Rentabilidad contable y EVA de la empresa colombiana constructora de otras obras de ingeniería civil

El objetivo de la investigación es evaluar la rentabilidad contable y el valor económico agregado de la constructora colombiana de otras obras de ingeniería civil en el período 2016-2021, mediante un método de análisis estático y de tendencias de indicadores contables y de gestión de valor Se encuentra que las ventas, activos y utilidad neta de la constructora fluctúan; logra rentabilidades sobre el patrimonio en cuatro años y en promedio, donde sobresale la eficacia en el control de costos y gastos como factor determinante en su comportamiento. No obstante, esta rentabilidad es menor que la constructora de mayores ventas en Colombia y aún más baja que la de su homóloga en países emergentes. Pese a las rentabilidades contables positivas de la constructora colombiana de otras obras de ingeniería civil, esta destruye valor económico agregado en cinco años y el valor de mercado agregado en el sexenio es negativo. Este resultado difiere al de la constructora afín en economías emergentes que crea valor económico agregado en cuatro años y el valor de mercado agregado es positivo en el sexenio. CLASIFICACIÓN JEL G30, L74, M4I

The objective of the research is to evaluate the accounting profitability and added economic value of the Colombian construction company of other civil engineering works in the period 2016-2021, through a method of static analysis and trends of accounting indicators and value management. The construction company's sales, assets, and net income are found to fluctuate; It achieves returns on equity in four years and on average, where efficiency in cost and expense control stands out as a determining factor in its behavior However this profitability is lower than that of the construction company with the highest sales in Colombia and even lower than that of its counterpart in emerging countries. Despite the positive accounting returns of the Colombian construction company of other civil engineering works, it destroys added economic value in five years and the added market value in the six years is negative. This result differs from that of the similar construction company in emerging economies, which creates added economic value in four years and the added market value is positive in six years. JEL CLASSIFICATION G30, L74, M4I

O objetivo da pesquisa é avaliar a rentabilidade contabilística e o valor econômico agregado da construtora colombiana de outras obras de engenharia civil no período 2016-2021, através de um método de análise estática e tendências de indicadores contábeis e gestão de valor. As vendas, os ativos e o lucro líquido da construtora flutuam; Obtém rentabilidade sobre o patrimônio em quatro anos e em média, onde a eficiencia no controle de custos e despesas se destaca como fator determinante em seu comportamento. No entanto, essa rentabilidade é inferior à da construtora com maior faturamento na Colômbia e ainda inferior à de sua congênere nos países emergentes. Apesar dos retornos contábeis positivos da construtora colombiana de outras obras de engenharia civil, ela destrói valor econômico agregado em cinco anos e o valor agregado de mercado em seis anos é negativo. Esse resultado difere do da construtora similar nas economias emergentes, que cria valor econômico agregado em quatro anos e o valor agregado de mercado é positivo em seis anos. CLASSIFICAÇÃO JEL G30, L74, M41

Presupuesto público en salud y sus efectos en la desnutrición crónica infantil. El caso peruano / Public health budget and its effects on chronic child malnutrition. The Peruvian case / Orçamento da saúde pública e seus efeitos sobre a desnutrição infantil crônica. O caso peruano

En la actualidad, aunque las tasas de malnutrición que afectan a los pueblos indígenas y a las zonas de bajos ingresos han disminuido en un 33,8%, América Latina sigue registrando niveles alarmantes de malnutrición, especialmente a nivel infantil. En el caso de Perú en particular, urge estudiar el impacto del presupuesto sanitario en la dinámica de la desnutrición infantil. Objetivo. Analizar la incidencia del presupuesto de salud pública en la reducción de la desnutrición infantil en Perú durante las dos últimas décadas. Metodología. Revisión narrativa acerca del impacto de los presupuestos de salud pública en la desnutrición. Dentro de busqueda se consideraron bases de datos como Scopus, Web of Science, Scielo, Redalyc, Latindex y Google Scholar desde el 2019 a 2023. Considerando con ecuación health budget" OR "chronic child malnutrition", "government spending" con la función booleana AND como parámetros de búsqueda para el campo "topic" para encontrar documentos que también trataran sobre "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Resultados. Se identificaron 57 fuente, se excluyeron 4 artículos por duplicidad y 37 por falta de información, dando como resultando un total de 16 artículos a considerar en este análisis. Conclusión. Se puede concluir que existe una relación significativa entre el aumento del presupuesto público en salud y la disminución de la desnutrición infantil a nivel nacional. La literatura existente destaca que a medida que se incrementa la asignación presupuestaria en el ámbito de la salud, se observa una reducción correspondiente en las tasas de desnutrición.

