Electronic Building Passport - Final Report: Project 2 National Energy Efficient Building Project Phase 2

The National Energy Efficient Building Project (NEEBP) Phase One report, published in December 2014, investigated “process issues and systemic failures” in the administration of the energy performance requirements in the National Construction Code. It found that most stakeholders believed that under-compliance with these requirements is widespread across Australia, with similar issues being reported in all states and territories. The report found that many different factors were contributing to this outcome and, as a result, many recommendations were offered that together would be expected to remedy the systemic issues reported. To follow up on this Phase 1 report, three additional projects were commissioned as part of Phase 2 of the overall NEEBP project. This Report deals with the development and piloting of an Electronic Building Passport (EBP) tool – a project undertaken jointly by pitt&sherry and a team at the Queensland University of Technology (QUT) led by Dr Wendy Miller. The other Phase 2 projects cover audits of Class 1 buildings and issues relating to building alterations and additions. The passport concept aims to provide all stakeholders with (controlled) access to the key documentation and information that they need to verify the energy performance of buildings. This trial project deals with residential buildings but in principle could apply to any building type. Nine councils were recruited to help develop and test a pilot electronic building passport tool. The participation of these councils – across all states – enabled an assessment of the extent to which these councils are currently utilising documentation; to track the compliance of residential buildings with the energy performance requirements in the National Construction Code (NCC). Overall we found that none of the participating councils are currently compiling all of the energy performance-related documentation that would demonstrate code compliance. The key reasons for this include: a major lack of clarity on precisely what documentation should be collected; cost and budget pressures; low public/stakeholder demand for the documentation; and a pragmatic judgement that non-compliance with any regulated documentation requirements represents a relatively low risk for them. Some councils reported producing documentation, such as certificates of final completion, only on demand, for example. Only three of the nine council participants reported regularly conducting compliance assessments or audits utilising this documentation and/or inspections. Overall we formed the view that documentation and information tracking processes operating within the building standards and compliance system are not working to assure compliance with the Code’s energy performance requirements. In other words the Code, and its implementation under state and territory regulatory processes, is falling short as a ‘quality assurance’ system for consumers. As a result it is likely that the new housing stock is under-performing relative to policy expectations, consuming unnecessary amounts of energy, imposing unnecessarily high energy bills on occupants, and generating unnecessary greenhouse gas emissions. At the same time, Councils noted that the demand for documentation relating to building energy performance was low. All the participant councils in the EBP pilot agreed that documentation and information processes need to work more effectively if the potential regulatory and market drivers towards energy efficient homes are to be harnessed. These findings are fully consistent with the Phase 1 NEEBP report. It was also agreed that an EBP system could potentially play an important role in improving documentation and information processes. However, only one of the participant councils indicated that they might adopt such a system on a voluntary basis. The majority felt that such a system would only be taken up if it were: - A nationally agreed system, imposed as a mandatory requirement under state or national regulation; - Capable of being used by multiple parties including councils, private certifiers, building regulators, builders and energy assessors in particular; and - Fully integrated into their existing document management systems, or at least seamlessly compatible rather than a separate, unlinked tool. Further, we note that the value of an EBP in capturing statistical information relating to the energy performance of buildings would be much greater if an EBP were adopted on a nationally consistent basis. Councils were clear that a key impediment to the take up of an EBP system is that they are facing very considerable budget and staffing challenges. They report that they are often unable to meet all community demands from the resources available to them. Therefore they are unlikely to provide resources to support the roll out of an EBP system on a voluntary basis. Overall, we conclude from this pilot that the public good would be well served if the Australian, state and territory governments continued to develop and implement an Electronic Building Passport system in a cost-efficient and effective manner. This development should occur with detailed input from building regulators, the Australian Building Codes Board (ABCB), councils and private certifiers in the first instance. This report provides a suite of recommendations (Section 7.2) designed to advance the development and guide the implementation of a national EBP system.

