959 resultados para Financial Health


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INTRODUCTION: At a time when a great number of diseases can be prevented by changing one's habits and life style, investigations have focused on understanding what adults and children believe to be desirable health practices and uncovering the factors associated with successful adherence to such practices. For these, causal attributions for health and illness were investigated among 96 Brazilian elementary school students. METHODS: Ninety six subjects, aged 6 to 14, were interviewed individually and their causal attributions were assessed through 14 true-false items (e.g. people stay well [healthy] because they are lucky). The relationship between the children's causal attributions and demographic characteristics were also examined. RESULTS: Overall, the results were consistent with previous researches. "Taking care of oneself" was considered the most important cause of good health. "Viruses and germs" and "lack of self-care" were the most selected causes of illness. Analyses revealed significant relationship between subjects' causal attribution and their age, school grade level, socioeconomic status and gender. CONCLUSIONS: The study findings suggest that there may be more cross-cultural similarities than differences in children's causal attributions for health and illness. Finding ways to help individuals engage in appropriate preventive-maintenance health practices without developing an exaggerated notion that the individuals can control their own health and illness is a challenge which remains to be addressed by further research.

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There has been a growing interest in research on performance measurement and management practices, which seems to reflect researchers’ response to calls for the need to increase the relevance of management accounting research. However, despite the development of the new public management literature, studies involving public sector organizations are relatively small compared to those involving business organizations and extremely limited when it comes to public primary health care organizations. Yet, the economic significance of public health care organizations in the economy of developed countries and the criticisms these organizations regularly face from the public suggests there is a need for research. This is particularly true in the case of research that may lead to improvement in performance measurement and management practices and ultimately to improvements in the way health care organizations use their limited resources in the provision of services to the communities. This study reports on a field study involving three public primary health care organisations. The evidence obtained from interviews and archival data suggests a performance management practices in these institutions lacked consistency and coherence, potentially leading to decreased performance. Hierarchical controls seemed to be very weak and accountability limited, leading to a lack of direction, low motivation and, in some circumstances to insufficient managerial abilities and skills. Also, the performance management systems revealed a number of weaknesses, which suggests that there are various opportunities for improvement in performance in the studied organisations.

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Over the centuries there has been a growing trend of societies and it is possible to verify their economic growth. This growth has provided an increased pressure on natural resources, often over-reaching the boundaries of each country, which has called into question the level of environmental sustainability in different countries. Sustainability is understood as a complex concept involving ecological, social, economic dimensions and temporal urban processes. Therefore, Firmino (2009) suggests that the ecological footprint (EF) allows people to establish dependency relations between human activities and the natural resources required for such activities and for the absorption of waste generated. According to Bergh & Verbruggen (1999) the EF is an objective, impartial and one-dimensional indicator that enables people to assess the sustainability. The Superior Schools have a crucial role in building the vision of a sustainable future as a reality, because in transmitting values and environmental principles to his students, are providing that they, in exercising his professional activity, make decisions weighing the environmental values. This ensures improved quality of life. The present study aims to determine the level of environmental sustainability of the Academic Community of Lisbon College of Health Technology (ESTeSL), by calculating the EF, and describe whether a relation between Footprint and various socio-demographic characteristics of the subjects.

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We investigate whether firms’ economic and financial situation influence the Quality of their Financial Reports (FRQ). FRQ is fundamental for investors and it affects the international capital movements [Bradshaw et al. (2004)] and Gelos and Wei (2005)]. Following Schipper and Vicent (2003) we use two issues to access earnings quality: abnormal accruals and earnings persistence. For seventeen European countries, we find evidence that the economic performance affects FRQ. Big firms and those with high current earnings exhibit better financial information. These results are robust since they don’t depend on FRQ proxy and we have the same evidence when we estimate regression with economical and financial factors separately or together. About financial situation, it seems not to affect FRQ. However, in high leveraged firms, the capital structure becomes determinant.

