scholarly journals Gestão e sustentabilidade econômico-financeira em empresas de oftalmologia

2021 ◽  
Vol 21 (83) ◽  
Author(s):  
Cláudio Augusto Junqueira Carvalho ◽  
Luciana Carvalahais de Carvalho ◽  
Murilo Alves Rodrigues ◽  
Sílvia Andrade Carvalho Rodrigues

A sustentabilidade, conceito tradicionalmente associado à preservação do meio ambiente em benefício de gerações futuras, hoje, liga-se também aos objetivos de manutenção econômico-financeira da própria organização. Alinhamento de processos, visão corporativa, desenvolvimento de cultura, uso de indicadores para medição de resultados, adaptabilidade do planejamento e metas, manutenção da contabilidade dentro dos critérios de boas práticas, difusão interna de conhecimento e abertura para inovações são os fundamentos mais importantes para a sustentabilidade econômico-financeira. Além disso, ter um olhar social, retribuir a sociedade os bons resultados é sustentabilidade no seu conceito mais nobre. Para ser competitiva, a organização precisa se tornar sustentável. Em saúde, o atual desafio para se manter é conhecer seus custos, para que se possam reduzi-los sem prejuízo na entrega. Esse é o grande desafio para ser competitivo: agregar valor à entrega. Na oftalmologia, os honorários médicos nem sempre são somados ao resultado da empresa, o fluxo de caixa é confundido com lucro e traz problemas sérios à saúde financeira, a dedicação do profissional de saúde é posta acima valendo mais um hospital equipado que um resultado financeiro positivo, o amor exagerado dos médicos pelos próprios interesses gera uma dificuldade grande de trabalhar em equipe, entre outros motivos, estes têm impedido o crescimento das clínicas e mesmo levado ao seu encerramento. Resultados sustentáveis associados à boas práticas preparam as empresas para tempos de crise, como a do coronavírus, e preparam para novos desafios, como o mercado de aquisições e fusões, superaquecido.Palavras-chave: sustentabilidade; administração em saúde; oftalmologia Management and economic and financial sustainability in ophthalmology companies ABSTRACTSustainability, a concept traditionally associated with preserving the environment for the benefit of future generations, today is also linked to the organization's economic and financial maintenance objectives. Process alignment, corporate vision, culture development, use of indicators to measure results, adaptability of planning and goals, keeping accounting within the criteria of good practices, internal dissemination of knowledge and openness to innovations are the most important foundations for the economic and financial sustainability. In addition, having a social view, giving society good results is sustainability in its most noble concept. To be competitive, the organization needs to become sustainable. In health, the current challenge to maintain is to know your costs, so that you can reduce them without prejudice to delivery. This is the great challenge to be competitive: add value to delivery. In ophthalmology, medical fees are not always added to the company's results, the cash flow is confused with profit and brings serious problems to financial health, the dedication of the health professional is put above worth an equipped hospital rather than a positive financial result , the doctors' exaggerated love for their own interests creates a great difficulty to work as a team, among other reasons, these have impeded the growth of clinics and even led to its closure. Sustainable results associated with good practices prepare companies for times of crisis, such as the coronavirus, and prepare for new challenges, such as the overheated acquisitions and mergers market.  Keywords: sustainability; health administration; ophthalmology

2019 ◽  
Vol 10 (3) ◽  
pp. 311-327
Author(s):  
Andrei Richter

Today’s digital media environment and the widespread proliferation of propaganda-driven disinformation confront professional media entities with numerous new challenges, and place a heavier burden on journalists and standards of journalism. This article reviews the pursuit for truth as a basic principle that stays for professional journalism, and further examines the current good practices on self-regulation of disinformation in Europe, in particular the rulings of the Advisory Commission on Counteracting the Propaganda in Eastern Europe. It takes a look at the recent efforts by media associations and companies to self-regulate and to promote media literacy as an antidote to disinformation, as well as the relevant intergovernmental policies in Europe. The conclusions provide recommendations on fine-tuning existing mechanisms to counteract disinformation through media accountability and literacy.


2015 ◽  
Vol 7 (2) ◽  
pp. 1-39 ◽  
Author(s):  
Zheng Song ◽  
Kjetil Storesletten ◽  
Yikai Wang ◽  
Fabrizio Zilibotti

We analyze intergenerational redistribution in emerging economies with the aid of an overlapping generations model with endogenous labor supply. Growth is initially high but declines over time. A version of the model calibrated to China is used to analyze the welfare effects of alternative pension reforms. Although a reform of the current system is necessary to achieve financial sustainability, delaying its implementation implies large welfare gains for the (poorer) current generations, imposing only small costs on (richer) future generations. In contrast, a fully funded reform harms current generations, with small gains to future generations. (JEL E13, H55, J11, O11, O15, P24, P36)


1999 ◽  
Vol 564 ◽  
Author(s):  
Jiming Zhang ◽  
Dean Denning ◽  
Greg Braeckelmann ◽  
Greg Hamilton ◽  
J. J Lee ◽  
...  