Relationship between quality certification and financial and non-financial performance of organizations

At present, many countries have either embraced ISO9001 or used it as the basis of their national quality certification systems. However, few studies have been conducted to examine the benefits companies’ gain from achieving and implementing ISO9001 standards (Chikuku et al. 2012; Psomas et al. 2013; Sampaio et al. 2011a,b). Analysis has brought much more confused and uneven results across the countries. Turning to the experience of Malaysia, this country has witnessed a spectacular growth at an average rate of 9.89% per annum of ISO certificates issued to companies operating within its borders (ISO Survey 2012). While many companies rush to be ISO 9001 certified whether this brings about better benefits (both the financial and the non-financial) is still an open question. In this study, the research problems were first formulated from the literature and then a questionnaire survey was conducted to test the hypotheses. A survey was administered to chief executives officers and managers across manufacturing and service organizations in Malaysia. Multivariate analysis and SPSS macro developed by Preacher and Hayes were used as statistical techniques to the financial and non-financial benefits of ISO9001 certification. The survey instrument was a two-page questionnaire comprising three sections. The first section of the questionnaire covered the company’s profile. The second section consisted of 25 items on internal benefits and third section consisted of 7 items on external benefits measured on 1–5 Likert scale to assess the benefits of ISO9001 certification. Total 201 valid responses were received. Results of the study indicate that there was no significant direct relationship between ISO9001 certification and organizational financial performance, while strong statistical evidence was found to support the direct relationship between ISO9001 certification and non-financial performance. The findings of the study discovered that financial performance is actually directly related to two non-financial measures, namely quality performance and local and international business performance, which are directly and significantly influenced by ISO9001 certification. Therefore non-financial performance measures are involved in the mediational process. The findings will assist practitioners in taking right courses of action that make the implementation of this standard more effective. For example, the study findings study suggests that companies should put emphasize on nonfinancial factors to improve their financial performance.

The relationships between work stressors and organizational performance in long-term care for elderly residents

This study investigates the relationships between work stressors and organizational performance in terms of the quality of care provided by the long-term care facilities. Work stressors are first examined in relation to the unit's structural factors, resident characteristics, and to the unit specialization. The study is completed by an investigation into the associations of work stressors such as job demands or time pressure, role ambiguity, resident-related stress, and procedural injustice to organizational performance. Also the moderating effect of job control in the job demands organizational performance relationship is examined. The study was carried out in the National Research and Development Centre for Welfare and Health (STAKES). Survey data were drawn from 1194 nursing employees in 107 residential-home and health-center inpatient units in 1999 and from 977 employees in 91 units in 2002. Information on the unit resident characteristics and the quality of care was provided by the Resident Assessment Instrument (RAI). The results showed that large unit size or lower staffing levels were not consistently related to work stressors, whereas the impairments in residents' physical functioning in particular initiated stressful working conditions for employees. However, unit specialization into dementia and psychiatric residents was found to buffer the effects that the resident characteristics had on employee appraisals of work stressors, in that a high proportion of behavioral problems was related to less time pressure and role conflicts for employees in specialized units. Unit specialization was also related to improved team climates and the organizational commitment of employees. Work stressors associated with problems in care quality. Time pressure explained most of the differences between units in how the employees perceived the quality of physical and psychosocial care they provide for the residents. A high level of job demands in the unit was also found to be related to some increases in all clinical quality problems. High job control buffered the effects of job demands on the quality of care in terms of the use of restraints on elderly residents. Physical restraint and especially antipsychotic drug use were less prevalent in units that combined both high job demands and high control for employees. In contrast, in high strain units where heavy job demands coincided with a lack of control for employees, quality was poor in terms of the frequent use of physical restraints. In addition, procedural injustice was related to the frequent use of antianxiety of hypnotic drugs for elderly residents. The results suggest that both job control and procedural justice may have improved employees' abilities to cope when caring for the elderly residents, resulting in better organizational performance.

