Objective: Global HIV/AIDS pandemic continues to affect people worldwide. India has approximately 2 million women living with HIV/AIDS. Women in India maintain a low status in society, with minimal autonomy. This study investigated the relationship between women's autonomy in decision-making and their AIDS knowledge (designated ‘ever heard of AIDS').Methods: This study used the 1998-2000 Demographic Health Survey with India's National Family Health Survey (NFHS-2). Data were collected on 90,300 ever-married women ages 15-49. Statistical analyses were conducted in SAS 9.1, including descriptive analysis, univariate analysis, and multiple logistic regression.Results: In the sample, 40,777 (45.2%) of the 90,300 women had ever heard of AIDS. Younger women (15-24 years) had the lowest prevalence of AIDS knowledge (40.9%). The highest geographic prevalence of knowledge was in South India (= 70.4%) compared to the lowest in Central India (=21.6%). Socio-economically, women in lowest level for standard of living had the lowest prevalence of AIDS knowledge (20.6%). Half of women with primary educations and 42.9% of Hindu women reported knowledge. Women were 1.71 (95% CI, 1.66-1.77) times more likely to have AIDS knowledge in the role of primary decision-makers. Even after adjusting, women in primary decision-making roles for their health care remained 16% (95% CI, 11-22) more likely to have AIDS knowledge compared to women whose husbands were primary decision-makers.Conclusion: The study allows for better understanding of the role that decision-making autonomy plays in HIV/AIDS knowledge among women in India. Intervention and education programs can integrate the findings to strengthen their effectiveness.

A classe contábil necessita manter elevados padrões éticos junto à sociedade, como pré-requisito essencial para a sua própria sobrevivência. Nesse contexto, este estudo teve como objetivo conhecer as percepções do contabilista a respeito do seu Código de Ética Profissional (CEPC), por meio de uma pesquisa de natureza descritiva e com a adoção do método quantitativo no tratamento dos dados. A amostra foi constituída por 2262 contadores e técnicos em contabilidade com registro ativo em Conselho Regional de Contabilidade, nos Estados do Rio de Janeiro, São Paulo, Minas Gerais e Rio Grande do Sul. Os resultados obtidos evidenciaram que, embora cerca de 73% dos profissionais concordem totalmente com a afirmação de que esse Código é importante como guia de conduta profissional, apenas 44% se predispõem a cumprir totalmente as normas estabelecidas pelo Conselho Federal de Contabilidade. A partir da regressão logística multivariada, constata-se que aqueles profissionais que concordaram totalmente que já leram o Código apresentaram 2,82 mais chances de cumprirem as determinações do Código do que os que discordaram totalmente dessa afirmação. Os profissionais que concordaram totalmente com a afirmação de que o CEPC ajuda-os a reduzir suas dúvidas apresentam 3,65 mais chances de cumprir o referido Código do que os que discordaram totalmente dessa afirmação. Em decorrência, a percepção do contabilista a respeito da importância dada ao CEPC como guia de conduta influencia a sua predisposição de cumprir o Código. Os resultados também sugerem que: a) a gravidade da infração ética é positivamente associada à percepção que o profissional tem sobre a sanção a ser aplicada ao infrator desse Código, embora exista um baixo coeficiente de correlação entre ambas; b) a avaliação teleológica, que contém situações atenuantes e agravantes não contidas no Código de Ética, pode influenciar o profissional em seu processo de tomada de decisão ética. / Brazilian accountants need to uphold high ethical standards in their service to society as this counts as an essential prerequisite for their survival. In this context, the objective of this study is to learn what perceptions of the Code of Ethics (CEPC) are held by these professionals. This is done by conducting descriptive research and adopting a quantitative method for analysis of data. The sample considered consists of 2,262 accountants and accountant technicians certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show that approximately 73% of professionals polled totally agree with the statement claiming that the Code is important as a guide of conduct; however, only 44% are willing to comply with the guidelines established by the Federal Council of Accounting. Multivariate logistic regression analysis shows that professionals who totally agreed to having read the Code are 2,82 times more likely to abide by its norms than those who totally disagreed with said statement. Professionals who totally agreed with the statement claiming that the CEPC helps them reduce their doubts are 3,65 times more likely to abide by the Code than those who totally disagreed with said statement. Consequently, an accountant’s perception of the importance of CEPC as a guide of conduct influences his/her predisposition to abide by it. The results suggest that: a) the gravity of an ethical infraction is positively associated with a professional’s perception of the Code sanction to be inflicted upon him/her, although there exists a small correlation coefficient between both; b) teleological evaluation, which contains mitigating or aggravating situations not included in the Code of Ethics, may influence a professional in his/her ethical decision-making process. The results do not provide enough evidence of the influence of individual factors on an accountant’s ethical decision-making process.