Currently, although malnutrition rates affecting indigenous peoples and low-income areas have decreased by 33.8%, Latin America continues to register alarming levels of malnutrition, especially at the child level. In the case of Peru in particular, there is an urgent need to study the impact of the health budget on the dynamics of child malnutrition. Objective. To analyze the impact of the public health budget on the reduction of child malnutrition in Peru during the last two decades. Methodology. Narrative review of the impact of public health budgets on malnutrition. Within the search, databases such as Scopus, Web of Science, Scielo, Redalyc, Latindex and Google Scholar from 2019 to 2023 were considered. Considering with equation health budget" OR "chronic child malnutrition", "government spending" with the Boolean function AND as search parameters for the field "topic" to find documents that also dealt with "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Results. Fifty-seven sources were identified, 4 articles were excluded due to duplicity and 37 due to lack of information, resulting in a total of 16 articles to be considered in this analysis. Conclusion. It can be concluded that there is a significant relationship between the increase in the public health budget and the decrease in child malnutrition at the national level. The existing literature highlights that as the health budget allocation increases, a corresponding reduction in malnutrition rates is observed.

Atualmente, embora as taxas de desnutrição que afetam os povos indígenas e as áreas de baixa renda tenham diminuído em 33,8%, a América Latina continua a registrar níveis alarmantes de desnutrição, especialmente no nível infantil. No caso do Peru, em particular, há uma necessidade urgente de estudar o impacto do orçamento da saúde na dinâmica da desnutrição infantil. Objetivo. Analisar o impacto do orçamento da saúde pública na redução da desnutrição infantil no Peru nas últimas duas décadas. Metodologia. Revisão narrativa do impacto dos orçamentos públicos de saúde sobre a desnutrição. Bases de dados como Scopus, Web of Science, Scielo, Redalyc, Latindex e Google Scholar de 2019 a 2023 foram consideradas na pesquisa. Considerando com equação "health budget" OR "chronic child malnutrition", "government spending" com a função booleana AND como parâmetros de pesquisa para o campo "topic" para encontrar documentos que também tratassem de "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Resultados. Foram identificadas 57 fontes, 4 artigos foram excluídos devido à duplicação e 37 devido à falta de informações, resultando em um total de 16 artigos a serem considerados nesta análise. Conclusão. Pode-se concluir que existe uma relação significativa entre o aumento do orçamento da saúde pública e a redução da desnutrição infantil em nível nacional. A literatura existente destaca que, à medida que a alocação do orçamento de saúde aumenta, observa-se uma redução correspondente nas taxas de desnutrição.

Birth Preparedness and Complication Readiness among Pregnant and Recently Delivered Women in Gandhinagar District, Gujarat, India: A Community-based Cross-sectional Study

Background: Birth Preparedness and Complication Readiness (BPCR) helps in improving the effective utilization of available maternal and newborn health care services through knowledge of danger sign, identifying birth place and attendant, means of transportation, managing fund for an emergency, birth companion and identification of blood donor. Aim: To find the association between socio-demographic characteristics and BPCR index indicators. Settings and Design: A cross-sectional study was conducted among the recently delivered and pregnant women in urban and rural areas of the Gandhinagar district of Gujarat. Methods and Material: Total 420 pregnant and recently delivered women from urban and rural areas were interviewed for study. A pretested semi-structured questionnaire was used to interview women at household setting. BPCR index is estimated by set of 7 quantifiable indicators and expressed in the percentage of women with specific characteristics. Results: Regarding ANC registration within 12th weeks of pregnancy and skilled birth attendant for delivery. Significant difference was observed with variable like APL/BPL status, education of women and their husband, parity and type of family. Conclusions: Hindu religion, APL economic status, higher education level, joint family, high parity and joint family were found important predictor of better BPCR practice.

Full Financial Education Programmes for People with Disabilities: a Scoping Review / Programas Integrais de Educação Financeira para Pessoas com Incapacidade: uma Revisão de Literatura

ABSTRACT: Financial literacy has been recognised worldwide as a way to confront social inequalities in work access, own financial control and education, particularly among vulnerable groups. People with disabilities, especially those with intellectual and developmental disabilities, experience additional challenges accessing opportunities to learn financial-related competencies. There is an extensive bibliography on this subject that stretches for decades, but this does not translate into an extensive availability of science-based programmes. To our knowledge, no comprehensive search to find the gaps in this evidence has been conducted. We conducted a scoping review that sought to identify the core goals, contents, approaches, gaps and limitations of full financial education programmes for youths and adults with disabilities. Seven publications met the inclusion criteria, which included implementation of programmes that embrace a multidimensional set of skills. Selection and categorisation of the programmes' contents were conducted independently by three researchers. Findings suggest that money and transactions is the content most consistently addressed in the programmes designed for persons with disabilities. A stronger focus on self-determination skills is needed to support financial-related decision-making and self-advocacy. The results indicate that the use of approaches based on Universal Design for Learning, problem-based learning and the combined use of simulated and community-based instruction are critical strategies to support access to financial competencies. Gaps and future orientations include the need to broaden the number of studies that implement and evaluate programmes considering the multidimensional nature of the financial competencies and its critical role for social inclusion of people with disabilities.

