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Objetivo: descrever os aspectos epidemiológicos dos pacientes internados no Sistema Único de Saúde (SUS), no período de 2008 a 2018, por meio do código de Trauma de Cabeça (TCE). Método: estudo epidemiológico descritivo. Os dados foram obtidos através da consulta ao banco de dados DATASUS, referentes ao número de internações por mês, tempo médio de internação, gastos com honorários médicos, gastos com despesas hospitalares e número de óbitos de pacientes internados em decorrência de tratamento de TCE. Resultados: no período do estudo, foram realizadas 903.341 internações para tratamento de TCE, com aumento de 1,63% de 2008 a 2018, acompanhada de aumento no pagamento aos profissionais. No período de 2008-2018, o Brasil teve uma média de 82.121,90 internações por ano, com uma média de permanência hospitalar de 11,01 dias. No período, foi gasto o tratamento cirúrgico do TCE, que variou entre R $ 46.495.047,80 e R $ 83.025.626,78, com aumento de 78,56% nos custos diretos da assistência terapêutica. Conclusão: O TCE representa um problema de saúde com grande impacto econômico no sistema público de saúde. Além da alta taxa de mortalidade, é responsável pelos elevados custos dos serviços de saúde.

The coronavirus disease 2019 (COVID-19) pandemic has changed health care delivery across the United States. Few analyses have specifically looked at quantifying the financial impact of the pandemic on practicing neurosurgeons. A survey analysis was performed to address this need.A 19-question survey was distributed to practicing neurosurgeons in the United States and its territories. The questions evaluated respondents' assessments of changes in patient and procedural volume, salary and benefits, practice expenses, staffing, applications for government assistance, and stroke management. Responses were stratified by geographic region.The response rate was 5.1% (267/5224). Most respondents from each region noted a50% decrease in clinic volume. Respondents from the Northeast observed a 76% decrease in procedure volume, which was significantly greater than that of other regions (P = 0.003). Northeast respondents were also significantly more likely to have been reassigned to nonneurosurgical clinical duties during the pandemic (P0.001). Most respondents also noted decreased salary and benefits but experienced no changes in overall practice expenses. Most respondents did not experience significant reductions in nursing or midlevel staffing. These trends were not significantly different between regions.The COVID-19 pandemic has led to decreases in patient and procedural volume and physician compensation despite stable practice expenses. Significantly more respondents in the Northeast region noted decreases in procedural volume and reassignment to nonneurosurgical COVID-related medical duties. Future analysis is necessary as the pandemic evolves and the long-term clinical and economic implications become clear.

As the influence of online reviews on customers is drastically increasing, their financial impact and factors on review attributes have been examined in hospitality literature. Online reviews have been highlighted as an important cue that drives firm performance, but little attention has been made to the dynamic interconnections of online reviews with other cues that are likely to be used simultaneously. This study therefore investigated the multifaced relationship between online reviews and brand in the restaurant context. Two-stage least squares analysis was applied to analyze the effect of these two cues on financial performance of 1,210 Iowa restaurants from 2010 to 2017. Our analysis showed that the financial impact of positive reviews decreased in the presence of brand and that customer engagement in online reviews was different depending on brand strength. Based on the findings, restaurant managers are advised to shift the focus of marketing strategies as brand strength grows.

