A COMPARATIVE ANALYSIS ON FINANCIAL PERFORMANCE OF INFOSYS LTD. USING RATIO ANALYSIS AND TREND ANALYSIS: AN EMPIRICAL STUDY

The main focus of this research paper is to make a comparative analysis of one of the leading IT Company by market capitalization named Infosys Ltd. The nancial status of this company has been analyzed by leveraging out various nancial ratios such as liquidity, protability, solvency and activity ratios. For the purpose of conducting our research, the data has been collected from secondary sources such as company's annual reports, journals, etc. The study covers a time period from FY18 to FY22. Sampling technique adopted for the purpose of carrying out this research is purposive sampling method. We also used trend analysis to forecast the future growth in sales and protability of the business. This research also uses simple correlation technique to compute the relationship between liquidity and protability of the company. More interestingly, this paper also considers the outputs of regression analysis so as to nd the cause - and - effect relationship among variables.

Sobre "os remédios e medicinas que se haviam dado a negros enfermos": os gastos com a saúde e a morte de escravos do Ofício da Província Jesuítica do Paraguay, 1711-1745 / On "the remedies and medications which were given to ailing negroes: "health and death spending on slaves by the Office of the Jesuit Province of Paraguay, 1711-1745

Neste texto, analisamos o tratamento dispensado aos escravos enfermos do Ofício da Província Jesuítica do Paraguay e da Estância de Santa Catalina entre 1711 e 1745. As fontes analisadas - Libro de cuentas del Ofício, Memoriales e Cartas ânuas - revelam que o adoecimento de escravos do Ofício gerava despesas tanto com a aquisição de medicamentos, roupas e alimentos quanto com mortalhas para seu sepultamento. No caso dos escravos da Estância de Santa Catalina, observou-se que, dependendo da enfermidade, eles eram encaminhados à cidade de Córdoba, onde eram tratados por leigos treinados nas artes de curar, o que implicava despesas de outra natureza também registradas nos relatórios contábeis.

Abstract This text analyzes the way sick slaves were treated at the Office (ofício) of the Jesuit Province of Paraguay and Santa Catalina Farm (estancia) between 1711 and 1745. The sources consulted - Libro de cuentas del Ofício, Memoriales, and Cartas ânuas - reveal that the sickness of the enslaved people generated expenses, not only for medications, clothing, and food, but also for shrouds for their burial. As for the slaves from the Santa Catalina Farm, the sources indicate that depending on the infirmity, they were sometimes sent to Córdoba, where they were treated by laypersons trained in the healing arts, which incurred different expenses, also recorded in the ledgers.

First Record of A serious Wilt Disease Induced by Fusarium sacchari and Root Borer on Sugarcane in Kenana Scheme, Sudan

Background: Wilt of sugarcane was recorded almost 100 years ago and is one of the major fungal diseases affecting cane production and productivity. Many commercial varieties were withdrawn from cultivation due to their susceptibility to the disease in many countries. Even though the disease was recorded long back. Methods: For the assessment of disease status and varieties susceptibility of wilt disease, an extensive survey was conducted on sugarcane fields of 2020-2021 of Kenana Sugarcane Company. Isolation of the Pathogen was done by two types of culture in Petri dishes containing PDA the other was incubated in a Plotter test. Both segments were incubated at 28� The pathogenicity test was conducted according to Koch's postulate by Dipping inoculation method and the Plug inoculation method. Results: The result of the survey revealed that the symptoms of the disease appeared clearly in the fields and the result of laboratory isolation indicated that the pure culture of causing pathogen, Fusarium sacchari based on detailed culture morphology. Among the insect pests, root borer was found to associate with wilt disease from sugarcane-infected stalks. The result of the pathogenicity test in pot culture under greenhouse conditions using the variety Co 997 with the pathogenic culture of F. saccharri induced the same symptoms. And re-isolation of the pathogen is similar to the isolation from fields. Conclusion: We were concluded that the wilt of sugarcane affects cane productivity in Sudan and this is considered as the first record of wilt disease in sugarcane in Sudan. As sugarcane is an important crop, future disease control methods will soon be started to control this important disease.