Key Account Management and Quality in Business-to-Business Relationships

What are the main elements of successful Key Account Management (KAM)? What is the nature of quality for the company and for the individual in business-to-business relationships? What kind of managerial practices are required at the company and individual level in Key Account Management? This paper focuses on these central aspects of KAM. It describes the main elements of KAM, which is a systematic marketing management approach in the business-to-business context with the objective to build profitable and long-lasting relationships with major accounts. Although paying customers in the business-to-business market are organizations, they are always represented by individuals. Thus, successful KAM requires appropriate handling of both the organizational and the individual levels. This paper describes the nature of quality for the company and for the individual in business-to-business relationships. As a synthesis, this paper suggests a framework for KAM practices deploying the main elements of KAM and the company and individual levels of business-to-business relationships. The weakness of the traditional quality management approach is that it pays little, if any, attention to customer importance. By providing similar quality to each customer, more important customers are penalized and less important customers are rewarded. This paper broadens the traditional quality management approach by introducing the concept of targeted quality based on customer importance.

Risk minimization in water quality control problems of a river system

Methodologies are presented for minimization of risk in a river water quality management problem. A risk minimization model is developed to minimize the risk of low water quality along a river in the face of conflict among various stake holders. The model consists of three parts: a water quality simulation model, a risk evaluation model with uncertainty analysis and an optimization model. Sensitivity analysis, First Order Reliability Analysis (FORA) and Monte-Carlo simulations are performed to evaluate the fuzzy risk of low water quality. Fuzzy multiobjective programming is used to formulate the multiobjective model. Probabilistic Global Search Laussane (PGSL), a global search algorithm developed recently, is used for solving the resulting non-linear optimization problem. The algorithm is based on the assumption that better sets of points are more likely to be found in the neighborhood of good sets of points, therefore intensifying the search in the regions that contain good solutions. Another model is developed for risk minimization, which deals with only the moments of the generated probability density functions of the water quality indicators. Suitable skewness values of water quality indicators, which lead to low fuzzy risk are identified. Results of the models are compared with the results of a deterministic fuzzy waste load allocation model (FWLAM), when methodologies are applied to the case study of Tunga-Bhadra river system in southern India, with a steady state BOD-DO model. The fractional removal levels resulting from the risk minimization model are slightly higher, but result in a significant reduction in risk of low water quality. (c) 2005 Elsevier Ltd. All rights reserved.

Environmental Management

Environmental Management has become one of the most used terms in recent times. But, what exactly does the term mean and entail? Environmental management helps to investigate and manage the environment within the context of human influences, incorporating an examination of economics, culture, political structure, and social equity, as well as natural processes and systems. This book discusses in detail the various issues relating to environmental management, including the fundamentals; the various environmental policies, legislations and international treaties; the concept of environmental impact assessment; environmental auditing; life cycle assessment; various environmental management system standards; issues and techniques, and environmental design and economics has become one of the most used terms in recent times. But, what exactly does the term mean and entail? Environmental management helps to investigate and manage the environment within the context of human influences, incorporating an examination of economics, culture, political structure, and social equity, as well as natural processes and systems. This book discusses in detail the various issues relating to environmental management, including the fundamentals; the various environmental policies, legislations and international treaties; the concept of environmental impact assessment; environmental auditing; life cycle assessment; various environmental management system standards; issues and techniques, and environmental design and economics.

Morals in business organizations: an approach based on strategic value and strength for business management

[EN] In the last decades, the topic of business ethics has attracted great interest at the academic and professional levels. Nowadays business ethics is being increasingly implemented as a necessary discipline in universities’ study plans on business management. Moreover, its importance is also evident according to the worldwide increase of organizations and/or institutions that have implemented ethics systems. However, some approaches thoroughly do not consider the importance and the need of an ethical behaviour and are still guiding the actions and the way of thinking of many academics and professionals led to consider that the only responsibility of business is limited just to profit maximization.

