Impairment no setor público: particularidades das normas nacionais e internacionais

O impairment no setor público tem sido pouco discutido no meio acadêmico. Os órgãos normatizadores têm publicado pronunciamentos sobre o assunto, enquanto muitas dúvidas surgem e permanecem sem resposta. Diante disso, este artigo analisa as particularidades de normas nacionais e internacionais balizadoras do impairment no setor público: o Gasb 42, os Ipsas 21 e 26 e a NBC T 16.10. Foram analisados aspectos relacionados ao conceito de impairment, à periodicidade de aplicação do teste, para quais ativos deve ser aplicado e o processo de reconhecimento, mensuração e evidenciação da perda por impairment. As principais divergências entre os pronunciamentos são: o Gasb 42 está baseado em princípios e não em regras; os critérios utilizados pelo Gasb 42 para cálculo do fair value são semelhantes àqueles usados pelos Ipsas 21 e 26 para cálculo do valor em uso; o valor de reposição é usado para cálculo do fair value no Gasb 42 e o valor de saída nos Ipsas; apenas o Ipsas 26 utiliza a figura da unidade geradora de caixa; o Gasb 42 não admite a reversão da perda por impairment e os Ipsas não se aplicam a bens reavaliados. Apesar da NBC T 16.10 já estar em vigor no Brasil, todos os ativos públicos e a depreciação precisam ser reconhecidos e mensurados antes da aplicação dessa norma

Adaptação para a população Portuguesa da escala de avaliação Trunk Impairment Scale (TIS)

Para uma melhor avaliação e definição do plano de intervenção do indivíduo, é cada vez mais importante a existência instrumentos de avaliação válidos e fiáveis para a população portuguesa. Objetivo: Traduzir e adaptar para a população Portuguesa a escala Trunk Impairment Scale (TIS) em pacientes pós-AVE, e avaliar as propriedades psicométricas da mesma. Metodologia: A TIS foi traduzida para o Português e adaptada culturalmente para a população portuguesa. As propriedades psicométricas da mesma, incluindo validade, fiabilidade, concordância inter-observadores, consistência interna, sensibilidade, especificidade, poder de resposta, foram avaliadas numa população diagnosticada com AVE e num grupo de controlo de participantes saudáveis. Participaram neste estudo 80 indivíduos, divididos em dois grupos, nomeadamente indivíduos pós-AVE (40) e um grupo sem patologia (40). Os participantes foram submetidos à aplicação das escalas de Berg, Medida de Independência Funcional e Escala de Desempenho Físico Fugl Meyer e a TIS de modo a avaliar as propriedades psicométricas desta. As avaliações foram realizadas por duas fisioterapeutas experientes e o re-teste foi realizado após 48 horas. Os dados foram registados e trabalhados com o programa informático SPSS 21.0. Resultados: Relativamente aos valores obtidos, verificou-se que, quanto à consistência interna da TIS estes apresentam-se de forma moderada a elevada (alfa Cronbach = 0,909). Quanto à fiabilidade inter-observadores, os itens com menor valor são os itens 1 e 4 (0,759 e 0,527, respetivamente) e os itens com valor de Kappa mais alto são os itens 5 e 6 (0,830 e 0,893, respetivamente). Relativamente à validade de critério, verificou-se que não houve correlação entre a escala de Desempenho Físico Fugl-Meyer, a escala de Equilibrio de Berg e a Medida de Independência Funcional, ou seja, os valores obtidos r=0,166; r=0,017; r= -0,002, respetivamente. Quanto à validade de construção, constatou-se que o valor da mediana é mais elevado nos itens 1 a 5, logo sugere que haja diferenças entre o grupo de indivíduos pós-AVE e o grupo de indivíduos saudáveis (p<0,001). Entre os outros dois itens (6 e 7) não foram encontradas diferenças nas respostas nos dois grupos, sendo o valor de p > 0,001. Conclusão: Os resultados obtidos neste estudo sugerem que a versão portuguesa da TIS apresenta bons níveis de fiabilidade, consistência interna e também apresenta bons resultados no que refere à concordância inter-observadores.

