A családi vállalkozások pénzügyi sajátosságai (Specialities of Family Business Finances)

A tanulmány a család és a vállalkozás pénzügyeinek kapcsolata, az utódlás finanszírozásának kérdései, a pénzügyi menedzsment, a hitelfelvétel és eladósodottság, a tőke forrása, a családon kívüli tőkebevonás és az eladás pénzügyi vonatkozásai mentén vizsgálja a családi vállalkozások pénzügyei sajátosságait. Ilyen sajátosságok bőséggel vannak, a családi cégek a nem családiaktól számos vonásukban különböznek, még pénzügyi tekintetben is egyedi jellemzőkkel bírnak. Ezek a pénzügyi ismérvek nem a szektorra jellemző diszfunkcionalitások, hanem a családi cégek alapvető jellemzőiből fakadó üzleti viselkedésmódok. A szerző jelen munkájában arra vállalkozik, hogy rávilágítson a családi vállalkozások pénzügyeinek ismérveire. ______ Family businesses play an important role in every economy of the world’s countries and they differ from non-family ones along several features. They have also unique characteristics in their financial affairs. The author of this work undertakes to highlight that the characteristics of family business finances are not improper functionalities of the sector but unique business behaviours of family businesses stemming from their basic characteristics. The study examines the peculiarities of family business finances along the relationship of financial affairs of the family and the business, the financial challenges of succession, the financial management, the source of the borrowing and the capital, the indebtedness and the financial aspects of selling.

What are we waiting for?

The clinical education of Australia’s aged care nurses can no longer be treated as the Cinderella of nursing’s specialities. It is urgent that ways be agreed and measures taken to bring this branch of the profession, and residential aged care nursing in particular, into mainstream health care services. There should be no need to describe again the evolving shape of Australia’s demographic profile between now and the middle of this century; and no need to prove here that the ageing bulge is already placing a severe strain on staffing in the sector. A substantial percentage of the aged care nursing workforce is nearing retirement and the ratio of departures to recruits seems set to worsen at the same time as demand for high quality nursing care escalates. Important indicators – the number of the most highly dependent residents has doubled in the past seven years; compounding co-morbidities are increasingly common and an estimated 60-80% of residents in residential aged care facilities (RACFs) have a dementing illness – reveal the rapidly rising levels of frailty and dependency in the RACF population.

Telehealth for nursing homes: the utilization of specialist services for residential care

Specialist care consultations were identified by two research nurses using documentation in patient records, appointment diaries, electronic billing services and on-site observations at a 441-bed long term care facility. Over a six-month period there were 3333 consultations (a rate of 1511 consultations per year per 100 beds). Most consultations were for general practice (n = 2589, 78%); these consultations were mainly on site (99%), with only 27 taking place off site. There were 744 consultations for specialities other than general practice. A total of 146 events related to an emergency or unplanned hospital admission. The remaining medical consultations (n = 598, 18%) related to 23 medical specialities. The largest number of consultations were for surgery (n = 106), podiatry (n = 100), nursing services including wound care (n = 74), imaging (n = 41) and ophthalmology (n = 40). Many services which are currently being provided on site to metropolitan long-term care facilities could be provided by telehealth in both urban and rural facilities.

Nutrition care practices in hospital wards : results from the Nutrition Care Day Survey 2010.

Background & aim: This paper describes nutrition care practices in acute care hospitals across Australia and New Zealand. Methods: A survey on nutrition care practices in Australian and New Zealand hospitals was completed by Directors of dietetics departments of 56 hospitals that participated in the Australasian Nutrition Care Day Survey 2010. Results: Overall 370 wards representing various specialities participated in the study. Nutrition risk screening was conducted in 64% (n=234) of the wards. Seventy nine percent(n=185) of these wards reported using the Malnutrition Screening Tool, 16% using the Malnutrition Universal Screening Tool (n=37), and 5% using local tools (n=12). Nutrition risk rescreening was conducted in 14% (n=53) of the wards. More than half the wards referred patients at nutrition risk to dietitians and commenced a nutrition intervention protocol. Feeding assistance was provided in 89% of the wards. “Protected” meal times were implemented in 5% of the wards. Conclusion: A large number of acute care hospital wards in Australia and New Zealand do not comply with evidence-based practice guidelines for nutritional management of malnourished patients. This study also provides recommendations for practice.

