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In view of the demographic changes which are taking and will take place in Spain, as well as the uncertainty about the ability of the public social security system to meet the obligations it has acquired, mutual provident societies are offering complementary services within a mixed social security system. Due to the limited attention that the literature has paid to these societies, the aim of this paper is to acquire a deeper knowledge of these companies by drawing multiple comparisons between these organisations and another type of mutual called industrial accident and occupational illness mutual insurance companies, using the Scheffé test. Special attention will be paid to the regions of Catalonia and the Basque Country, which are the most active Spanish regions in developing mutualism. [ABSTRACT FROM AUTHOR]

This paper focuses on a cross-industry analysis of business failure, in order to identify the explanatory and predictor factors of this event that are different in three of the main industries in every economy: manufacturing, building and service. For each one of these industries, the same procedure is followed. First, a principal components analysis is applied in order to identify the explanatory factors of business failure in the three industries. Next, these factors are considered as independent variables in a discriminant analysis, so as to predict the firms' failure, using not only financial information expressed by ratios, but also other non-financial variables related to the firms, as well as external information that reflects macroeconomic conditions under which they develop their activity. [ABSTRACT FROM AUTHOR]

Introduction: Introduction: disease-related malnutrition has a negative impact on the outcome in surgical patients. Our objective was to assess the prevalence of nutritional risk in the field of vascular surgery, as well as its consequences on patient outcome and health expenditure. Patients and methods: this is a prospective, observational study conducted during 6 months in a vascular surgery ward at the University Hospital of León, Spain. The Malnutrition Universal Screening Tool was used to obtain data on admission and then every 7 days until hospital discharge. Clinical variables, surgical intervention performed, medical-surgical complications, hospital stay, healthcare costs, and early readmissions were studied. Results: a total of 104 patients, 84.6 % males, with a mean age of 69 (SD: 13) years were enrolled. Of these, 46.2 % were admitted due to peripheral arterial disease; 10.6 % had a positive MUST at the time of admission and 19.2 % at discharge; 100 % of malnourished patients at admission remained in the same situation at discharge. During hospitalization, in 29 patients (27.9 %) the nutritional situation worsened. In all, 81.25 % of patients who experienced worsening of their MUST score had been admitted urgently (p < 0.05). Patients who required urgent surgery significantly worsened in terms of their nutritional status (p < 0.001). Patients with worsening nutritional status obtained higher rates for: surgical reintervention (p < 0.05), pharmaceutical expense (p = 0.017), total hospital expense (€1,000/patient/admission), transfers to chronic care centers (p = 0.0002), and number of early readmissions (p = 0.017). Conclusion: patients with nutritional risk suffered an increase in medical-surgical complications, hospital stay, healthcare costs, and re-admission rates. Therefore, we consider that an implementation of screening procedures and the development of further studies in the vascular surgery setting are necessary. [ABSTRACT FROM AUTHOR]