A STUDY ON FINANCIAL MODELING USING 3 STATEMENT MODEL AND DCF VALUATION: AN INSIGHT FOR NEW ENTREPRENEURS

Financial statements reect the position of a company in respect of its wealth and protability in its short- term and long-term existence. The company's result in terms of protability is reected in the Prot and Loss statement for a nancial year. The Long term nancial health of the company in terms of its wealth creation will be reected in its Financial Position Statement, termed as a Balance sheet reecting its assets and liability position throughout its existence. Various nancial modelling techniques are used to predict the future of a company. The 3-statement model predicts the company's nancial strength for the future regarding the Balance sheet, prot and Loss Account and Cash ow statement. The study aims to predict the nancial statements for a future period of 5 years based on the company's past performance. The study was based on the nancial performance of Siemens AG for the past ve years, and it attempts to predict the future 5 years of the company under study.

Barriers and Solutions Pertaining to Pradhan Mantri Matru Vandana Yojana (PMMVY) Implementation in a Block of West Bengal: A Mixed-Methods Approach

Introduction: Improvement of maternal health care services will not only put a positive impact on maternal health, but also on the health of the new born. Objectives: This study was conducted to estimate the proportion of eligible beneficiaries who received the benefits provided by the scheme, to identify the barriers faced by the beneficiaries and health providers related to the scheme and to find possible solutions to overcome the barriers found as suggested by them in a block of West Bengal. Method: A cross-sectional study with sequential explanatory mixed-method approach was conducted in a block of West Bengal from January-December 2021. Quantitative data was collected from the digital portal of PMMVY. All beneficiaries who had their Last Menstrual Period (LMP) on and after 1st March 2020 up to 31st December 2020 were included. To identify the barriers faced and suggest possible solutions, Focused Group Discussions (FGDs) were held with the beneficiaries, ANMs and ASHAs and Key-Informant Interviews (KIIs) with the Block Medical Officer and Data Entry Operator. Data were analyzed using SPSS version 25.0. Descriptive statistics were used to summarize quantitative data while qualitative data were analyzed in the form of themes, codes and verbatim. Results: Total eligible beneficiaries for the three installments were 1066, 917 and 708 respectively. About 95.5% beneficiaries received the first installment, 93.0% received the second and 98.3% had received the third installment. The broad themes [codes] generated from the FGDs were challenges during antenatal care [ANC refused, home visit preferred, home ANC difficult, lockdown], challenges related to the PMMVY scheme [documents unavailable, incomplete forms, payment issues], possible solutions [prepare pre-requisites beforehand, provide cash]. Widely two main themes emerged from the KIIs: Form related issues and Payment issues. Conclusion: Coverage of PMMVY scheme in the block was satisfactory. However, speeding the payment process and stricter monitoring of the scheme is required

Contemporaneidade dos Programas de Transferência Monetária no Brasil: proteger ou mitigar a pobreza? / Contemporaneity of the Cash Transfer Programs in Brazil: to protect or to mitigate the poverty?

Resumo: O artigo aborda Programas de Transferência Monetária no Brasil; o contexto socioeconômico e político; modalidades e orientação político-ideológica dos programas; o Auxílio Emergencial e a substituição do "Bolsa Família" pelo "Auxílio Brasil". A metodologia contempla resultados de pesquisas; revisão bibliográfica e documental; dados secundários e acesso a websites. Os resultados destacam: funções; mitigação da pobreza e proliferação desses programas, deslocados do Sistema de Proteção Social.

Abstract: This article approaches Cash Transfer Programs in Brazil; socioeconomic and political context; modalities and politic-ideological orientation; the Auxílio Emergencial" and the substitution of the "Bolsa Família" by "Auxílio Brasil". The applied methodology was results of researches; bibliographic and documental studies; secondary data and access to websites. The outcomes pointed out the functions; poverty alleviation and proliferation of those programs displaced of the Social Protection System.

Mudanças e continuidades entre o Chile Solidario e o Ingreso Ético Familiar / Cambios y continuidades entre el programa Chile Solidario e Ingreso Ético Familiar / Change and continuity between Chile Solidario and Ingreso Ético Familiar

Resumo Este artigo apresenta e discute os programas de transferência monetária condicionada implementadas no Chile, o Chile Solidario (2002-2013) e o Ingreso Ético Familiar (2013-presente), procurando identificar continuidades e diferenças entre as duas iniciativas. Tendo por base a literatura sobre mudanças em políticas públicas e, em particular, a tipologia proposta por Howlett e Cashore (2009), que distinguem entre fins e meios, faz-se uma comparação entre os dois programas, de modo a identificar objetivos e mecanismos que se mantêm, quais se alteram, bem como as novidades introduzidas. Argumenta-se que, apesar de ter sido apresentado como um programa inovador em relação ao seu antecessor, o Ingreso Ético Familiar, o Chile Solidario mantém os atributos daquele, aos quais se adicionam alguns novos elementos. O artigo traz contributos em duas áreas: traça a evolução da política de transferência condicionada no Chile nas duas últimas décadas e dialoga com a literatura sobre mudança em política social.

