Prevalence of internet addiction and psychological factors in adolescents during the covid-19 pandemic / Prevalência de dependência da internet e fatores psicológicos em adolescentes durante a pandemia de covid-19 / Prevalencia de la adicción a internet y factores psicológicos en adolescentes durante la pandemia de la covid-19

Addictive behaviors related to Internet are becoming more common and this tool has been essential once it enables home office, entertainment, homeschooling, and easy access to information. Despite the easiness brought by technology, the exaggerated use has affected users in different ways, including in the development of psychiatric disorders. This study aimed to assess internet addiction, depression, anxiety, attention-deficit/hyperactivity disorder (ADHD), attention, impulsivity, and stress in 48 adolescents (26 young women and 22 young men), aged from 15 to 18 years, with a mean age of 16.74 (0.61), mostly students of public schools, during COVID-19, to investigate correlations between these variables according to sex and sociodemographic aspects. To assess the factors, the Internet Addiction Test (IAT); the Swanson, Nolan, and Pelham Rating Scale (SNAP-IV) Questionnaire ; the Depression, Anxiety, and Stress scale for brazilian adolescents (EDAE-A); the Barratt Impulsiveness Scale (BIS-11); and a sociodemographic questionnaire were applied. The data collection was performed in schools located in southern Brazil. The results indicated that 12 out of 48 adolescents were considered addicted to the Internet. Moreover, Internet addiction was a predictor of depression in regression analysis (p<0.001). In addition, participants classified as more addicted to the Internet scored lower averages in general attention (p<0.035) and higher averages in behavioral symptoms of inattention and ADHD (p<0.050), stress (p<0.003), anxiety (p<0.016), and depression (p<0.015), with effect sizes ranging from moderate to high. Therefore, the intense internet use by adolescents might cause psychological consequences such as depression in adolescents. Family support and professional intervention might help in the reduction of symptoms and consequences of internet addiction as well as in its prevention.(AU)

A dependência de internet é cada vez mais comum, pois essa ferramenta tem se tornado imprescindível, uma vez que possibilita home office, entretenimento, educação domiciliar e fácil acesso às informações. No entanto, o uso exagerado da tecnologia afeta os usuários de diversas formas, inclusive no desenvolvimento de transtornos psiquiátricos. Este estudo visou avaliar a dependência de internet, depressão, ansiedade, hiperatividade, atenção, impulsividade e estresse em 48 adolescentes (26 meninas e 22 meninos) de 15 a 18 anos, com idade média de 16,74 (0,61), estudantes de escolas públicas do Sul do Brasil durante a covid-19, para investigar correlações entre as variáveis anteriores de acordo com gênero e aspectos sociodemográficos. Para avaliar, aplicou-se o Internet Addiction Test (IAT), um teste de atenção, escala SNAP IV, escala de depressão, ansiedade e estresse para adolescentes (EDAE-A), escala de impulsividade de Barratt e um questionário sociodemográfico. Os resultados indicaram que 12 adolescentes foram considerados viciados em internet, e que a dependência desta foi preditora da depressão na análise de regressão (p < 0,001). Ainda, os participantes classificados como adictos tiveram médias mais baixas em atenção geral (p < 0,035) e mais altas em sintomas comportamentais de desatenção e hiperatividade (p < 0,050), estresse (p < 0,003), ansiedade (p < 0,016) e depressão (p < 0,015), com efeitos que variaram de moderado a alto. Portanto, o uso intenso da internet por adolescentes pode ter consequências psicológicas, como a depressão. Bom apoio familiar e intervenção profissional podem ajudar na redução dos sintomas e consequências, bem como na prevenção da dependência.(AU)

La adicción a Internet es cada vez más habitual, puesto que esta herramienta es esencial para el trabajo remoto, el entretenimiento, la educación domiciliar y el fácil acceso a la información. Sin embargo, su uso exagerado afecta a la vida de las personas de diferentes maneras, incluso en el desarrollo de trastornos psiquiátricos. El objetivo de este estudio fue evaluar la adicción a Internet, depresión, ansiedad, hiperactividad, atención, impulsividad y estrés en 48 adolescentes (26 muchachas y 22 muchachos), de entre 15 y 18 años, con una edad promedio de 16,74 (0,61), en su mayoría estudiantes de escuelas públicas del Sur de Brasil, durante la pandemia de la COVID-19, para investigar las correlaciones entre las variables mencionadas según género y aspectos sociodemográficos. Para evaluar los factores, se aplicaron el Test de Adicción a Internet (TAI), un test de atención, la escala SNAP IV, la Escala de Depresión, Ansiedad y Estrés para adolescentes (EDAE-A), la escala de impulsividad de Barratt y un cuestionario sociodemográfico. Los resultados indicaron que 12 adolescentes fueron considerados adictos a Internet, además, la adicción a Internet fue un predictor de la depresión en el análisis de regresión (p<0,001). Igualmente, los participantes clasificados como más adictos a Internet tuvieron promedios más bajos en atención general (p<0,035), y más altos en síntomas conductuales de falta de atención e hiperactividad (p<0,050), estrés (p<0,003), ansiedad (p<0,016) y depresión (p<0,015), con efectos que varían de moderado a alto. Por lo tanto, el uso intenso podría producir consecuencias psicológicas como la depresión en los adolescentes. Tener un buen apoyo familiar e intervención profesional puede ayudar a reducir los síntomas y las consecuencias de la adicción a Internet, así como prevenirla.(AU)

Gasto de bolsillo en salud en la familia con diabetes-hipertensión durante la pandemia del covid-19 / Out-of-pocket health spending in the family with diabetes-hypertension during the covid-19 pandemic

Determinar el gasto de bolsillo en salud en las familias con diabetes mellitus y/o hipertensión arterial y el porcentaje del ingreso familiar durante la pandemia del Covid-19. Estudio de gasto de bolsillo en salud que incluyó muestreo consecutivo de 268 familias de México. El ingreso trimestral familiar se definió como la suma de ingresos de cada uno de los integrantes de la familia, el gasto en salud se definió como el total de erogaciones que tuvo la familia para cubrir los diferentes servicios de salud, y porcentaje de gasto en salud se definió como la relación del gasto total trimestral y el gasto corriente del hogar, valores expresados en pesos mexicanos. El promedio trimestral del gasto de bolsillo en salud en la familia con diabetes mellitus y/o hipertensión arterial en la dimensión consulta fue $975,82 y en la dimensión medicamentos $1,371.22; el gasto promedio total trimestral fue $3,133.08. El ingreso trimestral de la familia después de la pandemia del covid-19 fue $85,348.86 lo que representa 5,93% menos del ingreso trimestral antes de la pandemia. El gasto trimestral en salud fue $3,133.08, lo cual corresponde a 3,45% y 3,67% del ingreso trimestral familiar antes y después de la pandemia del Covid-19 respectivamente (AU)

