rate of luers of central venous catheters (CVCs) with either PosiFlow® needleless connectors or standard caps attached was investigated. The efficacy of 70% (v/v) isopropyl alcohol, 0.5% (w/v) chlorhexidine in gluconate 70% (v/v) isopropyl alcohol and 10% (w/v) aqueous povidone-iodine to disinfect the intravenous connections was also assessed. Seventy-seven patients undergoing cardiac surgery who required a CVC as part of their clinical management were randomly allocated either needleless connectors or standard caps. Patients were also designated to receive chlorhexidine/alcohol, isopropyl alcohol or povidone-iodine for pre-CVC insertion skin preparation and disinfection of the connections. After 72 h in situ the microbial contamination rate of 580 luers, 306 with standard caps and 274 with needleless connectors attached, was determined. The microbial contamination rate of the external compression seals of 274 needleless connectors was also assessed to compare the efficacy of the three disinfectants. The internal surfaces of 55 out of 306 (18%) luers with standard caps were contaminated with micro-organisms, whilst only 18 out of 274 (6.6%) luers with needleless connectors were contaminated (P<0.0001). Of those needleless connectors disinfected with isopropyl alcohol, 69.2% were externally contaminated with micro-organisms compared with 30.8% disinfected with chlorhexidine/alcohol (P<0.0001) and 41.6% with povidone-iodine (P<0.0001). These results suggest that the use of needleless connectors may reduce the microbial contamination rate of CVC luers compared with the standard cap. Furthermore, disinfection of needleless connectors with either chlorhexidine/alcohol or povidone-iodine significantly reduced external microbial contamination. Both these strategies may reduce the risk of catheter-related infections acquired via the intraluminal route. © 2003 The Hospital Infection Society. Published by Elsevier Science Ltd. All rights reserved.
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Needleless connectors are being increasingly used for direct access to intravascular catheters. However, the potential for microbial contamination of these devices and subsequent infection risk is still widely debated. In this study the microbial contamination rate associated with three-way stopcock luers with standard caps attached was compared to those with Y-type extension set luers with Clearlink® needleless connectors attached. Fifty patients undergoing cardiothoracic surgery who required a central venous catheter (CVC) as part of their peri- and postoperative management were studied for microbial contamination of CVC luers following 72 hrs in situ. Each patient's CVC was randomly designated to have either the three-way stopcocks with caps (control patients) or Clearlink® Y-type extension sets (test patients). Prior to, and following each manipulation of the three-way stopcock luers or Clearlink® devices, a 70% (v/v) isopropyl alcohol swab was used for disinfection of the connections. The microbial contamination of 393 luers, 200 with standard caps and 193 with Clearlink® attached, was determined. The internal surfaces of 20 of 200 (10%) three-way stopcock luers with standard caps were contaminated with micro-organisms whereas only one of 193 (0.5%) luers with Clearlink® attached was contaminated (P < 0.0001). These results demonstrate that the use of the Clearlink® device with a dedicated disinfection regimen reduces the internal microbial contamination rate of CVC luers compared with standard caps. The use of such needle-free devices may therefore reduce the intraluminal risk of catheter-related bloodstream infection and thereby supplement current preventive guidelines. © 2006 The Hospital Infection Society.