Resumen El artículo presenta y discute los programas de transferencia condicionada chilenas - el Chile Solidario (2002-2013) y el Ingreso Ético Familiar (2013-presente) - y busca identificar continuidades y diferencias entre las dos iniciativas. Teniendo como base la literatura acerca de cambio en políticas públicas y, en particular, la tipología propuesta por Howlett y Cashore (2009) que distingue entre fines y medios, se realizar un análisis comparado entre ambos programas, buscando identificar los objetivos y mecanismos que persisten, los que se modifican y si se introducen innovaciones. Como resultado, pese a que haya sido presentado como un programa innovador en relación al anterior, el Ingreso Ético Familiar mantiene los principales atributos de Chile Solidario, a los cuales son añadidos algunos nuevos elementos. El artículo busca hacer contribuciones en dos áreas: (1) mapear la evolución de los programas de transferencia condicionada en las dos últimas décadas y (2) dialogar con la literatura sobre cambios en política social.

Abstract This article presents and discusses the two conditional cash transfer initiatives implemented in Chile - Chile Solidario (2002-2013) and Ingreso Ético Solidario (2013-present) - and aim at identifying continuities and change between the two. A comparison of the two programmes, based on Howlett and Cashore's (2009) tipology for analysing policy change that distinguished between ends and means, allows the identification of continuities and changes regarding the goals and mechanisms present in the two programmes. The article argues that despite being announced as an innovative measure in regard to the previous programme, Ingreso Etico Familiar maintains the core characteristics of Chile Solidario and includes some additional elements. This article makes two different contributions: (1) it traces the evolution of conditional cash transfers programmes in Chile over the past two decades and (2) it establishes a dialogue with the literatures on changes to social policy.

Planificación del flujo de caja de proyectos de construcción basada en BIM y dinámica de sistemas / Cash flow planning of construction projects based on BIM and system dynamics / Planeamento do fluxo de caixa de projectos de construção baseados em BIM e System Dynamics

RESUMEN La planificación del flujo de caja de un proyecto de construcción es una actividad decisiva para garantizar los recursos financieros que son necesarios para el desarrollo de las actividades de obra. Debido a la importancia, en la industria de la construcción se observa la necesidad de metodologías de análisis de flujo caja de adaptación fácil a las modificaciones, y con altos niveles de detalle, las cuales propicien mejoras en la precisión de las estimaciones y en la anticipación de situaciones problemáticas. Considerando esta necesidad, en este artículo se propone un nuevo esquema metodológico para la planificación del flujo de caja de proyectos de construcción, el cual está basado en la integración de modelos del proceso constructivo BIM 5D (Building Information Modeling 5D), y dinámica de sistemas. El esquema que es propuesto consta de seis etapas principales: 1) modelo BIM 3D, cantidades y rendimientos, 2) estructura desglosada del trabajo, 3) estimación de costos, 4) modelado y simulación digital BIM 5D, 5) análisis del flujo de caja, y 6) implementación de la alternativa. La aplicación del esquema indica que la rapidez, visualización y automatización, con la que se desarrolla la planificación del flujo de caja, propicia el análisis de varias alternativas; lo cual fortalece los procesos de toma de decisiones, y mejora los resultados de la planificación.

ABSTRACT Cash flow planning of a construction project is a crucial activity to guarantee the financial resources necessary for construction activities development. Due to the importance, there is a need for cash flow analysis methodologies that are easy to adapt to modifications and involve high levels of detail, which allow improving precision in estimations and anticipating possible problematic events. Considering this need, this paper proposes a new methodological scheme for cash flow planning of construction projects, which is based on construction process models BIM 5D (Building Information Modeling 5D), and system dynamics. The proposed scheme consists of six main stages: 1) BIM 3D model and quantities, 2) work breakdown structure, 3) cost estimation, 4) BIM 5D digital modeling and simulation, 5) cash flow analysis, and 6) implementation. The application of the proposed scheme indicates that the speed, visualization, and automation, with which the cash flow planning is developed, favors the analysis of several alternatives, which strengthens decision-making processes, and improves planning results.

RESUMO O planeamento do fluxo de caixa de um projecto de construção é uma actividade decisiva para garantir os recursos financeiros necessários para o desenvolvimento das actividades de trabalho. Devido à sua importância, na indústria da construção há necessidade de metodologias de análise de fluxo de caixa que sejam facilmente adaptáveis às mudanças e com elevados níveis de detalhe, que permitam melhorar a precisão das estimativas e a antecipação de situações problemáticas. Considerando esta necessidade, este documento propõe um novo esquema metodológico para o planeamento do fluxo de caixa dos projectos de construção, que se baseia na integração do BIM 5D (Building Information Modeling 5D) e modelos de dinâmica do sistema do processo de construção. O esquema proposto consiste em seis fases principais: 1) modelo BIM 3D, quantidades e desempenhos, 2) estrutura de repartição do trabalho, 3) estimativa de custos, 4) modelação e simulação digital BIM 5D, 5) análise do fluxo de caixa, e 6) implementação da alternativa. A aplicação do esquema indica que a rapidez, visualização e automatização, com a qual o planeamento do fluxo de caixa é desenvolvido, é conducente à análise de várias alternativas; o que reforça os processos de tomada de decisão, e melhora os resultados do planeamento.

Transferência de renda condicionada e o trabalho do cuidado: uma análise do Programa Bolsa Família em 2019 / Conditional cash transfers and care work: an analysis of Bolsa Familia Program in 2019 / Transferencia de renta condicional y trabajo de cuidado: un análisis del programa Bolsa Familia en 2019

Os programas de transferência de renda condicionada têm como público-alvo famílias em situação de vulnerabilidade e são pagos preferivelmente às mulheres. A crítica feminista em relação a tais programas argumenta que, ao se direcionarem os benefícios às mulheres, papéis sociais baseados na divisão sexual do trabalho são reforçados, o que gera uma sobrecarga feminina com o trabalho doméstico e do cuidado. Este artigo investiga a relação entre a titularidade feminina e o uso do tempo com o trabalho do cuidado, comparando mulheres e homens que recebem e que não recebem o benefício do Programa Bolsa Família. Para isso, foram analisados os dados disponíveis na Pesquisa Nacional por Amostra de Domicílios Contínua de 2019. Os resultados mostram que as mulheres beneficiárias que cuidam de crianças de até cinco anos despendem mais horas do que todos os outros grupos. Contudo, os homens beneficiários que cuidam de crianças nessa faixa etária gastam menos horas do que os beneficiários que não cuidam.