A classe contábil necessita manter elevados padrões éticos junto à sociedade, como pré-requisito essencial para a sua própria sobrevivência. Nesse contexto, este estudo teve como objetivo conhecer as percepções do contabilista a respeito do seu Código de Ética Profissional (CEPC), por meio de uma pesquisa de natureza descritiva e com a adoção do método quantitativo no tratamento dos dados. A amostra foi constituída por 2262 contadores e técnicos em contabilidade com registro ativo em Conselho Regional de Contabilidade, nos Estados do Rio de Janeiro, São Paulo, Minas Gerais e Rio Grande do Sul. Os resultados obtidos evidenciaram que, embora cerca de 73% dos profissionais concordem totalmente com a afirmação de que esse Código é importante como guia de conduta profissional, apenas 44% se predispõem a cumprir totalmente as normas estabelecidas pelo Conselho Federal de Contabilidade. A partir da regressão logística multivariada, constata-se que aqueles profissionais que concordaram totalmente que já leram o Código apresentaram 2,82 mais chances de cumprirem as determinações do Código do que os que discordaram totalmente dessa afirmação. Os profissionais que concordaram totalmente com a afirmação de que o CEPC ajuda-os a reduzir suas dúvidas apresentam 3,65 mais chances de cumprir o referido Código do que os que discordaram totalmente dessa afirmação. Em decorrência, a percepção do contabilista a respeito da importância dada ao CEPC como guia de conduta influencia a sua predisposição de cumprir o Código. Os resultados também sugerem que: a) a gravidade da infração ética é positivamente associada à percepção que o profissional tem sobre a sanção a ser aplicada ao infrator desse Código, embora exista um baixo coeficiente de correlação entre ambas; b) a avaliação teleológica, que contém situações atenuantes e agravantes não contidas no Código de Ética, pode influenciar o profissional em seu processo de tomada de decisão ética. / Brazilian accountants need to uphold high ethical standards in their service to society as this counts as an essential prerequisite for their survival. In this context, the objective of this study is to learn what perceptions of the Code of Ethics (CEPC) are held by these professionals. This is done by conducting descriptive research and adopting a quantitative method for analysis of data. The sample considered consists of 2,262 accountants and accountant technicians certified and chartered by the Regional Council of Accounting in the states of Rio de Janeiro, São Paulo, Minas Gerais and Rio Grande do Sul. The results obtained show that approximately 73% of professionals polled totally agree with the statement claiming that the Code is important as a guide of conduct; however, only 44% are willing to comply with the guidelines established by the Federal Council of Accounting. Multivariate logistic regression analysis shows that professionals who totally agreed to having read the Code are 2,82 times more likely to abide by its norms than those who totally disagreed with said statement. Professionals who totally agreed with the statement claiming that the CEPC helps them reduce their doubts are 3,65 times more likely to abide by the Code than those who totally disagreed with said statement. Consequently, an accountant’s perception of the importance of CEPC as a guide of conduct influences his/her predisposition to abide by it. The results suggest that: a) the gravity of an ethical infraction is positively associated with a professional’s perception of the Code sanction to be inflicted upon him/her, although there exists a small correlation coefficient between both; b) teleological evaluation, which contains mitigating or aggravating situations not included in the Code of Ethics, may influence a professional in his/her ethical decision-making process. The results do not provide enough evidence of the influence of individual factors on an accountant’s ethical decision-making process.