Management of environmental issues for sustainable fisheries production from aquaculture in Nigeria

Aquaculture depends largely upon a good aquatic environment. The quality of the aquatic medium determines success to a large extent in aquaculture. The medium is particularly vulnerable to excessive abstraction (i.e surface or groundwater) and contamination from a range of sources (industrial, agricultural or domestic) as well as risks of self-pollution. Environmental management options proffered so far include: improvements in farming performance (especially related to feed and feeding strategies, stocking densities, water quality management, disease prevention and control, use of chemicals, etc.) and in the selection of sites and culturable species, treatment of effluents, sensitivity of recipient waters and enforcement of environmental regulations and guidelines specific to the culture system. There are presently conceptual frameworks for aquatic environment management backed by legal administrative tools to create or enforce rational system for water management, fisheries and aquaculture development strengthened by adaptive institutionalisation

Assessment of inland waters fisheries in Nigeria with implications for improved freshwater fish production, poverty alleviation and food security

Rapid Appraisals of the current fisheries situations of some selected inland water bodies in Nigeria were carried out within the framework of Aquaculture and Inland Fisheries Project (AIFP) Annex II of the National Special Programme for Food Security (NSPFS). This paper presents the results of the fishery assessment of one of the selected inland water bodies (Sabke Lake) in Nigeria with a view to optimizing the fish yield through the adoption of improved culture based fishery techniques and community-based fisheries management. The lake is unmanaged and the fishing pressure was found to be very high. Also a number of fishermen were found using small mesh size nets to crop the juveniles of highly valued fish species for an optimum catch. About 14 fishermen ought to have been engaged in full time fishing activities if the fisheries of this lake is to be managed on a sustainable basis. However, a surplus of over 100 fishermen was recorded actively fishing during the period of the study. The results further revealed that Fisheries Rules and Regulations were not established for the national exploitation and proper management of the fisheries of many inland water bodies including Sabke Lake. All these have a depilatory effect on the abundance and sizes of fish harvested from the nigerian inland water bodies especially Sabke Lake. A community based management system that establishes a participatory involvement of fishermen in the conservation and national exploitation of fisheries resources for their own well being is recommended for Sabke Lake and other inland water bodies in Nigeria

A Estratégia de Saúde da Família e sua proposta de (re)estruturação do modelo assistencial do SUS: a perspectiva de quem molda sua operacionalização

O olhar reflexivo sobre a implementação de programas/projetos de saúde pressupõe a elucidação dos modos pelos quais ocorrem as conexões entre a formulação e suas diretrizes e a operacionalização nos serviços de saúde. Portanto, o presente estudo centra seu olhar investigativo em questões da dimensão avaliativa voltadas para o planejamento e gestão de sistema local de saúde, assim como para a produção de tecnologias de planejamento e avaliação em saúde. Centrado na Atenção Básica, especialmente no Programa de Saúde da Família (PSF), o estudo buscou analisar tal estratégia levando em consideração as quatro grandes dimensões de reestruturação preestabelecidas pelo MS: (re)estruturação do modelo assistencial do SUS; (re)estruturação da demanda para os outros níveis do sistema; (re)estruturação dos processos de trabalho e das práticas em saúde, e (re)estruturação dos gastos no modelo assistencial do SUS. O trabalho define as dimensões de (re)estruturação do modelo