國內最近幾年來，警察人員遭「強制扣薪」問題，隨著國內社經多元因素交互激盪，呈現逐年增加趨勢，身居為社會之一環，不論個人、家庭、職場、社會等各層面誘因，均一而再的衝擊影響渠意識，致使衍生各種深重困擾的風紀問題；以台北縣警察局所屬警察人員為例，遭法院裁定強制執行扣薪計有二百七十五人，佔全局人數百分之四點二，鑑於其發生過程多元複雜，且種種慘痛案例迄今仍重複發生，實值得深入加以探討；研究者因忝為台北縣政府警察局一員，乃僅就台北縣警察人員為例研提報告。 本論文從問題背景開始、以研究員警為何被扣薪原因，被扣薪後對員警家庭生活及職場意識為目的、研究方法則由相關文獻回顧著手，以參與觀察法、訪談法、多元方法（三角交叉檢視法）等研究方法，再經以問卷，設計以個人基本資料、強制扣薪原因、扣薪後對您自己及家庭生活、職場生活影響及對策等等項目，期建構出維護警察風紀之「最佳模式」。來瞭解對家庭生活、職場等二個面向之影響，並透過量化與質化方式，理論與實務並重進行探討分析，就整體形象、工作職場、家庭生活、長官互動、同儕關係、生活影響、其他各方面說明，深入研究問題之類型、成因、影響，針對問題提出結論之重點，獲致如下之研究發現、貢獻。 一、本論文從問題背景、相關文獻資料皆係唯一，研究問題之類型、成因、工作、家庭生活之影響，亦屬首創。 二、本研究有助警察團隊愈加堅實，以台北縣警察局所屬警察人員為例，本案經防制輔導措施實施，從93年9月迄94年1月已減57名。 三、就扣薪發生錯綜複雜過程，種種慘痛案例，迄今仍重複發生，本研究可予實務界立即參酌；亦提供可續研究發展的空間，有a.擴及五大都會區研究發展、b.台、澎、金、馬地區之探索、c.先進工業國家情況之探討。期望有利來者後續之研究，並冀求有關警察行政當局對本案現象之關注及作為。 四、依本研究發現，警察人員遭受法院強制扣薪，對於該員警本身之生理、心理、家庭、職場、生活、上司與下屬、同儕、親朋好友，皆有若干影響，提供未來改善可行參考方向。

INTRODUÇÃO: A síndrome coronariana aguda (SCA) é uma das manifestações clínicas da doença arterial coronariana. A Estratégia de Registro em Insuficiência Coronariana (ERICO) é uma coorte de indivíduos atendidos no Hospital Universitário da Universidade de São Paulo por SCA. O presente trabalho teve por objetivo descrever a frequência de uso o tempo para administração dos medicamentos habitualmente usados no tratamento das SCA nos participantes do estudo ERICO. MÉTODOS: Foram incluídos 746 participantes ERICO, entre fevereiro de 2009 e dezembro de 2012 que procuraram diretamente o hospital (N=656) ou que se dirigiram inicialmente a unidades de atenção primária à saúde (APS; N=90). Avaliamos o tempo do contato médico ao tratamento com aspirina, clopidogrel, heparina e trombolíticos, de acordo com a unidade de primeiro contato, utilizando modelos de regressão logística. Posteriormente, foram revisados os prontuários de 563 (85,8%) participantes que vieram diretamente ao hospital, e descritas as frequências de administração de aspirina, clopidogrel, heparinas, betabloqueadores, inibidores da enzima conversora de angiotensina (IECA) / bloqueadores dos receptores da angiotensina II (BRA), estatinas, nitratos e morfina. Os motivos de não-administração ou suspensão da aspirina, clopidogrel, heparinas, betabloqueadores e IECA/BRA foram obtidos dos registros em prontuário. RESULTADOS: Observamos que 93,6%, 86,1% e 86,5% dos participantes do estudo receberam aspirina, clopidogrel e heparina, respectivamente, durante as primeiras 24 horas de internação. Em modelos ajustados, indivíduos encaminhados de unidades de APS tinham mais chance de receber aspirina nas primeiras 3 horas (Razão de chances [RC]: 3,65; intervalo de confiança de 95% [IC95%]: 2,04-6,52), mas menor chance de receber heparina (RC: 0,32; IC95%: 0,16-0,62) ou clopidogrel (RC: 0,49; IC95%: 0,29-0,83) no mesmo intervalo de tempo. Entretanto, 24,4% dos participantes encaminhados das unidades de APS não receberam aspirina antes da transferência ao hospital. A não administração de aspirina, clopidogrel e heparina ao longo da internação foi um evento raro, e geralmente ligada a um maior risco de sangramento. Os betabloqueadores não foram prescritos para 15,8% dos participantes, e a principal causa encontrada foi a insuficiência cardíaca descompensada. IECA/BRA não foram prescritos para 16,7%, e a principal causa foi choque ou hipotensão. Entretanto, as causas de não-administração (64,0%) e de suspensão (26,4%) frequentemente não estavam descritas. CONCLUSÕES: Em nosso estudo, participantes que primeiramente foram a unidades de atenção primária tiveram uma maior probabilidade de receber tratamento precoce com aspirina, em comparação aos participantes que foram diretamente ao hospital. Entretanto, proporção significativa não recebeu o medicamento antes da transferência, apontando espaço para potenciais