General practitioner attitudes to case conferences: how can we increase participation and effectiveness?

Objectives: To identify general practitioners' views on the barriers to using case conferencing (as outlined in the Medical Benefits Schedule (MBS) Enhanced Primary Care package) and to develop a set of principles to encourage greater GP participation in case conferences. Design: Qualitative study, involving semistructured questions administered to focus groups of GPs, conducted between April and July 2001 as part of a broader study of case coordination in palliative care. Participants: 29 GPs from urban, regional, and rural areas of Queensland. Principal findings: Many of the GPs' work practices militated against participation in traditionally structured case conferences. GPs thought the range of MBS item numbers should be expanded to cover alternative methods of liaison (eg, phone consultations with other service providers). The onerous bureaucratic processes required to claim reimbursement were an additional disincentive. Conclusions: GPs would probably be more likely to participate in case conferences if they were initiated by specialist services and arranged more flexibly to suit GP work schedules.

On the intrinsic capacity for increase of Australian flying-foxes (Pteropus spp., Megachiroptera)

In the reproductive biology of organisms, a continuum exists from "highly reproductive species" at one end to "survivor species" at the other end. Among other factors, the position of a species along this continuum affects its sensitivity to human exploitation and its vulnerability to extinction. Flying foxes are long-lived, seasonal breeders, with a rigid, well-defined breeding season that is largely or wholly genetically determined. Unlike opportunistic, highly reproductive species, such as rabbits or mice, female flying foxes are unable to produce viable young before their second or third year of life, and are then capable of producing just one young per year. Such a breeding strategy will be successful only if flying-foxes are long-lived and suffer naturally low mortality rates. In this paper, we assess the vulnerability of flying foxes to extinction, using basic parameters of reproduction observed in the wild, and in captive breeding colonies of P. poliocephalus, P. alecto and P. scapulatus, and survival rates that are likely to apply to Australian conditions. Our models show explicitly that flying-fox populations have a very low capacity for increase, even under the most ideal conditions. The implications of our models are discussed in reference to the long-term management and conservation needs of Australian flying foxes. We conclude that current death-rates of flying-foxes in NSW and Queensland fruit orchards are putting state populations at serious risk.

Plasma zinc and immune markers in runners in response to a moderate increase in training volume

Changes in plasma zinc concentration and markers of immune function were examined in a group of 10 male runners (n = 10) following a moderate increase in training over four weeks. Seven sedentary males acted as controls. Fasting blood samples were taken at rest, before (T0) and after T4) four weeks of increased (+ 16 %) training and after two weeks of reduced (- 31 %) training (W. Blood was analysed for plasma zinc concentration, differential leucocyte counts, lymphocyte subpopulations and lymphocyte proliferation using incorporation of H-3-thymidine. The runners increased their training volume by 16 % over the four weeks. When compared with the nonathletes, the runners had lower concentrations of plasma zinc (p = 0.012), CD3(+) (p = 0.042) and CD19(+) lymphocytes (p = 0.010) over the four weeks. Lymphocyte proliferation in response to Concanavalin A stimulation was greater in the runners (p = 0.0090). Plasma zinc concentration and immune markers remained constant during the study. Plasma zinc concentration correlated with total leucocyte counts in the athletes at T6 (r = -0.72, p < 0.05) and with Pokeweed mitogen stimulation in the nonathletes at T6 (r = -0.92, p < 0.05). Therefore, athletes are unlikely to benefit from zinc supplementation during periods of moderately increased training volume.

Desafios da administra????o p??blica brasileira: governan??a, autonomia, neutralidade

O objetivo deste texto ?? iniciar um levantamento da dificuldades impostas ?? reforma administrativa a partir da considera????o do problema da neutralidade da burocracia versus o requisito da autonomia de decis??o, elemento fundamental do Modelo de Administra????o P??blica Gerencial. Tal problema assume especial relev??ncia frente aos objetivos de aumentar a governan??a do Estado e constitui um dos desafios centrais do Plano Diretor da Reforma do Aparelho do Estado, particularmente no que diz respeito ?? forma de administra????o do chamado ???n??cleo estrat??gico??? ??? respons??vel pela defini????o das leis e pol??ticas p??blicas ??? e das ???atividades exclusivas de Estado??? ??? caracterizadas pelo exerc??cio do poder de legislar e tributar, fiscalizando, regulamentando e transferindo recursos. Para isso, a discuss??o est?? organizada em quatro se????es. Na primeira, s??o rapidamente apresentados os conceitos de governabilidade e governan??a, com ??nfase no fato de que a distin????o entre eles representa apenas um recurso anal??tico. Na segunda se????o, a partir das distin????es cl??ssicas de Max Weber entre pol??tica e administra????o, pol??ticos e burocratas, busca-se caracterizar a neutralidade burocr??tica e mostrar que representa, na realidade, apenas um dos elementos de uma constru????o t??pico ideal, cada vez mais distante de qualquer correspond??ncia com o mundo real. Em seguida, comenta-se rapidamente o processo de mudan??a do modelo de administra????o p??blica; e s??o apresentadas algumas das caracter??sticas do chamado Modelo de Administra????o P??blica Gerencial que, em lugar da neutralidade, implicam elevado grau de autonomia por parte dos agentes burocr??ticos. Por fim, s??o tecidas algumas considera????es, procurando mostrar que, da mesma maneira que a neutralidade, a autonomia burocr??tica apresenta dificuldades e que a proposta da ???autonomia imersa??? ou ???autonomia inserida??? exibe implica????es que merecem reflex??o mais demorada.