RESUMO: A literacia financeira tem sido reconhecida mundialmente como uma forma de responder a desigualdades sociais no acesso ao trabalho, controlo financeiro e educação, principalmente em grupos vulneráveis. As pessoas com incapacidade, principalmente intelectual e desenvolvimental, enfrentam barreiras adicionais no acesso a oportunidades para a aprendizagem de competências financeiras. A bibliografia é extensa e estende-se por décadas, mas não resulta na mesma proporção em programas completos, baseados na evidência, e que estejam disponíveis. No nosso conhecimento, não existe uma revisão detalhada direcionada para as lacunas desta evidência. Realizamos uma revisão do tipo Scoping Review para identificar os objectivos, conteúdos, abordagens, lacunas e limitações de programas integrais para a Educação Financeira dirigidos a jovens e adultos com Incapacidade. Foram selecionadas sete publicações que cumpriam os critérios de inclusão, designadamente a implementação de programas que englobassem um espectro multidimensional de competências. A selecção e a categorização dos conteúdos dos programas foram conduzidos independentemente por três investigadores. Os resultados sugerem que o uso de dinheiro e as transacções constituem os conteúdos mais abordados nos programas. Parece ser necessário um maior enfoque nas competências de autodeterminação para apoiar tomadas de decisão e autoadvocacia na vida financeira. As abordagens baseadas no Desenho Universal para a Aprendizagem, a Aprendizagem Baseada em Problemas e o uso combinado de aprendizagem em contexto simulado e real foram identificadas como estratégias fundamentais. As lacunas e as orientações para o futuro incluem a necessidade de ampliar o número de estudos que implementem e avaliem programas assentes na natureza multidimensional das competências financeiras e no seu papel crítico na inclusão social de pessoas com incapacidade.

Establishment of a long-term operation mechanism for sustainable development of united OPO / 器官移植

Human Organ Procurement Organization (OPO) is an indispensable part of organ donation. In recent years, with rapid development of organ donation in China, united OPO has been established based on China's national conditions and establishment of global OPO. This innovative model serves as favorable supplement and exploration for the development of OPO, promoting the development of organ donation to enter a new stage. However, there are still some shortcomings during the process of development. Efforts should be made to catch up with the development of organ donation, aim at long-term goals, and promote development in a targeted manner. In this article, by analyzing the advantages and disadvantages of united OPO in the development of organ donation, the establishment of a long-term operation mechanism of united OPO was analyzed from policy support, talent training, technology upgrading, quality control, ethical review, financial management and full-course supervision, aiming to provide reference for further development of united OPO in China.

Thoughts and suggestions on high quality cost accounting at multi-campus public hospitals / 中华医院管理杂志

In the era of the new healthcare reform, high-quality cost accounting can effectively enhance the business performance of public hospitals. Compared with single-campus hospitals, the cost accounting of multi-campus hospitals is faced with greater complexity and challenges. The authors analyzed cost accounting problems found in the latter, namely the lack of top-level design in the construction of a fine multi-campus cost accounting system, difficulty of reasonable collection and allocation of various costs, lack of strong information support, outdated research methods used in item cost accounting among others, as well as their causes. On such basis, the authors put forward countermeasures for high-quality cost accounting in multi-campus hospitals, for the purpose of fully leveraging the leadership of cost control in the high-quality development of public hospitals.

Experience and reflection of financial management in science and technology transfer in public hospitals / 中华医学科研管理杂志

Objective:To explore the development path of improving the intangible assets management, and promoting science and technology transfer of public hospitals.Methods:Analyze and summarize problems and challenges in the identification and disposal of intangible assets related to scientific and technological achievements in the process of technology transfer based on policy research, literature review and practical experience reflection.Results:So far, the identification and measurement norms of intangible assets are not operable enough. Assets evaluation remains controversial and nonstandard.Conclusions:It is recommended to improve the management systems of science and technology transfer and related financial affairs including strengthening the awareness of intangible assets protection, standardizing the management system of intangible assets and optimizing the informatization construction of financial management.

Analysis of common problems in hospital medical service charge management / 中华医院管理杂志

As suggested by regulatory feedbacks from relevant national regulatory agencies on the use of medical insurance funds, noticeable problems were found in the compliance and rationality of medical service charges among Chinese hospitals. Based on the practice of hospital management, the authors summarized common problems of various medical service charge management as reported by the management authorities at all levels. These problems referred to name-replaceable charges and affiliated charges, splitting charges, repeated charges, and multiple(false) charges. On this basis, the paper analyzed such hospital management risks incurred as regulatory penalties, fee disputes and medical disputes, as well as their internal and external causes. In the end, the paper put forward countermeasures and suggestions for reference by hospitals in their management of medical service charges.

Perda de Bem-Estar Financeiro na Pandemia Covid-19: evidências preliminares de um Websurvey / Loss of Financial Well-Being in the Covid-19 Pandemic: first evidences from a Websurvey

Avaliar a perda de Bem-Estar Financeiro em virtude da pandemia. Foi realizado um websurvey com cidadãos brasileiros e os dados foram analisados a partir de estatísticas descritivas e testes de diferença de média. Os resultados indicam a perda de Bem-Estar Financeiro principalmente para os indivíduos que tiveram uma diminuição ou uma perda total da renda desde a pandemia. Os indivíduos com maiores quedas são os que possuem dependentes, sem estabilidade empregatícia, com menores rendas e que não possuíam reservas financeiras antes da pandemia. A perda de Bem-Estar Financeiro é um problema de saúde pública na medida em que se relaciona com outros aspectos da vida, como níveis de bem-estar geral, felicidade, satisfação, relacionamento social e qualidade de vida, e pode estar associado com aumento da ansiedade e depressão.