Determine out-of-pocket health spending in families with diabetes mellitus and/or high blood pressure and the percentage of family income during the Covid-19 pandemic. Study of out-of-pocket health spending that included consecutive sampling of 268 families in Mexico. The quarterly family income was defined as the sum of income of each of the family members, health spending was defined as the total expenses that the family had to cover the different health services, and percentage of health spending. It was defined as the relationship between total quarterly expenditure and current household expenditure, values expressed in Mexican pesos. The quarterly average of out-of-pocket health expenditure in the family with diabetes mellitus and/or arterial hypertension in the consultation dimension was $975.82 and in the medication dimension $1,371.22; The average total quarterly expense was $3,133.08. The family's quarterly income after the covid-19 pandemic was $85,348.86, which represents 5.93% less than the quarterly income before the pandemic. The quarterly health expenditure was $3,133.08, which corresponds to 3.45% and 3.67% of the family's quarterly income before and after the Covid-19 pandemic respectively (AU)

Análisis del gasto de bolsillo en medicamentos e insumos en Perú en 2007 y 2016 / Out-of-pocket expenditure on medicines and supplies in Peru in 2007 and 2016

INTRODUCCIÓN: El gasto de bolsillo en medicamentos e insumos puede afectar financieramente los hogares. Objetivo: Determinar el gasto de bolsillo en medicamentos e insumos en Perú y las características de la población con mayor gasto de este tipo en los años 2007 y 2016. MÉTODOS: Estudio transversal analítico de la Encuesta Nacional de Hogares sobre Condiciones de Vida y Pobreza 2007 y 2016. Se determinó la media y mediana del gasto de bolsillo en medicamentos e insumos en dólares americanos para la población general, y según la presencia de factores descritos en la literatura como asociados al gasto de bolsillo en medicamentos e insumos. RESULTADOS: Se incluyeron datos de 92 148 encuestados en 2007 y de 130 296 en 2016. En 2007, se encontró una mediana de 3,19 (rango intercuartílico: 0,96 a 7,99) y una media de 8,14 (intervalo de confianza 95%: 7,80 a 8,49) para el gasto de bolsillo en medicamentos. En 2016, la mediana y media de este gasto fueron de 3,55 (rango intercuartílico: 1,48 a 8,88) y 9,68 (intervalo de confianza 95%: 9,37 a 9,99), respectivamente. Para 2016, se encontró un mayor gasto de bolsillo en medicamentos en mujeres, menores de cinco y mayores de 60 años; personas de mayor nivel educativo; tener seguro privado o de las fuerzas armadas; vivir en la región costa y en zona urbana; tener una enfermedad crónica; y ser de los quintiles de gasto per cápita más altos. Entre 2007 y 2016, se incrementó significativamente (p < 0,05) el gasto de bolsillo en medicamentos e insumos en los menores de cinco años (p < 0,001), personas no aseguradas (p < 0,001), asegurados en el Seguro Integral de Salud (p < 0,001) o a las fuerzas armadas, para el área urbana y rural (p < 0,001, ambos), y en personas sin enfermedades crónicas (p < 0,001). CONCLUSIONES: Se obtuvo el gasto de bolsillo en medicamentos e insumos en población peruana en 2007 y 2016, encontrándose un incremento del mismo entre los años de estudio, existiendo grupos poblacionales con mayor gasto y con aumentos significativos. Se requiere profundizar el estudio de factores asociados al gasto de bolsillo en medicamentos en grupos de mayor vulnerabilidad económico frente al gasto directo en salud en Perú.

BACKGROUND: Out-of-pocket spending on medicines and supplies can lead to a heavy financial burden in households. OBJECTIVE: To determine the out-of-pocket spending on medicines and supplies in Peru and the population groups with the highest out-of-pocket spending on medicines and supplies in 2007 and 2016. METHODS: We conducted an analytical cross-sectional study of the Peruvian National Household Survey on Living and Poverty Conditions for the years 2007 and 2016. Mean and median out-of-pocket spending on medicines and supplies are reported in USD for the general population, and according to the presence or not of factors described in the literature as associated with out-of-pocket spending on medicines and supplies. RESULTS: 92 148 and 130 296 participants from 2007 and 2016 were included. In 2007, a median of 3.19 (interquartile range: 0.96 to 7.99) and an average of 8.14 (95% confidence interval: 7.80 to 8.49) were found for the out-of-pocket spending on medicines and supplies. In 2016, the median and mean out-of-pocket spending on medicines and supplies were 3.55 (interquartile range: 1.48 to 8.88) and 9.68 (95% confidence interval: 9.37 to 9.99), respectively. For 2016, higher out-of-pocket spending on medicines and supplies was found in women, children under five and over 60 years of age, people of higher educational level, having private or armed forces insurance, living in the coastal region, and being in one of the highest per capita quintile of expenditure. Between 2007 and 2016, the out-of-pocket spending on medicines and supplies was significantly increased in children under five (p < 0.001), uninsured persons (p < 0.001), insured to the Seguro Integral de Salud (p < 0.001) or the Armed Forces (p = 0.035), for the urban and rural area (both p < 0.001), and in people without chronic diseases (p < 0.001). CONCLUSIONS: An increase in out-of-pocket spending on medicines and supplies was found in the study period. There were population groups with significant increases in out-of-pocket spending on medicines and supplies. It is necessary to explore further the factors associated with out-of-pocket spending on medicines and supplies in groups of greater economic vulnerability regarding direct health spending in Peru.