VIP’S+CAPACIDADE CONTRIBUTIVA=PENSÕES CORTADAS?

Enquanto isso, sucessivos governos desprezam a capacidade contributiva. Os impostos aumentam em desprezo dessa capacidade, pois é preciso ter rendimento e capital e na medida destes ou do seu uso. Capacidade contributiva é uma coisa. Capacidade tributária, outra. A capacidade contributiva tem em consideração que o imposto é um (suposto) dever de solidariedade. O Estado deve ter condições para intervir no domínio económico e social. Embora a gestão honesta dos dinheiros públicos seja sempre uma questão a jusante da cobrança de impostos. O imposto deve ser progressivo sobre o rendimento. § Meanwhile, successive governments despise ability to pay. Taxes increase in contempt of this capability, it is necessary to have income and capital and to the extent these or your use. Ability to pay is one thing. Tax capacity, other. The fiscal capacity takes into account that the tax is a (supposed) duty of solidarity. The state should be able to intervene in the economic and social field. Although the honest management of public money is always an issue downstream of tax collection. The tax must be progressive on income.

Financial strategies for minimizing corporate income taxes under Brazil's new global tax system

In 1996, Brazil adopted a worldwide income tax system for corporations. This system represents a fundamental change in how the Brazílian government treats multinational transactions and the tax minimizing strategies relevant to businesses. In this article, we describe the conceptual basis for worldwide tax systems and the problem of double taxation that they create. Responses to double taxation by both the governments and the priva te sector are considered. Namely, the imperfect mechanisms developed by Brazil and other countries for mitigating double taxation are analyzed. We ultimately focus on the strategies that companies utilize in order not only to avoid double texetion, but also to take advantage of tax havens.

Book-tax differences e gerenciamento de resultados no mercado de ações do Brasil

Este estudo verifica a relação entre book-tax differences (BTD) e gerenciamento de resultado em companhias listadas na BM&FBovespa no período de 2005 a 2009. Metodologicamente, foram empregadas duas abordagens: (i) distribuição de frequências e (ii) accruals discricionários - Modelo Jones Modificado. Os achados indicam uma relação diretamente proporcional entre a BTD e os accruals discricionários. Foram identificadas evidências de que as entidades preponderantemente gerenciam seus resultados na mesma direção do sinal observado da BTD, além de buscarem apresentar o montante de BTD em nível e em variação em torno do ponto zero e desta forma evitar sinalizar baixa qualidade do lucro. Adicionalmente, foram encontradas evidências de que o tamanho da firma e a adoção do regime tributário de transição estão relacionados de forma inversamente proporcional ao nível dos accruals discricionários.

Norma contabilística e de relato financeiro 10 – custos de empréstimos obtidos

Dissertação de Mestrado submetida ao Instituto Superior de Contabilidade e Administração do Porto para a obtenção do grau de Mestre em Auditoria Trabalho efetuado sob a orientação do Mestre Carlos Martins

Increase of the delivered energy probability in DES using a fuzzy probabilistic modeling

The paper proposes a methodology to increase the probability of delivering power to any load point by identifying new investments in distribution energy systems. The proposed methodology is based on statistical failure and repair data of distribution components and it uses a fuzzy-probabilistic modeling for the components outage parameters. The fuzzy membership functions of the outage parameters of each component are based on statistical records. A mixed integer nonlinear programming optimization model is developed in order to identify the adequate investments in distribution energy system components which allow increasing the probability of delivering power to any customer in the distribution system at the minimum possible cost for the system operator. To illustrate the application of the proposed methodology, the paper includes a case study that considers a 180 bus distribution network.

Predators and tourism increase intolerance? Comment on A. Treves and J. Bruskotter Perspective in Ecology "Tolerance for predatory wildlife" (2 May, 344: 476)

Predators and Tourism Increase Intolerance? A. Treves and J. Bruskotter Perspective in Ecology "Tolerance for Predatory Wildlife" (2 May, 344: 476) suggest that intolerance for predators do not fit into the conventional view of perceived threats for livelihoods but instead by complex social factors. Although the above perspective focuses in jaguars, wolves, lions and bears, the same reasoning is perfectly applied to other economical contexts and different human-wildlife interactions. Nature tourism is a growing industry attracting a significant number of people to exotic places to see wildlife and, of course, many predators are on the main "menu". [...].

Lipid extractions from marine deep-sea invertebrates : modifications to the Bligh & Dyer method to increase lipid yields

The deep-sea environment is difficult to sample, and often only small quantities of samples can be obtained when using less destructive methods than dredging. When working with marine animals that are difficult to sample and with limited quantities of tissue to extract lipids, it is essential to ensure that the used method extracts the maximum possible quantity of lipids. This study evaluates the efficiency of introducing modifications to the method originally described by Bligh & Dyer (1959). This lipid extraction method is broadly used with modifications, although these usually lack proper description and evaluation of increment in lipids. In this study we consider the improvement in terms of amount of lipids extracted by changing the method. Lipid content was determined by gravimetric measurements in eight invertebrates from the deep-sea, including deep-sea hydrothermal vents animals, using three different approaches. Results show increases of 14% to 30% in lipid contents obtained from hydrothermal vent invertebrate tissues and whole animals by placing the samples in methanol for 24 hours before applying the Bligh & Dyer mixture. Efficiency of the extractions using frozen and freeze-dried samples was also compared. For large sponges, the use of lyophilized materials resulted in increases of 3 to 7 times more lipids extracted when compared with extractions using frozen samples.

Concorrência fiscal prejudicial

Mestrado em Fiscalidade