How do Australasian hospitals identify and manage malnutrition in their acute care wards?

One aim of the Australasian Nutrition Care Day Survey was to explore nutrition care practices in acute care hospital wards across Australia and New Zealand. Managers of Dietetic departments completed a questionnaire regarding ward nutrition care practices. Overall, 370 wards from 56 hospitals participated. The median ward size was 28 beds (range: 8–60 beds). Although there was a wide variation in full-time equivalent availability of dietitians (median: 0.3; range: 0–1.4), their involvement in providing nutrition care across ward specialities was signifi cantly higher than other staff members (χ2, p < 0.01). Feeding assistance, available in 89% of the wards, was provided mainly by nursing staff and family members (χ2, p < 0.01). Protected meal times were implemented in 5% (n = 18) of the wards. Fifty-three percent of the wards (n = 192) weighed patients on request and 40% (n = 148) on admission. Routine malnutrition screening was conducted in 63% (n = 232) of the wards and 79% (n = 184) of these wards used the Malnutrition Screening Tool, 16% (n = 37) the Malnutrition Universal Screening Tool, and 5% (n = 11) other tools. Nutrition rescreening was routinely conducted in 20% of the wards. Among wards that implemented nutrition screening, 41% (n = 100) routinely referred patients “at risk” of malnutrition to dietitians as part of their standard protocol for malnutrition management. Results of this study provide new knowledge regarding current nutrition care practice, highlight gaps in existing practice, and can be used to inform improved nutrition care in acute care wards across Australia and New Zealand.

A systematic review of telemedicine services for residents in long term care facilities

We conducted a systematic review of the literature on telemedicine use in long-term care facilities (LTCFs) and assessed the quality of the published evidence. A database search identified 22 papers which met the inclusion criteria. The quality of the studies was assessed and if they contained economic data, they were rated according to standard criteria. The clinical services provided by telemedicine included allied health (n = 5), dermatology (3), general practice (4), neurology (2), geriatrics (1), psychiatry (4) and multiple specialities (3). Most studies (17) employed real-time telemedicine using videoconferencing. The remaining five used store and forward telemedicine. The papers focused on economics (3), feasibility (9), stakeholder satisfaction (12), reliability (5) and service implementation (2). Overall, the quality of evidence for telemedicine in LTCFs was low. There was only one small randomised controlled trial (RCT). Most studies were observational and qualitative, and focused on utilisation. They were mainly based on surveys and interviews of stakeholders. A few studies evaluated the cost associated with implementing telemedicine services in LTCFs. The present review shows that there is evidence for feasibility and stakeholder satisfaction in using telemedicine in LTCFs in a number of clinical specialities.

Improving the outcomes of foot and ankle surgery through the audit cycle : a case study

The direct costs of managing adverse outcomes from Australian health care are estimated to be $2 billion. The audit cycle is considered an important tool to assist in the preventive management of adverse outcomes.Australian guidelines for audit cycle design allow for comparison of data sets derived from similar surgical specialities. However a lack of data set standardisation inhibits meaningful comparisons of foot and ankle surgical audits. This research will assist development of a best practice model for auditing foot and ankle surgery. Data derived from this model will improve the safety and quality of foot and ankle surgery. The preliminary phase of this process is to identify and understand the attitudes and behaviours of how and why surgeons participate in the audit cycle. A descriptive embedded multiple case study research design is planned to provide an intense focus on a single phenomenon (the audit cycle) within its real life context (clinical governance). The measures to be included in the case study have been identified by the Balanced Patient Safety Measurement Framework. These include: audit and peer review activity, provider attitudes to patient safety, safety learning, action and performance. A purposive sample of 6 to 8 surgeons (units of analysis) from 3 to 4 specialities (cases) will undergo semi-structured interview. This will investigate: current audit tools and processes; attitudes; and behaviours of surgeons to the audit cycle. Similarities in and differences between the units of analysis will indicate which identified measures function as barriers or enablers of the audit cycle. Reliability and validity (external and construct) will be assessed using established methods for case studies. The descriptive embedded multiple case study will reveal how and why foot and ankle surgeons participate in the audit cycle. This will inform further research to improve the outcomes of foot and ankle surgery through development of an audit tool.