A STUDY OF MUTUAL FUND ACCOUNTING IN PERSPECTIVE OF BUILDING NATION

Mutual Fund is a fund establishment in the form of a trust to raise money through the sale of units to the public or a section of the public under one or more schemes for investing in securities, including money market instrument. The investors want to know about the present and past performance of the selected mutual funds. This information must be supported by certi?ed documents. The system of accounting for Mutual Fund is different from conventional system of accounting which is followed in industrial sectors. Hence, only proper accounting for mutual funds can show the real picture of risk and return of a speci?c mutual fund. An investor may compare accounting information relating to a mutual fund with its benchmark return. He can do the comparison with con?dence on the basis of audited report of a particular fund. Moreover proper system of mutual fund accounting leads the fund manager to minimize cost

Empreendedorismo na apropriação cultural reacionária da religião / Entrepreneurship in the reactionary cultural appropriation of religion / Emprendimiento en la apropiación cultural reaccionaria de la religión

Xenofobias, fundamentalismos, sectarismos, comunitarismos, preconceitos, moralismos, estigmas e discriminações negativas fazem parte dos efeitos de biopoder deste acontecimento. Este artigo discute o negócio da religião que opera por meio de elementos específicos da religiosidade e andam junto com acontecimentos políticos, econômicos, sociais, subjetivos e culturais por meio da biopolítica, da disciplina, da soberania jurídica e de mecanismos de segurança, no capitalismo neoliberal de cunho empresarial. A igreja-empresa e de um fiel próspero é parte dos efeitos deste dispositivo de governo das condutas. Busca-se demonstrar como a aliança entre os setores mais reacionários com a extrema direita, no Brasil, produz certa forma de biopoder por meio das práticas de extermínio de minorias sociais, racismos de toda sorte, sexismos e modos de vida higienistas.

Xenophobias, fundamentalisms, sectarianisms, communitarianism, prejudices, moralism, stigmas, and negative discriminations are part of the biopower effects of this event. This paper explores how the business of religion operates through specific elements of religiosity through the sieve that goes hand in hand with political, economic, social, subjective, and cultural events through biopolitics, discipline, legal sovereignty, and security mechanisms in business-oriented neoliberal capitalism. The church business and a prosperous believer are part of the effects of this conduit governing device. It seeks to demonstrate how the alliance between the most reactionary sectors with the far right in Brazil produces a certain form of biopower through the extermination practices of social minorities, the racism of all kinds, sexism, and hygienist ways of life.

| Las xenofobias, los fundamentalismos, los sectarismos, los comunitarismos, los prejuicios, los moralismos, los estigmas y las discriminaciones negativas son parte de los efectos del biopoder de este evento. Este artículo analiza el negocio de la religión que opera a través de elementos específicos de la religiosidad que van de la mano con eventos políticos, económicos, sociales, subjetivos y culturales a través de mecanismos de biopolítica, disciplina, soberanía legal y seguridad en el capitalismo neoliberal orientado a los negocios. El negocio de la iglesia y los fieles prósperos son parte de los efectos de este dispositivo de gobierno de conducto. Busca demostrar cómo la alianza entre los sectores más reaccionarios con la extrema derecha en Brasil produce una cierta forma de biopoder a través de las prácticas de exterminio de las minorías sociales, racismo de todo tipo, sexismo y formas de vida higienistas.

Las compañías militares y de seguridad privadas: hacia una definición operativa para el derecho internacional humanitario / Private military and security companies: towards an operational definition for international humanitarian law / Empresas privadas militares e de segurança: rumo a uma definição operacional para o direito humanitário internacional

Este artículo tiene por objeto analizar los elementos cuya ponderación podría conducir a una definición operativa de las compañías militares y de seguridad privadas para el derecho internacional humanitario. La metodología empleada para dar alcance a este objetivo consiste en el análisis de fuentes documentales comprendido en la revisión de la normatividad jurídica internacional, la doctrina y la literatura académica de otras ciencias sociales, lo que favorece un debate interdisciplinar para abordar al fenómeno de las compañías militares y de seguridad privadas con el ánimo de complementar la construcción de esta definición operativa a partir de la mayor cantidad posible de perspectivas.

The purpose of this article is to analyze the elements whose weighting could lead to an operational definition of private military and security companies for international humanitarian law. The methodology used to achieve this objective consists of the analysis of documentary sources including the review of international legal norms, doctrine and academic literature from other social sciences, which favors an interdisciplinary debate to address the phenomenon of private military and security companies with the aim of complementing the construction of this operational definition from as many perspectives as possible.

Este artigo visa analisar os elementos cuja ponderação poderia levar a uma definição operacional de empresas militares e de segurança privadas para o direito humanitário internacional. A metodologia utilizada para atingir este objetivo consiste na análise de fontes documentais, incluindo uma revisão das normas jurídicas internacionais, doutrina e literatura acadêmica de outras ciências sociais, o que favorece um debate interdisciplinar para abordar o fenômeno das empresas privadas militares e de segurança com o objetivo de complementar a construção desta definição operacional a partir do maior número possível de perspectivas.