Researchers’ attempts at understanding the processes underlying witness choosing behavior have focused on applying models that predict that identifications will be primarily driven by memorial factors. However, research has shown that several non-memorial variables affect witness choosing behavior (e.g., administrator influence, clothing bias, co-witness information); thus a full understanding of the processes underlying witness choosing behavior needs to account for these effects. While the memory-based models do attempt to provide explanations for the effects of non-memorial based variables on choosing behavior they all do so within a memorial context. However, I will argue a lineup task is not simply a memory task but a task that allows both memorial and non-memorial variables to impact choosing behavior, with the latter affecting choosing through an inferential process. The purpose of the present study was to provide an initial test of a novel, inferential based framework (i.e., the Competition/Corroboration Conceptualization). In short, this framework predicts that the effect of non-memorial cues on choosing behavior will occur via leading witnesses to deliberatively infer who the suspect is, and that the extent to which a deliberative process is engaged is dependent upon the witnesses’ ecphoric experience. Study 1 (N = 146) had mock-witnesses view several lineups with non-memorial cues embedded in them; results showed that mock-witnesses engaged in an inferential process by using the cues in the lineup to help guide their choosing behavior. Study 2 (N = 376) had witnesses view either a target-present or target-absent lineup where a non-memorial cue suggested that witnesses should either identify the target, identify a specific filler, or was not included. Witnesses then made an identification decision. Results from study 2 showed that the presence of a non-memorial cue suggesting the suspect’s guilt increased suspect identifications compared to its absence, and importantly, that this effect was greater for witnesses who had a weak ecphoric experience. Findings across both studies suggest that an inferential based framework of witness choosing more fully encompasses the underlying nature of witnesses’ phenomenological experience. Practical implications and future directions are discussed.

Livsuppehållande vård möjliggör för många patienter ett förlängt liv. Att förlänga livet medför många etiska dilemman som kräver en öppen dialog vårdteamet sinsemellan. Sjuksköterskan är aldrig den som fattar beslut angående den livsuppehållande vården men är den som verkställer beslutet och utgör en länk mellan patient och vårdteam. Syftet med denna litteraturstudie är att undersöka hur sjuksköterskor upplever livsuppehållande vård. En frågeställning med nära anknytning till syftet utformades för att nå en djupare förståelse för ämnet. Metoden är en systematisk litteraturstudie bearbetad genom Goodmans sju steg för en forskningsprocess. Studien baseras på tio vetenskapliga artiklar framtagna genom databassökningar i databaserna PubMed och CINAHL. Resultatet från artikelgranskningen visar på att sjuksköterskorna inte upplever att deras åsikter tages med i beslutsfattandet av livsuppehållande vård samt att information som ligger till grund för beslutsfattandet ej meddelas dem. Slutsatsen för litteraturstudien är att sjuksköterskor upplever många känslor i den livsuppehållande vården men saknar ett forum där känslorna kan komma till uttryck. / Life-sustaining treatment makes it possible for a lot of patients to prolong their lives. Prolongation of life creates many ethical dilemmas that require an open dialogue within the patient care team. The nurse is never the one who makes the decision regarding the life-sustaining treatment but is the one who carries out the decision and constitute a link between the patient and the care team. The aim of this literature review is to examine nurses’ perception of life-sustaining treatment. One question with close attachment to the aim of this study was framed to reach a deeper understanding for the subject. The method is a systematic literature review processed through Goodman’s seven steps for a science process. The study is based on ten scientific articles assembled through searches in the databases PubMed and CINAHL. The results from the review of the articles show that nurses do not feel that their opinion is valued when decisions regarding life-sustaining treatment are being taken, and that they are not permitted to take part of the information that the decision is based on. The conclusion of this literature review is that nurses experience many feelings towards life-sustaining treatment but lacks a forum where the feelings may be expressed.