Conditional cash transfer programs target vulnerable families and are preferentially paid to women. Feminist criticism regarding such programs argues that directing financial transfers to women reinforces social roles based on the Sexual Division of Labor, which places a burden on women regarding domestic and care work. This paper investigates the relationship between female ownership and the time spent doing care work, comparing women and men who receive and not receive benefits from Bolsa Família Program. To do so, available data from Continuous - PNAD from 2019 were analyzed. The results show that female beneficiaries who care for children up to 5 years old spend more hours doing domestic work than all other groups. However, male beneficiaries who care for children in this age group spend less hours in those activities than beneficiaries who do not.

Los programas de transferencia de renta condicional tienen como público objetivo familias en situación de vulnerabilidad y dan preferencia a la titularidad femenina. La crítica feminista en relación con tales programas argumenta que, al direccionar los beneficios hacia las mujeres, los roles sociales basados en la división sexual del trabajo se refuerzan, lo cual genera una sobrecarga femenina en relación con el trabajo doméstico y de cuidado. Este artículo investiga la relación entre la titularidad femenina y el uso del tiempo en el trabajo de cuidado, comparando mujeres y hombres que reciben y que no reciben prestaciones del programa Bolsa Familia. Para esto, fueron analizados los datos disponibles en la Encuesta Nacional Anual de Muestreo Residencial. Los resultados muestran que las mujeres beneficiadas que cuidan niños de hasta cinco años gastan más horas que todos los otros grupos, aunque los hombres beneficiados que cuidan niños en este rango de edad gastan menos horas que los que no los cuidan.

Moedas complementares digitais e políticas públicas durante a crise da COVID-19 / Monedas complementarias digitales y políticas públicas durante la crisis de COVID-19 / Digital complementary currencies and public policies during the COVID-19 pandemic

Resumo Programas de renda básica têm sido utilizados em todo o mundo como uma ferramenta para mitigar os efeitos adversos da crise da COVID-19. No Brasil, a implementação de iniciativas federais de renda básica emergencial (RBE) enfrenta um duplo desafio: a logística de distribuição de dinheiro e os critérios de elegibilidade dos cidadãos. No entanto, iniciativas de moedas complementares existem há muitos anos no Brasil, estando associadas especialmente aos bancos comunitários, os quais operam no nível local e possuem conhecimento mais aprofundado sobre as necessidades dos moradores. Este artigo analisa o uso de moedas digitais complementares no enfrentamento de desafios de distribuição de renda. Apresentamos o caso da moeda complementar digital Mumbuca E-Dinheiro, adotada pelo município de Maricá (RJ). Discutimos como esta iniciativa permitiu a distribuição de renda de forma rápida e segura com o objetivo de mitigar os efeitos da pandemia da COVID-19 no Brasil. Sugerimos que, no momento atual, a RBE poderia ser paga através do E-dinheiro, começando pelos municípios nos quais ele já atua e depois se expandindo para os demais. A interoperabilidade com outros atores do ecossistema de pagamentos e articulações com governos locais são medidas adicionais para dar escala ao uso das moedas complementares digitais no combate à crise do coronavírus.

Resumen Los programas de ingresos básicos se han utilizado en todo el mundo como una herramienta para mitigar los efectos adversos de la crisis de COVID-19. En Brasil, la implementación de iniciativas federales de ingresos básicos de emergencia enfrenta un doble desafío: la logística de distribución de dinero y los criterios de elegibilidad de los ciudadanos. Las iniciativas monetarias complementarias han existido en Brasil durante muchos años y están asociadas especialmente con bancos comunitarios, instituciones que operan a nivel local y tienen un conocimiento más profundo sobre las necesidades de los residentes. Este artículo examina el uso de monedas complementarias digitales para enfrentar los desafíos de distribución de ingresos. Presentamos el caso de la moneda complementaria digital Mumbuca E-Dinheiro adoptada por el municipio de Maricá (RJ) y discutimos cómo esta iniciativa permitió la distribución de ingresos de manera rápida y segura para mitigar los efectos de la pandemia de COVID-19 en Brasil. Sugerimos que, en el momento actual, los ingresos básicos de emergencia podrían pagarse a través de la plataforma E-Dinheiro, comenzando por los municipios en que esta plataforma ya opera y luego expandiéndose a los demás. La interoperabilidad con otros actores del ecosistema de pagos y los vínculos con los gobiernos locales son medidas adicionales para ampliar el uso de monedas complementarias digitales en la lucha contra la crisis del coronavirus.