Analysis of lung cancer screening through low-dose spiral computed tomography among petroleum company staffs in Sichuan-Chongqing Area in 2020 / 中华劳动卫生职业病杂志

Objective: To provide scientific evidence for early lung cancer screening, to analyze the incidence of pulmonary nodules among petroleum company staffs in Sichuan-Chongqing Area. Methods: In January 2021 , 6002 petroleum company staffs in Sichuan-Chongqing Area which scanned by low-dose spiral computed tomography (LDCT) of chest in medical examination center in 2020 were retrospectively collected as objects. Their imaging and clinical data were collected. χ(2) test was used to analyze the differences in the detection rates of lung nodules and suspected lung cancer nodules among workers in petroleum company staffs of different genders, ages and types of work. Results: Among the 6002 objects, 3853 (64.2%) were male and 2149 (35.8%) were female, with an average age of (47.25±12.13) years old. A total of 431 cases (7.2%) of pulmonary nodules and 57 cases (0.9%) of suspected lung cancer nodules were detected. 45 cases were followed up with surgical treatment, and 41 cases (91.1%) of lung cancer were diagnosed by postoperative pathology. There were significant differences in the detection rates of pulmonary nodules and suspected lung cancer nodules between different age groups (χ(2)=51.23, 18.81 , P<0.001). The detection rates of pulmonary nodules in the age groups 51-60 years old and ≥61 years old were higher than those in the age groups≤40 years old and 41-50 years old (P<0.05). The detection rate of suspected lung cancer nodules in the age group≥ 61 years old was higher than those in the age groups≤40 years old, 41-50 years old and 51-60 years old (P< 0.05) . And the detection rate of suspected lung cancer pulmonary nodules in oil workers was higher than that of ordinary workers (P<0.05) . Among female objects, the detection rate of pulmonary nodules in oil workers was higher than that in ordinary workers (χ(2)=8.09, P=0.004) . The detection rate of pulmonary nodules in oil workers aged ≥61 years old was higher than ordinary workers (χ(2)=37.94, P<0.001) . Among male objects, the detection rate of suspected lung cancer pulmonary nodules in oil workers was higher than that in ordinary workers (χ(2)=8.42, P=0.004) . The detection rates of suspected lung cancer pulmonary nodules in oil workers aged 51-60 years old and ≥61 years old groups were higher than those of ordinary workers (χ(2)=4.70, 8.74; P=0.030, 0.003) . Conclusion: LDCT is suitable for early lung cancer screening for petroleum company staffs. During the clinical screening process, LDCT should be used as a routine physical examination item for petroleum workers older than 51 years old.

Analysis on the Relationship between Corporate Social Responsibility ，Financing Constraints and Corporate Performance of Listed Pharmaceutical Companies in China / 中国药房

OBJECTIVE：To study the r elationship between corporate social responsibility ，financing constraints and corporate performance of listed pharmaceutical companies ，so as to provide reference for pharmaceutical enterprises to fulfill their social responsibility in China. METHODS ：Taking 211 A-share listed pharmaceutical companies in China from 2015 to 2018 as samples ， using corporate performance as explained variables ，corporate social responsibility and financing constraints as explanatory variables，asset size ，equity nature ，growth，R&D investment ，marketing investment and annual as control variables ，a multiple regression equation was constructed to study the relationship among corporate social responsibility performance ，financial constraints and corporate performance and put forward the suggestions. RESULTS ：Corporate social responsibility had a significant positive impact on corporate financial performance ；in the promotion of corporate social responsibility on corporate performance ， finacing constratins couldn ’t inhibit the promote function. CONCLUSIONS ：In China ’s pharmaceutical industry ，the awareness of corporate social responsibility needs to be improved ；pharmaceutical enterprises actively perform social responsibility will interactively promote corporate performance. The overall financial constraints faced by Chinese pharmaceutical enterprises are not high，and enterprises which facing financial constraints will better improve their performance by fulfilling corporate social responsibility. It is suggested that the government should promote the legislative process of corporate social responsibility ； pharmaceutical enterprises should enhance the awareness of social responsibility and pay attention to the impact of financing constraints；investors should pay real-time attention to the responsibility information and actual performance of pharmaceutical enterprises.

Technological Development of Automation Solutions for the Energy Industry

Abstract The Innovation Centers are one of the arms of a nation's technological development. Due to their characteristics and objectives, these centers are equipped with laboratories, equipment and researchers capable of developing a product from basic research to the installation of the solution in the field. Entering the context of Innovation Centers and knowing how to correctly position the level of technological maturity is one of the challenges to be understood and explored. In order to advance the market phase, it is recommended to form alliances with technology-based companies to provide both production and commercialization of these technologies, even more if it is possible to create a spinoff from these centers, to take advantage of the experience, knowledge and skills already acquired over time.