melhorias no atendimento. A frequência do uso de medicamentos no estudo ERICO foi, em geral, igual ou superior à maior parte dos estudos encontrados. A falha de registro adequado dos motivos de não-administração e suspensão em prontuário foi um achado frequente, e que também aponta para oportunidade de aperfeiçoamento da assistência / BACKGROUND: Acute coronary syndrome (ACS) is one of the clinical manifestations of coronary artery disease. The Strategy of Registry of Acute Coronary Syndrome (ERICO) is a cohort of individuals treated at the Hospital Universitário da Universidade de São Paulo due to an ACS event. The aim of this study was to describe the frequency of use and time-to-treatment for drugs commonly used in ACS treatment, in the ERICO study. METHODS: We included 746 ERICO participants enrolled from February 2009 to December 2012 who either sought the hospital directly (N = 656) or were initially referred to primary care units (N = 90). We evaluated the time-to-treatment with aspirin, clopidogrel, heparins and thrombolytics, according to the unit of first contact, using logistic regression models. Subsequently, the medical records of 563 (85.8%) participants who came directly to the hospital were reviewed and the frequency of aspirin, clopidogrel, heparins, beta-blockers, angiotensin-converting enzyme inhibitors (ACEI) / angiotensin II receptor blockers (ARB), statins, nitrates and morphine use. The reasons for non-administration and/or withdrawal of aspirin, clopidogrel, heparins, beta-blockers and ACEI / BRA were obtained from medical records. RESULTS: We observed that 93.6%, 86.1% and 86.5% of study participants received aspirin, clopidogrel and heparin, respectively, during the first 24 hours of hospitalization. In adjusted models, individuals referred from primary care units were more likely to receive aspirin within the first 3 hours (odds ratio [OR]: 3.65, 95% confidence interval [95%CI]: 2.04-6.52), But less likely to receive heparin (OR: 0.32; 95%CI: 0.16-0.62) or clopidogrel (OR: 0.49; 95%CI: 0.29-0.83) in the same time interval. However, 24.4% of the participants referred from primary care units did not receive aspirin before transfer to hospital. Non-administration of aspirin, clopidogrel, and heparin during hospitalization was a rare event, and generally linked to an increased risk of bleeding. Beta-blockers were not prescribed for 15.8% of the participants, and the main cause was decompensated heart failure. ACEI / ARB were not prescribed for 16.7%, and the main cause was shock or hypotension. However, the causes of non-administration (64.0%) and withdrawal (26.4%) were often not described. CONCLUSIONS: In our study, participants who first went to primary care units were more likely to receive early treatment with aspirin compared to those who went directly to the hospital. However, a significant proportion did not receive the drug prior to the transfer, indicating room for potential improvements in care. The frequency of medication use in the ERICO study was generally equal to or greater than those described in other studies. Failure to properly register the reasons for drug non-administration and treatment withdrawal was a frequent finding, pointing to an opportunity for improved care

The thesis analyses and assesses tax systems in the Czech Republic, Austria, Estonia, Latvia and Ukraine. Each structural components of corporate income tax and also taxation of profit shares paid to partners are compared. The comparison of taxation concepts are drawed mainly from the national perspective but the cross-border aspects are described as well. Based on all findings the conclusions about advantages and disadvantages of the tax systems are set.