Abstract Basic income programs have been used worldwide as a tool to mitigate the adverse effects of the COVID-19 pandemic. In Brazil, the implementation of federal emergency basic income initiatives faces a twofold challenge: money distribution logistics and eligibility criteria. This paper analyses the use of digital complementary currencies (DCC) to face these challenges. Complementary currencies have long existed in Brazil as part of community banks. The latter are institutions that operate at the local level and have better information regarding residents' needs. We present the case of Mumbuca E-Dinheiro, a DCC adopted by the municipality of Maricá (RJ), and discuss how this initiative has enabled quick and safe cash distribution aimed at mitigating the effects of the COVID-19 pandemic in Brazil. We suggest that, at present, basic emergency income could be distributed through the E-Dinheiro platform, starting with the municipalities in which it already operates and then expanding to others. Interoperability with other actors in the payment ecosystem and connections with local governments are additional actions to scale up the use of digital complementary currencies to combat the coronavirus crisis.

Mulheres e avaliação das desigualdades na distribuição de fatores de risco de doenças crônicas, Vigitel 2016-2017 / Women and evaluation of inequalities in the distribution of risk factors for Chronic non-communicable diseases (NCD), Vigitel 2016-2017

RESUMO: Objetivo: Comparar a distribuição de indicadores de doenças crônicas não transmissíveis (DCNT) entre mulheres adultas beneficiárias e não beneficiárias do Programa Bolsa Família (PBF) nas capitais brasileiras. Métodos: Análise de dados do Sistema de Vigilância de Fatores de Risco e Proteção para Doenças Crônicas por Inquérito Telefônico (Vigitel) em 2016 e 2017. Foram estimados as razões de prevalência (RP) brutas e ajustadas e seus respectivos intervalos de confiança usando o modelo de regressão de Poisson. Resultados: Mulheres do PBF tem menor escolaridade, são mais jovens e vivem com maior frequência nas regiões Nordeste e Norte do país. Prevalências mais elevadas de fatores de risco foram encontradas nas mulheres beneficiárias do PBF. A RP ajustada por idade das mulheres com BF foram: fumantes (RP = 1,98), excesso de peso (RP = 1,21), obesidade (RP = 1,63), frutas e hortaliças (RP = 0,63), consumo de refrigerantes (RP = 1,68), consumo de feijão (RP = 1,25), prática de atividade física no lazer (RP = 0,65), atividade física no domicílio (RP = 1,35), tempo assistindo à TV (RP = 1,37), autoavaliação do estado de saúde ruim (RP = 2,04), mamografia (RP = 0,86), Papanicolau (RP = 0,91), hipertensão (RP = 1,46) e diabetes (RP = 1,66). Quando comparadas as mulheres entre estratos de mesma escolaridade, as diferenças entre os fatores de risco foram reduzidas. Conclusão: Piores indicadores entre mulheres que recebem BF refletem desigualdades sociais inerentes a esse grupo mais vulnerável. O estudo evidencia também que o PBF está sendo destinado às mulheres mais vulneráveis.

ABSTRACT: Objective: To compare the distribution of chronic non-communicable diseases (CNCD) indicators among adult female beneficiaries and non-beneficiaries of the Bolsa Família Program (BFP) in Brazilian capitals. Methods: Analysis of Vigitel telephone survey data in 2016 and 2017. Gross and adjusted prevalence ratios (PR) and their respective confidence intervals were estimated using Poisson Regression model. Results: Women with BF have lower schooling, are young people, live more frequently in the Northeast and North of the country. Higher prevalence of risk factors were found in woman receiving BF. The adjusted PR of the BF women were: smokers (PR = 1.98), overweight (PR = 1.21), obesity (PR = 1.63), fruits and vegetables (PR = 0.63), consumption of soft drinks (PR = 1.68), bean consumption (PR = 1.25), physical activity at leisure (PR = 0.65), physical activity at home (PR = 1.35), time watching TV (PR = 1.37), self-assessment of poor health status (PR =2.04), mammography (PR = 0.86), Pap smears (PR = 0.91), hypertension (PR = 1.46) and diabetes (PR = 1,66). When women were compared among strata of the same schooling, these differences were reduced. Conclusion: Worst indicators among women receiving BF reflect social inequalities inherent in this most vulnerable group. The study also shows that BF is being targeted at the most vulnerable women.

A study to assess receipt and utilization of janani suraksha yojana cash incentive among mothers in urban slums of Raipur city, Chhattisgarh, India

Background: Janani Suraksha Yojana (JSY) replaces the National Maternity Benefit Scheme. It was launched by the Government of India in April 2005. The aim was to reduce maternal and neonatal mortality by increasing institutional delivery by providing cash incentive to the beneficiaries as well as the link worker ASHA. Objectives of this study was to assess receipt of Janani Suraksha Yojana (JSY) cash incentive and to assess fields of utilization of Janani Suraksha Yojana (JSY) cash incentive.Methods: A Community based cross-sectional study was conducted among 384 mothers delivered within last one year in urban slum of Raipur city. Study centre was department of community medicine, Pt. J.N.M. medical college Raipur, Chhattisgarh. A pre-designed and pre-tested questionnaire was used to interview the study subjects.Results: Out of total 384 study subject’s cheque of JSY cash incentive was received by 70.83%. All (100%) beneficiaries who received cheque was stipulated amount as per JSY guideline. Reasons for not receiving cheque was no availability of BPL card for those who delivered in accredited private health facility. Other reasons were absconded after delivery, unaware of cash incentive, did not go back to get the cheque when called later, patient shifted to another ward. None of the study subjects who delivered at home received the cash incentive cheque. Realization of cheque was not done by 22.79% of study subjects due to complex procedure to open an account in bank. Cash incentive money was utilized in neonatal care, drugs, food, household activities and some deposited in bank.Conclusions: JSY scheme is definitely functioning well in terms of providing cash incentive cheque of JSY on delivery in Government Health facility. There is need to simplify the procedure to open an account so that beneficiaries can avail cash incentive money. There is need to address the problems to receive cheque in home delivery and accredited Private health facility in addition to motivation for institutional delivery.

