Gobierno corporativo, profesionalización y plan de sucesión para la Empresa ATAI de Tibás Ltda.

Proyecto de Graduación (Maestría en Dirección de Empresas) Instituto Tecnológico de Costa Rica, Escuela de Administración de Empresas, 2017.The following project is developed in ATAI of Tibás Ltda. Family business, which is dedicated to sale technical articles for the areas of art, surveying, architecture and engineering (hence its name). Main purpose of paper is to propose governing structures, succession and retirement plans, using best practices for family businesses, to improve management efficiency and guarantee business continuity. Document is divide in five main chapters structured as follows: First chapter entitled Generalities covers company background, approach, research problem, justification, objectives, closing with scope and limitations. Second chapter is the Theoretical Framework which focus on explaining relevant theoretical elements in topics of: family business, roles, decision making, conflict management, perspectives, governance bodies, governance structures, leadership, succession, professionalization and research methodology. Chapter three is Methodological Framework which explains procedures and instruments used during development of the project. It details information gathering tools used internally within the company and how results were used to approach the proposals. Chapter four called Diagnosis focus on aspects within the company and family, specifically on aspects relevant to governance structures, retirement plans and succession, concluding with presentation of strengths, weaknesses, opportunities and Threats (SWOT). Once diagnosis is made, Proposals are elaborated in chapter five, which outlines practices, governing bodies, succession, retirement plans and roles for the business family. Finally, document closes with conclusions and recommendations derived from diagnosis and proposals made respectively.Empresa ATAI de Tibás, Ltda

Análisis del error por estimación de costos de importación a través del método de prorrateo aplicado en Costa Rica para los años 2009-2010

Proyecto de graduación (Licenciatura en Administración de Empresas. Enfasis en Finanzas) Instituto Tecnológico de Costa Rica, 2010.During the rapid change experienced by the business environment as a result of the World Economic Crisis 2008-2010 originated in the United States, it is clear that the levels of demand at a corporate level have increased considerably, especially in the spectrum of efficient management and cost allocation for business competitiveness. As a result of the factors that are part of the optimization chain, some Costa Rican businessmen whose primary activity is confined within the framework of importing goods, have opted to improve their systems, processes and procedures to ensure a better accuracy, and at the same time an adequate analysis in relation to the expenditures they need to incur, their distribution and impact on corporate finance. The management of import cost is not confined just to the calculation of the same; on the contrary, it must be understood as an integral element tied with the concepts of strategy and administration that would have a broader and more complete direction. In a comprehensive way, we can conclude that the method of allocating import costs, oriented to the assessment of the impact on the utility and the final price of the goods within a particular industry, would come to meet intrinsic and indelible needs of any organization, such as the decision making process of economic and financial matters. In line with this, the purpose of this research is to determine, analyze and highlight the importance of implementing an import cost allocation model, oriented to the current needs of industry in Costa Rica, as well as to demonstrate and justify why we criticize the apportionment costing model for certain goods, that distort the final price and corporate profit, by obeying to a traditionalist effect based on pragmatism. Indeed, it is crucial that companies raise their eyes and regain the ability to think systematically about their future and about competitiveness at a cost level. At a time of financial recovery were the Costa Rican industry is thrown into an opportunity to improve and to project its growth beyond what meets their eyes, taking advantage of the moment to make changes to old processes and leaving out those factors that do not add value to the organization.Instituto Tecnológico de Costa Rica. Escuela de Administración de Empresas

Objetivos de cálculo de coste en las empresas de tratamiento y abastecimiento urbano de agua potable. El coste del agua desalada

