Healthcare’s Sustainable Resource Planning Using Neutrosophic Goal Programming

We develop neutrosophic goal programming models for sustainable resource planning in a healthcare organization. The neutrosophic approach can help examine the imprecise aspiration levels of resources. For deneutrosophication, the neutrosophic value is transformed into three intervals based on the truth, falsity, and indeterminacy-membership functions. Then, a crisp value is derived. Moreover, multi-choice goal programming is also used to get a crisp value. The proposed models seek to draw a strategic plan and long-term vision for a healthcare organization. Accordingly, the specific aims of the proposed flexible models are meant to evaluate hospital service performance and to establish an optimal plan to meet the growing patient needs. As a result, sustainability’s economic and social goals will be achieved so that the total cost would be optimized, patients’ waiting time would be reduced, high-quality services would be offered, and appropriate medical drugs would be provided. The simplicity and feasibility of the proposed models are validated using real data collected from the Al-Amal Center for Oncology, Aden, Yemen. The results obtained indicate the robustness of the proposed models, which would be valuable for planners who could guide healthcare staff in providing the necessary resources for optimal annual planning.

A execução orçamentária municipal: um estudo da secretaria de educação de santa maria – RS

<p><strong>The municipal budget execution: a study of the education department of santa maria - RS</strong></p><p><strong>RESUMO: </strong>Com o objetivo de analisar a execução orçamentária municipal da Secretaria de Educação de Santa Maria - RS, este estudo objetivou especificamente descrever o orçamento da secretaria, verificar o percentual da receita corrente líquida municipal gasta com educação, e, demonstrar potencialidades e fragilidades do orçamento da secretaria pesquisada. A metodologia é qualitativa e descritiva, com procedimentos técnicos por meio de pesquisa documental e entrevistas. Os documentos analisados referem-se a relatórios da prefeitura de Santa Maria, no período de 2017 a 2018. Posterior a análise documental foram realizadas entrevistas com cinco servidores que trabalham na prefeitura e que tem conhecimento sobre o orçamento da secretaria analisada. A análise dos dados se deu por meio da análise descritiva e de conteúdo. A análise de conteúdo resultou em categorias como “elaboração do orçamento”, “planejamento e execução orçamentária”, “projetos da secretaria”, “fraquezas” e “forças do orçamento da secretaria de educação”. No geral, os resultados revelaram que a secretaria analisada possui uma gestão que está comprometida em aplicar os recursos da melhor forma possível e que as dificuldades enfrentadas se referem, de modo geral, à necessidade de planejamento anual prévio das despesas que serão incorridas no ano seguinte.<strong></strong></p><p><strong>PALAVRAS-CHAVE:</strong> Contabilidade pública; Orçamento municipal; Gestão; Educação.</p><p><strong>ABSTRACT:</strong> To analyze the municipal budget execution of the Education Secretariat of Santa Maria - RS, this study specifically aimed to describe the budget of the secretariat, to verify the percentage of municipal net current revenue spent on education, and to demonstrate potentialities and weaknesses of the budget. budget of the department searched. The methodology is qualitative and descriptive, with technical procedures through documentary research and interviews. The analyzed documents refer to reports from the Santa Maria City Hall, from 2017 to 2018. After the documentary analysis, interviews were conducted with five servants who work in the City Hall and who have knowledge about the budget of the analyzed office. Data analysis was performed through descriptive and content analysis. Content analysis resulted in categories such as “budgeting”, “budget planning and execution”, “secretariat projects,” “weaknesses” and “secretarial budget forces”. In general, the results revealed that the department analyzed has a management that is committed to applying resources to the best of its ability and that the difficulties faced generally refer to the need for prior annual planning of expenses that will be incurred the following year.</p><p><strong>KEYWORDS:</strong> Public accounting; Municipal budget; Management; Education.</p><p><strong>Data da submissão: 15/01/2020</strong><br /><strong>Data da aceitação: 01/06/2020</strong></p>

PATIENT PARTICIPATION IN SERVICE IMPROVEMENT OF PRIMARY CARE SERVICES

Healthcare services from western economies use patient and public participation to promote quality improvement. In Brazil, community participation is a guideline for the public healthcare system. However, community participation is little developed and few efforts are made to improve it. Through a case study, we described and analyze the service improvement process used in SUS primary care units of Florianopolis and the community involvement in this process. Semi-structured interviews with healthcare professionals, and community representatives were conducted. Results show that improvements are made in local improvements or in an annual planning process, and the community participation in them is low. The annual planning process have deficiencies in its methodology and conduction. The adoption of co-creative methods can improve community participation on SUS and strengthen its participation policy. These methods can also help better structure improvement processes.

Integrating Investment and Annual Planning

This article illustrates (1) how to determine an efficient division of output between aggregate consumption and aggregate investment in a way that is democratic and participatory, and (2) how annual and investment planning can be integrated to improve outcomes as more accurate information becomes available. The article is of general relevance to the literature on economic planning, but is of particular interest to a post-capitalist “model” known as “participatory economics.”

PERFORMANCE AUDIT: A CROSS-COUNTRY COMPARISON OF PRACTICES OF SELECTED SUPREME AUDIT INSTITUTIONS

This study aims to present the conceptual framework of performance audits impact that support our investigation of the process of selection performance audit topics at Supreme audit institutions (SAIs) level. The results of the study include the technique for choosing performance audit topics used by the Lithuanian SAI and the SAI of the Netherlands. The data were gathered using case studies and semi-structured in-depth interviews with the field experts. The results of the study demonstrated a range and the complexity of the arguments underlying the selection of the topic for performance audits: there are no mandatory requirements or standards governing the process; therefore, every SAI chooses its own path. Each SAI applies specific performance audit topics selection methods determined by their original long-term practical experience. Selecting right topics for performance audit is a task of crucial importance for each SAI. Gathering information about all areas and making a decision where to perform an audit is an important part of strategic research efforts. Data collection is a lengthy process that takes place throughout the year. Each SAI has a framework for strategic and annual planning that has clearly set deadlines, uses a transparent qualified and/or quantified approach to ranking risks/audit proposals, and is based on the criteria relating to materiality, topicality, feasibility and added value.

Multi-Annual Planning of Public Budgets as a Way of Rationalising Public Expenditure

Multi-annual planning is an essential tool in public finance law for the efficient management of public funds. The management by one-year budget should be accompanied by future planning exceeding one calendar year. Such planning is being made at the present time to a certain extent; however, the fulfilment of long-term plans, which cannot be enforced, can be perceived as the basic defect, which means that long-term plans are not obligatory for the next calendar year. The aim of this article is to determine whether, and if so, how it affects the rationalisation of public expenditure, a process that should lead to the efficient and economical use of public funds.