Programa Bolsa Família e a redução da mortalidade infantil nos municípios do Semiárido brasileiro / Bolsa Família Programme and the reduction of child mortality in the municipalities of the Brazilian semiarid region

Resumo Em 2003, o governo federal lançou o Programa Bolsa Família (PBF), uma transferência condicional de renda destinada às famílias pobres que cumprissem com certas condições relacionadas à saúde e educação. Foi realizado um estudo ecológico longitudinal com dados em painel, a partir dos microdados dos 1.133 municípios do Semiárido. O objetivo consistiu em avaliar o efeito do PBF sobre a mortalidade infantil na região Semiárida do Brasil, no período 2004-2010. O estudo de associação foi feito por meio de regressão linear multivariada por dados em painel com efeitos fixos. A Taxa de Mortalidade Infantil foi considerada como variável dependente, ajustada por covariáveis sociais e demográficas, e pelo efeito do maior esquema de cuidados de saúde primária no País - Estratégia Saúde da Família (ESF). O PBF e a ESF tiveram um papel significativo na redução da mortalidade infantil, bem como no aumento das consultas de pré-natal, redução das taxas de analfabetismo, baixos níveis de fecundidade e diminuição de indivíduos que viviam em agregados familiares com acesso ao abastecimento de água e saneamento inadequados. Concluiu-se que o PBF teve um impacto positivo na redução dos níveis da mortalidade infantil, o qual foi potencializado pela intervenção de fatores sociais e demográficos.

Abstract In 2003, the Brazilian federal government launched the Bolsa Família Programme (Programa Bolsa Família - PBF), a widespread conditional cash transfer to poor households when they comply with conditions related to health and education. A longitudinal ecological study using panel data from 1,133 municipalities of the Brazilian semiarid region was performed. The main goal was to assess the effect of the PBF on child mortality (CM) in the semiarid region of Brazil during the period of 2004-2010. Associations were estimated using a multivariate linear regression for the panel data with fixed effects. The child mortality rate (CMR) was considered the dependent variable, adjusted for relevant social and demographic covariates, and for the effect of the largest primary healthcare scheme in the country through the Family Health Strategy (FHS). The PBF and the FHS played significant roles in reducing CM, increasing prenatal consultations, reducing illiteracy rates, lowering fertility levels, and decreasing the number of individuals living in households with inadequate access to water supplies and sanitation. In conclusion, the PBF had a positive impact on reducing CM levels; its impact was boosted by the intervention of other social and demographic factors.

The relation of cash transfer programs and food insecurity among families with preschool children living in semiarid climates in Brazil / A relação dos programas de transferência de renda e a insegurança alimentar entre famílias com pré-escolares da região semiárida do Brasil

Abstract Background Food insecurity has important effects on human health, particularly in children's. It continues to increase, with an estimated prevalence of 14.9% in the USA and 35% in Brazil. There have been few studies on the effect of cash transfer programs (CTPs) on the prevalence of food security in Brazil. Objective Evaluate the association between cash transfer programs and reductions in inequity and food insecurity. Method Population-based cross-sectional study in the state of Ceará, Northeast Brazil, with a sample of 8.000 households. Ceará is one of the poorest states. The state population of 8.5 million inhabitants, social security benefits and government grants, " Bolsa Família", have become the most stable source of income. The main outcomes measures were food insecurity and CTP participation. Multivariate logistic models were constructed to assess the association between participation in CTPs and food security. Results Participation in CTPs was found to be independently related to the prevalence of food security (APR 2.29 95% CI 1.57-3.33), as are education level, residential setting, and children's nutritional status. Conclusions CTPs and investment in education are initiatives that might be used to reduce food insecurity.

Resumo Introdução A insegurança alimentar tem efeitos importantes na saúde humana, em particular na das crianças. Continua aumentando, com uma prevalência estimada de 14,9% nos EUA e de 35% no Brasil. Existem poucos estudos sobre o efeito de programas de transferência de renda (PTR) sobre a prevalência de segurança alimentar no Brasil. Objetivo Avaliar a associação de programas de transferência de renda e da redução da inequidade com a insegurança alimentar. Método Estudo transversal de base populacional no Estado do Ceará, no Nordeste do Brasil, em uma amostra de 8 mil domicílios. O Ceará é um dos estados mais pobres do país. A população estadual é de 8,5 milhões de habitantes e os benefícios da segurança social e subsídios governamentais, como o Bolsa Família, tornaram-se a fonte de renda mais estável. As principais variáveis foram insegurança alimentar e a participação em PTR. Foram construídos modelos logísticos multivariados para avaliar a associação entre participação em PTR e segurança alimentar. Resultados A participação em PTR foi relacionada de forma independente com a prevalência de segurança alimentar (APR 2,29 IC 95% 1,57-3,33), assim como nível educacional, ambiente residencial e estado nutricional das crianças. Conclusões PTR e investimentos em educação são iniciativas que podem ser utilizadas para reduzir a insegurança alimentar.

The Principle of Government Accounting Reform was Applied in the Accounting Practice of Public Hospitals / 中国卫生经济

It analyzed the differences between hospital accounting system and government accounting system and focused on the possible problems of public hospitals in the implementation of government accounting. It made a thorough consideration on the formulation of the sup-plementary provisions of the hospital government accounting system suitable for the characteristics of the industry, fully demonstrated the ad-vancement and feasibility of the system achievements in the field of management accounting such as total cost accounting in the accounting of system of public hospitals, and put forwards that public hospitals should give full play to their practice in the field of the government account-ing. The role of the information platform through the integration of integration and construction, leading the government accounting reform to create a new station.