Entre las acciones emprendidas por la Unión Europea en el ámbito de la política de aguas, destaca la Directiva 2000/60/EC del Parlamento Europeo y del Consejo, que establece un marco de acción comunitaria en dicho ámbito. Esta norma, ampliamente conocida como Directiva Marco del Agua, indica en su artículo 9 que los miembros de los estados tendrán en cuenta el principio de recuperación de los costes de los servicios de aguas, incluidos lo medioambientales. Teniendo en cuenta dicho precepto legal, las empresas de tratamiento y abastecimiento urbano de aguas tienen la necesidad de generar información sobre los costes en general, y sobre los costes (y otras magnitudes) medioambientales en particular. En el presente trabajo centramos nuestra atención en el cálculo del coste de uno de los outputs de tales empresas, como es el agua desalada.From among actions undertaken by the European Union in the field of water policy, emphasize the Directive 2000/60/EC of the European Parliament and of the Council, that establishes a framework for community action in the refereed field. This standard, widely known as Water Framework Directive, indicates in its article 9 that member states shall take account of the principle of recovery of the costs of water services, including environmental. According to this legal framework, municipal water supply entities must generate information about their general costs and, more particularly, about their environmental costs and other environmental items. So, in this paper we focus on the calculation of the cost of desalinated water, which is one of these entities’ main outputs

Factors associated with discontinuation of biologics in patients with inflammatory arthritis in remission: data from the BIOBADASER registry

Background: The objectives of this study were to assess the discontinuation of biologic therapy in patients who achieve remission and identify predictors of discontinuation of biologics in patients with inflammatory arthritis in remission. Methods: An observational retrospective study from the BIOBADASER registry comprising adult patients diagnosed with rheumatoid arthritis (RA), ankylosing spondylitis (AS), or psoriatic arthritis (PsA) and receiving 1 or 2 biological disease-modifying drugs (bDMARDs) between October 1999 and April 2021. Patients were followed yearly after initiation of therapy or until discontinuation of treatment. Reasons for discontinuation were collected. Patients who discontinued bDMARDs because of remission as defined by the attending clinician were studied. Predictors of discontinuation were explored using multivariable regression models. Results: The study population comprised 3,366 patients taking 1 or 2 bDMARDs. Biologics were discontinued owing to remission by 80 patients (2.4%): 30 with RA (1.7%), 18 with AS (2.4%), and 32 with PsA (3.9%). The factors associated with a higher probability of discontinuation on remission were shorter disease duration (OR: 0.95; 95% CI: 0.91-0.99), no concomitant use of classic DMARDs (OR: 0.56; 95% CI: 0.34-0.92), and shorter usage of the previous bDMARD (before the decision to discontinue biological therapy) (OR: 1.01; 95% CI: 1.01-1.02); in contrast, smoking status (OR: 2.48; 95% CI: 1.21-5.08) was associated with a lower probability. In patients with RA, positive ACPA was associated with a lower probability of discontinuation (OR: 0.11; 95% CI: 0.02-0.53). Conclusions: Discontinuation of bDMARDs in patients who achieve remission is uncommon in routine clinical care. Smoking and positive ACPA in RA patients were associated with a lower probability of treatment discontinuation because of clinical remission.This research is supported by the Research Unit of the Spanish Society of Rheumatology. BIOBADASER is supported by the Spanish Agency of Medicines and Medical Devices (AEMPS), Biogen, Bristol-Myers and Squibb (BMS), Celltrion, Janssen, Lilly, Merck Sharp and Dohme (MSD), Novartis, Pfizer, Regeneron, and Samsung Bioepis.S

Improvement In Diagnosis And Treat-to-target Management Of Hyperuricemia In Gout: Results From The Gema-2 Transversal Study On Practice