Dissertação de mestrado integrado em Engenharia e Gestão Industrial, O presente projeto de dissertação foi desenvolvido no âmbito do Mestrado Integrado em Engenharia e Gestão Industrial, na Bosch Car Multimedia Braga, no departamento Bosch Production System (BPS). Este aborda a importância dos projetos de melhoria contínua e a necessidade da realização de uma avaliação do impacto financeiro. Esta necessidade surge pelo facto de ser indispensável priorizar projetos com base nos ganhos, perceber se a relação custo/benefício é compensatória e justificar à organização central o investimento e os recursos alocados. Assim, é proposta uma metodologia para a realização da avaliação do impacto financeiro com a definição do que deve ser feito, como deve ser feito e por quem deve ser feito. Como parte desta metodologia foi desenvolvida uma ferramenta de cálculo de ganhos para a realização da avaliação financeira de forma direta e mais precisa. É ainda criado um documento explicativo e orientador da metodologia assim como é enquadrada no BPS system approach. Para o desenvolvimento do projeto a metodologia de investigação utilizada foi a ação investigação. Inicialmente foi realizado um enquadramento teórico com revisão de conceitos fundamentais sobre Lean, as suas ferramentas e os sistemas de custeio. De seguida, a situação atual foi estudada para que fosse possível compreender as dificuldades sentidas e identificar o que pode estar a contribuir para o problema central, ou seja, o reduzido número de projetos com avaliação do impacto financeiro. Para tal foi elaborada uma árvore de problemas para chegar às causas raiz. Como forma de resolver o problema, desenvolveu-se um plano de ação onde se propõe soluções para cada causa encontrada. Por último, são apresentados os resultados obtidos com o desenvolvimento do trabalho e é sugerido qual deve ser o trabalho futuro de modo a dar continuidade ao projeto e alcançar os objetivos pretendidos. Em jeito de conclusão, este projeto salienta a importância da melhoria contínua e a razão pela qual o seu impacto deve ser reconhecido e contabilizado. Para o sucesso de qualquer que seja a metodologia, é fundamental o envolvimento de todos assim como o papel da gestão perante a adoção da mudança e implementação de algo novo., The present dissertation project was developed in the scope of the Integrated Master in Industrial Engineering and Management, at Bosch Car Multimedia Braga, in the Bosch Production System department (BPS). It addresses the importance of continuous improvement projects and the need to do a financial impact assessment. This need arises because it is indispensable to prioritise projects based on the gains, to understand if the cost/benefit relation is rewarding and to justify to the central organisation the investment and the resources allocated. Thus, a methodology is proposed for carrying out the financial impact assessment with the definition of what should be done, how it should be done and by whom it should be done. As part of this methodology, a tool was developed to calculate the gains to do the financial evaluation directly and more accurately. An explanatory and guiding document is also created for the methodology, and it is framed in the BPS system approach. For the development of the project, the research methodology used was action research. Firstly, a theoretical framework was carried out with a review of fundamental concepts about Lean, its tools and costing systems. Next, the current situation was studied so that it was possible to understand the difficulties experienced and identify what might be contributing to the central problem, i.e. the reduced number of projects with financial impact assessment. To this end, a problem tree was drawn up to arrive at the root causes. As a way of solving the problem, a project plan was developed where solutions are proposed for each cause found. Finally, the results obtained with the development of the work are presented and it is suggested what the future work should be to continue the project and achieve the intended objectives. In conclusion, this project highlights the importance of continuous improvement and why its impact should be recognised and accounted for. For the success of any methodology, the involvement of everyone is fundamental, as well as the role of management in the adoption of change and the implementation of something new.

The continued interest in this research topic can be justified by the fact that a direct correlation between financial performance and managerial performance has not yet been reached at the level of an entity in general and implicitly at the level of an energy entity. The assumed objective of the research was to make a theoretical, methodological, and empirical evaluation of the cause-effect relationships between financial performance and managerial performance. Regarding the working instruments for data collection and interpretation, the most commonly used research method was the comparative method used both in the approach of theoretical aspects and during the empirical research carried out. In addition, longitudinal methods were used both by presenting the evolution in time of the concepts debated in the work, as well as by the evolution in time of the performance indicators. At the end of the work, the observation method was used to draw partial conclusions. The results of the research confirm the hypothesis according to which the decision to implement the organizational change at the level of the entity has a significant contribution to the efficiency of the activity, as can be seen from the evolution of the net result.

Introduction Open Streets is an event that promotes physical activity among populations by encouraging city residents to walk and bicycle in streets blocked from motor vehicles. Engagement of businesses is a critical component of Open Streets. This study sought to evaluate the Open Streets ICT 2019 event’s impact on adjacent businesses. Methods A 12-item novel survey was developed for this study. Businesses eligible for study participation included retail and non-retail (e.g., non-profits, churches) sites along the Open Streets ICT route in Wichita, Kansas. To understand how Open Streets ICT impacted businesses, the survey used Likert scale questions to prompt respondents to report sales and visitors experiences during the event. Additionally, respondents reported a percent difference in sales compared to a typical Sunday. A phenomenological approach was used to convey the experiences among study participants during Open Streets ICT. Results A total of 102 surveys were completed, a 42% response rate. Most businesses (56%, n = 56) reported being open during Open Streets ICT. Many businesses (72%) reported having “more” visitors compared to a typical Sunday. More than half reported they experienced new and regular visitors (54%, n = 30) from the event. Most businesses (64%, n = 36) reported a positive financial impact, and (52%, n = 29) having more sales than a typical Sunday. Conclusions Open Streets ICT increased sales and the number of visitors among businesses. Respondents reported they plan to participate in the 2020 Open Streets ICT, and if Open Streets ICT was offered twice a year. Finally, most participating businesses reported they recommend that other businesses participate in Open Streets ICT.