Brazilian Portuguese version of financial risk-taking and tolerance scales: validity evidence within and between measures / Versão brasileira das escalas de propensão e tolerância ao risco financeiro: evidências de validade intra e entre medidas

Abstract Objectives To construct and validate a psychological measure called the Financial Risk-Taking Scale (FRTakS) and to translate, adapt, and validate a psychological measure called the Financial Risk Tolerance Scale (FRTolS) with a Brazilian sample. Exploratory and confirmatory factor analyses were used to assess evidence of the validity of the scales' internal structures. We also tested the convergent validity between FRTakS and FRTolS. Method After construction (FRTakS) and adaption (FRTolS), the instruments were evaluated by expert judges for the relevance of their items to the scales, followed by pretesting. A cross-sectional study was then conducted using a convenience sample of 834 people who responded to invitations sent to a mailing list or to an online invitation on the Brazilian Securities and Exchange Commission website (Comissão de Valores Mobiliários [CVM]). Results Mean age of participants was 39.27 years (standard deviation [SD] = 10.82), they had high educational level (60.9% post-graduate), were married or living together (60%), and their spending power was 41.36 (SD = 13.27). Exploratory and confirmatory analysis identified two factors in FRTakS (Investment and Spending Money), both with 4 items; and identified a single factor in FRTolS, comprising 7 items. Conclusion Reliability indexes for the goodness of fit of the factor structure were satisfactory. There was a positive and significant correlation between the FRTakS Investment factor and FRTolS, confirming convergent validity. The results suggest the existence of a two-dimensional factor structure for FRTakS, and a one-dimensional factor structure for FRTolS. The instruments also exhibited convergent validity with each other.

Resumo Objetivos Construir e validar uma medida psicológica denominada Escala de Propensão ao Risco Financeiro (FRTakS), e também traduzir, adaptar e validar uma medida psicológica denominada Escala de Tolerância ao Risco Financeiro (FRTolS) em uma amostra brasileira. Evidências de validade interna foram avaliadas com base em análise fatorial exploratória e confirmatória. Além disso, verificamos a validade convergente entre FRTakS e FRTolS. Método Após a construção (FRTakS) e adaptação (FRTolS), os instrumentos passaram pela etapa de avaliação por juízes especialistas sobre a relevância dos itens para a escala e estágio de pré-teste. Um estudo transversal foi realizado com uma amostra de conveniência de 834 pessoas que responderam a convites enviados para uma lista de e-mails, ou a convites on-line publicados no site da Comissão de Valores Mobiliários (CVM). Resultados Os participantes tinham idade média de 39,27 anos [desvio padrão (DP) = 10,82], alta escolaridade (60,9% pós-graduação), eram casados ou viviam juntos (60%), e tinham poder de compra de 41,36 (DP = 13,27). A análise exploratória e confirmatória identificou dois fatores para FRTakS, cada um com 4 itens (Investimento e Gastar Dinheiro); e indicou 1 fator para FRTolS composto por 7 itens. Conclusão A estrutura fatorial apresentou boa adequação, com índices de confiabilidade satisfatórios. Foi encontrada uma correlação positiva e significativa entre o fator FRTakS Investimento e a FRTolS, confirmando a validade convergente. Os resultados sugerem a existência de uma estrutura fatorial bidimensional para FRTakS, e uma estrutura fatorial unidimensional para FRTolS. Além disso, os instrumentos mostraram validade convergente entre eles.

Gasto de bolsillo en salud durante el último año de vida de adultos mayores mexicanos: análisis del Enasem / Out of pocket expenditure on health during the last year of life of Mexican elderly: analysis of the Enasem

Resumen: Objetivo: Estimar el gasto de bolsillo (GB) durante el último año de vida en adultos mayores (AM) mexicanos. Material y métodos: Estimación del GB del último año de vida de AM, ajustando por tipo de manejo, afiliación y causa de muerte. Se emplearon datos del Estudio Nacional de Salud y Envejecimiento en México (2012). Los gastos en medicamentos, consultas médicas y hospitalización durante el año previo a la muerte conforman el GB. El GB se ajustó por inflación y se reporta en dólares americanos 2018. Resultados: La media de GB fue $6 255.3±18 500. En el grupo de atención ambulatoria el GB fue $4 134.9±13 631.3. El GB en hospitalización fue $7 050.6±19 971.0. Conclusiones: La probabilidad de incurrir en GB es menor cuando no se requiere hospitalización. Con hospitalización, la afiliación a la seguridad social y atenderse en hospitales públicos juega un papel protector.

Abstract: Objective: To estimate the out-of-pocket expenses (OOPE) during the last year of life in Mexican older adults (OA). Materials and methods: Estimation of the OOPE corresponding to the last year of life of OA, adjusting by type of management, affiliation and cause of death. Data from the National Health and Aging Study in Mexico (2012) were used. To calculate the total OOPE, the expenses in the last year were used in: medications, medical consultations and hospitalization. The OOPE was adjusted for inflation and is reported in US dollars 2018. Results: The mean OOPE was $6 255.3±18 500. In the ambulatory care group, the OOPE was $4 134.9±13 631.3. The OOPE in hospitalization was $7 050.6±19 971.0. Conclusions: The probability of incurre in OOPE is lower when hospitalization is not required. With hospitalization, affiliation to social security and attending to public hospitals plays a protective role.

Custos não médicos diretos e indiretos relacionados ao glaucoma primário de ângulo aberto no Brasil / Non-medical direct and indirect costs related to primary open-angle glaucoma in Brazil

RESUMO Objetivo: Identificar os custos não médicos diretos e indiretos em uma população de pacientes portadores de glaucoma primário de ângulo aberto (GPAA) em tratamento no Brasil. Métodos: A pesquisa dos custos neste estudo transversal foi realizada através de entrevista a uma população de pacientes portadores de GPAA em acompanhamento em um centro de referência para o tratamento do glaucoma na cidade de Juiz de Fora - MG. Para avaliação dos custos não médicos diretos, as seguintes variáveis foram investigadas: gasto com transporte, hospedagem, alimentação e acompanhante para cada consulta. Já na análise dos custos indiretos, avaliou-se: recebimento ou não de benefício social por causa do glaucoma (aposentadoria ou auxílio-doença) e qual o valor anual e perda de dias trabalhados pelo paciente e/ou pelo acompanhante. Os valores médios anuais foram calculados para todo o grupo e para cada estágio evolutivo do glaucoma. Resultados: Setenta e sete pacientes foram incluídos nesta análise (GPAA inicial: 26,0%; GPAA moderado: 24,7% e GPAA avançado: 49,3%). A média do custo não médico direto foi (em reais): 587,47; 660,52 e 708,54 para os glaucomas iniciais, moderados e avançados, respectivamente. Já a média do custo indireto foi: 20.156,75 (GPAA inicial); 26.988,16 (moderado) e 27.263,82 (avançado). Conclusão: Os custos não médicos diretos e indiretos relacionados ao GPAA no Brasil foram identificados. Os custos indiretos são superiores aos custos não médicos diretos e ambos tendem a aumentar com o avanço da doença.