The objective of the study was to evaluate changes regarding main European League Against Rheumatism (EULAR) recommendations on diagnosis and treatment of gout compared to a previous assessment. The GEMA-2 (Gout Evaluation and MAnagement) is a transversal assessment of practice for gout by rheumatologists. Main outcome variables were improvement of the previous GEMA assessment regarding the rate of crystal-proven diagnosis and that reaching therapeutic serum urate target below 6 mg/dl at last visit. Other management variables (prophylaxis, treatment of flares, lifestyle change advice) were also evaluated along with general characteristics. The sample was powered to include at least 483 patients for up to 50% change. Data on management of 506 patients were retrieved from 38 out of 41 rheumatology units that participated in the previous GEMA audit. Crystal-proved diagnosis rate increased from 26% to 32% (31% improvement) and was higher in gout-dedicated practices; ultrasonography contributed to diagnosis in less than 1% of cases. Therapeutic serum urate at last visit improved from 41% to 64% of all patients (66% of patients on urate-lowering medications), in any case over 50% improvement from the previous assessment. The use of any urate-lowering medication available was not prescribed as per label dosing in patients who failed to achieve target serum urate. Clinical inertia to increase doses of either allopurinol or febuxostat was still present in clinical practice. Over 50% improvement in targeting therapeutic serum urate has been observed, but clinical inertia is still present. Diagnosis is still mostly clinically based, ultrasonography not being commonly contributive. Menarini Espaa

Factors associated with the use of Emergency Services by the Spanish population in 2017

[ES] Fundamentos: En los sistemas sanitarios modernos, los Servicios de Urgencias (SU) constituyen una de las piedras angulares de la atención sanitaria y tienen una importancia esencial en la concepción de los servicios sanitarios actuales. El objetivo de este trabajo fue analizar el efecto de las características sociodemográficas y los factores clínicos en la utilización de los SU en España. Métodos: Se realizó un estudio transversal con los datos de la Encuesta Nacional de Salud de España (2017), en el que participaron 23.089 personas adultas (15 años o más). Se definieron tres perfiles poblacionales para analizar las visitas a los SU (jóvenes entre 15 y 24 años; personas con 75 años o más y con pluripatología; población general). Se realizaron análisis descriptivos por perfil poblacional, y se aplicaron modelos de regresión logística por perfil poblacional y tipo de servicio (hospital público, centro público de Urgencias no hospitalario y centro sanitario privado) para evaluar la asociación entre la utilización de los SU y distintas variables clínicas y sociodemográficas. Resultados: El porcentaje de utilización de los SU fue mayor en población anciana con pluripatología (41,1%) en comparación con los jóvenes (35,7%) y la población en general (28,4%). Las personas jóvenes utilizaron más los SU en centros privados, y los factores asociados fueron el sexo femenino (OR=2,862; IC 95%=1,139-7,191), la realización de pruebas diagnósticas (OR=9,401; IC 95%=3,183-27,760), pertenecer a una clase social menos favorecida (OR=0,207; IC 95%=0,073-0,585) y residir en municipios de más de 50.000 habitantes y capitales (OR=5,985; IC 95%=1,143-31,330). La población anciana con pluripatología presentó un peor estado de salud que los otros dos grupos poblacionales y con mayor demanda de los SU en hospitales públicos. Además, en el grupo de población anciana, los factores asociados a la utilización de los SU en hospitales públicos fueron haber sido hospitalizado (OR=2,229; IC 95%=1,333-3,730), pertenecer a una clase social menos favorecida (clase social III: OR=2,794; IC 95%=1,154-6,768/clase social IV-V-VI: OR=3,767; IC 95%=2,236-6,344), residir