AbstractThe advent of inlaid Cu interconnects has presented new challenges for the industry to fill high aspect ratio dual inlaid features. CVD Cu offers advantages for excellent step coverage and is a technique extendible for future generations of devices. We have developed a robust CVD Cu process and a CVD/PVD reflow integration scheme. In this paper, we present results of an extensive study on CVD Cu process development and integration. The effects of various precursors, carrier gases (H2, He and N2) and barrier layers including CVD TiN, PVD Ta, PVD TaN, PVD Ta-Si-N, and a hybrid barrier, on the CVD Cu film properties and device electrical properties are discussed. The extendibility and challenges of current CVD Cu processing will also be discussed.


Author(s):  
Christophe Providence

<p>The measurement of the financial issues of local public administrations has never been addressed in the scientific literature on Haiti, either from the point of view of accountability or the evaluation of local public actions. However, the provision of local public goods and services depends on the financial situation of these local public administrations. In this paper, the financial measurement model will be based on nine indicators, three for financial sustainability, three for financial flexibility and three for financial vulnerability. The results demonstrated not only the difficulties faced by municipalities in the West Department in financing their supply of local goods and services to taxpayers, but also the profound disparities in the evolution of their financial health over the period 2015–2018.</p>


Author(s):  
Francesca Citro ◽  
Giovanna Lucianelli ◽  
Serena Santis

The chapter offers a necessary summary of the key concepts of financial conditions, financial sustainability, and intergenerational equity in local governments through a close examination of different approaches. Focusing on a narrative literature review approach, the chapter has two main aims: first, to provide evidence on how to define the terms of theoretical and practical underpinnings to represent financial conditions in local governments in order to clarify the distinctive feature of financial conditions with a particular focus on the specific measures for budgetary solvency: sustainability, flexibility, and vulnerability; second, taking into account that the link between financial sustainability and intergenerational equity seems to be under-investigated, the authors discuss what the conditions for achieving financial health are while ensuring intergenerational equity with reference to the level of citizens' quality of life.


Proceedings ◽  
2020 ◽  
Vol 63 (1) ◽  
pp. 59
Author(s):  
Liviu Moldovan

Sustainability assessment implies a complex evaluation due to its multidisciplinary aspects. The new eQvet-us framework for sustainability evaluation was developed based on the principle that training contributes to the development of human capital, enhances social cohesion and should also pursue financial sustainability and environmental responsibility. This paper presents the testing and implementation results of the framework for sustainable development in a higher education institution. It highlights good practices and results that can be used by other similar institutions, which carry out continuous training programs.


2021 ◽  
Vol 13 (7) ◽  
pp. 3903
Author(s):  
Oleg V. Pavlov ◽  
Evangelos Katsamakas

The COVID-19 pandemic has had a significant impact on higher education. Steering academic institutions through the pandemic is a complex and multifaceted task that can be supported with model-based scenario analysis. This article studies the short-term and long-term effects of the pandemic on the financial health of a college using scenario analysis and stress testing with a system dynamics model of a representative tuition-dependent college. We find that different combinations of the pandemic mitigation protocols have varying effects on the financial sustainability of an academic institution. By simulating six individual components of the COVID-19 shock, we learn that due to the causal complexity, nonlinear responses and delays in the system, the negative shocks can propagate widely through the college, sometimes with considerable delays and disproportionate effects. Scenario analysis shows that some pandemic mitigation choices may destabilize even financially healthy institutions. The article concludes that higher education needs new sustainable business models.


Author(s):  
Émilien Vilas Boas Reis ◽  
Bruno Torquato de Oliveira Naves

Despite being a new area of scientific knowledge, Bioethics has developed two main references that alternate temporally: a more global Ethics, as the one defended by Potter, and the Georgetown model, which was limited to the issue of Medical Ethics, revitalizing the practical Ethics. In the last decades, a widening of Bioethics is being followed up and it came to be recognized as a new transdisciplinary discipline that is inseparable from concerns about the environment. The advancements of Genetics and the creation of Epigenetics opened new paths to Bioethics. The interaction between the environment and the structure of DNA became known, but modifications that can be passed on to the offspring without affecting the structure of the DNA were also discovered. This paper is dedicated to the analysis of the changes that can hereditarily be passed on to future generations through the interference of the environment, from Rachel Yehuda et al’s recent article: Holocaust exposure induced intergenerational effects on FKBP5 methylation. Yehuda’s study allowed for a glimpse over what unfolds for the future of Bioethics, its new challenges and issues and it also evidenced the fact that health and environment are in constant and inseparable connection.


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