ABSTRACT Objective: To identify direct and indirect non-medical costs in a population of patients with primary open-angle glaucoma (POAG) receiving treatment in Brazil. Methods: In this cross-sectional study, we obtained the costs through an interview with a population of patients with POAG at a glaucoma referral clinic in the city of Juiz de Fora - MG. In order to assess the direct non-medical costs, we investigated the following variables transportation expenses, lodging expenses, food and companion expenses for each visit. In the indirect costs analysis, we assessed the following variables: whether or not social benefits were received because of glaucoma (retirement or sickness benefit) and the annual value and loss of days worked by the patient and/or the companion. We calculated the mean annual values for the whole group and for each glaucoma stage. Results: Seventy-seven patients were included in this analysis (initial POAG: 26.0%, moderate POAG: 24.7% and advanced POAG 49.3%). The mean non-medical direct cost was (in reais): 587.47; 660.52 and 708.54 for the initial, moderate and advanced glaucomas, respectively. The mean indirect cost was: 20,156.75 (initial POAG); 26,988.16 (moderate POAG) and 27,263.82 (advanced POAG). Conclusion: We identified the direct and indirect non-medical costs related to POAG in Brazil. Indirect costs are higher than non-medical direct costs and both tend to increase with disease progression.

Protección financiera en salud: evolución y comparación del gasto de bolsillo de los hogares chilenos / Financial protection for health care expenses provided by public and private systems in Chile

Background: People need a financial protection system to face the high costs of health care. Aim: To compare the financial protection between households affiliated to the Chilean public health financing system (FONASA) or to a private health financing system (ISAPRE). To describe the evolution of protection at the national level between 2007 and 2012. Material and Methods: As proposed by the World Bank, impact indicators to measure the equity and efficiency of the insurance systems were generated. Namely, average out-of-pocket expenses by insurance and average out-of-pocket spending as a percentage of expenditure. Also, the evolution of out-of-pocket spending by quintiles and Gini Coefficient were measured as measure of equity. To determine these, Family Budget Surveys for 2007 and 2012 were used. Results: Household out-of-pocket spending increased by 14.12%. When expressed as a percentage of total expenditure, it grew from 5.6% to 6.2%. Household Gini coefficient and per capita out-of-pocket spending decreased and the ratio between the highest and lowest quintile out-of-pocket increased at both analysis levels. Pocket expense in absolute values or expressed as a percentage of total expenses was higher among persons insured in private systems than those affiliated to the public financing service. Conclusions: Out-of-pocket spending increased for all income groups and people insured in the public system had a lower absolute and relative spending than those insured in private systems.

Desigualdades no comprometimento da renda domiciliar dos brasileiros com gastos privados em assistência odontológica / Inequalities in Brazilian families' income commitment to out-of-pocket spending on dental care / Desigualdades respecto a la renta domiciliaria en el desembolso de los brasileños con gastos privados de asistencia odontológica

O objetivo foi investigar as desigualdades no comprometimento da renda domiciliar com gastos privados em assistência odontológica no Brasil. Foram analisados dados de 55.970 domicílios brasileiros que participaram da Pesquisa de Orçamentos Familiares, de abrangência nacional, no período de 2008-2009. O comprometimento dos gastos privados com assistência odontológica na renda familiar foi calculado pela divisão do gasto médio domiciliar per capita anual pela renda familiar per capita anual e estimado segundo quatro categorias: > 0%, ≥ 5%, ≥ 10% e ≥ 20%. A análise do comprometimento na renda foi realizada apenas para os domicílios com gasto positivo. Apenas 2.961 (7%) dos domicílios reportaram gastos positivos com assistência em odontologia. No geral, o gasto médio per capita anual foi de R$ 42,19 e, de R$ 602,47 entre aqueles com gasto positivo. Os domicílios que possuem os maiores gastos absolutos com assistência odontológica são aquelas pertencentes à área urbana e ao quinto mais rico. Em contrapartida, os domicílios com maior comprometimento na renda pertencem à área rural e ao quinto mais pobre. Entre os que informaram gasto positivo, 55% dos domicílios do quinto mais pobre comprometeram ≥ 20% de sua renda com assistência odontológica. O percentual é de apenas 6% no grupo mais rico da população. Os domicílios mais pobres das regiões mais ricas (Centro-oeste, Sul e Sudeste) apresentaram os maiores comprometimentos de renda. As desigualdades socioeconômicas nos gastos e no comprometimento de renda com assistência odontológica são evidentes. A avaliação dessas desigualdades torna-se relevante para avaliação e orientação de políticas públicas em saúde.

The study aimed to investigate inequalities in the commitment of family income to private expenditures on dental care in Brazil. Data were analyzed from 55,970 Brazilian households that participated in the nationwide Family Budgets Survey in 2008-2009. The commitment of family income to private spending on dental care was calculated by dividing the mean annual per capita household spending on dental care by the mean annual per capita income, classified in four categories: > 0%, ≥ 5%, ≥ 10%, and ≥ 20%. Analysis of income commitment only included households with positive spending. Only 2,961 households (7%) reported positive spending on dental care. Mean annual per capita spending was BRL 42.19 (USD 12.78) overall and BRL 602.47 (USD 182.57) among those with positive spending. Households with the highest absolute expenditures on dental care were those from urban areas and the wealthiest quintile. Meanwhile, households with the highest proportional income commitment were from rural areas and the poorest quintile. Among those that reported positive spending, 55% of the households in the poorest quintile committed ≥ 20% of their income to dental care. The proportion was only 6% in the wealthiest quintile of the population. The poorest households in the wealthiest regions of Brazil (Central, South, and Southeast) showed the highest income commitments. There were striking socioeconomic inequalities in spending and income commitment to dental care. The evaluation of these inequalities is relevant for the evaluation and orientation of public health policies.