Sopimusohjaus ohjausmenettelynä sairaanhoitopiirin ja terveyskeskusten yksiköissä ja niiden lääkärien työssä

This study concerns the implementation of steering by contracting in health care units and in the work of the doctors employed by them. The study analyses how contracting as a process is being implemented in hospital district units, health centres and in the work of their doctors, as well as how these units carry out their operations and patient care within the restrictions set by the contracts. Based on interviews with doctors, the study analyses the realisation of operations within the units from the doctors perspective and through their work. The key result of the study is that the steering impact of contracting was not felt at the level of practical work. The contracting was implemented by assigning the related tasks to management only. The management implemented the contract by managing their resources rather than by intervening in doctors activities or the content of their tasks. The steering did not extend to improving practical care processes. This allowed the unchanged continuation of core operations in an autonomous manner and in part, protected from the impacts of contracting. In health centres, the contract concluded was viewed as merely steering the operations of the hospital district and its implementation did not receive the support of the centres. The fact that primary health care and specialised health care constitute separate contracting parties had adverse effects on the contract s implementation and the integration of care. A theoretical review unveiled several reasons for the failure of steering by contracting to alter operations within units. These included the perception steering by contracting as a weak change incentive. The doctors shunned the introduction of an economic logic and ideology into health care and viewed steering by contracting as a hindrance to delivering care to patients and a disturbance to their work and patient relationships. Contracting caused tensions between representatives of the financial administration and health care professionals. It also caused internal tensions, while it had varying impacts on different specialities, including the introduction of varying potential to influence contracts. Most factors preventing the realisation of the steering objective could have been ameliorated through positive leadership. There is a need to bridge the gap between financial steering and patient work. Key measures include encouraging the commitment of middle management, supporting leadership expertise and identifying the right methods of contributing to a mutual understanding between the cultures of financing, administration and health care. Criticism of the purchasers expertise and the view that undersized orders are due to the purchaser s financial difficulties underlines the importance of the purchaser s size. Overly detailed, product-based contracts seemed to place the focus on the quantities and costs of services rather than health impacts and efficiency of operations. Bundling contracts into larger service packages would encourage the enhancement of operations. Steering by contracting represents unexploited potential: it could function as a forum for integrated regional planning of services, and the prioritisation and integration of care, and offer an opportunity and an incentive for developing core operations.