assistencial e dos processos de trabalho e das práticas em saúde como objeto de estudo. Para tanto, propõe, inicialmente, compreender o contexto que molda a operacionalização do PSF, para perceber a dinâmica que se coloca, reprodução ou reestruturação da estrutura. Tomando como referencial o modelo de Estratificação do Agente de Giddens (1984), buscamos através de entrevistas com os profissionais das equipes de Saúde da Família perceber a compreensão teórica e a narrativa das práticas sobre alguns pressupostos básicos apontados pelo MS como potencializadores da capacidade de reestruturação do PSF e que são por eles operacionalizados no cotidiano de suas práticas. Os profissionais das equipes estudadas se identificam como agentes de mudança. E sendo agentes deste processo de reestruturação sofrem influencia da estrutura social (PSF e seus princípios) como também a influenciam, enquanto sujeitos que nela operam. Foi possível mapear um cenário de implantação e um universo bastante significativo de necessidades que chamamos de necessidades cognitivas, aspectos que se interagem influenciando na capacidade ou não de reestruturação do PSF. Em relação à capacidade de (re)estruturação do modelo assistencial do SUS, o momento é de transição entre modelos assistenciais, iniciando um processo, ainda que tímido, de mudança de enfoque, da abordagem curativa para uma abordagem que tende, ainda que fragmentada, a propiciar uma assistência integral, incorporando à oferta de ações curativas, ações programáticas em construção. Barreiras estruturais que se localizam no espaço da cultura institucional de organização dos serviços e consequentemente, dos Sistemas Locais de Saúde também dificultam a reestruturação sob a perspectiva do modelo assistencial. A capacidade de reestruturação dos processos de trabalho e das práticas em saúde parece ser incipiente, no contexto das equipes estudadas. A cultura organizacional dos serviços, a experiência acumulada dos profissionais em unidades organizadas de forma tradicional, associada a processos incipientes de educação permanente, dificultam a apreensão de novas práticas potencializadoras de um processo de trabalho que conjuguem o desenvolvimento compartilhado de projetos terapêuticos integrais, assim como de mecanismos gerenciais ordenados sob o enfoque do planejamento estratégico situacional. Mesmo cientes da complexidade que envolve os processos de reestruturação de modelos assistenciais em saúde, partimos da premissa de que a capacidade de reestruturação proposta pela Saúde da Família é possível, porque visa a mudança no modelo de produção da saúde, o qual é definido pelos mecanismos de gestão, mas também pelo modo com os profissionais de saúde operam no cotidiano seus processos de trabalho. Partindo desse pressuposto, o presente estudo optou em tomar como objeto de análise o cotidiano dos processos de trabalho dos profissionais das equipes de Saúde da Família. Num primeiro momento, o estudo buscou compreender o contexto que molda e condiciona a produção da saúde identificando a compreensão teórica e a narrativa da prática dos sujeitos que operam no PSF no cotidiano. O segundo momento do estudo resultou do primeiro, quando foi evidenciada a ausência, nos processos de trabalho das equipes, de um raciocínio programático que as orientasse na organização da oferta de ações de saúde às suas populações adscritas, direcionando para a abordagem das necessidades em saúde, contribuindo no reordenamento das práticas, conjugando as capacidades de trabalho potencial e real das equipes. Sendo assim, foi desenvolvida uma proposta de programação em saúde, ancorada no pressuposto central da programação, ou seja, no cotidiano das equipes de Saúde da Família. Ordenada pelas operações diagnóstica e normativa a proposta trabalhou com a análise das coberturas de produção Ideal (normativa), Real (quantitativo de procedimentos realizados pelo profissional durante um determinado espaço de tempo, oficialmente informada) e Potencial (Semana Típica de produção planejada).