El objetivo de este trabajo fue investigar las desigualdades en el desembolso de renta domiciliaria con gastos privados en asistencia odontológica en Brasil. Se analizaron datos de 55.970 domicilios brasileños que participaron en la Encuesta de Presupuestos Familiares, de alcance nacional, durante el período de 2008-2009. El desembolso económico privado en asistencia odontológica, respecto a la renta familiar, se calculó mediante la división del gasto medio domiciliario per cápita anual por la renta familiar per cápita anual y estimado según cuatro categorías: > 0%, ≥ 5%, ≥ 10% y ≥ 20%. El análisis del desembolso económico se realizó sólo para los domicilios con gasto positivo. Sólo 2.961 (7%) de los domicilios informaron de gastos positivos con asistencia en odontología. En general, el gasto medio per cápita anual fue BRL 42,19 y, BRL 602,47 entre quienes contaban con un gasto positivo. Los domicilios que cuentan con los mayores gastos absolutos respecto a la asistencia odontológica son los pertenecientes al área urbana y a la quinta parte más rica. En contrapartida, los domicilios con mayor desembolso de renta pertenecen al área rural y a la quinta parte más pobre. Entre los que informaron de gasto positivo, un 55% de los domicilios de la quinta parte más pobre desembolsaron un ≥ 20% de su renta en asistencia odontológica. El porcentaje es de apenas un 6% en el grupo más rico de la población. Los domicilios más pobres de las regiones más ricas (Centro-oeste, Sur y Sudeste) presentaron los mayores desembolsos de renta. Las desigualdades socioeconómicas en los gastos y en el desembolso de renta con la asistencia odontológica son evidentes. La evaluación de estas desigualdades es relevante para la evaluación y orientación de las políticas públicas en salud.

Costos de hospitalización por diarrea en niños durante el período de circulación de rotavirus en el Noroeste Argentino / Hospitalization costs associated with diarrhea among children during the period of rotavirus circulation in the Northwest region of Argentina

Objetivo. Evaluar los costos médicos directos, gastos de bolsillo y costos indirectos en casos de diarrea aguda hospitalizada en <5 años, en el Hospital de Niños Héctor Quintana de la provincia de Jujuy, durante el período de circulación de rotavirus en la región Noroeste de Argentina. Métodos. Estudio de corte trasversal de costos de enfermedad. Fueron incluidos todos los niños hospitalizados <5 años con diagnóstico de diarrea aguda y deshidratación durante el período de circulación de rotavirus, entre el 1/5/2013 y el 31/10/2013. La evaluación de costos médicos directos se realizó mediante la revisión de historias clínicas, y los gastos de bolsillo y costos indirectos, mediante una encuesta. Para el intervalo de confianza del 95% del costo promedio por paciente, se realizó un análisis probabilístico de 10 000 simulaciones por remuestreo (boostraping). Resultados. Fueron enrolados 105 casos. La edad promedio fue de 18 meses (desvío estándar 12); 62 (59%) fueron varones. El costo médico directo, gasto de bolsillo y pérdida de dinero por lucro cesante promedio por caso fue de AR$ 3413, 6 (2856, 35-3970, 93) (USD 577, 59), AR$ 134, 92 (85, 95-213, 57) (USD 22, 82) y de AR$ 301 (223, 28380, 02) (USD 50, 93), respectivamente. El total del costo por evento hospitalizado fue de AR$ 3849, 52 (3298-4402, 25) (USD 651, 35). Conclusiones. El valor de costo total por evento hospitalizado se encuentra dentro de lo esperado para Latinoamérica. La distribución de costos presenta una proporción importante de costos médicos directos en relación con los gastos de bolsillo (3, 5%) y costos indirectos (7, 8%).

Objective. To assess direct medical costs, out-of-pocket expenses, and indirect costs in cases of hospitalizations for acute diarrhea among children <5 years of age at Hospital de Niños "Héctor Quintana" in the province of Jujuy during the period of rotavirus circulation in the Northwest region of Argentina. Methods. Cross-sectional study on disease-related costs. All children <5 years of age, hospitalized with the diagnosis of acute diarrhea and dehydration during the period of rotavirus circulation between May 1st and October 31st of 2013, were included. The assessment of direct medical costs was done by reviewing medical records whereas out-of-pocket expenses and indirect costs were determined using a survey. For the 95% confidence interval of the average cost per patient, a probabilistic bootstrapping analysis of 10 000 simulations by resampling was done. Results. One hundred and five patients were enrolled. Their average age was 18 months (standard deviation: 12); 62 (59%) were boys. The average direct medical cost, out-of-pocket expense, and lost income per case was ARS 3413.6 (2856.35-3970.93) (USD 577.59), ARS 134.92 (85.95-213.57) (USD 22.82), and ARS 301 (223.28380.02) (USD 50.93), respectively. The total cost per hospitalization event was ARS 3849.52 (32984402.25) (USD 651.35). Conclusions. The total cost per hospitalization event was within what is expected for Latin America. Costs are broken down into direct medical costs (significant share), compared to out-of-pocket expenses (3.5%) and indirect costs (7.8%).

Prevalence and trends of pain associated with chronic diseases and personal out-of-pocket medical expenditures in Korea

BACKGROUND: There have been few studies about pain using a big data. The purpose of this study was to identify the prevalence of pain, and trends of pain associated with chronic diseases and personal out-of-pocket medical expenditures over time. METHODS: Subjects were 58,151 individuals, using the Korea Health Panel from 2009 to 2013. Chi-square and multinomial logistic regression were conducted to identify the prevalence and odds ratios (ORs) of pain. Repeated measures ANOVA was used to find the trend over these 5 years. RESULTS: Prevalence of mild and severe pain was 28.1% and 1.7% respectively. The ORs of mild and severe pain were 1.6 and 1.4 in females compared with males. From 2009 to 2013, numbers of chronic diseases producing mild pain were 2.1, 2.4, 2.8, 2.9, and 3.1 and those producing severe pain were 3.0, 3.4, 3.9, 4.2, and 4.4, respectively. After applying the average South Korean inflation rate by year over 5 years, the annual, personal out-of-pocket medical expenditures (unit: ￦1,000) for mild pain were 322, 349, 379, 420, and 461, and those for severe pain were 331, 399, 504, 546, and 569, respectively (P < 0.0001). CONCLUSIONS: The pain prevalence was 29.8%. The numbers of chronic diseases and the personal out-of-pocket medical expenditures revealed increasing trends annually, especially in those with pain. Therefore, to eliminate and alleviate the pain, there needs to be further study for developing a systemic approach.

Equity in out-of-pocket payment in Chile

ABSTRACT OBJECTIVE To assess the distribution of financial burden in Chile, with a focus on the burden and progressivity of out-of-pocket payment. METHODS Based on the principle of ability to pay, we explore factors that contribute to inequities in the health system finance and issues about the burden of out-of-pocket payment, as well as the progressivity and redistributive effect of out-of-pocket payment in Chile. Our analysis is based on data from the 2006 National Survey on Satisfaction and Out-of-Pocket Payments. RESULTS Results from this study indicate evidence of inequity, in spite of the progressivity of the healthcare system. Our analysis also identifies relevant policy variables such as education, insurance system, and method of payment that should be taken into consideration in the ongoing debates and research in improving the Chilean system. CONCLUSIONS In order to reduce the detected disparities among income groups, healthcare priorities should target low-income groups. Furthermore, policies should explore changes in the access to education and its impact on equity.

