Referencial para a auditoria interna nas instituições particulares de solidariedade social

Mestrado em AuditoriaAs Instituições Particulares de Solidariedade Social (IPSS), nos últimos anos e dada a situação actual do país, têm assumido um papel fundamental na sociedade. O principal objectivo que move estas Instituições é responder, de forma rápida e sustentada, às necessidades sociais. São, na maioria dos casos, geridas com o coração, mas muitas vezes sem as necessárias ferramentas de organização e gestão que são imprescindíveis. Com o aumento da procura de ajuda e com a diminuição dos apoios concedidos pelo Estado, é fundamental para a sobrevivência das IPSS cativar o apoio de particulares e para tal necessitam de dar provas da transparência da sua condição económica e elaborar informação que o demonstre, não só aos actuais, como também a potenciais interessados, sejam eles benfeitores, órgãos de controlo ou beneficiários. A necessidade do desenvolvimento de mecanismos e procedimentos que contribuam para esta difícil tarefa de cativar investimentos, remete estas Instituições para o foro da Auditoria Interna e os benefícios que lhe são associados. A presente dissertação pretende estudar em que medida as IPSS estão a recorrer a este serviço e se o mesmo traz valor acrescentado e contribui para a subsistência das Instituições.Private Institutions of Social Solidarity, in recent years and given the current situation of the country, have assumed a key role in society. The main objective that moves these institutions is to respond quickly and sustained to social needs. They are, in most cases, subjectively managed, but often without the necessary organization and management tools that are essential. With the increasing demand for help and with the decrease of the support provided by the State, is fundamental to the survival of the Private Institutions of Social Solidarity attract the support of individuals and for that they need to show transparency of their economic condition and prepare information that demonstrates, not only to current interested people, as well as potential bidders, whether they are benefactors, supervisory bodies or beneficiaries. The need to develop mechanisms and procedures that contribute to this difficult task of attracting investment leads these institutions the importance of Internal Audit and benefits that are associated to it. This dissertation aims to examine the extent of the Private Institutions of Social Solidarity in use of this service and if it adds value and contributes to the survival of this institutions

Tratamento da criptosporidiase, em pacientes com AIDS, por meio da paromomicina

A criptosporidíase de 25 pacientes adultos, com síndrome da imunodeficiência adquirida (AIDS) foi tratada por meio da paromomicina, sendo administrados, por via oral, 500mg quatro vezes ao dia, durante duas semanas. Houve boa resposta clínica, representada por redução considerável ou cessação da diarréia em 19 (76%), tendo a tolerância sido satisfatória. Somente em um (4%) doente ocorreram tonturas e, em outro (4%), surgiram náuseas e vômitos, possivelmente devido à medicação. Controle parasitológico de cura teve lugar em 20, verificando-se na maioria deles (75%) persistência do agente causal. Apesar do freqüente insucesso quanto à eliminação do parasita, a melhoria obtida na maioria das vezes e a apreciável tolerância ao medicamento, tornam a paromomicina opção muito útil na terapêutica da infecção intestinal causada pelo Cryptosporidium sp nos indivíduos com AIDS.The authors treated with paromomycin 25 patients, with AIDS and cryptosporidiasis. The drug was given orally in a doses of 500mg qid, for a period of 14 days. Tolerance was good, with just two cases of mild side-effects. Clinical improvement was obtained in 19 (76%) patients. Parasitological cure, however, occurred only in a low percentage (25%). In some cases where initial success was observed, recrudescence occurred after some weeks or few months, but with retreatment again clinical improvement was obtained. Even if it does not lead to frequent parasite eradication, the good clinical results and tolerance permit us to consider paromomycin one of the few drugs effective for the treatment of cryptosporidial diarrhea in AIDS patients. Studies with maintainance therapy are indicated

Tratamento da criptosporidiase, em pacientes com AIDS, por meio da paromomicina

A criptosporidíase de 25 pacientes adultos, com síndrome da imunodeficiência adquirida (AIDS) foi tratada por meio da paromomicina, sendo administrados, por via oral, 500mg quatro vezes ao dia, durante duas semanas. Houve boa resposta clínica, representada por redução considerável ou cessação da diarréia em 19 (76%), tendo a tolerância sido satisfatória. Somente em um (4%) doente ocorreram tonturas e, em outro (4%), surgiram náuseas e vômitos, possivelmente devido à medicação. Controle parasitológico de cura teve lugar em 20, verificando-se na maioria deles (75%) persistência do agente causal. Apesar do freqüente insucesso quanto à eliminação do parasita, a melhoria obtida na maioria das vezes e a apreciável tolerância ao medicamento, tornam a paromomicina opção muito útil na terapêutica da infecção intestinal causada pelo Cryptosporidium sp nos indivíduos com AIDS

Characterisation of microbial attack on archaeological bone

As part of an EU funded project to investigate the factors influencing bone preservation in the archaeological record, more than 250 bones from 41 archaeological sites in five countries spanning four climatic regions were studied for diagenetic alteration. Sites were selected to cover a range of environmental conditions and archaeological contexts. Microscopic and physical (mercury intrusion porosimetry) analyses of these bones revealed that the majority (68%) had suffered microbial attack. Furthermore, significant differences were found between animal and human bone in both the state of preservation and the type of microbial attack present. These differences in preservation might result from differences in early taphonomy of the bones. © 2003 Elsevier Science Ltd. All rights reserved