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We analyse whether the quality of firms’ Financial Reports (FRQ) produces any effect on their performance. Bradshaw et al. (2004) and Gelos and Wei (2005) call attention to the fact that the international capital movements is affected by FRQ. Following Schipper and Vicent (2003) we use the abnormal accruals to access earnings quality. For seventeen European countries, we found evidence that FRQ produces a positive impact on firm’s performance. This finding indicates that mangers are not opportunists and tends to make decisions to defend the firm’s best interests. This result is robust since it does not depend on the accounting firms’ performance proxy (ROA/ROE). In addition, it is also consistent when we use data in time series and in cross-sectional and when we estimate regression with lagged or the current year information about abnormal accruals.

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OBJECTIVE: To investigate the relevance of subjective criteria adopted by a psychiatry and psychology consultation-liaison service, and their suitability in the evaluation of case registries and objective results. METHODS: Semi-structured interviews were conducted and all supervisors of the university hospital service were interviewed. Routinely collected case registries were also reviewed. Standardized assessment with content analysis for each category was carried out. RESULTS: The results showed distortions in the adopted service focus (doctor-patient relationship) and consultant requests. This focus is more on consulting physician-oriented interventions than on patients. DISCUSSION: Evaluation of the relevance of service criteria could help promoting quality assessment of the services provided, mainly when objective criteria have not yet been established to assure their suitability.

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Although numerous studies have been conducted on microbial contaminants associated with various stages related to poultry and meat products processing, only a few reported on fungal contamination of poultry litter. The goals of this study were to (1) characterize litter fungal contamination and (2) report the incidence of keratinophilic and toxigenic fungi presence. Seven fresh and 14 aged litter samples were collected from 7 poultry farms. In addition, 27 air samples of 25 litters were also collected through impaction method, and after laboratory processing and incubation of collected samples, quantitative colony-forming units (CFU/m3) and qualitative results were obtained. Twelve different fungal species were detected in fresh litter and Penicillium was the most frequent genus found (59.9%), followed by Alternaria (17.8%), Cladosporium (7.1%), and Aspergillus (5.7%). With respect to aged litter, 19 different fungal species were detected, with Penicillium sp. the most frequently isolated (42.3%), followed by Scopulariopsis sp. (38.3%), Trichosporon sp. (8.8%), and Aspergillus sp. (5.5%). A significant positive correlation was found between litter fungal contamination (CFU/g) and air fungal contamination (CFU/m3). Litter fungal quantification and species identification have important implications in the evaluation of potential adverse health risks to exposed workers and animals. Spreading of poultry litter in agricultural fields is a potential public health concern, since keratinophilic (Scopulariopsis and Fusarium genus) as well as toxigenic fungi (Aspergillus, Fusarium, and Penicillium genus) were isolated.

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Este estudo tem por base um projecto desenvolvido pela Organização Mundial de Saúde, denominado Cidade Amiga das Pessoas Idosas. Este surgiu da necessidade em proporcionar ferramentas que promovam uma orientação de esforços e políticas no sentido de criar condições que promovam um envelhecimento activo, através da promoção da saúde, segurança e participação em actividades significativas, adaptando para isso serviços e estruturas de modo a que sejam acessíveis e inclusos, adequados às diversas capacidades e necessidades das pessoas idosas. É um estudo de natureza qualitativa e de carácter exploratório, que pretende verificar se a cidade do Porto possui características amigas das pessoas idosas na perspectiva de prestadores de serviços a pessoas idosas residentes nas Freguesias de Aldoar, Foz do Douro, Massarelos, Nevogilde, Lordelo do Ouro e Ramalde. Para tal foram realizados 3 focus groups com 21 participantes no total, resultantes de uma amostragem por conveniência. De entre oito categorias definidas a priori, os espaços exteriores e edifícios, respeito e inclusão social, transportes e apoio da comunidade e serviços de saúde, foram as que tiveram um maior enfoque de características negativas, sobressaindo as dificuldades financeiras como uma barreira à participação, o aumento de casos de solidão e o insuficiente apoio domiciliário. Já a participação social destacou-se pelas várias características amigas mencionadas, salientando-se a grande oferta de actividades e adequação das mesmas às características e motivações das pessoas idosas.