Restructuring of the Cash Flow Statement for Government Department: Based on the Comparison of Hospital Accounting System and Government Accounting System / 中国卫生经济

Objective:To compare cash flow statement between Government Accounting System and Hospital Accounting System,so as to provide basis for restructuring the cash flow statement for government department.Methods:The literature method and comparison method were involved.Results:There were four differences between Government Accounting System and Hospital Accounting System.There were some problems in cash flow statement in Government Accounting System.Conclusion:It restructed the cash flow statement for government department on the basis of Government Accounting System and Hospital Accounting System.

Household characteristics, housing profile and diet diversity of Pantawid Pamilyang Pilipino Program (4Ps) beneficiaries and non-beneficiaries in Lucena City, Quezon, Philippines

@#<p style="text-align: justify;"><strong>BACKGROUND:</strong> The Philippines adopted the Conditional Cash Transfer (CCT) program as the Pantawid Pamilyang Pilipino Program (4Ps) that serves as the government's flagship social assistance program for the poor. This provides short-term income support to poor families while investing on health and education to overcome future poverty.</p><p style="text-align: justify;"><strong>OBJECTIVE:</strong> This study aimed to characterize the beneficiary and non-beneficiary households and evaluate the impact of 4Ps program on housing facilities and diet diversity.</p><p style="text-align: justify;"><strong>METHODS:</strong> Quasi-experimental design was used to evaluate survey outcomes between 91 randomly sampled beneficiaries and 91 completely enumerated non-beneficiaries (incoming grantees). FANTA Household Dietary Diversity Score (HDDS) was used as an indicator for dietary diversity while structured questionnaire on housing profile was based on BIDANI and CEM-UPLB tools.</p><p style="text-align: justify;"><strong>RESULTS:</strong> The 4Ps beneficiaries had significantly higher maternal education, household size (?=0.038), and improved water source (?=0.004) than non-beneficiaries. Cash transfer among 4Ps households provided 11% increase in the average monthly income of P7,324 pre-transfer. Diet diversity using FANTA scoring (0-12) showed that nonbeneficiaries were significantly lower by 0.4 than 4Ps score of 7.9 (?=0.003). Maternal education was found to have significant positive correlation with diet diversity. Both groups had high cereals and fats intake (>90%) while low in complex carbohydrates and legumes (<31%).</p><p style="text-align: justify;"><strong>CONCLUSION:</strong> The 4Ps had positive correlation on housing profile and diet diversity among beneficiaries. Family Development Session should integrate practical methods on improving variety of foods, specifically, the low consumption food groups. Additionally, a review on the selection criteria based on the provincial poverty threshold vis a vis income of grantees must be implemented to accurately target intended beneficiaries.</p>

O BPC: dos avanços na seguridade aos riscos da reforma da previdência / BPC: from security advances to the risk of social security reform

Resumo Este artigo analisa as propostas de alteração no Benefício de Prestação Continuada (BPC) discutidas no âmbito da reforma previdenciária, tanto na original do governo de 2016 quanto no substitutivo apresentado pelo relator do projeto no Congresso em 2017. As mudanças aventadas incidem sobre dois aspectos: aumento na idade mínima de acesso e desvinculação do valor do benefício do salário mínimo. São discutidas no texto, as justificativas para a reforma do BPC, referentes tanto aos desestímulos à contribuição previdenciária como às mudanças demográficas, assim como são estimados possíveis impactos das alterações propostas. O estudo conclui que as medidas, se aprovadas, tendem a reduzir a cobertura e a ampliar a vulnerabilidade de renda de idosos e de pessoas com deficiência no país.

Abstract This paper analyzes the proposed changes in the Continuous Cash Benefit (BPC) discussed within the Social Security Reform, both with regard to the Federal Government's original proposal in 2016 and the proposal by the rapporteur's project submitted to Congress in 2017. The proposed changes focus on two aspects: increased minimum age of access and unlinking the BPC amount from the minimum wage amount. The document discusses the justifications for the BPC reform, regarding both disincentives to social security contributions and demographic changes, as well as estimated possible impacts of proposed changes. The study concludes that measures, if approved, tend to reduce coverage and increase income vulnerability of the elderly and the disabled in the country.

Benefício de Prestação Continuada (BPC) para pessoas com deficiência: barreiras de acesso e lacunas intersetoriais / Continuous Cash Benefit (BCP) for disabled individuals: access barriers and intersectoral gaps

Resumo A Constituição Federal de 1988 aprovou o Benefício de Prestação (BPC) para idosos e pessoas com deficiência com renda familiar até 1/4 do salário mínimo, que alcançou em 2015 cerca de 4 milhões de pessoas. Para pessoas com deficiência, a implementação do BPC envolve organizações da previdência social, assistência social e saúde. O trabalho discute como algumas lacunas nos mecanismos de coordenação intersetorial entre essas áreas produzem barreiras de acesso aos potenciais beneficiários. Os resultados são de pesquisa qualitativa realizada com médicos, técnicos administrativos e assistentes sociais do Instituto Nacional do Seguro Social (INSS) e dos Centro de Referência da Assistência Social (CRAS) em três municípios de diferentes regiões do país. A coordenação e a cooperação intersetoriais mais estruturadas ocorrem no nível federal. No nível local, dependem de iniciativas informais e horizontais, o que produz soluções imediatas, mas descontínuas. O papel dos CRAS permanece contingente na implementação. Ficou patente a necessidade de estabelecimento de mecanismos institucionalizados de coordenação e cooperação entre os setores da assistência social, saúde e previdência para melhorar a implementação e diminuir as barreiras de acesso ao BPC.