Ekotuotteet kuluttajan arjessa – vastuullisuutta, puhtautta ja arjen luksusta

Tutkielmassa tarkastellaan kuluttajien näkemyksiä ekotuotteiden valintaan vaikuttavista tekijöistä. Analysoin ekotuotteiden hankintaa kolmen teeman kautta. Ne ovat vihreys ja vastuullisuus, puhtaus tuotevalinnoissa sekä niin sanottu arjen luksus. Tutkimukseni empiirinen osa koostuu 10 teemahaastattelusta. Tutkimuskohteena on ekokauppa Ruohonjuuressa ostoksiaan tekevät kuluttajat. Haastateltavia etsin ilmoituksella ekokauppa Ruohonjuuresta sekä kaupan Facebook-sivuilta. Lisäksi oma haastattelupäivä Ruohonjuuren myymälässä tuotti haastateltavia mukaan tutkimukseen. Kirjoitin haastatteluista yhteenvedon ja analysoin aineistoa teemoittelun avulla. Nykyiset ympäristöongelmat vaikuttavat siihen, millaisena koemme arjen tulevaisuudessa. Vihreä ja vastuulllinen kuluttaja ottaa huomioon kulutuspäätöksiensä vaikutukset ympäristöön. Vihreät kulutuspäätökset tarkoittavat kestäviä kulutustapoja kuten jätteiden lajittelua, kirpputorikierrättämistä ja ympäristöä säästävien ekotuotteiden valintaa. Aineiston perusteella voi todeta, että ekotuotteiden ympäristömyönteisyyteen liitetään läheisesti luomutuotanto ja luomutuotteet. Ekotuotteet nähdään myös eettisinä ja moraalisina valintoina, joiden avulla halutaan vaikuttaa myös muiden hyvinvointiin. Ekotuotteisiin kohdistuu siten monenlaisia odotuksia, mutta myös epäilyjä. Aineistoni perusteella tuotetta ei välttämättä koettu ekotuotteeksi, jos sen valmistamiseen on käytetty paljon resursseja. Kuluttajat ovat kiinnostuneita ruoan alkuperästä ja sen aitoudesta. Ekotuotteet koetaan muita tuotteita päinvastoin puhtaiksi vaihtoehdoiksi. Puhtaus ekotuotteissa mielletään laadultaan turvallisiksi ja terveellisiksi tuotteiksi, jotka maistuvat hyvältä. Haastatteluaineiston perusteella voi todeta, että ekotuotteet koettiin myös arjen ostosten erikoisuudeksi. Arjen luksus lisää käyttäjälleen mielihyvän elämyksiä. Ekotuotteita ostamalla rakennetaan myös omaa elämäntyyliä ja erottaudutaan muista. Aineiston perusteella ekokauppaan mennään kiertelemään, tekemään heräteostoksia ja etsimään uutuuksia. Shoppailu ekokaupassa voi olla nautinnollista ja miellyttävää toimintaa, vaikka ostamista vain harkitaan. Ekotuote lahjana kertoo lahjan antajasta ja tuo lahjan saajalle palan luksusta vaikkapa luomusuklaan muodossa.

Geology alive. GeoBizirik.org

Geology is the science that studies the Earth, its composition, structure and origin in addition to past and present phenomena that leave their mark on rocks. So why does society need geologists? Some of the main reasons are listed below: - Geologists compile and interpret information about the earth’s surface and subsoil, which allows us to establish the planet’s past history, any foreseeable changes and its relationship with the rest of the solar system. - Society needs natural resources (metals, non-metals, water and fossil fuels) to survive. The work of geologists is therefore a key part of finding new deposits and establishing a guide for exploring and managing resources in an environmentally-friendly way. - The creation of geological maps allows us to identify potential risk areas and survey different land uses; in other words, they make an essential contribution to land planning and proposing sustainable development strategies in a region. - Learning about Geology and the proper use of geological information contributes to saving lives and reducing financial loss caused by natural catastrophes such as earthquakes, tsunamis, volcanic eruptions, flooding and landslides, while also helping to develop construction projects, public works, etc. Through the proposed activities we aim to explain some of the basic elements of the different specialities within the field of Geological Sciences. In order to do this, four sessions have been organised that will allow for a quick insight into the fields of Palaeontology, Mineralogy, Petrology and Tectonics.

Geology alive. GeoBizirik.org

Geology is the science that studies the Earth, its composition, structure and origin in addition to past and present phenomena that leave their mark on rocks. So why does society need geologists? Some of the main reasons are listed below: - Geologists compile and interpret information about the earth’s surface and subsoil, which allows us to establish the planet’s past history, any foreseeable changes and its relationship with the rest of the solar system. - Society needs natural resources (metals, non-metals, water and fossil fuels) to survive. The work of geologists is therefore a key part of finding new deposits and establishing a guide for exploring and managing resources in an environmentally-friendly way. - The creation of geological maps allows us to identify potential risk areas and survey different land uses; in other words, they make an essential contribution to land planning and proposing sustainable development strategies in a region. - Learning about Geology and the proper use of geological information contributes to saving lives and reducing financial loss caused by natural catastrophes such as earthquakes, tsunamis, volcanic eruptions, flooding and landslides, while also helping to develop construction projects, public works, etc. Through the proposed activities we aim to explain some of the basic elements of the different specialities within the field of Geological Sciences. In order to do this, four sessions have been organised that will allow for a quick insight into the fields of Palaeontology, Mineralogy, Petrology and Tectonics.