Community-based fish culture in seasonal floodplains

During the rainy season in extensive river floodplains and deltaic lowlands, floods render the land unavailable for crop production for several months each year. These waters are considerably underutilized in terms of managed aquatic productivity. This raises the opportunity to enclose parts of these floodwater areas to produce a crop of specifically stocked aquatic organisms aside from the naturally occurring ‘wild’ species that are traditionally fished and are not affected by the culture activity, resulting in more high-quality, nutrient-dense food production and enhanced farm income for all stakeholders, notably the poor. The WorldFish Center and its national partners recently tested the concurrent rice-fish culture in the shallower flooded areas and the alternating rice-fish culture in the deep-flooded areas of Bangladesh and Viet Nam through a community-based management system. Results indicate that community-based fish culture in rice fields can increase fish production by about 600 kg/ha/year in shallow flooded areas and up to 1.5 t/ha/year in deep-flooded areas, without a reduction in the rice yield or wild fish catch.

Avaliação de Potencialidade de Implantação de Sistema de Gestão Ambiental Dirigido às Empresas do Setor Farmacêutico Localizadas no Estado do Rio de Janeiro

A indústria farmacêutica, de um modo geral, manipula substâncias tóxicas, desenvolve atividades utilizando como matéria-prima um dos maiores bens da natureza, que é a água. Enfim, para produzir o medicamento em benefício do homem deixa como conseqüências, impactos ambientais consideráveis. Pretende-se mostrar que o segmento em questão, apesar de buscar se adequar às normas legais, como as da vigilância sanitária, ele é muito centrado na qualidade do produto, em detrimento dos aspectos ambientais, ainda que tendo disponível uma importante ferramenta para tal: A certificação de Boas Práticas de Fabricação (BPF) dos produtos farmacêuticos. A escolha do local da pesquisa foi o estado do Rio de Janeiro, por ser este, entre outros aspectos, um sítio onde historicamente se localizam empresas deste setor. O Rio de Janeiro e São Paulo são estados que congregam o maior número de fabricantes de medicamentos do país. Identificadas as indústrias foi realizado um levantamento para selecionar um grupo de empresas com características semelhantes. Como as grandes empresas deste segmento são dotadas de estrutura adequada à implantação de sistema de gestão ambiental, elas ficaram fora deste escopo. Também ficou fora da pesquisa o grupo formado por empresas que importam, embalam, comercializam, mas não fabricam os medicamentos e os produtores de fitoterápicos e veterinários. O resultado da pesquisa foi que as empresas privadas com número de empregados entre 50 e 500 e todas as públicas têm deficiência para atender aos requisitos ambientais legais, em outras palavras, as questões ambientais ficam restritas a Agência Nacional de Vigilância Sanitária (ANVISA / RDC-306) e aos processos de obtenção de licenças junto a Fundação Estadual de Engenharia do Meio Ambiente (FEEMA). Apenas uma dentre às vinte e oito pesquisadas tem Sistema de Gestão Ambiental SGA implantado. Como todos os fabricantes de medicamentos têm que cumprir as exigências da RDC-210, para obterem o Certificado de BPF e os registros dos medicamentos, assim eles já possuem a cultura, parte dos requisitos e a ferramenta necessária à implantação de um SGA de acordo com padrões voluntários como a NBR ISO 14001 (2004). Para comprovar tal evidência, o estudo apresentou o caso de uma empresa pública dotada de características inovadoras e cultura diferenciada, porque agrega colaboradores advindos de laboratórios privados. Tal empresa fabrica exclusivamente vacinas, biofármacos e reativos, sendo uma grande exportadora, sujeita à fiscalização internacional, como por exemplo, a da Organização Mundial da Saúde (OMS). Conclui-se que as empresas priorizam as questões da ANVISA e as ambientais precisam ser monitoradas e mitigadas. Um Plano de Ação para melhorias ambientais, visando à implantação de um SGA e a obtenção de um diferencial competitivo pode ser adotado, através da estrutura existente por força das exigências da ANVISA a qualquer empresa do setor farmacêutico

Sistemas de Avaliação Profissional no âmbito da Contratualização da Gestão na Atenção Primária à Saúde

O objeto desse estudo foi a análise dos processos de avaliação de desempenho e contratualização da gestão para profissionais de saúde na Atenção Primária à Saúde. Para tanto, após revisão de literatura nacional e internacional optou-se por um estudo de caso em Portugal, com a finalidade de conhecer a trajetória da reforma da atenção primária no país, sua estrutura organizacional e as ferramentas de gestão utilizadas para avaliação de desempenho nas Unidades de Saúde Familiar (USF). Esse estudo possibilitou o aprofundamento das discussões sobre os processos que vem sendo instituídos para atenção primária no Brasil, como o programa nacional de melhoria do acesso e qualidade na atenção básica (PMAQ- AB). Desta forma, os objetivos do estudo foram: analisar o contexto geral e as condicionalidades de implantação do sistema de avaliação profissional na APS, identificar os fatores facilitadores e limitantes da gestão, identificar as ferramentas de monitoramento e a percepção dos dirigentes sobre o processo. Trata-se de estudo com abordagem qualitativa, de natureza descritiva, com investigação narrativa, bibliográfica e documental. A pesquisa de campo em Portugal foi realizada através de entrevistas com aplicação de questionário semi-estruturado aos diretores executivos, coordenadores de USF, representantes do conselho clínico e unidade de apoio à gestão nos Agrupamentos de Centros de Saúde (ACES) selecionados. Como resultados, o trabalho aponta que uma nova estrutura de coordenação das unidades de saúde com a descentralização dos serviços, requerendo maior autonomia por parte dos gestores e profissionais de saúde, com enfoque no planejamento estratégico, aliados ao fortalecimento da capacidade de gestão dos dirigentes e regulamentação de um sistema de avaliação, tem contribuído para fortalecer o gerenciamento na APS. Aponta-se como fatores positivos do sistema de avaliação profissional, a redução na despesa pública com a utilização da gestão por objetivos, introdução da governança clínica, o trabalho em equipe, e uma maior responsabilização e motivação dos profissionais. Conclui-se que as experiências com sistemas de avaliação profissional e contratualização na APS apresentam um conjunto de recomendações que poderão beneficiar a evolução da reforma e melhoria do PMAQ no Brasil, considerando-se ainda sua fase inicial.