Risk factors associated with the professional performance of civil servants with impairment

Apresentação realizada na "8th Conference of European Academy of Occupational Health Psychology", que decorreu em Valência, Espanha, de 12 a 14 novembro de 2008

Personal assistance: a gap in portuguese inclusion strategy for people with impairment

Apresentação realizada no 9th European Sociological Association Conference, em Lisboa em 2009

Hearing impairment in patients with tuberculosis from Northeast Brazil

The aim of this paper is to describe the auditory profile of subjects who were given streptomycin treatment for tuberculosis in the years 2000 and 2001, in Recife, Northeast Brazil. The Injury Notification Database at the Municipal Department of Health was consulted and 78 individuals who had been on streptomycin during the period under study were selected. Forty-two individuals were excluded, of whom five were over 59 years of age and two were under 18 years. Nineteen turned out to be deceased, 13 could not be found, two were serving prison terms and one refused to participate. As a result, only 36 subjects participated in the study. These 36 individuals were interviewed and underwent meatoscopy and audiometry. The mean age of the group under study was 38.8 years old and males predominated (79.4%). Twenty-seven patients (75%) showed hearing impairment, the bilateral sensorineural type (63.9%) being the most frequent, mainly affecting the high frequencies over 4000 Hz. In the light of findings showing a high percentage of hearing impairment complaints among users of streptomycin, this issue seems to warrant an in-depth investigation, as does the implementation of an auditory follow-up routine for patients undergoing such chemotherapy for tuberculosis.

The End-Organ Impairment in Liver Cirrhosis: Appointments for Critical Care

Liver cirrhosis (LC) can lead to a clinical state of liver failure, which can exacerbate through the course of the disease. New therapies aimed to control the diverse etiologies are now more effective, although the disease may result in advanced stages of liver failure, where liver transplantation (LT) remains the most effective treatment. The extended lifespan of these patients and the extended possibilities of liver support devices make their admission to an intensive care unit (ICU) more probable. In this paper the LC is approached from the point of view of the pathophysiological alterations present in LC patients previous to ICU admission, particularly cardiovascular, but also renal, coagulopathic, and encephalopathic. Infections and available liver detoxifications devices also deserve mentioning. We intend to contribute towards ICU physician readiness to the care for this particular type of patients, possibly in dedicated ICUs.

Impairment in the mortagage loan portfolio: The example of Banco Popular portugal

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Finance from the NOVA – School of Business and Economics

Impairment of tangible fixed assets in the Portuguese listed companies: Disclosures

A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics

Clinical variables associated with leprosy reactions and persistence of physical impairment

Introduction Leprosy is a chronic disease that affects skin and peripheral nerves. Disease complications include reactional episodes and physical impairment. One World Health Organization (WHO) goal of leprosy programs is to decrease the number of grade 2 impairment diagnoses by 2015. This study aims to evaluate clinical factors associated with the occurrence of leprosy reactions and physical impairment in leprosy patients. Methods We conducted a retrospective study of data from medical records of patients followed in two important centers for the treatment of leprosy in Aracaju, Sergipe, Brazil, from 2005 to 2011. We used the chi-square test to analyze associations between the following categorical variables: gender, age, operational classification, clinical forms, leprosy reactions, corticosteroid treatment, and physical impairment at the diagnosis and after cure. Clinical variables associated with multibacillary leprosy and/or reactional episodes and the presence of any grade of physical impairment after cure were evaluated using the logistic regression model. Results We found that men were more affected by multibacillary forms, reactional episodes, and grade 2 physical impairment at diagnosis. Leprosy reactions were detected in a total of 40% of patients and all were treated with corticosteroids. However, physical impairment was observed in 29.8% of the patients analyzed at the end of the treatment and our multivariate analysis associated a low dose and short period of corticosteroid treatment with persistence of physical impairments. Conclusions Physical impairment should receive an increased attention before and after treatment, and adequate treatment should be emphasized.

Association between the degree of physical impairment from leprosy and dependence in activities of daily living among the elderly in a health unit in the State of Minas Gerais

Introduction In addition to the common alterations and diseases inherent in the aging process, elderly persons with a history of leprosy are particularly vulnerable to dependence because of disease-related impairments. Objective determine whether physical impairment from leprosy is associated with dependence among the elderly. Methods An analytical cross-sectional study of elderly individuals with a history of leprosy and no signs of cognitive impairment was conducted using a database from a former leprosy colony-hospital. The patients were evaluated for dependence in the basic activities of daily living (BADL) and instrumental activities of daily living (IADL), respectively) and subjected to standard leprosy physical disability grading. Subsequently, descriptive and univariate analyses were conducted, the latter using Pearson's chi-squared test. Results A total of 186 elderly persons were included in the study. Of these individuals, 53.8% were women, 49.5% were older than 75 years of age, 93% had four or less years of formal education, 24.2% lived in an institution for the long-term care of the elderly (ILTC), and 18.3% had lower limb amputations. Among those evaluated, 79.8% had visible physical impairments from leprosy (grade 2), 83.3% were independent in BADL, and 10.2% were independent in IADL. There was a higher impairment grade among those patients who were IADL dependent (p=0.038). Conclusion s: The leprosy physical impairment grade is associated with dependence for IADL, creating the need for greater social support and systematic monitoring by a multidisciplinary team. The results highlight the importance of early diagnosis and treatment of leprosy to prevent physical impairment and dependence in later years.