To assess the loss of Financial Well-being due to the pandemic. A websurvey was conducted with Brazilian citizens and the data were analyzed using descriptive statistics and tests of mean difference. The results indicate the loss of Financial Well-Being occurs mainly for individuals who have had a decrease or a total loss of income since the pandemic. Individuals with the greatest falls in the level of financial Well-being are those who have dependents, have no job stability, with lower incomes and that did not have financial reserves before the pandemic. The loss of Financial Well-being is a public health problem once it relates to other aspects of life such as levels of general Well-Being, happiness, satisfaction, social relationship and quality of life, and may be associated with increased anxiety and depression.

Performance and financial efficiency of three dairy production systems in southern Brazil / Desempeño productivo y eficiencia financiera en tres sistemas de producción lechera en el sur de Brasil / Desempenho produtivo e a e iciência inanceira em três sistemas de produção de leite no sul do Brasil

Abstract Background: Factors such as herd composition, productivity, milk quality and technology level influence the costs and profitability of milk production. Objective: To evaluate indicators that could predict production performance and financial efficiency in three dairy production systems in southern Brazil. Methods: Monthly records of milk quality, production performance and costs from fifty dairy farms were collected. The farms were classified into grazing, semi-feedlot, or feedlot systems. Total revenues, effective operational cost, total operational cost, total cost, gross margin, net income, total cost leveling point, profitability and final milk price were calculated. Results: The feedlot system resulted in greater herd size and milk production per lactating cow (p<0.05), but greater variable costs compared to semi-feedlot and grazing systems. On the other hand, the grazing system achieved greater profitability per year. Factor II (fat and protein rates), and Factor III (herd size and productivity per area) were associated with milk price per liter paid to the farmer (p<0.05), together accounting for approximately 13% of this price. Conclusion: Dairy production systems are influenced by area, lactating cows, productive performance, productivity per area, milk quality, and use of artificial insemination as well as supplementation (concentrate and minerals). Nearly 13% of milk price can be attributed to its fat and protein content as well as herd size and productivity per area.

Resumen Antecedentes: Factores tales como composición del rebaño, productividad, calidad de la leche y nivel tecnológico pueden afectar los costos y rentabilidad de la producción lechera. Objetivo: Evaluar indicadores que puedan predecir el rendimiento productivo y eficiencia financiera en tres sistemas de producción lechera en el sur de Brasil. Métodos: Se recolectaron y analizaron registros mensuales de calidad de la leche, rendimiento productivo y costos de cincuenta granjas lecheras. Las granjas se clasificaron en tres sistemas: pastoreo, semi-confinamiento, y confinamiento. Se calcularon los ingresos totales, el costo operativo efectivo, el costo operativo total, el costo total, el margen bruto, el beneficio neto, el punto de nivelación del costo total, la rentabilidad, y el precio final de la leche. Resultados: El sistema de confinamiento presentó mayor densidad animal y producción de leche por vaca lactante (p<0,05), pero mayores costos variables en comparación con los sistemas de semi-confinamiento y pastoreo. Por otro lado, el sistema de pastoreo tuvo mayor rentabilidad por año. El Factor II (tasas de grasa y proteína) y el Factor III (tasa de ganancia y productividad por área) se asociaron al precio por litro de leche pagado al productor (p<0,05), representando juntos aproximadamente el 13% de ese precio. Conclusión: Los sistemas de producción lechera están influenciados por el área, las vacas lactantes, el rendimiento productivo, la productividad por unidad de área, la calidad de la leche y el uso de inseminación artificial, así como por la suplementación (concentrado y minerales). Casi 13% del precio de la leche se puede atribuir a su contenido de grasa y proteína, así como al tamaño de la granja y productividad por área.

Resumo Antecedentes: Fatores relacionados à composição do rebanho, produtividade, qualidade do leite e uso de tecnologias podem impactar os custos e a lucratividade da produção de leite. Objetivo: Avaliar indicadores que possam predizer a produtividade e a eficiência financeira em três sistemas de produção de leite no sul do Brasil. Métodos: Registros mensais de qualidade do leite, desempenho da produção e custos de cinquenta fazendas leiteiras foram coletados. As fazendas foram classificadas em sistemas de pastejo, semi-confinamento ou confinamento. As receitas totais, o custo operacional efetivo, o custo operacional total, o custo total, a margem bruta, o lucro líquido, o ponto de nivelamento total do custo, a lucratividade e o preço final do leite foram calculados. Resultados: O sistema de confinamento apresentou maior taxa de lotação e produção de leite por vaca lactante (p<0,05), porém maiores custos variáveis totais em relação aos sistemas de semi-confinamento e pastejo. Por outro lado, o sistema de pastejo alcançou maior rentabilidade por ano. O Fator II (taxas de gordura e proteína) e o Fator III (taxa de lotação e produtividade por área) foram associados ao preço do leite por litro pago ao produtor (p<0,05), representando juntos aproximadamente 13% desse preço. Conclusões: Os sistemas de produção leiteira foram influenciados pela área, vacas em lactação, desempenho produtivo, produtividade por área, qualidade do leite e uso de inseminação artificial, bem como pela suplementação (concentrado e minerais). Quase 13% do preço do leite pode ser atribuído ao seu teor de gordura e proteína, assim como a taxa de lotação e a produtividade por área.