This thesis provides a cross-country analysis of potential tax revenue losses due to the ways different countries tax over-border dividend and interest incomes of multinational enterprise. Withholding taxation of outgoing dividends and interest payments is regulated by domestic tax rules as well as bilateral double tax treaties. The signing of such a treaty might substantially reduce the tax rate levied by the source country on the outgoing passive income and thus decrease its tax revenue. We create a large panel dataset and estimate withholding tax rate elasticities of dividend and interest outflows for a large set of countries around the world. Subsequently, we use these elasticities to estimate potential tax revenue losses due to outgoing dividend and interest payments for the source countries in our dataset. The results show highly elastic dividend outflows, 2.3% - 2.58% decrease related to 1% increase in the applicable withholding tax. We also find substantial tax revenue losses due to dividend outflows for a number of source countries, the largest for Canada (1.35 - 3.19 billion USD) and the United States (2.27 - 2.94 billion USD). The investor country behind the largest part of potential losses shows up to be the Netherlands. JEL Classification F21, F23, H25, H26 Keywords double tax treaty;...

This research assessed psychosocial and cognitive factors influencing well-being, utilising a positive psychological perspective. The theoretical framework of this research was provided by two of the sub-theories of Self-Determination Theory – Basic Needs Theory and Organismic Integration Theory – along with Gender Role Theory, and Beck’s Cognitive Triad, with each of these theories relating differentially to the concept of control or self-determination. More specifically, the current research examined the relationship between gender role schema and the experience of childhood trauma with psychological, physical, and social well-being in adults. Two studies were conducted. Study 1 employed a random sample of 410 participants from Central Queensland, Australia, to develop the World Beliefs Inventory (WBI). This 21-item inventory was developed to assess world beliefs, based on a translation of Aerts et al.’s (1994) philosophical conceptualisation of world beliefs into common terminology. Developing the WBI enabled the assessment of world beliefs, which along with beliefs about oneself (operationalised as perceived control), and the future (dispositional optimism) constitute Beck’s (1976) cognitive triad. Statistical analyses indicated that the inventory provided a good representation of the world beliefs construct, as well as possessing favourable concurrent validity (e.g., positive views regarding the nature of the world were associated with decreased frequency of depressive symptoms experienced, and greater general psychological health and self-esteem). Study 2 was designed to investigate the direct and indirect relationships between gender role schema (masculinity and femininity) and the experience of childhood trauma with psychological, physical, and social well-being, being mediated by (a) the satisfaction of the basic psychological needs for autonomy, competence, and relatedness, (b) beliefs about the world, oneself, and the future, (c) the self-regulation of withholding negative emotion (SRWNE), and (d) somatic amplification. Study 2 employed a separate random sample of 605 participants from Central Queensland. Psychological, physical, and social well-being were each assessed independently to determine whether patterns of significant relationships were similar or different across the different types of well-being. In order to test the theories underlying the structural models of well-being, five hierarchical models of each type of well-being were analysed and compared. Satisfaction of the basic psychological needs for autonomy, competence, and relatedness, and beliefs about the future (dispositional optimism) were found to play a role in the process via which masculinity, femininity, and the experience of childhood trauma influenced all three forms of well-being, while world beliefs were additionally found to influence social well-being, and the SRWNE additionally influenced physical well-being. Results therefore support Basic Needs Theory and provide partial support for Beck’s cognitive triad. They also provide evidence of the utility of the concept of the SRWNE, which was developed in accordance with Organismic Integration Theory.