The vast majority of behavioral ethical research focuses on the antecedents of unethical behavior. Consequently, questions involving the consequences of organizational unethical behavior remain largely unanswered. Therefore, extant business ethics research largely neglects the impacts of organizational unethical behavior on individuals. Moreover, questions involving what organizations can do to correct or recover from having engaged in unethical behavior as well as individual responses to those efforts are also mostly ignored. Therefore, the purpose of this study is to investigate the impact of unethical activity on employees and explore organizations that have failed ethically and their attempts at recovery. This study explores two issues. First, how do employees react to organizational unethical behavior (OUB) and to what extent are those reactions dependent on contextual and individual factors? Second, to what extent can organizations recover from the negative impacts of ethical failure? More specifically, is it possible for organizations that fail in their ethical responsibilities to recover such that they are paradoxically "better-off" than their counterparts that never failed in the first place? To explore these issues I review, integrate and draw upon the ethical decision-making and service failure recovery literatures for theoretical support. Empirical testing included two studies. The first was a field study using survey data acquired from the Ethics Resource Center (ERC) in which over 29,000 participants were asked about their perceptions of ethics at work. Second, a supplemental field study was conducted in which 100 employees rated the characteristics of unethical acts (e.g. severity). Results revealed a negative direct effect of severity and controllability of the OUB on perceptions of organizational ethicality and a negative direct effect of controllability of the OUB on organizational satisfaction. Ethical context moderated the relationship between OUB controllability and perceived organizational ethicality. Partial support was found for the moderating effects of ethical context on the relationship between OUB severity and perceived organizational ethicality. Results also supported an ethical failure recovery paradox.

Federal educational policy, No Child Left Behind Act of 2001, focused attention on America’s education with conspicuous results. One aspect, highly qualified classroom teacher and principal (HQ), was taxing since states established individual accountability structures. The HQ impact and use of data-informed decision-making (DIDM) for Texas elementary science education monitoring by campus administrators, Campus Instruction Leader (CILs), provides crucial relationships to 5th grade students’ learning and achievement. Forty years research determined improved student results when sustained, supported, and focused professional development (PD) for teachers is available. Using mixed methods research, this study applied quantitative and qualitative analysis from two, electronic, on-line surveys: Texas Elementary, Intermediate or Middle School Teacher Survey© and the Texas Elementary Campus Administrator Survey© with results from 22.3% Texas school districts representing 487 elementary campuses surveyed. Participants selected in random, stratified sampling of 5th grade teachers who attended local Texas Regional Collaboratives science professional development (PD) programs between 2003-2008. Survey information compared statistically to campus-level average passing rate scores on the 5th grade science TAKS using Statistical Process Software (SPSS). Written comments from both surveys analyzed with Qualitative Survey Research (NVivo) software. Due to the level of uncertainty of variables within a large statewide study, Mauchly’s Test of Sphericity statistical test used to validate repeated measures factor ANOVAs. Although few individual results were statistically significant, when jointly analyzed, striking constructs were revealed regarding the impact of HQ policy applications and elementary CILs use of data-informed decisions on improving 5th grade students’ achievement and teachers’ PD learning science content. Some constructs included the use of data-warehouse programs; teachers’ applications of DIDM to modify lessons for differentiated science instruction, the numbers of years’ teachers attended science PD, and teachers’ influence on CILs staffing decisions. Yet CILs reported 14% of Texas elementary campuses had limited or no science education programs due to federal policy requirement for reading and mathematics. Three hypothesis components were supported and accepted from research data resulted in two models addressing elementary science, science education PD, and CILs impact for federal policy applications. / text