Smoking prevalence and economic crisis in Brazil

ABSTRACT OBJECTIVE To estimate the impact of the 2015-2018 economic crisis on tobacco consumption in Brazil. METHODS This is an interrupted time series analysis conducted with data from 27 cities collected by VIGITEL, using linear regression models to account for first-order autocorrelation. Analyses were conducted based on gender, age group, and education level. RESULTS Smoking rates decreased between 2006 and 2018, decelerating after the crisis onset. Differently than women, men showed an immediate but transient increase in smoking, followed by a decelerated decrease. Those over 65 also showed increased smoking rates immediately after the economic crisis onset, but decline accelerated later on. In turn, we found a trend reversal among those aged 31-44. Rates also decreased among those with lower education levels, but decelerated among those with more years of schooling. CONCLUSION An economic crisis have varied impacts on the smoking habits of different population groups. Tobacco control policies should entail a detailed understanding of smoking epidemiology, especially during an economic crisis.

Cost accounting for diagnosis items based on virtual standardized clinical chemistry laboratory / 中华医院管理杂志

Objective:Cost accounting for its diagnosis items based on virtual standardized clinical chemistry laboratory.Methods:Relevant data of clinical chemistry laboratories from January to June 2019 were extracted from the laboratory information systems of 10 hospitals in Shanghai, and three health economic experts and the directors of their laboratory departments were interviewed in this regard.On such basis, a virtual standardized clinical chemistry laboratory was constructed. The project cost of the virtual laboratory was calculated from the aspects of supplies exhaust, labor and others. The routine clinical chemistry diagnosis items were clustered according to the principle of laboratory methods, and the cost differences of items in the same cluster were compared using paired t test. Results:The cost of rate method and dry chemical method in testing alanine aminotransferase was 5.12 and 11.63 respectively, and that of immune turbidimetry and immune scattering turbidimetry method in testing immunoglobulin G was 20.00 and 22.26 respectively. Cluster analysis was conducted on 214 routine clinical biochemical diagnostic items, of which 202 items were classified into 42 clusters. The average of clinical chemistry items accounted for 91.7%(4 493/4 900)of the total per day. Based on enzymology, the calculation costs of alanine aminotransferase(rate method), aspartate aminotransferase(rate method), cholesterol(enzyme method)and uric acid(enzyme method)was 5.12, 5.10, 5.24 and 5.14 respectively, presenting no statistical difference( P>0.05). Conclusions:Research on the cost accounting method of clinical chemistry laboratory diagnosis items constructed includes labor cost, reflects the technical labor value of medical staff. Cost accounting based on project clustering can provide references for medical service pricing and financial management of hospitals.

Physical and financial participation of teaching hospitals in private care in São Paulo - Brasil

SUMMARY OBJECTIVE To evaluate the physical and financial participation of private health insurance beneficiaries in the TH located in the State of Sao Paulo, regarding the care of Brazilian Unique Health System patients, in the year 2017. METHODS The research data were obtained from the System of Evaluation of the Teaching Hospitals (SAHE), of the State Department of Health of São Paulo (SES/SP). RESULTS It was observed that, on average, the TH analyzed provide 17% of their operational vacancies for the Supplementary Health System, and that the financial return is better in the philanthropic ones. CONCLUSIONS The health care services provided by TH deserve to be deepened, evaluating the real advantages obtained in the provision of services, given that supplementary health care requires differentiated infrastructure, and mainly the knowledge of operational costs in order to stipulate the procedures' price.

RESUMO OBJETIVO Avaliar a participação física e financeira do atendimento aos beneficiários de planos privados de saúde nos Hospitais de Ensino (HE) do Estado de São Paulo (ESP), em relação ao atendimento a pacientes do Sistema Único de Saúde, no ano de 2018. MÉTODOS os dados da pesquisa foram obtidos do Sistema de Avaliação dos Hospitais de Ensino (SAHE), da Secretaria de Estado da Saúde do Estado de São Paulo e do Departamento de Informática do SUS (DATASUS) do Ministério da Saúde. RESULTADOS observou-se que, em média os HE analisados ofertam 18,7% dos leitos operacionais para a Saúde Suplementar (SS), e que o retorno financeiro é melhor nos filantrópicos. CONCLUSÕES o atendimento a planos de saúde pelos HE merece ser aprofundado, avaliando-se as reais vantagens obtidas na prestação dos serviços e que o atendimento à SS exige infraestrutura diferenciada, e, principalmente o conhecimento de custos operacionais para estipulação de preços dos procedimentos.