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Portugal atravessa uma crise económico-financeira. A austeridade económica é prioritária, e a área de saúde não é exceção. Nesta conjuntura justifica-se de todo a realização de análises económicas na saúde. Este estudo é uma análise custo - mínimo ao Projeto de Internalização do RX do Centro Diagnóstico Pneumológico (CDP) do Porto com o objetivo de rentabilizar o equipamento radiológico instalado no CDP do Porto, pretende-se usar a capacidade máxima instalada e permitida pelo equipamento para produção de radiografias a utentes provenientes dos Agrupamentos de Centros de Saúde (ACES) do Porto. O Projeto de Internalização do RX do CDP do Porto é um projeto da Administração Regional de Saúde (ARS) do Norte, que pretende encaminhar os utentes dos ACES do Porto para realização de exames radiográficos no RX do CDP do Porto. Para proceder à análise económica foram identificados os custos e os benefícios relevantes do RX do CDP do Porto e elaboradas 3 estimativas: 1. Realização dos exames radiográficos do CDP do Porto a utentes do CDP do Porto e realização de exames radiográficos a utentes dos ACES do Porto nos gabinetes de radiologia convencionados pela ARSNorte; 2. Projeto de Internalização do RX do CDP do Porto com realização dos exames radiográficos até esgotar a capacidade máxima instalada do equipamento radiológico com recurso a utentes dos ACES do Porto; 3. Realização dos exames radiográficos nos ACES do Porto e dos exames do CDP do Porto nos gabinetes de radiologia convencionados. Os resultados da análise levaram à conclusão que a implementação do Projeto de Internalização do RX do Porto é rentável, ou seja, o projeto permitirá ganhos financeiros para a ARSNorte se for implementado na sua plenitude.

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OBJETIVO: Traduzir e adaptar para o português o questionário de qualidade de vida denominado "King's Health Questionnaire" (KHQ) em mulheres com incontinência urinária. MÉTODOS: Cientes dos objetivos da pesquisa científica, dois tradutores brasileiros prepararam duas versões do KHQ para o português, as quais foram retro-traduzidas por outros dois tradutores ingleses. As diferenças foram harmonizadas e pré-testadas em um estudo piloto. As versões finais do KHQ e de outro questionário, o "Short-Form Health Survey" (SF-36), já vertido e publicado em português, foram simultaneamente administradas a 156 e 119 pacientes, respectivamente. Foram testadas as propriedades psicométricas do KHQ como confiabilidade (consistência interna e teste-reteste) e validade de constructo. O reteste foi realizado em um período de duas semanas, a partir da primeira entrevista. RESULTADOS: O processo de adaptação cultural não alterou a versão em português do KHQ comparado ao original, exceto no modo de administração para pacientes com baixo grau de alfabetização. Neste caso, o questionário mudou de auto-avaliação para ser lido para as pacientes durante entrevista com o pesquisador. Para as outras pacientes, o KHQ foi auto-administrado. O alfa de Cronbach padronizado do KHQ foi de 0,87 e avaliado por seus domínios variou de 0,49 a 0,92. A confiabilidade, medida pelo índice de correlação intraclasses (ICC) foi considerada de moderada a forte em todos os domínios e na escala de medidas de gravidade, variando de 0,53 a 0,81. O coeficiente de correlação de Pearson entre o KHQ e o SF-36 foi considerado de fraco a moderado na maioria dos domínios afins, variando de -0,27 a -0,53. CONCLUSÕES: A versão para o português do KHQ, traduzida e adaptada para seu uso em mulheres brasileiras com queixas de incontinência urinária. Representa um importante instrumento para a avaliação de mulheres incontinentes em pesquisa clínica.