Cette thèse en informatique présente un travail de modélisation cognitive computationnelle, à partir de données de mouvements oculaires lors de tâches de recherche d'information dans des textes. Nous nous intéressons à cette situation quotidienne de recherche d'informations dans un journal ou une page web, dans laquelle il faut juger si un texte est sémantiquement relié ou non à un but, exprimé par quelques mots. Parce que le temps est souvent une contrainte, les textes ne sont souvent pas entièrement lus avant qu'intervienne la décision. Plus précisément, nous avons analysé les mouvements des yeux dans deux tâches de recherche d'information consistant à lire un paragraphe et à décider rapidement i) s'il est associé à un but donné et ii) s'il est plus associé à un but donné qu'un autre paragraphe traité auparavant. Un modèle est proposé pour chacune de ces situations. Nos simulations sont réalisées au niveau des fixations et des saccades oculaires. En particulier, nous prédisons le moment auquel les participants décident d'abandonner la lecture du paragraphe parce qu'ils ont suffisamment d'information pour prendre leur décision. Les modèles font ces prédictions par rapport aux mots qui sont susceptibles d'être traités avant que le paragraphe soit abandonné. Les jugements d'association sémantiques humains sont reproduits par le calcul des similarités sémantiques entre mots produits par l'analyse de la sémantique latente (LSA, Landauer et al., 2007). Nous avons suivi une approche statistique paramétrique dans la construction de nos modèles. Ils sont basés sur un classifieur bayésien. Nous proposons un seuil linéaire bi-dimensionnel pour rendre compte de la décision d'arrêter de lire un paragraphe, utilisant le Rang de la fixation et i) la similarité sémantique (Cos) entre le paragraphe et le but ainsi que ii) la différence de similarité sémantique (Gap) entre chaque paragraphe et le but. Pour chacun des modèles, les performances montrent que nous sommes capables de reproduire en moyenne le comportement des participants face aux tâches de recherche d'information étudiées durant cette thèse. Cette thèse comprend deux parties principales : 1) la conception et la passation d'expériences psychophysiques pour acquérir des données de mouvements oculaires et 2) le développement et le test de modèles cognitifs computationnels. / This computer science thesis presents a computational cognitive modeling work using eye movements of people faced to different information search tasks on textual material. We studied situations of everyday life when people are seeking information on a newspaper or a web page. People should judge whether a piece of text is semantically related or not to a goal expressed by a few words. Because quite often time is a constraint, texts may not be entirely processed before the decision occurs. More specifically, we analyzed eye movements during two information search tasks: reading a paragraph with the task of quickly deciding i) if it is related or not to a given goal and ii) whether it is better related to a given goal than another paragraph processed previously. One model is proposed for each of these situations. Our simulations are done at the level of eye fixations and saccades. In particular, we predicted the time at which participants would decide to stop reading a paragraph because they have enough information to make their decision. The models make predictions at the level of words that are likely to be fixated before a paragraph is abandoned. Human semantic judgments are mimicked by computing the semantic similarities between sets of words using Latent Semantic Analysis (LSA) (Landauer et al., 2007). We followed a statistical parametric approach in the construction of our models. The models are based on a Bayesian classifier. We proposed a two-variable linear threshold to account for the decision to stop reading a paragraph, based on the Rank of the fixation and i) the semantic similarity (Cos) between the paragraph and the goal and ii) the difference of semantic similarities (Gap) between each paragraph and the goal. For both models, the performance results showed that we are able to replicate in average people's behavior faced to the information search tasks studied along the thesis. The thesis includes two main parts: 1) designing and carrying out psychophysical experiments in order to acquire eye movement data and 2) developing and testing the computational cognitive models.

Submitted by Viviane Lima da Cunha (viviane@biblioteca.ufpb.br) on 2017-07-17T16:32:36Z No. of bitstreams: 1 arquivototal.pdf: 2814230 bytes, checksum: cec5972c5bac8a02a07ea5de206d2159 (MD5) / Made available in DSpace on 2017-07-17T16:32:36Z (GMT). No. of bitstreams: 1 arquivototal.pdf: 2814230 bytes, checksum: cec5972c5bac8a02a07ea5de206d2159 (MD5) Previous issue date: 2016-02-25 / The incorporation of new information systems in the field of Primary Health Care (PHC) is essential to the achievement of health actions, consistent with new proposals to care by professionals of the Family Health Strategy (FHS). In this context, the Information for Warning System Basic (SISAB), through the strategy e-NHS Primary Care was incorporated in order to improve the scenario so far installed with the Information System of Primary Care (SIAB), reducing workload in the collection and integration of data, and use of information by management in PHC. To start this process, the e-SUS AB has a data collection tool Simplified (CDS), which has