Autopercepción de salud en adultos mayores: moderación por género de la situación financiera, el apoyo social de amigos y la edad / The influence of financial situation and friends' support on health self-perception of older adults

Background: The Chilean population is aging rapidly. This socio-demographic change imposes psychosocial and economic challenges that are relevant for the health care of older people. Aim: To assess the association between perceived financial situation, perceived social support by friends, and age with health self-perception in older people. Material and Methods: A questionnaire about health self-perception, financial situation, and social support perceived by friends was applied to 383 occupationally active adults aged 68 ± 5 years (66% women) living in urban areas of Southern Chile. A gender-based multi-group path model was specified, which evaluated the association of health self-perception with the assessment of the financial situation, social support, and age. Results: The final model was moderated by gender. However, age was not associated with health self-perception. For men and women, the perceived financial situation showed a positive association with health self-perception. The perceived social support of friends was only significant for women. Conclusions: The financial situation and friends' support (among women) are factors that should be considered in the evaluation of the health perception of older adults.

The importance of dental office management in times of COVID 19 and how to resume activities in post-pandemic / A importância da gestão do consultório odontológico em tempos de COVID 19 e como retomar as atividades pós pandemia

We are going through a health crisis, a pandemic caused by the new corona virus (SarsCOV2), which causes the disease COVID 19. This pandemic has also had a negative impact on the world economy, with dental offices being directly affected. Given this, the objective of this article is to bring important points in the strategy of management of dental clinics and how to be prepared to face the moment of crisis and also for the resumption. We believe that actions should be guided on three fronts: survival, sustainability and new future. The scenario is new, but with the right actions, the prospects for recovery are good. The important thing is to stay focused on what we have control, to do our best for the financial health of the business, however, remember that human health comes first, that any financial recovery will only be positive when people's lives and health are being preserved. (AU)

Estamos passando por uma crise de saúde, uma pandemia causada pelo novo corona vírus (SarsCOV2), causador da doença COVID 19. Esta pandemia, trouxe um impacto negativo também na economia mundial, sendo os consultórios odontológicos diretamente atingidos. Diante disso, o objetivo deste artigo é trazer pontos importantes na estratégia de gestão de clínicas odontológicas e como estar preparado para enfrentar o momento de crise e também para a retomada. Acreditamos que as ações devam ser pautadas em três frentes: sobrevivência, sustentabilidade e novo futuro. O cenário é incerto, porém com ações acertadas as perspectivas de retomada são boas. O importante é mantermos o foco naquilo que temos controle, fazer nosso melhor para a saúde financeira dos negócios, porém, lembrar que a saúde humana esta em primeiro lugar, que qualquer retomada financeira só será positiva quando as vidas e a saúde das pessoas estiverem sendo preservadas. (AU)

Research and application of intelligent error correction system for medical service pricing at public hospitals / 中华医院管理杂志

Deepening healthcare reform highlights the importance of medical services pricing adjustment, and the imperativeness to strengthen the informationized management of such pricing.With this concept in mind, the authors analyzed the problems and causes of the current management on medical service pricing informatization at public hospitals, and discussed the construction strategy of an intelligent error correction system in this regard. That is, to develop a technical process from the four aspects of software flow, interface flow, project rules, and reporting system. This system is designed with such functions as inpatient cost inquiry, inpatient information, price adjustment analysis, price feedback record statistics and inquiries over the hospitalization expense ceiling, as well as inpatient cost omission inquiry.This paper also discussed the construction of a platform to transform the knowledge of pricing policy into the knowledge base of medical service pricing, in order to improve the level of medical pricing management, promote the efficiency of hospital operation and management, and reduce the burden of patients.

Erp como alternativa de eficiencia en la gestión financiera de las empresas / The erp as an alternative of efficiency in the financial management of companies / Erp como alternativa de eficiência na gestão financeira de empresas

Resumen Introducción: La tecnología avanza a pasos agigantados a través del tiempo, este ha sido uno de los factores más importantes para las empresas, porque les ha permitido mejorar sus procesos, decisiones en pro de obtener mayores utilidades y beneficios. Muchas empresas han decidido implantar un sistema ERP con la finalidad de mejorar la gestión de información a través de la automatización de procesos operativos y es que les ha dado resultados positivos a través del tiempo. Es así que la empresa Acero Comercial Ecuatoriana S.A y Ferro Torre S.A deciden aplicar este sistema puesto que presentaban problemas en la eficiencia de la gestión financiera en el 2016. Objetivo: El objetivo de la investigación fue comprobar la eficiencia en la gestión financiera mediante la aplicación de ERP. Materiales y métodos: La investigación se apoya en un enfoque cuantitativo, partiendo de los estados financieros de las empresas Acero Comercial Ecuatoriano S.A y Ferro Torre S.A de los años 2016 y 2017. Resultados: Se comprueba la hipótesis: existe eficiencia en la gestión financiera de la empresa Acero Comercial Ecuatoriano S.A y Ferro Torre S.A mediante la aplicación de ERP. Luego de tomar las principales cuentas del Estado de Resultados de la empresa Acero Comercial Ecuatoriana S.A y Ferro Torre de los años 2016 y 2017. Se tomó en consideración la información financiera de la implantación del ERP en el 2017 realizando una comparativa con el año anterior. A través de los 3 flujos (capital, materia e información) se pudo evidenciar el mejoramiento de la eficiencia de la gestión financiera. Conclusión: Luego de la comparativa porcentual se pudo comprobar que el sistema ERP mejora la eficiencia de la gestión financiera de Acero Comercial Ecuatoriana S.A y Ferro Torre S.A porque se obtuvieron datos positivos en relación a reducción de ajustes de inventario, gastos de personal, devolución en ventas y mantenimiento y la mejora correspondiente en atención al cliente, ventas y capacitaciones.