This paper examines the economic and financial impact of the COVID-19 pandemic and the responses that governments undertook. Though large and unprecedented in size, policy response has mostly been the same. Huge monetary stimulus, rate cuts, direct market intervention like bond purchases and debt moratoriums. Many of these were techniques used in the previous global financial of 2007–2009. Economies were already fragile and in a vulnerable state when the pandemic struck in late 2019. Continued use of the same policies did prevent a potential meltdown but has increased system vulnerability. The global debt burden is now much larger but governments may have fully expended all their monetary ammunition. Fiscal stimulus though much needed and more appropriate is seriously constrained by budget deficits and lack of fiscal space. Adding more debt to fund fiscal expansion is not really an option. Yet, the pandemic has made vulnerable, several parts of the economy that need to be salvaged. The SME sector which forms the spine of most developing economies is verging on collapse due to cash flow disruptions arising from lockdowns. The domestic banking sector which had funded these SMEs is exposed to a potential meltdown unless restructuring is done. The loan moratoriums widely adapted do not solve but merely postpone the problem. Governments, given their precarious fiscal position are in no position to provide the huge financial infusion needed to shore up the SMEs and banks. Islamic finance, which has risk-sharing alternatives can provide a way out of this conundrum. The paper proposes a shariah compliant risk sharing alternative to resolve this problem.

BACKGROUND: Hospitalization is a costly event that affects more than half of all TB patients in the United States. State-level hospitalization data are crucial in estimating the cost of TB disease and the financial impact of preventing TB.METHODS: We used California administrative hospital discharge data from 2009 to 2017 to characterize TB hospitalizations in comparison with non-neonatal, non-maternal hospitalizations. TB hospitalization was defined as a hospitalization with a TB ICD-9/10 code as the primary diagnosis. We estimated hospitalization costs in 2017 dollars from reported charges using cost-to-charge ratios.RESULTS: In comparison to persons hospitalized for other conditions, persons hospitalized for TB in 2017 were more likely to be male, of working age, and Asian/Pacific Islander. The median cost for TB hospitalizations was US$22,807 vs. US$11,568 for other hospitalizations. The median length of stay for TB hospitalizations was 12 days compared to 3 days for other hospitalizations. Medicaid was expected to pay for 50% of TB hospitalizations costing US$21,438,208.CONCLUSIONS: Societal cost estimates of TB hospitalization should be updated to reflect long hospital stays and the disproportionate burden on working age persons. This analysis enhances our understanding of the high cost of TB care and underscores the costs averted if TB cases are prevented.

Objective: To list the materials of greatest financial impact in the operating room and to estimate the loss of revenue they represented for the institution. Method: Retrospective and quantitative research, with collection in the database and spreadsheets of the surgical center and revenue guarantee for the years 2015 and 2018 of a private and large institution in Sao Paulo. Results: The materials that had the greatest financial impact were: Sevorane®, Plasma Lyte®, thermal blanket, bispectral monitor sensor, anesthesia mask, eletric scalpel pen, Sequel® leg protector, and electrosurgical plate. They represented a financial loss of BRL 342,473.00 in 2015, when there was still no on-site audit practice, compared with the amount of BRL 114,157.00, in 2018, after implementing checking initiatives in the operating room. Conclusion: There was a financial benefit achieved with the practice of on-site audit, with a 66.6% decline in the amount of materials and medicines excluded by the audit due to the enhancement in the quality of the notes found in medical records.

