¿Es posible reducir el gasto sanitario a través del subsidio a los seguros sanitarios privados? La doble cobertura sanitaria en Catalunya. Estimación de patrones de utilización de servicios sanitarios y simulación de costes asociados a la asistencia

The objective of this study consists in quantifying in money terms thepotential reduction in usage of public health care outlets associatedto the tenure of double (public plus private) insurance. In order to address the problem, a probabilistic model for visits to physicians is specified and estimated using data from the Catalonian Health Survey. Also, a model for the marginal cost of a visit to a physician is estimated using data from a representative sample of fee-for-service payments from a major insurer. Combining the estimates from the two models it is possible to quantify in money terms the cost/savings of alternative policies which bear an impact on the adoption of double insurance by the population. The results suggest that the private sector absorbs an important volumeof demand which would be re-directed to the public sector if consumerscease to hold double insurance.

Análise da riqueza da fauna de Braconidae (Hymenoptera, Ichneumonoidea) em remanescentes naturais da Área de Proteção Ambiental (APA) de Descalvado, SP

Analysis of the Braconidae (Hymenoptera: Ichneumonoidea) fauna richness in natural remnants of the Área de Proteção Ambiental (APA) of Descalvado, SP. A survey of the Braconidae fauna on fragmentary natural environments at northeast São Paulo State was conducted using Malaise traps installed in five sites of Área de Proteção Ambiental of Descalvado. A total of 2,262 specimens, representing 22 subfamilies and 94 genera, was sampled throughout a period of sixteen months (from May, 1999 to August, 2000). Biological data were obtained from current literature and behavior patterns of host utilization for the studied fauna, mainly Braconidae which have been successful in control of agricultural insect pests. Statistical analyses indicated that the asymptote of the genera richness has been approached using this sampling method. This is the most complete survey yet available from natural fragmentary areas of the Descalvado Braconidae fauna. Patterns of distribution and richness of the Braconidae genera were established. Cluster Analysis was adopted taking as attribute the number of Braconidae genera.

Fenologia dos Braconidae (Hymenoptera, Ichneumonoidea) da Área de Proteção Ambiental (APA) de Descalvado, SP

Phenology of the Braconidae (Hymenoptera, Ichneumonoidea) at Área de Proteção Ambiental of Descalvado, São Paulo State. The flight phenology of the Braconidae fauna was conducted using Malaise traps in five sites of the Environmental Protected Area of Descalvado. A total of 2,792 specimens, representing 22 subfamilies, was sampled throughout a period of sixteen months from May, 1999 to August, 2000. The traps catches for koinobionts peak was in August, 1999 a month before of the idiobionts peak and in June, 2000 both peaks were simultaneous. The phenological peaks of dominant koinobiont taxa (Microgastrinae) were similar to all koinobionts, and the peaks of dominant idiobiont taxa (Doryctinae) were similar to all idiobionts, as well. December, 1999 and February, 2000 were the richer months in number of subfamilies (N= 19 and 18, respectivaly), corresponding to the same period when the subfamilies which potentially attack Lepidoptera where collected. The number of females was superior to the number of males and this relation was more accentuated in koinobionts. The peaks of both females and males were similar to dominate koinobiont and idiobionte taxa.

A IMPORTÃNCIA DA CONTABILIDADE AMBIENTAL NO CONTEXTO DAS EMPRESAS EM SÃO VICENTE

No mundo globalizado, com o desenvolvimento de novas tecnologias, novas formas de indústria e a escassez dos recursos, surge a necessidade de mudar o comportamento das entidades em relação à preservação do meio ambiente. É neste sentido que muitas entidades estão a adoptar a contabilidade ambiental nos seus relatórios, de forma a evidenciar os impactos que as suas acções provocam sobre o meio ambiente. O presente trabalho assenta-se principalmente na importância da contabilidade ambiental, na responsabilidade social e nos impactos que as actividades das empresas provocam ao meio ambiente. Neste sentido, apresentamos os conceitos de responsabilidade social e ambiental, e principalmente o conceito de contabilidade ambiental, onde fizemos a sua breve caracterização histórica, a sua importância, os seus objectivos e vantagens. Procuramos, de uma forma sintetizada, através dos relatórios de gestão disponibilizados nos Web sites de algumas empresas do País, saber qual o tratamento dado às questões de responsabilidade social e ambiental, e constatamos que muitas dessas empresas incluem nos seus relatórios acções relacionadas com a sociedade e o ambiente. Foi feito um estudo de caso na empresa de Produção, Transporte e Distribuição de Electricidade e Água, para ilustrar o tema de estudo. Fizemos uma análise nos documentos disponibilizados pela empresa de modo a saber qual a relevância dada às questões relacionadas com a contabilidade ambiental e qual o tratamento contabilístico dados as estas questões. Relativamente à metodologia utilizada durante a elaboração deste trabalho, baseámo-nos em revisões bibliográficas acerca do tema, em análises aos documentos da empresa e conversas tidas com alguns colaboradores da mesma. In this globalised world, with the development of new technologies, new types of industry and scarcity of resources, there is a need to change the behaviour of entities in what concerns protection of the environment. This is why many entities are including environmental accounting in their reports, in order to show the impact of their activity on the environment. This work is mainly focused on the importance of environmental accounting, the social responsibility and the impact on the environment caused by corporations’ activity. In this sense we begin with the introduction to the concept of social and environmental responsibility, with emphasis on environmental accounting, doing a brief historic characterization of it, its importance, objectives and advantages. In a synthetic way, going through the management reports shown on the websites of some enterprises in this country, we tried to learn how they deal with the matter of social and environmental responsibility, and we noticed that many of them include in their reports actions they take in the field of society and environment. To illustrate our theme, a case study was done in Electra, the electricity and water production and Distribution Company. We analysed documents made available by the company in order to know how they care about environmental accounting matters and how they treat them at the financial accounting level. Concerning the methodology used in performing this work, we based on reading bibliography about the theme, analyzing documents from that company and conversations with some of its workers.