Abstract Introduction: Technology advances by leaps and bounds through the time, this has been one of the most important factors for companies, because it has allowed them to improve their processes, decisions in favor of obtaining greater profits and benefits. Many companies have decided to implement an ERP system in order to improve information management through the automation of operational processes and that has given positive results over time. Thus, the company Acero Comercial Ecuatoriana S.A and Ferro Torre S.A decided to apply this system since they presented problems in the efficiency of financial management in 2016. Objective: Theobjective of the research was to verify the efficiency in financial management through the application of ERP. Materials and methods: The research is based on a quantitative approach, based on the financial statements of the companies Acero Comercial Ecuatoriano S.A and Ferro Torre S.A of the years 2016 and 2017. Results: The hypothesis is verified: there is efficiency in the financial management of the company Acero Comercial Ecuatoriano S.A and Ferro Torre S.A through the application of ERP. After taking the main accounts of the Income Statement of the company Acero Comercial Ecuatoriana SA and Ferro Torre of the years 2016 and 2017. The financial information of the implementation of the ERP in 2017 was taken into consideration, making a comparison with the previous year. Through the 3 flows (capital, material and information) it was possible to demonstrate the improvement of the efficiency of financial management. Conclusion : After the percentage comparison it was possible to verify that the ERP system improves the efficiency of the financial management of Acero Comercial Ecuatoriana SA and Ferro Torre SA because positive data were obtained in relation to reduction of inventory adjustments, personnel expenses, return on sales and maintenance and the corresponding improvement in customer service, sales and training.

Resumo Introdução: A tecnologia avança aos trancos e barrancos ao longo do tempo, este tem sido um dos fatores mais importantes para as empresas, porque lhes permitiu melhorar seus processos, decisões em favor de obter maiores lucros e benefícios. Muitas empresas decidiram implementar um sistema ERP para melhorar o gerenciamento de informações através da automação de processos operacionais e que tem dado resultados positivos ao longo do tempo. Assim, a empresa Acero Comercial Ecuatoriana S.A e a Ferro Torre S.A decidiram aplicar este sistema, uma vez que apresentavam problemas na eficiência da gestão financeira em 2016. Objetivo: O objetivo da pesquisa foi verificar a eficiência na gestão financeira por meio da aplicação do ERP. Materiais e métodos: A pesquisa é baseada em uma abordagem quantitativa, baseada nas demonstrações financeiras das empresas Acero Comercial Ecuatoriano S.A e Ferro Torre S.A dos anos de 2016 e 2017. Resultados: A hipótese é verificada: há eficiência na gestão financeira da empresa Acero Comercial Ecuatoriano S.A e da Ferro Torre S.A, através da aplicação do ERP. Depois de tomar as principais contas da Demonstração dos Resultados da empresa Comercial Ecuatoriana S.A aço e torre de Ferro 2016 e 2017. Ele levou em consideração as informações financeiras da implementação de ERP em 2017 fez uma comparação com o ano anterior. Através dos 3 fluxos (capital, material e informação) foi possível demonstrar a melhoria da eficiência da gestão financeira. Conclusão: Após a comparação percentual verificou-se que o sistema de ERP melhora a eficiência da gestão financeira do Commercial Aço Ecuatoriana SA e Ferro Torre SA, pois os dados positivos foram obtidos em relação à redução de ajustes de estoque, custos com pessoal, retorno sobre vendas e manutenção e a correspondente melhoria no atendimento ao cliente, vendas e treinamento.