Purpose. To systematically develop and field test an intervention to engage families and healthcare teams in the decision-making process about life support for critically ill patients in the Intensive Care Unit (ICU). Setting. Adult medical-surgical ICU at a Canadian academic teaching hospital. Methods. The International Patient Decision Aid Standards (IPDAS) criteria and the Interprofessional Shared Decision Making (SDM) model guided the study of families facing decisions about life support for their relative in ICU that involved:1) systematic review; 2) qualitative descriptive study; 3) mixed methods field test of a novel patient decision aid (DA). Systematic review findings. Of 3162 citations, four trials evaluated interventions to improve communication between health professionals and patients/families. One intervention met eight of nine criteria for SDM but did not evaluate its effect on the benefit to communication. Qualitative study findings. Six family members and nine health professionals identified two options (life support or comfort care) and values associated with these options. Values included maintaining quality of life, surviving critical illness, minimizing pain and suffering, not being attached to machines, giving the family enough time to adapt emotionally to the patient’s health situation, and the judicious use of healthcare resources. Families were unlikely to become engaged without healthcare professionals making the decision explicit and minimizing other barriers across the decision-making process. Field test findings. Family members and health professionals for eight patients indicated that the DA was feasible to use, acceptable to users, had the potential to do what was intended, and did not seem to present adverse consequences to users. An enhanced delivery strategy is needed for future evaluation of its effect on facilitating patient/family involvement in decisions. Conclusions. Limited involvement of families in the process of decision-making about life support in the ICU reinforced the need for effective interventions to facilitate SDM. These studies validated the operationalization of the IPDAS criteria, as part of a systematic process for developing and field testing DAs. However, IPDAS criteria stop short of elements necessary to consider when implementing the DA in the processes of care.

Magistro baigiamajame darbe analizuojamas priešpriešinės pareigos vykdymo sulaikymo institutas ir šio teisių gynimo būdo įgyvendinimo sąlygos Lietuvos teisėje. Pirmoji baigiamojo darbo hipotezė – priešpriešinės pareigos vykdymo sulaikymas yra dvilypė sąvoka, talpinanti savyje du institutus – prievolės vykdymo sustabdymą ir sutarties vykdymo sustabdymą. Ji darbe pasitvirtino. Atlikta lyginamoji analizė parodė, jog kai kuriose kontinento šalyse priešpriešinės pareigos vykdymo sulaikymas pozityviojoje teisėje yra įtvirtintas bendros prievolės vykdymo sustabdymo teisės ir exceptio arba sutarties vykdymo sustabdymo teisės forma. Tose šalyse, kuriose prievolės vykdymo sustabdymo teisė neįtvirtina, exceptio yra suprantamas šiek tiek plačiau – į jo taikymo sferą patenka ir tie atvejai, kurie kitose šalyse būtų priskirti prievolės vykdymo sustabdymui. Tačiau nepaisant to, prievolės vykdymo sustabdymas ir exceptio yra skirtingos teisinės prigimties ir turėtų būti skiriami net ir tuo atveju, jeigu to nedaro pozityvioji teisė. Viena pagrindinių to pasekmių yra tai, kad sutarties vykdymo sustabdymo, priešingai nei prievolės vykdymo sustabdymo, neįmanoma įveikti pateikiant adekvatų prievolių įvykdymo užtikrinimą. Antroji baigiamojo darbo hipotezė – pagrindinis priešpriešinės pareigos vykdymo sulaikymo instituto sutartiniuose santykiuose tikslas yra išsaugoti sutartinius santykius, paskatinti skolininką pašalinti pažeidimus bei įvykdyti savo įsipareigojimus (favor contractus principas). Ši... [toliau žr. visą tekstą] / This master thesis analyses the institute of withholding performance of a counter obligation and the necessary conditions of its lawful realisation by the creditor. The first hypothesis of the thesis is the following: withholding performance of a counter obligation has a structure consisting of two elements – general right of retention and suspension of performance of a contract, also known as exceptio. This hypothesis was confirmed by the thesis. The comparative analysis which was carried out in the thesis showed that in some continental countries withholding performance is implemented in two tier structure – in the form of the general