Método conglomerado-análisis discriminante-análisis envolvente de datos para clasificar y evaluar eficiencia empresarial / Conglomerate method-discriminant analysis-data envelopment analysis to classify and evaluate business efficient / Análise de cluster-discriminatória-análise de envelopes de dados para classificar e avaliar a eficiência do negócio

RESUMEN En esta investigación se desarrolla un método que integra herramientas de análisis multivariado con el objetivo de identificar perfiles característicos de las pequeñas y medianas empresas exportadoras pequeñas y evaluar su eficiencia empresarial, de manera que se apoyen procesos de mejora en sus resultados. Para lo anterior se revisaron elementos teóricos asociados a la eficiencia empresarial y el cálculo estadístico multivariado, lo que permitió desarrollar una metodología que integra el análisis de conglomerados, análisis discriminante y análisis envolvente de datos para evaluar la eficiencia empresarial. Se analizaron 45 empresas pequeñas y medianas exportadoras de Cartagena-Colombia, en las que se identificaron 3 perfiles característicos con niveles promedio de eficiencia de 71,89% el uno, 70,93% el dos y 51,25% tres. El análisis discriminante mostró la pertinencia y relevancia de los perfiles identificados lográndose un 95,6% de clasificación correcta del modelo discriminante. Se concluye que las herramientas de cálculo multivariado analizadas en esta investigación son significativas para clasificar y evaluar la eficiencia de grupos empresariales. CLASIFICACIÓN JEL C19, O11, O32

ABSTRACT This research develops a method that integrates multivariate analysis tools with the aim of identifying characteristic profiles of small and medium-sized small exporting companies and evaluating their business efficiency so that improvement processes are supported in their results. For the above, theoretical elements associated with business efficiency and multivariate statistical calculation were reviewed, which develops a methodology that integrates cluster analysis, discriminant analysis and data envelopment analysis to evaluate business efficiency. 45 small and medium exporting companies from Cartagena-Colombia were analyzed, in which 3 characteristic profiles were identified with average efficiency levels of 71.89% for one, 70.93% for two and 51.25% for three. The discriminant analysis selected the relevance and relevance of the identified profiles, registering 95.6% of correct classification of the discriminant model. It is concluded that the multivariate calculation tools analyzed in this research are analyzed to classify and evaluate the efficiency of business groups. JEL CLASSIFICATION C19, O11, O32

RESUMO Nesta investigação é desenvolvido um método que integra ferramentas de análise multivariada com o objectivo de identificar perfis característicos das pequenas e médias empresas exportadoras e avaliar a sua eficiência empresarial, de forma a apoiar os processos de melhoria dos seus resultados. Para o efeito, foram revistos elementos teóricos associados à eficiência empresarial e ao cálculo estatístico multivariado, o que permitiu desenvolver uma metodologia que integra análise de clusters, análise discriminante e análise envolvente de dados para avaliar a eficiência empresarial. Foram analisadas quarenta e cinco pequenas e médias empresas de exportação em Cartagena-Colômbia, identificando três perfis característicos com níveis médios de eficiência de 71,89% para uma, 70,93% para duas e 51,25% para três. A análise discriminante mostrou a pertinência e relevância dos perfis identificados, atingindo 95,6% da classificação correcta do modelo discriminante. Conclui-se que as ferramentas de cálculo multivariado analisadas nesta investigação são significativas para classificar e avaliar a eficiência dos grupos empresariais. CLASSIFICAÇÃO JEL C19, O11, O32

A saúde do trabalhador do Sistema Único de Saúde (SUS) em tempos de crise: a realidade do Hospital Universitário Getúlio Vargas (HUGV) no Amazonas / Worker Health of the single health system in times of crises: the reality of the Getúlio Vargas University Hospitalin the Amazon

O artigo discute a saúde do trabalhador do Sistema Único de Saúde (SUS) em tempos de crise e as consequências do novo modelo de gestão da Empresa Brasileira de Serviços Hospitalares (EBSERH) para a saúde do trabalhador no Hospital Universitário Getúlio Vargas (HUGV). A investigação alicerçou-se nas abordagens qualitativa e quantitativa. Para a coleta de dados foram empregados dois tipos de formulários contendo perguntas abertas e fechadas. O primeiro tipo de formulário foi aplicado aos trabalhadores estatutários e celetistas de diferentes categorias profissionais e o segundo aos trabalhadores das equipes que atuam com a promoção da saúde do trabalhador no HUGV. Foi realizada também observação participante e anotação em diário de campo como forma de coleta de dados. A pesquisa revelou que os principais fatores que comprometem a saúde do trabalhador se relacionam com a estrutura física deficiente; com as precárias condições de segurança no ambiente de trabalho e, também, com a existência de diferentes vínculos empregatícios no mesmo ambiente hospitalar. Quanto às dificuldades que permeiam as atividades de promoção à saúde do trabalhador, ganhou destaque o baixo investimento financeiro e a carência de recursos humanos nas equipes de saúde