Abstract The 1988 Constitution approved the Continuous Cash Benefit (BCP) directed to elders and disabled persons with a household per capita income of 25% of the minimum wage, and around 4 million people received this benefit in 2015. The design of BPC for disabled persons involves organizations of social security, social welfare and health. This paper discusses how some intersectoral coordination mechanisms gaps between these areas produce access barriers to potential beneficiaries. Results stem from a qualitative study performed with physicians, administrative staff and social workers from the National Institute of Social Security (INSS) and of the Social Welfare Reference Center (CRAS) in three municipalities of different Brazilian regions. Intersectoral coordination and cooperation are more structured at the Federal level. At the local level, they rely on informal and horizontal initiatives, which produce immediate but discontinuous solutions. The role of the CRAS remains contingent on the implementation. The need to establish institutionalized mechanisms for coordination and cooperation between social welfare, health and social insurance to improve the implementation and reduce barriers to access to the BCP is apparent.

Posição socioeconômica e deficiência: "Estudo Saúde em Belo Horizonte, Brasil" / Socioeconomic position and disability: "The Belo Horizonte, Brazil Health Study"

Resumo O objetivo deste estudo é investigar a associação da posição socioeconômica e comorbidades com o autorrelato da deficiência. Dados provenientes de inquérito populacional em Belo Horizonte, entre 2008 e 2009. Amostragem foi probabilística, estratificada por conglomerados em três estágios: setor censitário, domicílio e indivíduos. A variável resposta foi deficiência, definida a partir do autorrelato de problemas nas funções ou nas estruturas do corpo. As variáveis explicativas foram: sexo, idade, morbidade referida e índice da posição socioeconômica que incluiu variáveis de escolaridade materna, do entrevistado e renda familiar. Empregou-se a análise fatorial para avaliar a composição do índice da posição socioeconômica e análise de regressão logística. A prevalência de deficiência foi de 10,43%. O autorrelato de deficiência associou-se à idade (OR = 1,02; IC 95%: 1,01-1,03), ao relato de duas ou mais doenças (OR = 3,24; 2,16-4,86) e ao índice da posição socioeconômica (OR = 0,96; IC 95%: 0,95-0,97). A pior posição socioeconômica e a ocorrência de doenças parecem contribuir para a ocorrência de deficiência. Esses resultados evidenciam as iniquidades em saúde entre as pessoas com deficiência e a relevância do BPC no atendimento a populações vulneráveis.

Abstract This study aims to investigate the association of socioeconomic status and comorbidities of self-reported disability. Data were obtained from a population survey in Belo Horizonte from 2008 to 2009. The sample was probabilistic and stratified by conglomerates in three stages: census tracts, households and individuals. The outcome variable was disability, defined by the self-reported problems in bodily functions or structures. The explanatory variables were gender, age, self-reported morbidity and socioeconomic status index that included variables mother and respondent schooling and household income. The factorial analysis was used to evaluate the socioeconomic status index and logistic regression. The prevalence of disability was 10.43% (95% CI: 9.1-11.7%). Self-reported disability was associated with age (OR = 1.02; 95% CI: 1.01-1.03) and reporting of two or more diseases (OR = 3.24; CI 95%; 2.16-4.86) and socioeconomic status index (OR = 0.96; 95% CI: 0.95-0.97). The worse socioeconomic status and occurrence of diseases appear to contribute to the occurrence of disability. These results show health inequities among people with disabilities, and BPC relevance supporting vulnerable populations.

Los efectos de los programas sociales en la salud de la población en condición de pobreza: evidencias a partir de las evaluaciones de impacto del presupuesto por resultados a programas sociales en Perú / Effects of social programs on indigent population health: evidence from results-based budgeting’s impact evaluations to social programs in Peru

Este artículo describe la experiencia en la gestión de evaluaciones de impacto del Ministerio de Economía y Finanzas (MEF) como uno de los instrumentos del presupuesto por resultados, y documenta el diseño de las evaluaciones de impacto a tres programas sociales emblemáticos y los resultados obtenidos, haciendo énfasis en aquellos vinculados a la salud de su población objetivo. Estos son el Servicio de Acompañamiento a Familias (SAF) del Programa Nacional Cuna Más, el Programa Nacional de Apoyo Directo a los Más Pobres JUNTOS y el Programa Nacional de Asistencia Solidaria Pensión 65. Los resultados muestran que el SAF generó mejoras en el desarrollo cognitivo y de lenguaje en los niños mas no en las prácticas de cuidado infantil de las madres, ni en el estado nutricional de los niños. JUNTOS logró incrementos en el gasto per cápita, gasto en alimentos, disminución de la severidad de pobreza y mejoras en el logro educativo. Sin embargo, no se encontraron resultados significativos en la mayoría de indicadores de salud prenatal ni estado nutricional infantil. Pensión 65 mejoró la salud emocional del adulto mayor (depresión, autovaloración), pero no se evidenció aumentos en el uso de servicios de salud por parte de los adultos mayores ni mejoras en su salud física. Se recomienda que dichos programas fortalezcan sus diseños y acciones de articulación con el Ministerio de Salud y entre diferentes niveles de Gobierno, cuando corresponda, a fin de mejorar la oferta y contenidos de las prácticas saludables y optimizar la prestación de los servicios de salud.