right of retention and exceptio. In those countries where positive law does not establish general right of retention exceptio is provided with elements which in other countries is though in the terms of a general right of retention (exceptio is thought to be a broader right). Nonetheless, general right of retention and exceptio are different in their legal nature. Therefore, those rights should be distinguished even if the positive law of the respective jurisdiction does not do that. The main outcome of this is that exceptio cannot be overridden by providing the adequate assurance of performing the contract (security). The second hypothesis of the thesis – the main objective of withholding performance in contractual relations is to provide incentives for the parties of a contract to “keep the contract alive”, for the debtor to eliminate the... [to full text]

Purpose. To systematically develop and field test an intervention to engage families and healthcare teams in the decision-making process about life support for critically ill patients in the Intensive Care Unit (ICU). Setting. Adult medical-surgical ICU at a Canadian academic teaching hospital. Methods. The International Patient Decision Aid Standards (IPDAS) criteria and the Interprofessional Shared Decision Making (SDM) model guided the study of families facing decisions about life support for their relative in ICU that involved:1) systematic review; 2) qualitative descriptive study; 3) mixed methods field test of a novel patient decision aid (DA). Systematic review findings. Of 3162 citations, four trials evaluated interventions to improve communication between health professionals and patients/families. One intervention met eight of nine criteria for SDM but did not evaluate its effect on the benefit to communication. Qualitative study findings. Six family members and nine health professionals identified two options (life support or comfort care) and values associated with these options. Values included maintaining quality of life, surviving critical illness, minimizing pain and suffering, not being attached to machines, giving the family enough time to adapt emotionally to the patient’s health situation, and the judicious use of healthcare resources. Families were unlikely to become engaged without healthcare professionals making the decision explicit and minimizing other barriers across the decision-making process. Field test findings. Family members and health professionals for eight patients indicated that the DA was feasible to use, acceptable to users, had the potential to do what was intended, and did not seem to present adverse consequences to users. An enhanced delivery strategy is needed for future evaluation of its effect on facilitating patient/family involvement in decisions. Conclusions. Limited involvement of families in the process of decision-making about life support in the ICU reinforced the need for effective interventions to facilitate SDM. These studies validated the operationalization of the IPDAS criteria, as part of a systematic process for developing and field testing DAs. However, IPDAS criteria stop short of elements necessary to consider when implementing the DA in the processes of care.

The main objective of this study is to expose the corporative income taxation granted by the legislations of different Latin American countries, trying to identify and analyze trends that  emerge  from  such  treatment. This paper does not intend to make a critical or comprehensive analysis of the corporative income taxation. This paper identifies the most important issues of the resident’s income taxation, deductible expenses, non-resident taxation and withholdings, and the anti-avoidance measures introduced by the domestic legislation of Latin American countries in order to avoid the base erosion. / El principal objetivo del presente trabajo es exponer el tratamiento del impuesto a la renta corporativo que otorgan las diferentes legislaciones de los países de Latinoamérica, procurando identificar y analizar las tendencias que de dicho tratamiento surgen; sin pretender hacer un análisis crítico ni exhaustivo de las mismas. Se identifican los aspectos más importantes del impuesto a la renta de los residentes, los gastos deducibles, los aspectos vinculados a la tributación de los no residentes, así como las medidas defensivas introducidas por las legislaciones domésticas que los Estados se han visto en la necesidad de implementar unilateralmente a fin de evitar laerosión de la base.