en municipios de más de 50.000 habitantes y capitales (OR=1,679; IC 95%=1,042-2,704) y tener sólo una consulta al médico de Atención Primaria (AP) (OR=0,603; IC 95%=0,396-0,918). Finalmente, en la población general se observó que las variables asociadas con mayor utilización de los SU en hospitales públicos fueron la edad (OR=1,009; IC 95%=1,001-1,016), un mayor número de consultas al médico de Atención Primaria (OR=1,550; IC 95%=1,180-2,170), la realización de pruebas diagnósticas (OR=1,480; IC 95%=1,236-1,773) y pertenecer a la clase social menos favorecida (clase social IV-V-VI: OR=1,581; IC 95%=1,229-2,033). Conclusiones: Las características asociadas con la utilización de los SU, tanto públicos como privados, así como hospitalarios y extrahospitalarios, difieren según las características socioeconómicas y los factores clínicos. Los resultados de este estudio sugieren reconducir las intervenciones para mejorar los resultados de la atención, así como conseguir un uso más racional de los SU. [EN] Background: In modern health systems, emergency services (ES) constitute one of the cornerstones of health care, and they have an essential role in the conception of current health services. The objective of this work was to analyze the effect of sociodemographic characteristics and clinical factors in the use of ES. Methods: A cross-sectional study was carried out with data from the National Health Survey of Spain (2017) in which 23,089 adults (15 years or more) participated. Three population profiles were defined to analyze visits to ES (young people between 15 and 24 years of age; people aged 75 or over and with multiple pathologies; the general population). Descriptive analyses were performed by population profile, and logistic regression models by population profile and type of service (public hospital, public non-hospital emergency center, and private health center) were applied to evaluate the association between the use of ES and the independent variables. Results: The percentage of use of ES was higher in the elderly population with multiple pathologies (41.1%) compared to young people (35.7%) and the general population (28.4%). Young people between 15 and 24 years of age used ES more in private centers, and the associated factors were female sex (OR=2.862; 95% CI=1.139-7.191), the use of diagnostic tests (OR=9.401; 95% CI=3.183-27.760), belonging to the lowest social classes (OR=0.207; 95% CI=0.073-0.585) and residing in municipalities with more than 50,000 inhabitants and capitals (OR=5.985; 95% CI=1.143-31.330). The elderly population with multiple pathologies presented a worse state of health than the other two population groups and with a higher demand for ES in public hospitals. In addition, in the elderly population group, the factors associated with the use of ES in public hospitals were having been hospitalized (OR=2.229; 95% CI=1.333-3.730), belonging to the lowest social classes (social class III: OR=2.794; 95% CI=1.154-6.768/social class IV-V- VI: OR=3.767; 95% CI=2.236-6.344), residing in municipalities with more than 50,000 inhabitants and capitals (OR=1.679; 95% CI=1.042-2.704) and having had at least one visit to the PC doctor (OR=0.603; 95% CI=0.396-0.918). Finally, in the general population the variables associated with increased use of ES in public hospitals were age (OR=1.009; 95% CI=1.001-1.016), the highest number of visits to the PC doctor (OR=1.550; 95% CI=1.180-2.170), the use of diagnostic tests (OR=1.480; 95% CI=1.236-1.773) and belonging to the lowest social classes (social class IV-V-VI: OR=1.581; 95% CI=1.229-2.033). Conclusions: The characteristics associated with the use of ES, both public and private, as well as hospital and extra-hospital, differ according to socioeconomic characteristics and clinical factors. The results of this study suggest redirecting interventions to improve care outcomes, as well as achieving a more rational use of ES.S