Evaluation of a quality improvement intervention to reduce anastomotic leak following right colectomy (EAGLE): pragmatic, batched stepped-wedge, cluster-randomized trial in 64 countries

Background Anastomotic leak affects 8 per cent of patients after right colectomy with a 10-fold increased risk of postoperative death. The EAGLE study aimed to develop and test whether an international, standardized quality improvement intervention could reduce anastomotic leaks. Methods The internationally intended protocol, iteratively co-developed by a multistage Delphi process, comprised an online educational module introducing risk stratification, an intraoperative checklist, and harmonized surgical techniques. Clusters (hospital teams) were randomized to one of three arms with varied sequences of intervention/data collection by a derived stepped-wedge batch design (at least 18 hospital teams per batch). Patients were blinded to the study allocation. Low- and middle-income country enrolment was encouraged. The primary outcome (assessed by intention to treat) was anastomotic leak rate, and subgroup analyses by module completion (at least 80 per cent of surgeons, high engagement; less than 50 per cent, low engagement) were preplanned. Results A total 355 hospital teams registered, with 332 from 64 countries (39.2 per cent low and middle income) included in the final analysis. The online modules were completed by half of the surgeons (2143 of 4411). The primary analysis included 3039 of the 3268 patients recruited (206 patients had no anastomosis and 23 were lost to follow-up), with anastomotic leaks arising before and after the intervention in 10.1 and 9.6 per cent respectively (adjusted OR 0.87, 95 per cent c.i. 0.59 to 1.30; P = 0.498). The proportion of surgeons completing the educational modules was an influence: the leak rate decreased from 12.2 per cent (61 of 500) before intervention to 5.1 per cent (24 of 473) after intervention in high-engagement centres (adjusted OR 0.36, 0.20 to 0.64; P < 0.001), but this was not observed in low-engagement hospitals (8.3 per cent (59 of 714) and 13.8 per cent (61 of 443) respectively; adjusted OR 2.09, 1.31 to 3.31). Conclusion Completion of globally available digital training by engaged teams can alter anastomotic leak rates. Registration number: NCT04270721 (http://www.clinicaltrials.gov)

Global variation in postoperative mortality and complications after cancer surgery: a multicentre, prospective cohort study in 82 countries

© 2021 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY-NC-ND 4.0 licenseBackground: 80% of individuals with cancer will require a surgical procedure, yet little comparative data exist on early outcomes in low-income and middle-income countries (LMICs). We compared postoperative outcomes in breast, colorectal, and gastric cancer surgery in hospitals worldwide, focusing on the effect of disease stage and complications on postoperative mortality. Methods: This was a multicentre, international prospective cohort study of consecutive adult patients undergoing surgery for primary breast, colorectal, or gastric cancer requiring a skin incision done under general or neuraxial anaesthesia. The primary outcome was death or major complication within 30 days of surgery. Multilevel logistic regression determined relationships within three-level nested models of patients within hospitals and countries. Hospital-level infrastructure effects were explored with three-way mediation analyses. This study was registered with ClinicalTrials.gov, NCT03471494. Findings: Between April 1, 2018, and Jan 31, 2019, we enrolled 15 958 patients from 428 hospitals in 82 countries (high income 9106 patients, 31 countries; upper-middle income 2721 patients, 23 countries; or lower-middle income 4131 patients, 28 countries). Patients in LMICs presented with more advanced disease compared with patients in high-income countries. 30-day mortality was higher for gastric cancer in low-income or lower-middle-income countries (adjusted odds ratio 3·72, 95% CI 1·70–8·16) and for colorectal cancer in low-income or lower-middle-income countries (4·59, 2·39–8·80) and upper-middle-income countries (2·06, 1·11–3·83). No difference in 30-day mortality was seen in breast cancer. The proportion of patients who died after a major complication was greatest in low-income or lower-middle-income countries (6·15, 3·26–11·59) and upper-middle-income countries (3·89, 2·08–7·29). Postoperative death after complications was partly explained by patient factors (60%) and partly by hospital or country (40%). The absence of consistently available postoperative care facilities was associated with seven to 10 more deaths per 100 major complications in LMICs. Cancer stage alone explained little of the early variation in mortality or postoperative complications. Interpretation: Higher levels of mortality after cancer surgery in LMICs was not fully explained by later presentation of disease. The capacity to rescue patients from surgical complications is a tangible opportunity for meaningful intervention. Early death after cancer surgery might be reduced by policies focusing on strengthening perioperative care systems to detect and intervene in common complications. Funding: National Institute for Health Research Global Health Research Unit

Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study

© 2022 The Author(s). Published by Elsevier Ltd. This is an Open Access article under the CC BY 4.0 licenseBackground: Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide. Methods: A multimethods analysis was performed as part of the GlobalSurg 3 study—a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital. Findings: Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3·85 [95% CI 2·58–5·75]; p<0·0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63·0% vs 82·7%; OR 0·35 [0·23–0·53]; p<0·0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer. Interpretation: Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised. Funding: National Institute for Health and Care Research