Desarrollo e implementación de una herramienta para la validación de cuentas médicas y gestión de glosas en el sector salud en Colombia / Development and implementation of a validation tool for medical bills and disallowance management in the health sector in Colombia / Desenvolvimento e implementação de uma ferramenta para a validação de contas médicas e gestão de glosas no setor saúde na Colômbia

Objetivo: la investigación pretende validar una herramienta de auditoría para la validación de cuentas médicas y la gestión de glosas en los procesos de auditoría con el fin de evaluar, controlar y mejorar los estándares de calidad y gestión en las instituciones de salud. Metodología: se optó por un estudio de corte exploratorio mixto. La investigación se realizó en tres fases: primero, se identificaron las principales causas por la que las EPS glosan las facturas a las IPS; posteriormente, se diseñó una herramienta que permite la auditoría interna de las facturas, previo envío a las EPS y la gestión de las glosas recibidas y; finalmente, se sometió la herramienta a validación por medio de un panel de expertos. Resultados: se diseñó una herramienta incorporando criterios de validación de facturas para los conceptos de tarifas y soportes, se incorporaron seis módulos que permiten parametrizar contratos EPS ­ IPS, registrar facturas, auditar soportes y tarifas, cargar facturas de forma masiva, gestionar glosas y generar indicadores y soportes del proceso de gestión. La herramienta fue validada con un panel de expertos, conformado por cinco miembros, quienes valoraron la usabilidad, claridad, facilidad y factibilidad de aplicación de la herramienta en el sector salud. Conclusiones: la investigación propone una herramienta constituida por diferentes módulos de acuerdo con el proceso y se valoraron criterios de claridad, cumplimiento de normatividad y factibilidad de aplicación en las IPS del país. El panel de expertos coincidió en la importancia del desarrollo de estas herramientas que entregan información de cumplimiento normativo y de la gestión hospitalaria ya que benefician la toma de decisiones acertada y oportuna en la gestión de glosas y los procesos de recuperación de cartera en las IPS.

Objective: This study aims to validate an audit tool for medical accounts and the management of disallowances in the audit processes to assess, control, and improve quality standards and management in the hospitals. Methodology: A mixed, exploratory study was conducted. Research was carried out in three phases: first, we identified the main causes for which the EPS deny the medical bills to the IPS; subsequently, a tool was designed to internally audit invoices before sending them to the EPS and the management of the disallowances received; lastly, the tool was submitted to validation by a panel of experts. Results: A tool was designed that incorporates the validation of rates and supports. Six modules were incorporated to parameterize EPS - IPS contracts, register invoices, validate accounting supports and rates, batch invoicing, manage disallowances and generate indicators and accounting supports of the management process. The tool was validated by 5-member panel of experts who evaluated the usability, clarity, ease, and viability of the application of the tool in the health sector. Conclusions: This study proposes a tool made up of different modules based on the process and the criteria assessed included clarity, regulation compliance, and feasibility of application in the IPS offices around the country. The panel of experts agreed on the importance of the development of tools that provide information on regulation compliance and hospital management, as they benefit correct and opportune decision-making in the management of disallowances and portfolio recovery processes in the hospitals.

Objetivo: a investigação pretende validar una ferramenta de auditoria para a validação de contas médicas e a gestão de glosas nos processos de auditoria com o fim de avaliar, controlar e melhorar os padrões de qualidade e gestão nas instituições de saúde. Metodologia: se optou por um estudo de corte exploratório misto. A investigação se realizou em três fases: primeiro, se identificaram as principais causas pela que as EPS glosam as faturas às IPS; posteriormente, se desenhou uma ferramenta que permite a auditoria interna das faturas, prévio envio às EPS e a gestão das glosas recebidas e; finalmente, se submeteu a ferramenta a validação por meio de um painel de especialistas. Resultados: se desenhou uma ferramenta incorporando critérios de validação de faturas para os conceitos de tarifas e suportes, se incorporaram seis módulos que permitem parametrizar contratos EPS ­ IPS, registrar faturas, auditar suportes e tarifas, carregar faturas de forma massiva, gerir glosas e gerar indicadores e suportes do processo de gestão. A ferramenta foi validada com um painel de especialistas, conformado por cinco membros, quem valoraram a usabilidade, claridade, facilidade e factibilidade de aplicação da ferramenta no setor saúde. Conclusões: a investigação propõe uma ferramenta constituída por diferentes módulos de acordo com o processo e se valorizaram critérios de claridade, cumprimento de normatividade e factibilidade de aplicação nas IPS do país. O painel de especialistas coincidiu na importância do desenvolvimento destas ferramentas que entregam informação de cumprimento normativo e da gestão hospitalar já que beneficiam a toma de decisões acertada e oportuna na gestão de glosas e os processos de recuperação de carteira nas IPS.

Improvement of public hospital's pricing management based on big data analysis / 中华医院管理杂志

Hospital A is cited as an example to analyze existing problems of pricing management in public hospitals in an attempt to use big data thinking, especially in pricing management improvement using whole sample and correlation analysis. The study covers specifics like logic relations based on pricing items and related indicators, establishment of big data analysis framework and production of analysis statements;and system automatic pre-warning using big data analysis results for higher management efficiency.

Internal audit of university affiliated hospitals:status quo and problems analysis / 中华医院管理杂志

The paper analyzed the status quo and dilemmas of the internal audit of an affiliated hospital of a university in Chongqing, proposing imperative reforms in the governance elements of the affiliated hospital system.These elements cover such aspects as strengthened system construction, value-added transformation, enhanced independent status, improved competency, and innovative methods and technologies.These efforts can help elevate the performance of affiliated hospitals.