Submitted by DIEGO LOBON JIMENEZ FILHO null (jfilho2015@gmail.com) on 2016-11-29T16:57:43Z No. of bitstreams: 1 Tese_Diego_Lobon_Jimenez_Filho.pdf: 3364578 bytes, checksum: 8e70ceb974949881166a72cb68d4f112 (MD5) / Approved for entry into archive by Felipe Augusto Arakaki (arakaki@reitoria.unesp.br) on 2016-11-30T18:48:42Z (GMT) No. of bitstreams: 1 jimenezfilho_dl_dr_jabo.pdf: 3364578 bytes, checksum: 8e70ceb974949881166a72cb68d4f112 (MD5) / Made available in DSpace on 2016-11-30T18:48:42Z (GMT). No. of bitstreams: 1 jimenezfilho_dl_dr_jabo.pdf: 3364578 bytes, checksum: 8e70ceb974949881166a72cb68d4f112 (MD5) Previous issue date: 2016-11-18 / Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq) / O objetivo geral do estudo foi avaliar os riscos sanitários associados ao uso de fontes exógenas de hormônios sexuais nos programas de sincronização e indução de ovulação “Inseminação Artificial em Tempo Fixo (IATF)”, “Transferência de Embriões em Tempo Fixo (TETF)”, "Superestimulação ovariana (SOV)” sobre a saúde coletiva e meio ambiente. Para isto, o trabalho foi dividido em quatro capítulos. O primeiro capítulo apresenta as considerações gerais sobre legislação, período de carência, equipamentos de proteção individual, grupos de risco e resíduos sólidos de saúde. No segundo capítulo o objetivo foi avaliar o conhecimento e a percepção de risco dos criadores de bovinos e médicos veterinários na utilização de hormônios e determinar os possíveis riscos para a saúde coletiva. Neste experimento foram entrevistados 65 criadores e 40 médicos veterinários que utilizavam hormônios nos programas de reprodução assistida em bovinos (IATF, TETF, SOV). A análise de correspondência múltipla foi processada com os fatores socioeconômicos (escolaridade, tempo na atividade) e a percepção de risco no uso de hormônios reprodutivos. A totalidade dos criadores entrevistados afirmaram que “os estabelecimentos que comercializam produtos veterinários não exigiram prescrição veterinária para a venda dos hormônios”. Os “períodos de carências” na carne e no leite eram desconhecidos por 69,2% dos criadores e por 65% dos médicos veterinários. Dos profissionais que afirmaram conhecer a informação, apenas dois a citaram corretamente. O “uso de equipamentos de proteção individual (EPI)” durante a manipulação dos hormônios foi declarado por 56,9% dos criadores e 92,5% dos médicos veterinários, sendo “as luvas de procedimentos” o EPI mais utilizado. Ao serem questionados sobre “o grupo de pessoas inaptas à manipulação hormonal”, 21,5% dos criadores e 62,5% dos médicos veterinários afirmaram conhecer o grupo de risco. Houve associação entre criadores com “ensino superior” e “tempo na atividade menor que 5 anos” com a variável “conhece o grupo de pessoas que não deve manipular hormônios” (p < 0,01). O fator socioeconômico dos médicos veterinários “mais de 11 anos na atividade” também apresentou associação com a variável “conhece o período de carência” (p < 0,05). O terceiro capítulo teve como objetivo avaliar o conhecimento dos criadores e médicos veterinários sobre o descarte dos resíduos sólidos de saúde (RSS) e avaliar a possível contaminação ambiental durante a lavagem dos dispositivos intravaginais de progesterona. Foram consideradas questões socioeconômicas e sobre o descarte dos RSS. Além das entrevistas, foram realizadas análises de progestinas na água utilizada na lavagem dos dispositivos intravaginais de progesterona. As progestinas foram extraídas por cromatografia líquida de alta eficiência (HPLC) e analisadas por espectrometria de massas sequencial (MS/MS). Dos 65 criadores, 18,5% disseram ter “recebido orientação de como promover o descarte dos RSS”, entretanto, apenas um criador entrevistado promove o “correto descarte desse material”. A prática de queima dos RSS é realizada por 86% dos criadores. A quantidade de progesterona que sobrou no resíduo da água utilizada na lavagem dos dispositivos foi de não detectável a 515 µg/kg. O quarto capítulo traz orientações