Custeio dos gastos no serviço público de saúde: estudo de caso no Hospital Nelson Salles

A dissertação tem como objetivo aplicar um método de custeio aos gastos atribuídos, pelo Hospital Nelson Salles, na execução do serviço público de saúde, em apoio ao Município Engenheiro Paulo de Frontin. Para a realização deste trabalho, o estudo utilizou-se da pesquisa bibliográfica para fundamentar e ilustrar o tema proposto, bem como, do método exploratório descritivo para reconhecer a situação da instituição e identificar uma metodologia de controle dos custos adequada à realidade da organização estudada. A apuração de custos em organizações hospitalares justifica-se: pelo aumento na demanda de clientes; pelo crescimento dos gastos na área da saúde e pelas limitações decorrentes dos orçamentos das entidades públicas, onde as organizações necessitam adotar um sistema que forneça informações úteis referentes aos custos, em especial ao hospital, objeto de estudo, por não dispor de um sistema de custos. Um sistema de apuração de custos pode trazer aos gestores hospitalares informações relevantes ao planejamento, controle e tomada de decisão com vistas à otimizar os recursos limitados e a manutenção da qualidade no atendimento ao paciente. Neste contexto, foram apresentados os principais métodos de custeio utilizados para a implementação do sistema de gestão de custos hospitalares, que são custeio por absorção; com apropriação por centro de custos, o custeio variado e o custeio baseado em atividades (ABC).Como resultado alcançado foi aplicado o tradicional método de custeio adotado para implementar um sistema de gestão de custos hospitalar, que é o custeio por absorção, pois o hospital em estudo não apresenta controle de custos e, portanto, o sistema tradicional é o mais adequado para uma primeira avaliação dos custos; para melhor visualização dos custos executados na atividade de saúde foi aplicado o critério de rateio por departamentalização dos custos indireto. Depende de cada hospital identificar qual o método mais adequado a sua estrutura organizacional. Em relação às considerações finais, sugeriu-se a utilização da departamentalização, que proporcionará ao Hospital Nelson Salles importantes informações gerenciais. No atual contexto organizacional, identificou-se que o recomendável é o método de custeio por absorção, por ser o mais tradicional, atender a legislação fiscal e demanda menores investimentos para sua implementação.

Observation on some of the environmental parameters and feed quality of selected golda (Macrobrachium rosenbergii) farms in Bangladesh

A study was conducted to ascertain the existing farm water, effluent and feed quality of selected giant freshwater prawn farms from major prawn farming areas (Bagerhat Sadar, Noakhali Sadar and Mymensingh) of Bangladesh during July to November 2005. Water quality parameters such as the mean values of dissolved oxygen, alkalinity, nitrite-nitrogen, phosphate-phosphorus and ammoniacal nitrogen did not show any significantly differences among the farming areas. Whereas significant differences (p < 0.05) were observed in the mean values of temperature, secchi disc visibility, pH and chlorophyll a. However, all the water quality parameters in the farming areas were within the suitable range for prawn culture. There was no significant variation in nutrients concentration of discharged effluent among the prawn farming areas. All of the nutrients measured in effluent water were within the acceptable range and did not seem to pose a direct threat to the recipient environment. The analysed crude protein contents of commercial CP, Quality and Saudi-Bangla prawn feeds were 31.84%, 27.21% and 28.97%, respectively, whereas all analysed farm made feeds were less than 25%. The other nutrients of prawn feeds varied largely with the source of feeds and ingredients used to prepare feed. The annual yield of prawn varied from 320.4 to 512.6 kg/ha (mean 412.3 kg/ha) depending on the management system.