Factors associated with the use of Emergency Services by the Spanish population in 2017

[ES] Fundamentos: En los sistemas sanitarios modernos, los Servicios de Urgencias (SU) constituyen una de las piedras angulares de la atención sanitaria y tienen una importancia esencial en la concepción de los servicios sanitarios actuales. El objetivo de este trabajo fue analizar el efecto de las características sociodemográficas y los factores clínicos en la utilización de los SU en España. Métodos: Se realizó un estudio transversal con los datos de la Encuesta Nacional de Salud de España (2017), en el que participaron 23.089 personas adultas (15 años o más). Se definieron tres perfiles poblacionales para analizar las visitas a los SU (jóvenes entre 15 y 24 años; personas con 75 años o más y con pluripatología; población general). Se realizaron análisis descriptivos por perfil poblacional, y se aplicaron modelos de regresión logística por perfil poblacional y tipo de servicio (hospital público, centro público de Urgencias no hospitalario y centro sanitario privado) para evaluar la asociación entre la utilización de los SU y distintas variables clínicas y sociodemográficas. Resultados: El porcentaje de utilización de los SU fue mayor en población anciana con pluripatología (41,1%) en comparación con los jóvenes (35,7%) y la población en general (28,4%). Las personas jóvenes utilizaron más los SU en centros privados, y los factores asociados fueron el sexo femenino (OR=2,862; IC 95%=1,139-7,191), la realización de pruebas diagnósticas (OR=9,401; IC 95%=3,183-27,760), pertenecer a una clase social menos favorecida (OR=0,207; IC 95%=0,073-0,585) y residir en municipios de más de 50.000 habitantes y capitales (OR=5,985; IC 95%=1,143-31,330). La población anciana con pluripatología presentó un peor estado de salud que los otros dos grupos poblacionales y con mayor demanda de los SU en hospitales públicos. Además, en el grupo de población anciana, los factores asociados a la utilización de los SU en hospitales públicos fueron haber sido hospitalizado (OR=2,229; IC 95%=1,333-3,730), pertenecer a una clase social menos favorecida (clase social III: OR=2,794; IC 95%=1,154-6,768/clase social IV-V-VI: OR=3,767; IC 95%=2,236-6,344), residir en municipios de más de 50.000 habitantes y capitales (OR=1,679; IC 95%=1,042-2,704) y tener sólo una consulta al médico de Atención Primaria (AP) (OR=0,603; IC 95%=0,396-0,918). Finalmente, en la población general se observó que las variables asociadas con mayor utilización de los SU en hospitales públicos fueron la edad (OR=1,009; IC 95%=1,001-1,016), un mayor número de consultas al médico de Atención Primaria (OR=1,550; IC 95%=1,180-2,170), la realización de pruebas diagnósticas (OR=1,480; IC 95%=1,236-1,773) y pertenecer a la clase social menos favorecida (clase social IV-V-VI: OR=1,581; IC 95%=1,229-2,033). Conclusiones: Las características asociadas con la utilización de los SU, tanto públicos como privados, así como hospitalarios y extrahospitalarios, difieren según las características socioeconómicas y los factores clínicos. Los resultados de este estudio sugieren reconducir las intervenciones para mejorar los resultados de la atención, así como conseguir un uso más racional de los SU. [EN] Background: In modern health systems, emergency services (ES) constitute one of the cornerstones of health care, and they have an essential role in the conception of current health services. The objective of this work was to analyze the effect of sociodemographic characteristics and clinical factors in the use of ES. Methods: A cross-sectional study was carried out with data from the National Health Survey of Spain (2017) in which 23,089 adults (15 years or more) participated. Three population profiles were defined to analyze visits to ES (young people between 15 and 24 years of age; people aged 75 or over and with multiple pathologies; the general population). Descriptive analyses were performed by population profile, and logistic regression models by population profile and type of service (public hospital, public non-hospital emergency center, and private health center) were applied to evaluate the association between the use of ES and the independent variables. Results: The percentage of use of ES was higher in the elderly population with multiple pathologies (41.1%) compared to young people (35.7%) and the general population (28.4%). Young people between 15 and 24 years of age used ES more in private centers, and the associated factors were female sex (OR=2.862; 95% CI=1.139-7.191), the use of diagnostic tests (OR=9.401; 95% CI=3.183-27.760), belonging to the lowest social classes (OR=0.207; 95% CI=0.073-0.585) and residing in municipalities with more than 50,000 inhabitants and capitals (OR=5.985; 95% CI=1.143-31.330). The elderly population with multiple pathologies presented a worse state of health than the other two population groups and with a higher demand for ES in public hospitals. In addition, in the elderly population group, the factors associated with the use of ES in public hospitals were having been hospitalized (OR=2.229; 95% CI=1.333-3.730), belonging to the lowest social classes (social class III: OR=2.794; 95% CI=1.154-6.768/social class IV-V- VI: OR=3.767; 95% CI=2.236-6.344), residing in municipalities with more than 50,000 inhabitants and capitals (OR=1.679; 95% CI=1.042-2.704) and having had at least one visit to the PC doctor (OR=0.603; 95% CI=0.396-0.918). Finally, in the general population the variables associated with increased use of ES in public hospitals were age (OR=1.009; 95% CI=1.001-1.016), the highest number of visits to the PC doctor (OR=1.550; 95% CI=1.180-2.170), the use of diagnostic tests (OR=1.480; 95% CI=1.236-1.773) and belonging to the lowest social classes (social class IV-V-VI: OR=1.581; 95% CI=1.229-2.033). Conclusions: The characteristics associated with the use of ES, both public and private, as well as hospital and extra-hospital, differ according to socioeconomic characteristics and clinical factors. The results of this study suggest redirecting interventions to improve care outcomes, as well as achieving a more rational use of ES.S

