Diss. (sammanfattning) Uppsala : Uppsala universitet, 2005. / Härtill 6 uppsatser.

<p>This paper analyzes a manager's optimal ex-ante reporting system using a Bayesian persuasion approach (Kamenica and Gentzkow (2011)) in a setting where investors affect cash flows through their decision to finance the firm's investment opportunities, possibly assisted by the costly acquisition of additional information (inspection). I examine how the informativeness and the bias of the optimal system are determined by investors' inspection cost, the degree of incentive alignment between the manager and the investor, and the prior belief that the project is profitable. I find that a mis-aligned manager's system is informative</p><p>only when the market prior is pessimistic and is always positively biased; this bias decreases as investors' inspection cost decreases. In contrast, a well-aligned manager's system is fully revealing when investors' inspection cost is high, and is counter-cyclical to the market belief when the inspection cost is low: It is positively (negatively) biased when the market belief is pessimistic (optimistic). Furthermore, I explore the extent to which the results generalize to a case with managerial manipulation and discuss the implications for investment efficiency. Overall, the analysis describes the complex interactions among determinants of firm disclosures and governance, and offers explanations for the mixed empirical results in this area.</p> / Dissertation

CoordenaÃÃo de AperfeiÃoamento de Pessoal de NÃvel Superior / Study of adverse events in an accredited secondary hospital of CearÃ: an approach to risk management. Author: Milena Pontes Portela Beserra. Supervisor: ProfÂ. Dr Marta Maria de FranÃa Fonteles. [Master degreeâs dissertation. Post Graduation in Pharmaceutical Science. Department of Pharmacy â Federal University of CearÃ]. BACKGROUND: Hospital Risk Management acts in the prevention, detection, control or eliminate risks that could cause harm to patients, in Brazil this concept was implemented in 2001 by the National Agency for Sanitary Surveillance (Anvisa), Ministry of Health with the project Sentinel Hospitals, and currently brings together nearly two hundred institutions. It consists basically of three pillars: pharmacovigilance, haemovigilance and technical surveillance. Indicators of results and adverse events are fundamental tools of quality by pointing out aspects of care that can be improved by making patient care without risks and failures, and therefore safer. In order to improve the quality of healthcare services in recent decades had the strength of the Hospital Accreditation Program consisting of external evaluation system that verifies the compliance of the structure and care processes with the adopted set of standards previously established. OBJECTIVES: To study adverse events suffered by hospitalized patients or that were related to drugs and related in a public secondary hospital accredited by National Accreditation Organization (ONA), in 2010, contextualizing the risk management approach in the hospital. METHODS: We conducted a retrospective documentary base at the Hospital General Dr. Waldemar Alcantara (HGWA) a survey of all reports of adverse drug reactions (ADRs), reactions to blood products and technical defects of materials, equipment and drugs, studying, and the risk management with a focus on pharmacovigilance, haemovigilance and technical surveillance, respectively. RESULTS AND DISCUSSION: There have been 271 events, with 166 (61.3%) RAM, 64 (23.6%) technical defects, 41 (15.1%) transfusion reactions. We found a higher number of RAM in patients with extreme age and use of antimicrobials, as well as previously reported. The main reported ADRs were dermatological and medical groups were more involved antimicrobials for systemic use. The main blood component was transfused red blood cells, is also a major cause of anemia, transfusion reactions and the main indication. The most transfusion reactions reported were fever (55.6%), dyspnea (8.9%) and urticaria (8.9%), these reactions were immediate in 92.7% of cases, they occurred in up to 24 hours after transfusion. Techniques have been reported 64 complaints of 40 different products, the main products cited were: saline 100 mL closed system (14.1%) and micropore tape (7.8%). Had the potential to cause direct harm to patients 81.3% the complaints and the nursing staff was the main notifier. CONCLUSION: The HGWA presents a program of effective risk management, maintaining and working on positive indicators for the safety of the patient. Even more important is to note that you can perform a quality service in terms of risk management, even when it comes to a public hospital in northeastern Brazil with financial constraints. / Estudo dos eventos adversos em um hospital secundÃrio acreditado do CearÃ: uma abordagem no gerenciamento de riscos. Autora: Milena Pontes Portela Beserra. Orientadora: ProfÂ. DrÂ. Marta Maria de FranÃa Fonteles. [DissertaÃÃo de Mestrado â PÃs-graduaÃÃo em CiÃncias FarmacÃuticasâ Departamento de FarmÃcia da Universidade Federal do CearÃ]. INTRODUÃÃO: O Gerenciamento de Riscos Hospitalares atua na prevenÃÃo, detecÃÃo, controle ou eliminaÃÃo de riscos capazes de causar danos aos pacientes. No Brasil este conceito foi implantado em 2001 pela AgÃncia Nacional de VigilÃncia SanitÃria (Anvisa), do MinistÃrio da SaÃde, com o projeto Hospitais Sentinela, e, atualmente, congrega quase duas centenas de instituiÃÃes. à constituÃdo basicamente por trÃs pilares: farmacovigilÃncia, hemovigilÃncia e tecnovigilÃncia. Indicadores de resultados como os eventos adversos sÃo ferramentas fundamentais da qualidade por apontarem aspectos do cuidado que podem ser melhorados tornando a assistÃncia aos pacientes livre de riscos e falhas e, portanto, mais segura. Com o objetivo de melhorar a qualidade assistencial dos serviÃos, nas Ãltimas dÃcadas, tiveram forÃa os Programas de AcreditaÃÃo Hospitalar que consistem em sistema de avaliaÃÃo externa que verifica a concordÃncia da estrutura e dos processos assistenciais adotados com o conjunto de padrÃes previamente estabelecidos. OBJETIVOS: Estudar eventos adversos que acometeram os pacientes internados ou que se relacionaram a medicamentos e correlatos, em um hospital pÃblico secundÃrio acreditado pela OrganizaÃÃo Nacional de AcreditaÃÃo (ONA), no ano de 2010, contextualizando a abordagem no gerenciamento de risco hospitalar. MÃTODOS: Foi realizado um estudo retrospectivo de base documental no Hospital Geral Dr Waldemar AlcÃntara (HGWA) com levantamento de todas as notificaÃÃes de reaÃÃes adversas a medicamentos (RAM), reaÃÃes aos hemocomponentes e queixas tÃcnicas de materiais, equipamentos e medicamentos, estudando, assim, o gerenciamento de riscos com foco na farmacovigilÃncia, hemovigilÃncia e tecnovigilÃncia, respectivamente. RESULTADOS E DISCUSSÃO: Foram notificados 271 eventos, sendo 166 (61,3%) RAM, 64 (23,6%) queixas tÃcnicas e 41 (15,1%) reaÃÃes transfusionais. Foi encontrado maior nÃmero de RAM nos pacientes pertencentes aos extremos etÃrios e em uso de antimicrobianos, conforme jà bem descrito na literatura. As principais RAM notificadas foram as dermatolÃgicas e o grupo medicamentoso mais envolvido foram os antimicrobianos de uso sistÃmico. O principal hemocomponente transfundido foi o concentrado de hemÃcias, sendo tambÃm o maior causador de reaÃÃes transfusionais e a anemia a principal indicaÃÃo. As reaÃÃes transfusionais mais notificadas foram: febre (55,6%), dispnÃia (8,9%) e urticÃria (8,9%), essas reaÃÃes foram imediatas em 92,7% dos casos, pois ocorreram em atà 24h apÃs a transfusÃo. Foram notificadas 64 queixas tÃcnicas de 40 produtos diferentes, os principais produtos citados foram: o soro fisiolÃgico 100mL sistema fechado (14,1%) e fita microporosa (7,8%). PossuÃam potencial para causar dano direto aos pacientes 81,3% das queixas e a equipe de enfermagem foi a principal notificadora. CONCLUSÃO: O HGWA apresenta um programa de gerenciamento de riscos eficiente, com manutenÃÃo de indicadores positivos e trabalhando em prol da seguranÃa do paciente. Ainda mais importante à ressaltar que à possÃvel realizar um serviÃo de qualidade, em termos de gerenciamento de riscos, mesmo quando se trata de um hospital pÃblico do nordeste brasileiro com limitaÃÃes financeiras.