para manuseio dos hormônios reprodutivos e orientações para o descarte dos resíduos sólidos de saúde gerados durante os programas de reprodução assistida em bovinos. Por fim, conclui-se que existe falta de informação entre criadores e médicos veterinários sobre os períodos de carências dos hormônios, a importância do uso de EPI na sua manipulação, o grupo de pessoas que não deve manipular os hormônios, a exigência da prescrição veterinária para compra dos fármacos e o modo de descarte dos RSS gerados durante os protocolos hormonais. / The overall objective of this study was to investigate health risks associated to manipulation of exogenous sources of sex hormones for ovulation induction and synchronization, such as through “fixed-time artificial insemination (FTAI)”, “fixed-time embryo transfer (FTET)”, "over-stimulation of the ovary (SOV)”; evaluating potential effects on public health and to the environment. For this purpose, we divided this study into four chapters. The first describes current legal considerations, withholding periods, personal protective equipment (PPE), risk groups and health solid wastes. In the second chapter, it was aimed to test the knowledge and perception of cattle raisers and veterinaries on the use of hormones, as well as determining potential risks against public health. In this part, hormone users, among 65 breeders and 40 vet doctors, from a bovine assisted-reproduction program were surveyed (using FTAI, FTET, and SOV methods). Multiple-correspondence analysis was performed on socioeconomic factors as education level and experience time, as well as on respondents’ perception of risk regarding manipulation of reproductive hormones. All of the surveyed farmers said that no requirement of prescriptions by vet facilities to the purchasing of hormones. Surprisingly, meat and milk withholding periods were unknown by 69.2% breeders and 65% veterinarians. Of the professionals who claimed to know the information, solely two of them specified it correctly. PPE use while handling hormones was stated by 56.9% raisers and 92.5% vets, among which surgical gloves was mostly used. When questioned about the inability of some people to manipulate hormones, 21.5% farmers and 62.5% doctors declared being aware of such risk group. Interestingly, one can note an association between higher-education breeders working less than 5 years in the activity to the variable "knowledge of the group risk for hormonal manipulation (p < 0.01). Veterinarians with more than 11 years in the activity were also associated to the variable "knowledge on withholding period" (p < 0.05). The third chapter aims at evaluating the knowledge of veterinarians and breeders on the disposal of health solid waste (HSW), as well as ascertaining potential environmental contamination during washing out of intravaginal progesterone devices. Furthermore, socioeconomic issues regarding the HSW disposal were also taken into consideration. In addition to the surveys, progestin analyses were made in water used in the washing of intravaginal progesterone devices. Progestin was extracted by high-performance liquid chromatography (HPLC) and analyzed by tandem mass spectrometry (MS/MS). From the 65 surveyed farmers, 18.5% declared they had "been oriented on how to dispose HSW"; however, only one performs it properly. Nearly 86% raisers perform the burning of HSW. Nonetheless, the amount of progesterone left in wastewater from washings was of an undetectable level (515 µg/kg). The fourth chapter come out with guidelines on HSW disposal during reproductive-hormone manipulation in bovine assisted-breeding programs. Finally, we may conclude that there is a lack of information among breeders and veterinarians on withholding periods for hormones, PPE use importance during manipulation, group of people unable to manipulate hormones, veterinarian prescription requirement for drug purchasing and disposal manner of HSWs generated during hormone protocols. / CNPq: 142282/2013-8