A Comparison of Methods for Modeling Factors Associated with Hospital Admissions in Incident Cases of Heart Failure

OBJECTIVE: Heart failure (HF) is an important public health problem due to its increasing prevalence, and the decompensation associated with hospital admission represents an increased risk of death. The objective of this study was to compare several methods to model the variable hospitalizations and to determine the effect of factors associated with hospital admissions in incident cases of HF. METHODS: Study of a retrospective cohort of patients with information extracted from electronic medical records of PC was performed. Patients 24 year and older with at least 1 visit to PC in 2006 were included. Registered hospital admissions of HF incident cases between 2006 and 2010 or until death were analyzed and comparison of Poisson, Negative Binomial (NB), zero-inflated and Hurdle regression models were conducted to identify factors associated con hospitalizations. RESULTS: 3,061 patients were identified in a cohort of 227,984. Regarding the factors associated with hospitalizations and according to the zero inflated NB regression model, patients who presented valvular disease (OR=2.01; CI95% 1.22-3.30), or were being treated with antithrombotics (OR=3.45; CI95%: 1.61-7.42) or diuretics (OR=2.28; CI95% 1.13-4.58) had a lower likelihood of hospitalization. Factors associated with a higher rate of hospital admissions were having valvular disease (IRR=1.37; CI95% 1.03-1.81) or diabetes (IRR=1.38; 1.07-1.78), and being treated with calcium antagonists (IRR=1.35; CI95% 1.05- 1.73) or ACE inhibitors (IRR=1.43; CI95% 1.06- 1.92). Having being referred to a cardiologist had a protective effect (IRR=0.86; CI95% 0.76- 0.97). CONCLUSIONS: The regression model that obtained the best adjustment was the zero inflated NB. According to this model, the factors associated with an increase in hospital admissions were valvulopathies, diabetes and treatment with calcium antagonists.Financiación: REDISSEC (RETIC RD12/0001) y BRIGE HEALTH (Programa de Salud de la Unión Europea (2014-2020) proyecto 664691).S

Prevalence of Systemic Lupus Erythematosus in Spain: Higher than Previously Reported in other Countries?

[Abstract] Objectives: Prevalence of SLE varies among studies, being influenced by study design, geographical area and ethnicity. Data about the prevalence of SLE in Spain are scarce. In the EPISER2016 study, promoted by the Spanish Society of Rheumatology, the prevalence estimate of SLE in the general adult population in Spain has been updated and its association with sociodemographic, anthropometric and lifestyle variables has been explored. Methods: Population-based multicentre cross-sectional study, with multistage stratified and cluster random sampling. Participants were contacted by telephone to carry out a questionnaire for the screening of SLE. Investigating rheumatologists evaluated positive results (review of medical records and/or telephone interview, with medical visit if needed) to confirm the diagnosis. To calculate the prevalence and its 95% CI, the sample design was taken into account and weighing was calculated considering age, sex and geographic origin. Multivariate logistic regression models were defined to analyse which sociodemographic, anthropometric and lifestyle variables included in the telephone questionnaire were associated with the presence of SLE. Results: 4916 subjects aged 20 years or over were included. 16.52% (812/4916) had a positive screening result for SLE. 12 cases of SLE were detected. The estimated prevalence was 0.21% (95% CI: 0.11, 0.40). SLE was more prevalent in the rural municipalities, with an odds ratio (OR) = 4.041 (95% CI: 1.216, 13.424). Conclusion: The estimated prevalence of SLE in Spain is higher than that described in most international epidemiological studies, but lower than that observed in ethnic minorities in the United States or the United Kingdom