The article discusses the health of workers in the Unified Health System (SUS) in times of crisis and the consequences of the new management model of the Brazilian Hospital Services Company for workers health at the Getúlio Vargas University Hospital. The research was based on the qualitative and quantitative approach. For data collection, two types of forms containing open and closed questions were used. The first type of form was applied to statutory and celetistas workers of different professional categories and the second to workers of the teams that work with the promotion of workers health. Participant observation and annotation in a field diary were also used. The research revealed that the main factors that cause damage workers' health are related to the deficient physical structure; with the precarious conditions of safety in the work environment and also with the existence of different employment links in the same hospital. With respect to the difficulties of promoting workers health, the low financial investment and lack of human resources in health teams stand out

Compartilhamento de conhecimento e mentoring no contexto da indústria de software / Knowledge sharing in mentoring in the context of the software industry / Compartir el conocimiento en el contexto de la industria del software

O mentoring é uma prática empregada para compartilhar conhecimento entre pessoas mais experientes e menos experientes, representando uma possibilidade de aprendizagem. Em empresas de base tecnológica o conhecimento e o capital humano ocupam uma posição estratégica. Nesse sentido, o objetivo desta pesquisa foi compreender a relação entre a adoção de práticas de mentoring e o compartilhamento de conhecimento em uma empresa de desenvolvimento de software. É um estudo qualitativo, com o emprego do método de estudo de caso. Os dados foram coletados por meio de questionários conduzidos junto aos envolvidos no Programa Mentor dessa empresa. Os resultados indicam que o mentoring exerceu influência no modo e na quantidade de conhecimento compartilhado entre profissionais, com implicações da relação mentor-mentorado tanto no desenvolvimento profissional como nos relacionamentos pessoais. No mentorado evidenciam-se tipos e formas de compartilhamento, como reuniões, pair programming, avaliações formais e informais e leitura, bem como habilidades adquiridas pelos participantes e respectivas vivências.

Sharing knowledge is essential in contemporary knowledge-driven organizations. Thus mentoring is a practice used to share knowledge among more and less experienced people. In this sense, this research aims to understand the relationship between the adoption of mentoring practices and the sharing of knowledge in a software development company. This is a qualitative study, using the case study method. Data was collected through questionnaires conducted with those involved in the Mentor Program of this company. The results indicate that mentoring influences the way and amount of knowledge shared among professionals, with implications of the mentor-mentor relationship in both professional development and personal relationships. Mentoring shows types and forms of sharing, such as meetings, pair programming, formal and informal assessments and reading, as well as skills acquired by participants and their experiences.

El compartir el conocimiento es esencial en organizaciones contemporáneas orientadas al conocimiento, siendo el mentoring una práctica empleada para compartir conocimiento entre personas más experimentadas y menos experimentadas. En este sentido, el objetivo de esta investigación fue comprender la relación entre la adopción de prácticas de mentoring y el intercambio de conocimiento en una empresa de desarrollo de software. Es un estudio cualitativo, con el empleo del método de estudio de caso. Los datos fueron recolectados por medio de cuestionarios conducidos junto a los involucrados en el Programa Mentor de esa empresa. Los resultados indican que el mentoring ejerce influencia en el modo y la cantidad de conocimiento compartido entre profesionales, con implicaciones de la relación mentor-mentorado tanto en el desarrollo profesional como en las relaciones personales. En el mentor se evidencian tipos y formas de compartir, como reuniones, pair programming, evaluaciones formales e informales y lectura, así como habilidades adquiridas por los participantes y sus vivencias.

Cultura Organizacional como factor crítico en la Gestión del Conocimiento: Reflexiones en base al caso de una empresa industrial pública en Uruguay / Organizational Culture as a critical factor in Knowledge Management: Reflections based on the case of a public industrial company in Uruguay / Cultura organizacional como fator crítico na gestão do conhecimento: Reflexões baseadas no caso de uma empresa industrial pública no Uruguai

Resumen: Se trata de un estudio de caso con un enfoque descriptivo, que combinó una propuesta metodológica cualitativa complementada con un abordaje cuantitativo. Participaron del estudio 136 funcionarios de diversos sectores y ubicaciones geográficas de una empresa pública. Las conclusiones que se presentan destacan los hallazgos más relevantes sobre las relaciones entre perfil cultural, valores y prácticas y modalidades de intercambio y conversión de conocimiento.