Os centros de especialidades odontológicas nos municípios do Estado do Rio de Janeiro: uma investigação dos fatores identificáveis como facilitadores ou não na implantação de uma política de indução financeira

Por um longo período o modelo de assistência em odontologia adotado no país se voltava apenas para um grupo etário da população as crianças e ainda se caracterizava pelo não conservadorismo, com um alto número de extrações, já que não existia uma estrutura que possibilitasse o acesso a outros níveis de atenção. Fato este reverberado pela ausência de políticas específicas de saúde bucal na esfera federal, até que em 2004 surge a Política Nacional de Saúde Bucal - Programa Brasil Sorridente. As diretrizes da política propõem a ampliação do acesso a todas as faixas etárias e o atendimento integral em todos os níveis, incentivando estados e municípios a criarem os Centros de Especialidades Odontológicos (CEO), que funcionariam como unidades de referência de média complexidade para as equipes de saúde bucal, oferecendo procedimentos mais complexos e conclusivos complementares aos realizados na atenção básica. O presente estudo analisa essa política de incentivo financeiro federal procurando identificar os elementos que possam ter contribuído ou dificultado a implantação dos CEO nos municípios do Estado do Rio de Janeiro no período de outubro de 2004 até dezembro de 2008. A análise foi baseada em documentos oficiais e entrevistas com atores relevantes para a compreensão das disputas deste processo.

Uma perspectiva multinível e plural em psiquiatria: a esquizofrenia como exemplar

Assim como a medicina, a psiquiatria não consiste em uma disciplina teórica, mas sim, em uma práxis, um projeto teórico que somente se justifica pelo projeto prático. Trata-se, portanto, de um campo de intervenção. A psiquiatria utiliza diversas abordagens teóricas e científicas com uma finalidade prática. O objeto de estudo do campo, entretanto, não se confunde com o objeto destas abordagens. O objeto da psiquiatria pode ser definido em vertentes reducionistas e não-reducionistas. No contexto atual, há uma tendência a uma polarização. Por um lado, o objeto da psiquiatria é concebido como o objeto das demais especialidades médicas, enquanto doença mental, localizado no cérebro e resultando em práticas que privilegiam as abordagens biológicas. Por outro, em vertentes mais amplas de definição, ele consiste no sofrimento psíquico e social ou em disfunções internas socialmente inapropriadas, o que envolve múltiplos níveis e dimensões biológico, fenomenológico, cultural. Esta concepção do objeto da psiquiatria demanda uma multiplicidade e pluralidade de abordagens tanto no plano teórico quanto no plano prático. A presente tese afirma que uma perspectiva multinível e plural é imperiosa à práxis psiquiátrica. A tese está dividida em duas partes. Na primeira, realiza-se uma discussão filosófica na psiquiatria, mediante o método da investigação conceitual, visando um refinamento teórico do campo, que tende a gerar práticas mais efetivas. Três problemas filosóficos que perpassam a psiquiatria são discutidos: a distinção explicação-compreensão; o problema mente-cérebro e a distinção fato-valor. Aponta-se uma solução pragmatista para cada um destes problemas. Na segunda parte, realiza-se um estudo de caso com o exemplar esquizofrenia, analisando os múltiplos níveis do fenômeno mediante a apresentação das abordagens biológicas, fenomenológicas e antropológicas da esquizofrenia na contemporaneidade, enfocando, respectivamente, as hipóteses neurodesenvolvimentais, as alterações na consciência pré-reflexiva de si e as concepções do fenômeno em contextos não-ocidentais. A esquizofrenia corresponde a uma categoria de alta validade, tendo uma importante participação de fatores genético-biológicos. Ainda assim, o modelo biomédico se mostra insuficiente para dar conta da complexidade da experiência do adoecimento nesta condição. Portanto, uma perspectiva multinível e plural se faz mandatória. E se esta perspectiva se aplica à esquizofrenia, aplicar-se-á também a todos os transtornos mentais, com importantes implicações para a práxis psiquiátrica, seja no âmbito da teoria e pesquisa, seja no âmbito da clínica e da elaboração de políticas públicas de saúde mental, ajustando-se melhor, por exemplo, aos propósitos do Global Mental Health.