Diss. (sammanfattning) Umeå : Univ., 2005. / Härtill 5 uppsatser.

Thesis (Masters Diploma(Technology)--Cape Technikon, Cape Town, 1988 / The project entails designing and installing an emergency fire telephone system (EFTS) for the 23 storey Cape Town Administrative Civic Centre. The original system, with its mostly analogue circuitry, has no documentation available, is difficult to maintain and has become unreliable. After considering alternative systems the most economical option was to expand the original system by adding more extension telephones and to redesign the control section. The new EFTS briefly operates as follows: The status of ninety six extension telephones, installed at the emergency exits on each floor, are displayed on a mimic status display which both operators can monitor. Any emergency call can be identified by a green flashing LED and a distinctive bleep. The LED indicates the exact position and number of the telephone in the building, Each operator has a keypad and a two digit numeric display fitted his telephone. The operator can immediately answer incoming calls by pressing the queue button. Calls queue on a first in first out basis. The number of the extension telephone will be displayed on a numeric display. The operator can also select the extension he wishes to contact, by dialling the extension number on the keypad. The EFTS consists of nine printed circuit boards. A rack mounted Microcomputer board, made up of a Motorola MC6809 microprocessor, six 6821 PlAs, 2 kilobyte RAM, up to 16 kilobyte ROM and a watchdog timer controls the EFTS.Two Telephone Controller boards process voice signals and generate logic control signals for the CMOS voice switching circuitry on the Multiplexer Monitor boards. Six Multiplexer Monitor boards switch the two operators to any of the ninety six extension telephones and continuously monitor the extension telephone lines for faults and handset statuses. Noise and over voltage line protection is provided. The multiplexing of the 192 LEDs on the Mimic Status Display is controlled by the Microcomputer board. An unusual principle used in this design is the combination of low frequency AM and audio to affect communication. Two uninterruptable power supplies provide user independence from mains. Software used for the EFTS is written in 6809 Assembly Language. A Real time interrupt controls the Mimic Status Display. Operator actions are interfaced with the program logic by means of hardware interrupts.