Abstract: This is a case study with a descriptive approach, which combined a qualitative methodological proposal complemented with a quantitative approach. A total of 136 employees from various sectors and geographical locations of a public enterprise participated in the study. The conclusions that are presented highlight the most relevant findings on the relationships between cultural profile, values and practices and modalities of exchange and conversion of knowledge.

Resumo: Trata-se de um estudo de caso com um enfoque descritivo, que combinou uma proposta metodológica qualitativa complementada com uma abordagem quantitativa. Participaram do estudo 136 funcionários de diversos setores e localizações geográficas da empresa pública. Dentre as conclusões, destacam-se os resultados sobre as relações entre perfil cultural, valores e práticas e modalidades de troca e conversão de saberes.

Well-being and Ill-being at Work: Employees Representations in a Brazilian Public Company / Mal-Estar e Bem-Estar no Trabalho: Representações de Trabalhadores de Empresa Pública Brasileira

Abstract The present work aims to identify the thematic cores concerning employees' representations of well-being and ill-being at work in a Brazilian public company. Data were collected using open-ended questions from the Quality of Work Life Assessment Questionnaire. 5,833 workers participated in the study and were predominantly male (62%), with a mean age of 46.7 (SD = 11.61), married (58.7%), and with higher education (37.17%). We used the software Alceste for data treatment. The results revealed that the main sources of ill-being at work was bureaucratic labor organization (25%) and of well-being at work was importance and meaningfulness of work (24%). Organizational management is at the origin of ill-being at work and must be the object of corporate changes.

Resumo A pesquisa buscou identificar os núcleos temáticos das representações de bem-estar e mal-estar no trabalho de empregados de empresa pública brasileira. Os dados foram coletados por meio de questões abertas do Inventário de Avaliação de Qualidade de Vida no Trabalho. Participaram 5.833 trabalhadores: idade 46,7 (DP 11,61); sexo masculino (62%); casados (58,7%); curso superior (37,17%). Utilizou-se o aplicativo Análise Lexical do Contexto de um Conjunto de Segmentos de Textos (Alceste) no tratamento dos dados. Os resultados revelaram as principais fontes de mal-estar no trabalho (e.g. organização burocrática do trabalho, 25%) e de bem-estar no trabalho (e.g. importância e significado do trabalho, 24%). A gestão organizacional está na origem do mal-estar no trabalho e deve ser objeto das mudanças corporativas.

Caracterización de los marcos técnicos normativos contables y financieros de las sociedades comerciales, en Santiago de Cali, a diciembre 31 de 2016 / Caracterização da contabilidade técnica normativa e dos quadros financeiros de empresas comerciais, em Santiago de Cali, em 31 de dezembro de 2016 / Characterization of the normative technical accounting and financial frameworks of commercial companies, in Santiago de Cali, on December 31, 2016

Resumen El objetivo principal fue caracterizar los marcos técnicos normativos contables de estas organizaciones bajo la aplicación de la Ley 1314 de 2009, el Decreto 2420 de 2015 y sus modificatorios. Se muestra el ámbito de aplicación de estas sociedades, respecto a las normas técnicas contables y financieras. En la metodología, se empleó el estudio exploratorio, aplicando los parámetros de clasificación del Decreto 2420 de 2015, de la Ley 1314 de 2009. Entre los hallazgos están: el 1% de las sociedades comerciales está catalogada en el Grupo 1, las cuales aplican Normas de Contabilidad y de Información Financiera (NCIF); 39,96% está en el Grupo 2 y aplica las Normas de Información Financiera para PYMES; 59,03% está en el Grupo 3, con el modelo de contabilidad renuncia simplificada, designado para las microempresas Clasificación JEL: M100, M400, M410, M480.

Abstract The main objective was to characterize the technical regulatory frameworks of these organizations under the application of Law 1 314 of 2009, Decree 2420 of 2015 and its amendments; showing the scope of application of these companies in terms of technical accounting and financial standards. The methodology used was through an exploratory study in which the classification parameters of Decree 2420 of 2015, of Law 1314 of 2009 were applied. It was found that 1% of commercial companies are listed in Group 1 and apply Accounting and Financial Information Standards (NCIF); 39.96% do so with those of Group 2 and apply the Financial Information Standards for SMEs; 59.03%, those of Group 3, in the simplified resignation accounting model, designated for microenterprises JEL Classification: M100, M400, M410, M480

Resumo O objetivo principal foi caracterizar os quadros normativos técnicos contábeis dessas organizações sob a aplicação da Lei 1314 de 2009, Decreto 2420 de 2015 e suas alterações. O escopo de aplicação dessas empresas é mostrado, com relação aos padrões técnicos contábeis e financeiros. Na metodologia, utilizou-se o estudo exploratório, aplicando os parâmetros de classificação do Decreto 2420 de 2015, da Lei 1314 de 2009. Entre os achados estão: 1% das empresas comerciais estão listadas no Grupo 1, que se aplica Normas de Informação Contábil e Financeira (NCIF); 39,96% estão no Grupo 2 e aplicam as Normas de Informações Financeiras para PMEs; 59,03% estão no Grupo 3, com o modelo simplificado de contabilidade de renúncia, designado para microempresas. Classificações JEL: M100, M400, M410, M480.