its fulfillment through service records. Therefore, it is necessary to carry out an assessment about the understanding that health professionals have about the use of this new technology for decision-making in their practices. Thus, this study brought the objective: investigating how health professionals use the data or information e-NHS Primary Care for decision-making in their practices. It is an exploratory, descriptive study, with quantitative and qualitative approach, conducted with the participation of 362 professionals, including nurses, doctors and dentists, FHS workers in the city of João Pessoa - PB. For sample composition was considered a stratified sampling with proportional allocation, with a significance level of 95% and margin of error of 5%. The study was conducted by applying a semi-structured questionnaire with open and closed questions after approval by the Research Ethics Committee (CEP), with CAEE: 3940114.0.0000.5188 and the Municipal Health Secretariat (SMS). For data analysis it was built a database and performed the descriptive analysis with simple frequency and percentage, and inferential statistics through the Kruskal-Wallis test hypotheses, Multiple comparisons and Mann-Whitney. For the analysis of qualitative data there was used the technique of thematic analysis of Bardin. The results were able to identify the existence of similarities and differences between the groups of workers investigated by means of hypothesis testing. In addition, it was found that some professionals use the data from the e-SUS records to make decisions in their practices, given the existence of difficulties in this path as non-receipt of reports from data collected; plugs not suitable to local conditions; incomplete profiles; lack of training or continuing education, among others. Although, the study participants reported the need for readjustment of the chips, as well as feedback from data collected through reports, and even the implementation of Electronic Health Record Citizen (PEC), as they believe they would have the information immediately to guide and plan health actions in the FHS. / A incorporação de novos sistemas de informação na área da Atenção Primária à Saúde (APS) é essencial para a concretização das ações em saúde condizentes com novas propostas de cuidar pelos profissionais da Estratégia Saúde da Família (ESF). Logo, o Sistema de Informação para Atenção Básica (SISAB) foi incorporado na ESF por meio da estratégia e-SUS, com o objetivo de melhorar o cenário de dificuldades para com o uso dos dados e informações coletadas com o Sistema de Informação da Atenção Básica (SIAB). Esse novo sistema propõe a redução da sobrecarga de trabalho na coleta e inserção dos dados, assim como melhorar a eficiência no uso da informação pela gestão no processo de tomada de decisão. O e-SUS AB conta com uma ferramenta de Coleta de Dados Simplificada (CDS), a qual tem seu preenchimento por meio de fichas de atendimento. Para tanto, se faz necessária investigar o conhecimento que os profissionais de saúde têm a respeito da utilização dessa nova tecnologia para a tomada de decisão em suas práticas. Logo, o presente estudo trouxe como objetivo: investigar como os profissionais de saúde utilizam os dados e informações do e-SUS Atenção Básica para a tomada de decisão em suas práticas. Trata-se de um estudo exploratório, descritivo, com abordagem quanti-qualitativa, realizado com a participação de 362 profissionais, entre enfermeiros, médicos e odontólogos, trabalhadores de ESF do município de João Pessoa – PB. Para composição da amostra foi considerada uma amostragem estratificada com alocação proporcional, com nível de confiança de 95% e margem de erro de 5%. O estudo foi realizado por meio da aplicação de um questionário estruturado, contendo questões abertas e fechadas após aprovação do projeto pelo Comitê de Ética em Pesquisa (CEP), com CAEE n° 3940114.0.0000.5188 e pela Secretaria Municipal de Saúde (SMS). Para a análise dos dados foi construído um banco de dados e realizado a análise descritiva com frequência e porcentagem simples, e estatística inferencial por meio dos testes de hipóteses de Kruskal-Wallis, Comparações Múltiplas e Mann-Whitney. Para a análise dos dados qualitativos foi empregada a técnica da análise temática de Bardin. Os resultados puderam identificar a existência de semelhanças e diferenças entre os grupos de trabalhadores investigados por meio dos testes de hipóteses. Além disso, constatou-se que os profissionais pouco utilizam os dados provenientes das fichas do e-SUS para tomar decisões em suas práticas, haja vista a existência de dificuldades nesse percurso como: não recebimento de relatórios dos dados colhidos; fichas não adequadas à realidade local; fichas incompletas; falta de treinamentos ou educação permanente, entre outros. Portanto, os participantes do estudo relataram a necessidade de readequação das fichas, assim como, o feedback dos dados coletados por meio de relatórios, e até mesmo, a implantação do Prontuário Eletrônico do Cidadão (PEC), já que acreditam que teriam a informação de forma imediata para nortear e planejar as ações em saúde na ESF.