This article describes the experience of the MEF’s impact evaluation management as one of the RBB instruments and documents the design and results obtained from three impact evaluations of the most emblematic government social programs. The Service of Visiting Families (SAF) of the National Program "Cuna Mas", conditional cash transfer Program "JUNTOS" and National Program "Pension 65" focusing on objective population’s health the outcomes. Among the main results, it was found the SAF generated improvements in cognitive and communication development in children, but had no impact on mothers’ child care practices or children’s nutritional status. In the case of JUNTOS, there were increases in per capita spending, food expenditure, decreases in severity and poverty gap, increases in school attendance and reductions of school dropout. However, no significant results were found in most indicators of prenatal health, child health, or chronic malnutrition. In the case of Pension 65, there were increases in household consumption and improvements in elderly’s emotional health (depression, self valoration); but there was no evidence of increases in the use of health services by the elderly or improvements in their physical health. Therefore, it is recommended that such programs boost their designs and inter-sectoral coordination with MINSA and subnational institutions, in order to improve contents of healthy practices and child care, and optimize the provision of health and education services, in order to meet the demands of their users.

A next generation of conditional cash transfer programs / Una próxima generación de programas de transferencia condicionada de ingreso / Uma próxima geração de programas de transferência de renda condicionada

Abstract This article evaluates the role of the Brazilian federal Conditional Cash Transfer programs (CCTs) such as Bolsa Família and Bolsa Escola during the past recent years and discusses their future. Based on previous empirical evidence based on my own work, I propose an integrated framework with two complementary perspectives. The first perspective is a goal approach based on the short term aggregated influences exerted by these programs, organized under four headings, namely: equality, prosperity, stability and sensibility. The emphasis here is to compare the results of Bolsa Família with other official programs such as BPC and Social Security benefits. The second perspective follows a means approach inspecting the microeconomic mechanisms through which CCTs operate, comparing the impacts on CCTs beneficiaries versus non-beneficiaries. Such perspective helps in dialoguing about the relevance of different CCTs attributes, and to discuss possible desirable upgrades.

Resumen Este artículo examina el papel de las políticas de transferencias condicionadas de ingreso (CCT's en Inglés) como Bolsa Familia y Bolsa Escuela, su reciente expansión y su futuro. Organizamos la evidencia empírica de nuestros trabajos, propongo un marco integrado desde dos perspectivas complementarias. La primera utiliza un enfoque-final desde una gama de influencias macroeconómicas a corto plazo ejercidas por esos programas a través de cuatro componentes: equidad, prosperidad, estabilidad y sensibilidad. El énfasis es en la comparación de los resultados del Bolsa Familia con otros programas, como las prestaciones de la Seguridad Social y BPC. La segunda utiliza un enfoque-medio a través de la inspección de los mecanismos por los que las CCT's operan mediante la comparación de los impactos sobre los beneficiarios vis-à-vis aquellos que no son. Esto ayuda en el diálogo sobre la relevancia de los diferentes atributos de las CCT's y posibles mejoras.

Resumo Este artigo avalia o papel de programas de transferência de renda condicionada (sigla CCTs em inglês) como o Bolsa Família e o Bolsa Escola federais, sua expansão recente e discute o seu futuro. Organizamos evidências empíricas de trabalhos anteriores, propondo um arcabouço integrado a partir de duas perspectivas complementares. A primeira utiliza abordagem-fim via influências agregadas de curto prazo exercidas por esses programas por meio de quatro componentes: equidade, prosperidade, estabilidade e sensibilidade. A ênfase é sobre a comparação dos resultados do Bolsa Família com outros programas, como o Benefício de Prestação Continuada (BPC) e a Previdência Social. A segunda perspectiva segue abordagem-meio inspecionando os mecanismos microeconômicos pelos quais os CCTs operam, comparando os impactos sobre os indivíduos beneficiários desses programas vis-à-vis aqueles que não o são. Essa segunda perspectiva ajuda no diálogo sobre a relevância dos diferentes atributos dos CCTs e a discutir possíveis melhorias.

Dietary diversity of Pantawid Pamilyang Pilipino Program beneficiary and non-beneficiary households in selected barangays in San Pablo City, Laguna, Philippines

@#<p style="text-align: justify;"><strong>OBJECTIVES:</strong> The study aimed to analyze the household dietary diversity of beneficiary and non-beneficiary households of Pantawid Pamilyang Pilipino Program (4Ps) in selected barangays in San Pablo City, Laguna, Philippines and determine the nutritional status of children (6-60 months old) within these households.<br /><strong>METHODS:</strong> Household dietary diversity score (HDDS) was used as an indicator for the households' dietary diversity. The nutritional status of children was determined using anthropometric data from the Barangay Health Centers. A total of 270 households was randomly selected through stratified random sampling with equal allocation.<br /><strong>RESULTS:</strong> Findings showed that beneficiary households had higher HDDS compared to the non-beneficiary households. The results also suggest that beneficiary households with larger household size, higher income, who were living in rural areas and who have female as well as more educated financial managers, tend to have a more diverse diet. On the other hand, a higher prevalence of malnutrition was observed among children in beneficiary households.<br /><strong>CONCLUSION:</strong> Beneficiary households of 4Ps had better diet quality in terms of diversity than non-beneficiary households. However, the advantage of having a more diverse diet has not fully addressed the malnutrition problem among children as it was still widely prevalent in beneficiary households.</p>