Concentración del gasto sanitario en una aseguradora colombiana del régimen subsidiado, 2014 / Concentration of Health Spending in a Subsidized-scheme Colombian Insurance Company, 2014

Resumen Objetivo: Estimar la concentración del gasto sanitario según grupos de patologías y tipos de servicios en una aseguradora subsidiada que afilia personas pobres (estratos socioeconómicos 1 y 2) al Sistema de Salud de Colombia en 2014. Métodos: Se analizó el gasto sanitario en 1 666 477 afiliados, por grupos de patología y tipos de servicios, en el año 2014. Para la descripción de la concentración del gasto se utilizó el coeficiente de Gini y la curva de Lorenz. Resultados: El gasto sanitario de la aseguradora fue de usd 418 millones. De este, el 81 % se aplicó a servicios contenidos en el Plan Obligatorio de Salud (pos). Los grupos de patologías que concentraron el 43,4 % del gasto sanitario fueron cardiovascular (14,3 %), cáncer (7,8 %), enfermedades respiratorias (7,3 %), enfermedades urinarias (7 %) y traumatismos (6,9 %). Los servicios diagnósticos, curativos y de rehabilitación representaron el 77,8 % del gasto sanitario. La hospitalización fue el grupo de servicio que más impactó el costo (47 %), y las consultas, el más utilizado. Las curvas de Lorenz demostraron que el 70 % del gasto en salud se concentra en aproximadamente el 20 % de los afiliados, generando un coeficiente de Gini de 0,58. Conclusión: El diagnóstico y el tratamiento de las enfermedades crónicas no transmisibles concentran una alta proporción del gasto sanitario, lo cual genera una competencia de recursos para servicios preventivos y de promoción de la salud.

Abstract Objective: to estimate the concentration of health spending depending on pathology groups and types of services in a subsidized insurance company which enrolled low-income people (social economic strata 1 and 2) in the Colombian Healthcare System in 2014. Methodology: Health spending was analyzed in 1 666 477 members, set up by pathologies and types of services during 2014. To describe the concentration of health spending, researchers used the Gini coefficient and the Lorenz curve. Results: the health spending of the insurance company was US$418 million. Out of this, 81 % was used in service contained in the mandatory Health Plan (in Spanish, Plan Obligatorio de Salud -POS). The pathology groups that concentrated 43.4% of health spending were cardiovascular (14.3%), cancer (7.8%), respiratory diseases (7.3%), urinary diseases (7%) and trauma (6.9%). Diagnostic, healing and rehabilitation services represented 77.8% of health spending. Hospitalization was the service group with the highest impact on costs (47%), and consultations, the most used. The Lorenz curves showed that 70% of the health spending is concentrated in approximately 20% the Affiliated people, resulting in a 0.58 Gini coefficient. Conclusion: Diagnostic and treatment of chronic non-transmittable diseases concentrate a vast part of health spending, which produces a competition of resources for preventive services and healthcare promotion.

Survey on Accumulated Drug Information by Pharmaceutical Companies about Crushed or Simply Suspended Internal Medicines / 医薬品情報学

Objective: We conducted a survey on drug information accumulated by pharmaceutical companies about the adequacy of administration of crushed or simply suspended internal medicines through enteral feeding tube, examination methods to confirm adequacy and inquiries from medical institutions to pharmaceutical companies about the adequacy of these methods.Methods: We sent a questionnaire to 162 pharmaceutical companies that sell internal medicines to collect information. The survey was conducted from May 1, 2016 to March 31, 2017.Results: The questionnaire response rate was 61% (99 companies responded). Eighty and 90 percent of the companies possessed information about the drug crushing methods and simple suspension methods used for administration of internal medicines,respectively. The type of information and examination methods used varied among the companies, was very limited, and was often limited to new drugs. The information acquisition rate about crushing methods was 69.3% in original examination methods of pharmaceutical companies. On the other hand, 90.3% of the information about simple suspension methods was obtained by the unified method of Hand Book of Simple Suspension Method.Conclusions: In the future, medical practice and patients will benefit if examination methods to confirm the adequacy of crushing and administration through feeding tubes are commonly and consistently obtained by pharmaceutical companies. Furthermore, it would be very useful for information of crushing methods and simple suspension methods to be included in package inserts and interview forms.