This study was an investigation and an evaluation of the pupil record and reporting systems used in twenty elementary schools of Hill County. The purposes of this study were: 1. To establish criteria for evaluating the pupil record and reporting systems of these elementary schools. 2. To determine the adequacy of the pupil record and reporting systems of these elementary schools in terms of the criteria set up. 3. To offer recommendations for changes that could be made for the improvement of the twenty elementary schools of Hill County.

This article provides an analysis of the economic incentives and financial reporting for Special Purpose Entities (SPEs) over the last four decades. The analysis explains economic factors motivating business use of SPEs and the origins of SPEs in lease accounting and securitization transactions. Related financial reporting standards are identified and discussed, including the historical shift from a traditional control viewpoint to a primary beneficiary viewpoint for financial reporting for consolidation for SPEs (recently renamed Variable Interest Entities (VIEs) in U.S. Financial Accounting Interpretation 46R). The article also includes illustrative journal entries explaining SPE transactions from both the viewpoint of the creating company(s) and the SPE. Actual financial reporting examples and/or journal entries for SPEs created by Bank of America, General Motors Acceptance Corporation, Lucent Technologies and Alza Pharmaceuticals Corporation are also provided.

Thesis (Ph. D.)--University of Oklahoma. / Bibliography: leaves 113-119.

This study examines issues relating to the mandatory adoption of International Financial Reporting Standards (IFRS) by Greek listed companies. Initially, the impact of transition, as a result of differences between IFRS and Greek GAAP, on the first IFRS financial statements in 2005 is assessed. Then, a disclosure index is constructed, containing all the disclosure items mandated by the IFRS extant at the end of April 2006. Based on this research instrument, and two disclosure index methods, compliance with IFRS mandatory disclosures in their first year of implementation is examined. A review of disclosure theories, the features of the Greek financial reporting system, and considerations regarding the timing of the research are used as a basis for establishing a priori expectations and testing the potential factors explaining compliance with IFRS mandatory disclosures. Subsequently, any change in the value relevance of accounting information before and immediately after IFRS mandatory implementation is examined. Whether the reconciliation statements required by IFRS 1 provided value relevant information to investors is also explored. Finally, the valuation implications of IFRS mandatory disclosures are explored. The above analyses indicate the following. Greek listed companies’ financial statements were affected significantly by the adoption of IFRS. The average level of compliance with IFRS mandatory disclosures approximates to 80%. The impact on net income and shareholders’ equity, as a result of the transition to IFRS, as well as audit firm size, are significantly associated with the extent to which companies comply. No change in the value relevance of accounting information between 2004 and 2005 is identified. Reconciliation adjustments are incrementally value relevant and levels of mandatory disclosures do have valuation effects. Based on the findings of the above analyses, the study contributes to the relevant literature and discusses policy implications. It also concludes with suggestions for further research and recommendations on the methods for measuring compliance with IFRS mandatory disclosures.

<p>Spontaneous reporting systems (SRSs) for adverse drug reactions (ADRs) have been developed as a result of the thalidomide disaster, whereby thousands of children world-wide were born with birth defects. The Swedish Adverse Drug Reactions Advisory Committee was established in 1965. Since 1975, reporting has been compulsory for all suspected serious or new ADRs. International collaboration started in 1968 with countries contributing their ADR reports to an international database set up by the World Health Organization. </p><p>ADRs represent the negative side of the benefit-to-risk balance that in theory needs to be counteracted by perceived or established positive drug effects. All drugs are subject to preclinical and clinical testing prior to marketing authorization. However, these studies are insufficient to detect rare ADRs, ADRs that occur after long-term administration or with latency, ADRs that occur in special patient groups such as children, the elderly, patients with renal or hepatic insufficiency or patients on concomitant drug treatment, and ADRs that represent a modest increase in the risk of diseases (including mortality) that are prevalent in the study population. Postmarketing surveillance of drugs is therefore essential, and regulatory action may be needed on the basis of new ADR information. </p><p>SRSs are important sources of ADR information as exemplified here by the evaluation of peripheral sensory disturbances with fluoroquinolones, hyponatremia with antidepressants, blood dyscrasias with dipyrone, glucose intolerance with atypical antipsychotics, pulmonary embolism with combined oral contraceptives and extrapyramidal symptoms with selective serotonin reuptake inhibitors. SRSs can be used to study clinical manifestations of ADRs (that can give insights into potential ADR mechanisms), risk factors for the ADR or for specific outcomes of the ADR, and ADR reporting incidences when combined with sales data. Signals from SRSs may need to be studied further e.g., by use of large-scale epidemiologic studies based on record linkage between drug prescription databases and health databases. Owing to the rapid availability of information, however, SRSs are likely to remain of major importance for the post-marketing surveillance of drugs.</p>