Gastos privados com saúde bucal no Brasil: análise dos dados da Pesquisa de Orçamentos Familiares, 2008-2009 / Private spending on oral health in Brazil: analysis of data from the Family Budgets Survey, 2008-2009 / Gastos privados con la salud bucal en Brasil: análisis de datos de la Encuesta de Presupuestos Familiares, 2008-2009

Resumo: O objetivo foi analisar os gastos privados com assistência odontológica e produtos de higiene bucal dos brasileiros. Foram analisados dados de 55.970 domicílios pesquisados na Pesquisa de Orçamentos Familiares de 2008-2009. Os gastos foram descritos segundo macrorregiões, estados e capitais do Brasil e de acordo com características socioeconômicas e demográficas dos domicílios (sexo, idade, cor da pele e escolaridade do chefe, renda domiciliar per capita e presença de idoso no domicílio). Os brasileiros gastaram em média no ano R$ 42,19 com serviços de assistência odontológica e R$ 10,27 com produtos de higiene bucal. Desigualdades sociais na distribuição desses gastos segundo as características dos moradores dos domicílios e segundo as diferentes macrorregiões, estados e capitais do país foram encontradas. O presente estudo evidenciou com detalhes quanto e com o que gastam os brasileiros com assistência odontológica e com produtos de higiene bucal. O monitoramento e avaliação desses gastos são condições fundamentais para avaliação e orientação de políticas públicas em saúde bucal.

Abstract: The aim was to analyze Brazilians' private spending on dental care and oral hygiene products. Data were analyzed from 55,970 households in the Family Budgets Survey, 2008-2009. Expenditures were analyzed by major geographic region, state, state capital, and household socioeconomic and demographic characteristics (sex, age, head-of-household's skin color and schooling, per capita household income, and presence of elderly in the household). Brazilians spent an average of BRL 42.19 per year on dental care and BRL 10.27 on oral hygiene products. The study detected social inequalities in the distribution of these expenditures according to household residents' characteristics and the different geographic regions, states, and state capitals. The current study evidenced quantitative and specific details on Brazilians' spending on dental care and oral hygiene products. Monitoring and assessment of these expenditures are fundamental for evaluating and orienting public policies in oral health.

Resumen: El objetivo fue analizar los gastos privados con asistencia odontológica y productos de higiene bucal de los brasileños. Se analizaron datos de 55.970 domicilios seleccionados en la Encuesta de Presupuestos Familiares de 2008-2009. Los gastos fueron descritos según macrorregiones, estados y capitales do Brasil, y de acuerdo con características socioeconómicas y demográficas de los domicilios (sexo, edad, color de piel y escolaridad del cabeza de familia, renta domiciliaria per cápita y presencia del anciano en el domicilio). Los brasileños gastaron de media durante el año R$ 42,19 en servicios de asistencia odontológica y R$ 10,27 con productos de higiene bucal. Se hallaron desigualdades sociales en la distribución de esos gastos, según las características de los residentes de los domicilios, y conforme las diferentes macrorregiones, estados y capitales del país. El presente estudio evidenció con detalle cuánto y en qué gastan los brasileños respecto a la asistencia odontológica y productos de higiene bucal. El monitoreo y evaluación de estos gastos son condiciones fundamentales para la evaluación y orientación de políticas públicas en salud bucal.

O potencial impacto financeiro dos problemas bucais na família de pré-escolares / The potential financial impact of oral health problems in the families of preschool children

Resumo O objetivo do estudo foi avaliar a percepção dos pais/responsáveis quanto ao impacto financeiro dos problemas de saúde bucal na família de pré-escolares. Um estudo transversal, foi realizado com 834 crianças pré-escolares, em Campina Grande, Brasil. Pais/responsáveis responderam ao Early Childhood Oral Health Impact Scale (B-ECOHIS). O item “impacto financeiro” foi a variável dependente. Questionários de variáveis sociodemográficas, histórico de dor de dente e percepções de saúde foram administrados. Os exames clínicos foram realizados por três dentistas previamente calibrados (Kappa: 0.85-0.90). Estatística descritiva foi realizada, seguida de regressão logística para amostras complexas (α = 5%). A frequência de impacto financeiro devido a problemas de saúde bucal em pré-escolares foi de 7,7%. As seguintes variáveis foram significativamente associadas com o impacto financeiro: percepção ruim dos pais sobre saúde bucal, a interação entre histórico de dor de dente e ausência de cárie dentária e interação entre histórico de dor de dente e presença de cárie dentária. Pode-se concluir que na maioria das vezes os pais/responsáveis relatam impacto financeiro em decorrência da procura por tratamento tardio, principalmente pela presença de dor e complicações no quadro clínico.

Abstract The aim of the study was to evaluate the perception of parents/caregivers regarding the financial impact of oral health problems on the families of preschool children. A preschool-based, cross-sectional study was conducted with 834 preschool children in Campina Grande, Brazil. Parents/caregivers answered the Early Childhood Oral Health Impact Scale. “Financial impact” was the dependent variable. Questionnaires addressing socio-demographic variables, history of toothache and health perceptions were administered. Clinical exams were performed by three dentists previously calibrated (Kappa: 0.85-0.90). Descriptive statistics were performed, followed by logistic regression for complex samples (α = 5%). The frequency of financial impact due to oral health problems in preschool children was 7.7%. The following variables were significantly associated with financial impact: parental perception of child’s oral health as poor, the interaction between history of toothache and absence of dental caries and the interaction between history of toothache and presence of dental caries. It is concluded that often parents/caregivers reported experiencing a financial impact due to seeking treatment late, mainly by the presence of toothache and complications of the clinical condition.