Cardiovascular disease risk differences between bus company employees and general workers according to the Korean National Health Insurance Data

BACKGROUND: Bus drivers are known to be highly at risk of cardiovascular diseases. In this study, we assessed the cardiovascular disease prevalence of bus company employees in Seoul, South Korea, and compared the results to those of general workers. METHODS: We analyzed the 2014 Korean National Health Insurance (NHI) data and defined hypertension, diabetes, dyslipidemia, ischemic heart disease, and cerebrovascular disease based on the KCD-6 medical diagnoses. We used bus company employees as surrogate participants of bus drivers due to the characteristics of Korean NHI data. We identified bus company employees in Seoul based on one’s workplace which the insurance is registered. The prevalence of five diseases was compared between the bus company employees and general workers. We also calculated the odds ratios (OR) of five diseases between the bus company employees and general workers. To compensate the vast demographical differences between the two groups, we performed propensity score matching. RESULTS: Bus company employees have higher OR for having hypertension (OR 1.33, 95% CI: 1.28–1.39), diabetes mellitus (1.14, 95% CI: 1.08–1.22), and dyslipidemia (1.23, 95% CI: 1.17–1.29) than the general workers or propensity score matched controls. However, the OR of having ischemic heart disease were not significant. The OR of cerebrovascular disease were lower in bus company employees than in the general workers after adjusting the covariates, but similar in the propensity score matched model. CONCLUSION: This study showed that the ORs of cardiovascular disease risk factors are high in bus company employees when compared to the general working population. Further studies with the longitudinal design should be conducted to confirm the causal association.

Factors associated with fatigue in the employees of internet companies / 中华劳动卫生职业病杂志

Objective@#To explore factors associated with fatigue in employees working in Internet companies.@*Methods@#A cross-sectional study was conducted among 3603 employees from 35 internet companies. A self-conducted questionnaire was used to assess employees’ fatigue and related factors.@*Results@#The scores of body fatigue, mental fatigue and total fatigue were (4.53±2.56) , (2.37±1.64) , and (6.90±3.55) respectively. The body fatigue is positively correlated with job burnout and musculoskeletal disorders (r=0.426, 0.485) ; the mental fatigue is positively correlated with job burnout (r=0.429) . JDC and ERI occupational stress, burnout and high level of musculoskeletal disorders increased the risk of body fatigue of which odds ratios are 1.58, 1.72, 4.08 and 5.91; odds ratios for the risk of mental fatigue are 1.73, 1.37, 2.61 and 2.08. Sleep time over 7 hours reduces the risk of fatigue (P<0.05) with odds ratio of 0.61 and 0.62.@*Conclusion@#Employees of Internet companies is facing fatigue issues. To protect employee’s physical and mental health is highly important for employers to alleviate fatigue and improve work performance.

Association of occupational stress with job burnout and depression tendency in workers in Internet companies / 中华劳动卫生职业病杂志

Objective@#To investigate the association of occupational stress with job burnout and depression tendency in workers in Internet companies. @*Methods@#From July to November, 2016, the cross-sectional method was used to perform a questionnaire survey of 3603 workers in 35 Internet companies in Beijing, Shandong Province, and Zhejiang Province in China, and the association of occupational stress with job burnout and depression tendency was analyzed. @*Results@#Among these workers, 63.70% had occupational stress with job demand-control (JDC) and 34.60% had occupational stress with effort-reward imbalance (ERI) ; among the workers engaged in sales, 75.63% had occupational stress with JDC and 62.70% had occupational stress with ERI. Of all workers, 10.69% had job burnout, and among the workers engaged in sales, 22.12% had job burnout. Of all workers, 18.79% had the tendency of moderate-to-severe or severe depression, and among the workers engaged in sales, 46.13% had such tendency. Occupational stress with JDC increased the risk of job burnout and depression (odds ratio[OR]=3.52 and 1.85, P<0.05) , and occupational stress with ERI also increased the risk of job burnout and depression (OR=8.24 and 5.59, P<0.05) . In addition, irregular diet and insomnia were risk factors for job burnout; age ≥41 years, low income, sales position, working time spent on the screen ≥10 hours/day, insomnia, and poor self-evaluated health status were risk factors for depression tendency. @*Conclusion@#Occupational stress with JDC and ERI increases the risk of job burnout and depression tendency, and among the workers in Internet companies, the workers engaged in sales have the most severe occupational stress, job burnout, and depression tendency.