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OBJECTIVE: To identify factors that lead people to visit a doctor in Brazil and assess differences between socioeconomic groups. METHODS: A cross-sectional study comprising 1,260 subjects aged 15 or more was carried out in southern Brazil. Demographic, socioeconomic, health needs and regular source of care data were analyzed concerning visits to a doctor within two months from the interview. Adjusted prevalence ratios and 95% confidence intervals were calculated using Poisson regression. RESULTS: Adjusted PR showed that women having stressful life events, health insurance, and a regular doctor increased the outcome. A dose-related response was found with self-reported health, and the probability of visiting a doctor increased with health needs. Analysis in the chronic disease group revealed that uneducated lower income subjects had a 62% reduction in the chance of visiting a doctor compared to uneducated higher income ones. However, as it was seen a significant interaction between income and education, years of schooling increased utilization in this group. CONCLUSIONS: Results suggest the existence of health inequity in the poorest group that could be overcome with education. Specific measures reinforcing the importance of having a regular doctor may also improve access in the underserved group.

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OBJECTIVE: In 1994 a pilot intergenerational project was started in the city of Taguatinga, Brazil, to promote the well-being of both elderly and adolescent populations using reminiscence processes as a means of interaction. The purpose of the study is to evaluate the project from the participants' viewpoint and to improve the contribution of those age groups in building up social capital. METHODS: From November 1999 to April 2000 a qualitative study using focus groups technique was conducted. Using a discussion guide, 9 groups of students, ranging in age from 13 to 19 years old, and 3 groups of elderly aged 60 years and over were interviewed to collect data regarding their interaction before and after an intergenerational program. RESULTS: The main findings suggested a change in attitude of young people toward old age and elderly people. Participating elderly people reported improvement in their health status. For both age groups the findings suggested a better understanding between generations. CONCLUSIONS: It seems that reminiscence intergenerational activity contributes to building up mutual trust and reciprocity. These results seem to indicate this is an alternative for investing in social capital and improving participants' well-being. However, further work is needed to support these findings.

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Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria Orientada por Dr.ª Alcina Portugal Dias

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A emergência de multiresistência apresentada por microrganismos é um dos grandes desafios que enfrentam actualmente os profissionais de Saúde e a população em geral. Os factores que contribuem para o desenvolvimento de resistência a antibióticos na comunidade podem ser categorizados como comportamentais ou ambientais/políticas. O objectivo deste trabalho foi caracterizar a situação actual na visão dos Pais de alunos do pré-escolar e 1º ciclo. De modo a avaliar as necessidades de intervenção e as actividades a serem desenvolvidas, um instrumento para estudar os hábitos e comportamentos adoptados na utilização de antibióticos, foi adaptado, validado e aplicado numa amostra piloto.

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OBJECTIVE: To examine whether any impairments in health and social lives can be found under different kinds of flexible working hours, and whether such effects are related to specific characteristics of these working hours. METHODS: Two studies - a company based survey (N=660) and an internet survey (N=528) - have been conducted. The first one was a questionnaire study (paper and pencil) on employees working under some 'typical' kinds of different flexible working time arrangements in different companies and different occupational fields (health care, manufacturing, retail, administration, call centres). The second study was an internet-based survey, using an adaptation of the questionnaire from the first study. RESULTS: The results of both studies consistently show that high variability of working hours is associated with increased impairments in health and well-being and this is especially true if this variability is company controlled. These effects are less pronounced if variability is self-controlled; however, autonomy does not compensate the effects of variability. CONCLUSIONS: Recommendations for an appropriate design of flexible working hours should be developed in order to minimize any impairing effects on health and psychosocial well-being; these recommendations should include - besides allowing for discretion in controlling one's (flexible) working hours - that variability in flexible working hours should be kept low (or at least moderate), even if this variability is self-controlled.