A enfermagem no espelho: suas concepções sobre a profissão, a formação, a prática profissional e as especialidades

O objeto do presente estudo é o reflexo da enfermagem no espelho, a partir das concepções sobre as especializações em enfermagem e sobre a própria profissão, a formação e a prática profissional, conforme apresentadas na Revista Brasileira de Enfermagem, ano de 2003. Houve uma primeira fase exploratória, onde o trabalho de campo não se mostrou satisfatório, uma vez que não foi suficiente para responder às indagações ou fornecer as explicações sobre a atuação e as atribuições profissionais de enfermeiros com titulação de especialistas no mercado de trabalho. Por isso, partiu-se para um outro tipo de estudo, desta vez, descritivo, contemplando uma abordagem qualitativa por meio de uma revisão bibliográfica, baseada no método de análise de conteúdo. Desta forma, o estudo tem por objetivo geral analisar as imagens refletidas pela enfermagem ao olhar-se no espelho, a primeira a partir de um panorama geral da profissão e suas especialidades e, a segunda a partir das concepções que ela tem a respeito da própria profissão, da formação e da prática profissional, tal como são vistas na Revista Brasileira de Enfermagem, ano 2003. Os objetivos específicos são: descrever os principais pontos de vista encontrados sobre as características da profissão, sobre o processo de formação e sobre a prática profissional e contextualizar o panorama das especialidades à luz dos pontos de vista descritos. Dentre os principais resultados do estudo, destacamos a elaboração de um panorama geral da enfermagem no Brasil e as especialidades e de quatro categorias de análise: o que é a profissão de enfermagem; formação profissional da enfermagem; prática profissional da enfermagem e a enfermagem em processo de construção. A nós parece que a enfermagem tem apresentado dois reflexos diferentes neste espelho, as quais não se comunicam entre si. A primeira imagem refletida no espelho é a de uma enfermagem que busca definir especialidades da profissão voltadas para o aperfeiçoamento técnico, numa tentativa de se auto-afirmar no mercado de trabalho, que vem ficando cada vez mais específico e seletivo. A segunda imagem é a de uma enfermagem em busca de encontrar sua identidade enquanto ciência, e para isso, ela reflete, investiga e debate sobre o cuidado e sobre as teorias que sistematizam este cuidado. A questão é que estes dois reflexos apresentam fortes diferenças entre si, o que gera uma imagem distorcida para a profissão.

Para que serve uma enfermaria de clínica médica?: reflexões a partir de um hospital universitário.

Esse trabalho propõe uma reflexão sobre a relação entre a organização da estrutura hospitalar baseada em sua divisão por enfermarias de especialidades e a perpetuação da lógica fragmentadora própria da Biomedicina, racionalidade médica hegemônica ocidental. O campo estudado foi o Hospital Universitário Pedro Ernesto. Através de entrevistas semiestruturadas com médicos clínicos, especialistas e profissionais responsáveis pela regulação de vagas desse hospital é discutida a existência de dois discursos diferentes: o discurso clínico e o discurso especialista. A partir da análise dessas entrevistas, foi apontada e debatida a profunda relação entre esses discursos, a estrutura hospitalar e a assistência médica oferecida aos pacientes. A análise realizada evidencia que embora os dois discursos estejam absolutamente inseridos no paradigma biomédico, a clínica médica se identifica e é identificada como responsável pelo paciente como um todo, enquanto as especialidades são reconhecidas como responsáveis apenas por uma determinada parte. Essa diferença apresentou influência tanto na forma de cuidar do paciente, como na função de cada serviço dentro do hospital. As enfermarias de clínica se caracterizaram por serem setores consensualmente capazes de conduzir satisfatoriamente a maioria dos pacientes.Se por um lado a abrangência da clínica é motivo de orgulho para os clínicos, por outro, a falta de autonomia decorrente dessa característica determina um sentimento de depreciação por parte desses profissionais. Esse trabalho foi realizado sob perspectiva hermenêutica filosófica proposta por Hans-Georg Gadamer e com o auxílio dos conceitos de paradigma proposto por Thomas Kuhn e estilo de pensamento elaborado por Ludwik Fleck.