The influence of health expenditures on household impoverishment in Brazil / Influência dos gastos em saúde no empobrecimento de domicílios no Brasil

OBJECTIVE To analyze the variation in the proportion of households living below the poverty line in Brazil and the factors associated with their impoverishment. METHODS Income and expenditure data from the Household Budget Survey, which was conducted in Brazil between 2002-2003 (n = 48,470 households) and 2008-2009 (n = 55,970 households) with a national sample, were analyzed. Two cutoff points were used to define poverty. The first cutoff is a per capita monthly income below R$100.00 in 2002-2003 and R$140.00 in 2008-2009, as recommended by the Bolsa Família Program. The second, which is proposed by the World Bank and is adjusted for purchasing power parity, defines poverty as per capita income below US$2.34 and US$3.54 per day in 2002-2003 and 2008-2009, respectively. Logistic regression was used to identify the sociodemographic factors associated with the impoverishment of households. RESULTS After subtracting health expenditures, there was an increase in households living below the poverty line in Brazil. Using the World Bank poverty line, the increase in 2002-2003 and 2008-2009 was 2.6 percentage points (6.8%) and 2.3 percentage points (11.6%), respectively. Using the Bolsa Família Program poverty line, the increase was 1.6 (11.9%) and 1.3 (17.3%) percentage points, respectively. Expenditure on prescription drugs primarily contributed to the increase in poor households. According to the World Bank poverty line, the factors associated with impoverishment include a worse-off financial situation, a household headed by an individual with low education, the presence of children, and the absence of older adults. Using the Bolsa Família Program poverty line, the factors associated with impoverishment include a worse-off financial situation and the presence of children. CONCLUSIONS Health expenditures play an important role in the impoverishment of segments of the Brazilian population, especially among the most disadvantaged. .

OBJETIVO Analisar a variação na proporção de domicílios vivendo abaixo da linha de pobreza no Brasil e os fatores associados ao empobrecimento. MÉTODOS Foram analisados os dados de despesa e renda das Pesquisas de Orçamentos Familiares conduzidas no Brasil em 2002-2003 (n = 48.470 domicílios) e 2008-2009 (n = 55.970 domicílios) com amostra representativa nacional. Foram utilizados dois pontos de corte para definir pobreza. O primeiro, recomendado pelo Programa Bolsa-Família, considerou pobreza rendimento per capita mensal inferior a R$100,00 em 2002-2003 e a R$140,00 em 2008-2009. O segundo, proposto pelo Banco Mundial, incorpora a correção pela paridade do poder de compra, resultando em US$2,34 por dia, em 2002-2003, e US$3,54, em 2008-2009. Para identificar os fatores sociodemográficos associados ao empobrecimento dos domicílios foi utilizada regressão logística. RESULTADOS Houve acréscimo de domicílios vivendo abaixo da linha de pobreza no Brasil após subtração dos gastos em saúde. Considerando-se a linha de pobreza recomendada pelo Banco Mundial, em 2002-2003 o acréscimo foi 2,6 pontos percentuais (ou 6,8%) e, em 2008-2009, 2,3 pontos percentuais (ou 11,6%). Considerando-se a linha de pobreza utilizada pelo Programa Bolsa-Família, a variação foi 1,6 (11,9%) e 1,3 (17,3%), respectivamente. Gastos com medicamentos foram os que mais contribuíram para o aumento de domicílios pobres. Os fatores associados ao empobrecimento, segundo a linha de pobreza do Banco Mundial, foram apresentar pior situação econômica, ser chefiado por indivíduo com baixa escolaridade, presença de crianças e ausência de idosos. Utilizando-se a linha de pobreza do Bolsa-Família, os fatores associados foram apresentar pior situação econômica e presença de crianças. ...

Study on willingness to participate and willingness to pay for hypothetical industrial injury insurance scheme / 中华劳动卫生职业病杂志

<p><b>OBJECTIVE</b>To investigate workers' willingness to participate and wiliness to pay for a hypothetical industrial injury insurance scheme, to analyze the influential factors, and to provide information for policy making of the government.</p><p><b>METHODS</b>Multistage cluster sampling was used to select subjects: In the first stage, 9 small, medium, orlarge enterprises were selected fromthree cities (counties) in Zhejiang province, China, according to the level of economic development, transportation convenience, and cooperation of government agencies; in the second stage, several workshops were randomly selected from each of the 9 enterprises. Face-to-face interviews among all workers in the workshops were conducted by trained interviewers using a pre-designed questionnaire.</p><p><b>RESULTS</b>It was found that 73.87% (2095) of all workers were willing to participate in the hypothetical work injury insurance scheme and to pay 2.21% of monthly wage (51.77 yuan) on average, and more than half of the workers were willing to pay less than 1%of monthly wage (35 yuan). Of the 741 workers who were not willing to participate, 327 thought that the premium should be borne by the state or enterprises, instead of individuals, and others were not willing to participate because of low income, unstable job, or poor understanding of the hypothetical industrial injury insurance scheme. Logistic regression analysis showed that workers with higher education levels, longer length of services, longer weekly working time, or more knowledge of occupational diseases showed higher willingness to participate in the scheme; workers who were exposed to physical hazards, had health records, or had participated in the existing medical insurance or industrial injury insurance were more willing to participate. Multiple linear regression analysis showed that with increasing average monthly wage, weekly working time, and self?health evaluation, the proportion of workers with willingness to pay increased; however, with increasing work intensity and awareness of occupational disease, the proportion of workers with willingness to pay decreased. The workers who were not covered by the industrial injury insurance paid more than those covered by the industrial injury insurance.</p><p><b>CONCLUSION</b>The hypothetical industrial injury insurance scheme increased the applicability and advantage of independent third-party running and lifetime insurance, which significantly increased the workers' willingness to participate in or to pay for the insurance scheme. Therefore, the industrial injury insurance can be improved in these aspects to promote workers' willingness to participate in and to pay for the insurance scheme. This conclusion provided a reference for the solution of delayed or shirking corporate responsibility for paying the premium.</p>

Disposición a pagar por vacunas contra el virus papiloma humano en la Región Metropolitana de Santiago de Chile / Willingness to pay for human papillomavirus vaccine in Metropolitan Santiago, Chile

Background: Human papillomavirus (HPV) infection is a risk factor for cervical cancer and can be prevented with the HPV vaccine. Aim: To explore the willingness of parents to pay for HPV vaccine for their offspring. Material and Methods: A survey about the willingness to pay for HPV vaccine was answered by 386 individuals of the highest socioeconomic level who had a daughter aged between 12 and 18 years. The survey included information about the risks of HPV infection. Results: Parents would pay a mean of US$ 758 for the vaccine. Twenty five percent of parents were not willing to pay for it. If the cost of the vaccine would be reduced by 50%, only 4% of parents would not pay for it. The willingness to pay is associated with the price of the vaccine, the income level of respondents and the size of the family. Conclusions: Most respondents would pay for HPV vaccine for their daughters, despite the relatively high cost.