Orientador: Jose Wilson Magalhães Bassani / Tese (doutorado) - Universidade Estadual de Campinas, Faculdade de Engenharia Eletrica e de Computação / Made available in DSpace on 2018-08-05T12:39:44Z (GMT). No. of bitstreams: 1 Rocha_LeticiaSantosda_D.pdf: 931669 bytes, checksum: a042ec9b535989c70d7e76efd1b732dc (MD5) Previous issue date: 2005 / Resumo: O Centro de Engenharia Biomédica (CEB) da Universidade Estadual de Campinas (UNICAMP) gerencia as atividades de manutenção (corretivas e preventivas) de um parque de cerca de 10.000 equipamentos médicos da área de saúde da Universidade, que inclui dois hospitais, dois centros médicos e uma escola de medicina. Para controlar estes serviços, o setor de Engenharia Clínica do CEB possui um sistema de gerenciamento baseado em uma máquina de estados, no qual todas as ordens de serviço (OS) são caracterizadas por trajetórias compostas pelos estados pelos quais cada OS passa durante a sua execução. Os estados são microprocessos ativados para solução de tarefas específicas. Cada mudança entre microprocessos é denominada, neste sistema, transicão. A nossa hipótese de trabalho foi que seria possível implementar no CEB um método de cálculo do custo das OS utilizando a técnica de custeio por atividade (Activity Based Costing, ABC). Para testar esta hipótese, tomamos as atividades (unidades fundamentais para a composição do custo ABC) equivalentes às transicões. Com esta abordagem fomos capazes de extrair o custo ABC das ordens de serviço, calcular o custo dos serviços prestados, exercitar o conceito de lucratividade (simulando valores de venda para cada OS com base no mercado), explicitar os custos das atividades dos indivíduos dentro dos diversos setores do CEB e estudar o impacto sobre o serviço (conjunto de atividades) de um determinado excedente "planejado", mediante o oferecimento de serviços para o mercado. Tendo em vista a possibilidade de calcular lucros para cada tipo de OS, pudemos estudar a aplicação de um processo de decisão, usando a técnica processo de hierarquia analítica (Ana/ytic Hierarchy Process, AHP) para decidir sobre a escolha da manutenção feita por terceiros ou feita pela equipe da casa. Os exercícios de cálculo de custos em diferentes condições ilustram a possibilidade de uso do ABC para gerenciamento baseado em atividade (Activity Based Management, ABM) e resultaram valores compatíveis com a realidade do sistema público universitário de saúde (e.g. custo das OS, custo do trabalho e atividades no CEB). Concluímos que a estratégia adotada de equivalência entre atividades e transições viabiliza e facilita a implementação do sistema ABC (o que confirma a nossa hipótese) e que, tendo em vista os preços praticados no mercado, um excedente da venda de serviço pode ser gerado, mesmo em um sistema público de saúde como o da UNICAMP, no qual os custos, essencialmente fixos (e.g. pessoal, depreciação, custos gerais), não podem ser reduzidos de modo trivial / Abstract: The Center for Biomedical Engineering (CEB) at 8tate University of Campinas (UNICAMP) manages the maintenance activities (corrective and preventive) of about 10,000 medical devices for the health care area of the university, which is comprised by two hospitais, two medical centers and a medicine school. In order to control these maintenance activities, the Clinical Engineering department makes use of a state machine-based management system in which the service orders (80) are characterized by trajectories (sequence of states) constructed while the 80 is processed. The states are microprocesses, which are activated to solve specific tasks. Each transition between two microprocesses (the state transition) is named, in short, a transition. We worked under the hypothesis that it would be feasible to implement at CEB a method for 80 costing based on the Activity-Based Costing (ABC) technique. To test our hypothesis, we made activity, fundamental token for ABC, equivalent to transition. With this approach, we were able to extract the ABC cost of each 80, to estimate cost for a specific service proposal, to exercise the concept of profitability by simulating selling costs for each 80 based in the current market, to explicit activity costs for individual jobs in CEB, and to study the impact of offering external services upon the total amount of activities of a certain "planned profit". By the analysis of 80 involving third party services, we studied the possibility of using the Analytic Hierarchy Process (AHP) technique to choose between third party or in-house services. The different conditions of ABC application in the present work iIIustrated the possibility of using ABC for Activity-Based Management (ABM), with results compatible with the expected figures for a public university health system (which validated our hypothesis). We conclude that our strategy of equivalence between activity and transition made the ABC feasible and relatively simple. We also found that according to the current market prices it is possible to envisage profit even in a health system such as in UNICAMP, in which costs are essentially fixed (e.g. staff, depreciation, general costs) / Doutorado / Engenharia Biomedica / Doutor em Engenharia Elétrica