12 research outputs found
Considerações sobre a influĂŞncia da análise das demonstrações no ciclo do pedido logĂstico: análise do caso Atofina Brasil
O principal objetivo deste estudo consistiu em identificar a influĂŞncia da análise das demonstrações contábeis utilizadas no processo de estabelecimento do limite de crĂ©dito a um cliente, no ciclo do pedido logĂstico. Para a consecução deste trabalho, foi realizado um estudo de caso, de caráter descritivo, na Atofina Brasil, empresa do setor quĂmico. Verificou-se, pelo estudo de caso, que o analista de crĂ©dito utiliza diversas fontes de informações como meio de subsidiar o processo decisĂłrio de estabelecimento do limite de crĂ©dito, sendo uma delas as demonstrações contábeis. Com relação Ă s demonstrações contábeis no ciclo do pedido da Atofina Brasil, foi verificado que o perĂodo de tempo necessário para a análise de crĂ©dito nĂŁo está relacionado Ă qualidade das informações contábeis. Isso porque o analista de crĂ©dito considera que as demonstrações contábeis apresentam adequadamente a situação econĂ´mico-financeira da empresa.This study aimed to identify the influence of financial statement analysis, used in the process of establishing customer credit limits, as a part of the logistic order cycle. Thus, a descriptive case study was carried out at Atofina Brazil, a company in the chemical industry. On the basis of this case study, we observed that the credit analyst uses various information sources as a support in process of deciding about credit limit establishment, one of which are financial statements. With respect to the impact of financial statements on the order cycle of Atofina Brazil, it was verified that the time period needed for the credit analysis process is not related to accounting information quality, because the credit analyst considers that financial statements offer an adequate representation of the company's economic and financial situation
Mortality from gastrointestinal congenital anomalies at 264 hospitals in 74 low-income, middle-income, and high-income countries: a multicentre, international, prospective cohort study
Summary
Background Congenital anomalies are the fifth leading cause of mortality in children younger than 5 years globally.
Many gastrointestinal congenital anomalies are fatal without timely access to neonatal surgical care, but few studies
have been done on these conditions in low-income and middle-income countries (LMICs). We compared outcomes of
the seven most common gastrointestinal congenital anomalies in low-income, middle-income, and high-income
countries globally, and identified factors associated with mortality.
Methods We did a multicentre, international prospective cohort study of patients younger than 16 years, presenting to
hospital for the first time with oesophageal atresia, congenital diaphragmatic hernia, intestinal atresia, gastroschisis,
exomphalos, anorectal malformation, and Hirschsprung’s disease. Recruitment was of consecutive patients for a
minimum of 1 month between October, 2018, and April, 2019. We collected data on patient demographics, clinical
status, interventions, and outcomes using the REDCap platform. Patients were followed up for 30 days after primary
intervention, or 30 days after admission if they did not receive an intervention. The primary outcome was all-cause,
in-hospital mortality for all conditions combined and each condition individually, stratified by country income status.
We did a complete case analysis.
Findings We included 3849 patients with 3975 study conditions (560 with oesophageal atresia, 448 with congenital
diaphragmatic hernia, 681 with intestinal atresia, 453 with gastroschisis, 325 with exomphalos, 991 with anorectal
malformation, and 517 with Hirschsprung’s disease) from 264 hospitals (89 in high-income countries, 166 in middleincome
countries, and nine in low-income countries) in 74 countries. Of the 3849 patients, 2231 (58·0%) were male.
Median gestational age at birth was 38 weeks (IQR 36–39) and median bodyweight at presentation was 2·8 kg (2·3–3·3).
Mortality among all patients was 37 (39·8%) of 93 in low-income countries, 583 (20·4%) of 2860 in middle-income
countries, and 50 (5·6%) of 896 in high-income countries (p<0·0001 between all country income groups).
Gastroschisis had the greatest difference in mortality between country income strata (nine [90·0%] of ten in lowincome
countries, 97 [31·9%] of 304 in middle-income countries, and two [1·4%] of 139 in high-income countries;
p≤0·0001 between all country income groups). Factors significantly associated with higher mortality for all patients
combined included country income status (low-income vs high-income countries, risk ratio 2·78 [95% CI 1·88–4·11],
p<0·0001; middle-income vs high-income countries, 2·11 [1·59–2·79], p<0·0001), sepsis at presentation (1·20
[1·04–1·40], p=0·016), higher American Society of Anesthesiologists (ASA) score at primary intervention
(ASA 4–5 vs ASA 1–2, 1·82 [1·40–2·35], p<0·0001; ASA 3 vs ASA 1–2, 1·58, [1·30–1·92], p<0·0001]), surgical safety
checklist not used (1·39 [1·02–1·90], p=0·035), and ventilation or parenteral nutrition unavailable when needed
(ventilation 1·96, [1·41–2·71], p=0·0001; parenteral nutrition 1·35, [1·05–1·74], p=0·018). Administration of
parenteral nutrition (0·61, [0·47–0·79], p=0·0002) and use of a peripherally inserted central catheter (0·65
[0·50–0·86], p=0·0024) or percutaneous central line (0·69 [0·48–1·00], p=0·049) were associated with lower mortality.
Interpretation Unacceptable differences in mortality exist for gastrointestinal congenital anomalies between lowincome,
middle-income, and high-income countries. Improving access to quality neonatal surgical care in LMICs will
be vital to achieve Sustainable Development Goal 3.2 of ending preventable deaths in neonates and children younger
than 5 years by 2030