Auditoria de contas em um hospital de ensino especializado em cardiologia e pneumologia: um estudo de caso / Audit of Accounts in a Specialized Cardiology and Pneumology Teaching Hospital: a case study

As instituições hospitalares que prestam serviços às operadoras de planos de saúde investem na auditoria de contas visando à adequada remuneração do atendimento prestado. No momento da pré-análise das contas a equipe de auditoria realiza correções para fundamentar a cobrança dos procedimentos, evitar glosas e perdas de faturamento. Nesta perspectiva esta pesquisa objetivou verificar os itens componentes das contas dos pacientes internados, conferidos por enfermeiras, que mais receberam ajustes no momento da pré-análise; identificar o impacto dos ajustes no faturamento das contas analisadas pela equipe de auditoria (médicos e enfermeiras) do hospital após a pré-analise; calcular o faturamento que esta equipe consegue ajustar nas contas e identificar as glosas relacionadas aos itens por ela conferidos. Tratou-se de uma pesquisa exploratória, descritiva, retrospectiva, de abordagem quantitativa na modalidade de estudo de caso, desenvolvida no Instituto do Coração (InCor) do Hospital das Clínicas da Faculdade de Medicina da Universidade de São Paulo. Foram estudadas 2.613 contas pré-analisadas pela equipe de auditoria do InCor no período de janeiro a dezembro de 2011. O faturamento concentrou-se em 04 (62,9%) das 34 operadoras de planos de saúde credenciadas. Houve predominância da operadora A (27,6%), porém o maior valor médio obtido por conta referiu-se a operadora D com R$ 19.187,50. Os itens mais incluídos nas contas pelas enfermeiras foram gases (90,5%); materiais de internação (85%) e serviço de enfermagem (83,2%). Materiais de Hemodinâmica com média de R$ 1.055,90 (DP± 3.953,45); gases com média de R$ 707, 91 (DP± 843,95) e equipamentos com média de R$ 689, 42 (DP± 1145,20) constituíram os itens de maior impacto financeiro nesses ajustes.Os itens mais excluídos das contas referiram-se a medicamentos de internação (41,2%); equipamentos (28%) e serviços de enfermagem (17%). Em relação aos ajustes negativos os itens que tiveram maior impacto financeiro foram os materiais de Hemodinâmica com média de R$ 3.860,15 (DP± 15.220,80); medicamentos utilizados na Hemodinâmica com média de R$ 1.983,04 (DP± 8.324,42) e gases com média de R$ 1.048,51 (DP± 3.025,53). As enfermeiras incluíram R$ 1.877.168,64 e excluíram R$ 1.155.351,36 e os médicos incluíram R$ 563.927,46 e excluíram R$ 657.190,19. Caso não fosse realizada a pré-análise, haveria a perda de R$ 628.554,55 no faturamento. Dentre as contas analisadas 91,42% receberam ajustes, sendo 57,59% positivos, com média de R$ 1.340,75 (DP±2.502,93) e 33,83% negativos, com média de R$ 1.571,58 (DP± 5.990,51). O total de glosas dos itens analisados por enfermeiras ou por médicos, bem como em itens examinados por ambos, correspondeu em média a R$ 380,51 (DP±1.533,05). As glosas referentes aos itens conferidos por médicos perfizeram um total médio de R$ 311,94 (DP±646,86) e as glosas referentes aos itens conferidos por enfermeiras de R$ 255,84 (DP± 1.636,76). O excesso de ajustes evidenciou a deficiência e a falta de uniformidade dos registros da equipe de saúde. Considera-se que esta pesquisa representa a possibilidade de avanço no conhecimento acerca da auditoria de contas hospitalares à medida que investigou o processo de pré-análise realizado por enfermeiras e médicos auditores.

Hospitals that provide services to health plan companies invest in the audit of accounts aiming to provide adequate remuneration of their service. The pre-analysis of accounts is when the audit team makes corrections to determine the foundations for billing the procedures, and to avoid disallowances and revenue losses. From that perspective, the objective of the present study was to identify the patient bill items that were most corrected after being submitted to pre-analysis; identify the impact of those corrections on the revenue of accounts that were analyzed by the hospitals audit team (physicians and nurses) after the pre-analysis; calculate the revenue that the referred team is able to correct, and identify the disallowances related to the items they checked. This exploratory, descriptive, retrospective case study was performed at the Heart Institute (InCor) of the University of São Paulo School of Medicine Clinics Hospital (HCFMUSP) using a quantitative approach. The study included a total of 2,613 accounts that had been pre-analyzed by the InCor audit team in the period spanning January to December of 2011. The revenue was concentrated in four (62.9%) of the 34 credited health plan companies. There was predominance by company A (27.6%), but the highest mean value per account was obtained by company D, with R$ 19,187.50. The items most often included in the accounts by the nurses were gauzes (90.5%); hospitalization materials (85%) and nursing care (83.2%). Hemodynamics materials, with a mean R$ 1,055.90 (SD± 3,953.45); gauzes, with a mean R$ 707.91 (SD± 843.95), and equipment, with a mean R$ 689.42 (SD± 1145.20) were the items with the strongest financial impact on the corrections.The items most often excluded from the accounts referred to hospitalization medications (41.2%); equipment (28%) and nursing care (17%). Regarding the negative changes, the items with the strongest financial impact were Hemodynamics materials, with a mean R$ 3,860.15 (SD± 15,220.80); medications used in Hemodynamics, with a mean R$ 1,983.04 (SD± 8,324.42), and gauzes, with a mean R$ 1,048.51 (SD± 3,025.53). Nurses included a total of R$ 1,877,168.64, and excluded R$ 1,155,351.36, while physicians included R$ 563,927.46 and excluded R$ 657,190.19. If the pre-analysis had not been performed, there would have been a revenue loss of R$ 628,554.55. Of all the accounts submitted to analysis, 91.42% were corrected, of which 57.59% were positive, with a mean R$ 1,340.75 (SD±2,502.93) and 33.83% were negative, with a mean R$ 1,571.58 (SD± 5,990.51). Regarding disallowances, the final sum considering the items analyzed by nurses, physicians or both corresponded to a mean R$ 380.51 (SD±1,533.05). The disallowances referring to the items analyzed by physicians added up to a mean total of R$ 311.94 (SD±646.86), and those referring to the items analyzed by nurses to R$ 255.84 (SD± 1,636.76). The excessive number of corrections showed the lack of uniformity in the records made by the health team. This study represents a possibility of knowledge advancement regarding the audit of hospital accounts as it investigated the pre-analysis process performed by nurses and physicians.