Research Summary Director retention is a common practice during acquisitions, whereby the acquiring firm adds at least one director from the target onto its board. Despite the regularity of the phenomenon, little is understood about the post‐acquisition financial implications of director retention. In this exploratory study, we investigate the financial impact (via long‐term investor value appropriation) of director retention in a sample of acquisitions among publicly traded firms. Our empirical analyses consistently illustrate negative financial ramifications of director retention for the acquiring firm across multiple analytic models, time horizons of performance, and samples. We delineate implications for research on boards of directors and acquisitions, and we offer preliminary theoretical logic and empirical analyses for future scholarship to elucidate the mechanisms driving antecedents and outcomes of director retention. Managerial Summary Despite the prevalence of director retention—a practice where an acquirer adds at least one director from the target onto the board of the ongoing firm—research on the topic is equivocal about the financial implications of this practice. We argue this is a crucial oversight because new directors can have an incredible influence on the trajectory of the firm and its subsequent performance, a fact that is particularly true in the turbulent post‐acquisition period. In our study, we empirically examine the impact of director retention on post‐acquisition performance. Across multiple analyses and time intervals of performance, we consistently find that director retention is negatively associated with the performance of the acquiring firm. Accordingly, our findings suggest that acquirers should generally approach direction retention with caution.

Background COVID-19 pandemic is an unprecedented global medical emergency. National and international gastrointestinal societies recommended that any endoscopic activity during the lockdown phase of the pandemic should be limited to emergency or non-deferrable procedures only. We assessed the financial implications and impact on endoscopy activity of the lockdown phase in a tertiary referral endoscopy unit. Methods The number of endoscopy procedures canceled and performed in our endoscopy unit during our "delay phase" (16-22/03/2020) and "lockdown phase" (23/03-29/05/2020) was reviewed and compared with endoscopy activity conducted during the same period in 2019. The financial impact was subsequently analyzed. Results Between 16/03/2020 and 29/05/2020, 683 procedures were canceled and 365 non-deferrable procedures were performed. In contrast, in 2019, 3437 procedures were performed over the same timeframe, resulting in a revenue contraction of approximately €2,062,857. We estimated that the number of lists required to recuperate the canceled endoscopic activity, ranges from 103-155, depending on the level of personal protective equipment required and mitigating policy relating to COVID-19. Conclusion Our results highlight that COVID-19 pandemic had a substantial negative impact on our endoscopy activity and on the revenue generated by our endoscopy unit.

Background The Centers for Medicare and Medicaid Services 2021 Physician Fee Schedule (PFS) includes increases in office reimbursement but decreases in the valuation of total hip arthroplasty and total knee arthroplasty and the conversion factor. The purpose of this study was to determine the financial impact of these changes on arthroplasty surgeons. Methods We queried data for 35 arthroplasty surgeons within our practice from 10/2019 to 10/2020 and captured all office and arthroplasty-related surgical procedure codes. We compared the difference in both work relative value units (RVUs) and Medicare reimbursement by surgeon based on the current 2020 PFS to the 2021 changes. We also estimated the impact of several proposals to include office increases to the global surgical package for each code. Results While the mean per surgeon RVU amount for primary arthroplasty procedures will decrease (6267 vs 6,088, P = .78), the mean office work RVU (2755 vs 3,220, P = .16) will increase in 2021. However, the reduction in surgical reimbursement ($530,076 in 2020 to $464,414 in 2021) far exceeds the gains from the office ($99,456 vs $107,374), leading to an overall decrease in reimbursement ($629,532 vs $571,788), a reduction of 9%. The passage of the coronavirus disease 2019 relief bill delays many of the PFS cuts and will result in an overall reduction in reimbursement of 2.4% ($629,532 vs $612,475, P = .61). Conclusion Arthroplasty surgeons are projected to lose 2.4% of Medicare reimbursement in 2021 with the changes in the Centers for Medicare and Medicaid Services PFS. Further study is needed to determine whether these cuts will limit access to care for Medicare patients.

Business-to-business (B2B) companies devote significant resources to measure customer satisfaction but lack guidance on critical aspects of implementing satisfaction programs. Accordingly, executives ask: (1) What are the key strategic attributes driving B2B customer satisfaction? (2) Are the strategic attributes satisfaction balancing, satisfaction maintaining, or satisfaction enhancing based on the pattern of asymmetry? (3) Do the sign and magnitude of asymmetry vary across industry and customer subgroups? and (4) Is there a generalizable link between satisfaction and financial performance for B2B firms? Study 1 uses qualitative and secondary research to identify and validate eight strategic attributes pertinent to B2B companies: quality of product/service, pricing, safety, sales process, project management, corporate social responsibility, communication, and ongoing service and support. Study 2 examines industry-subgroup heterogeneity in the nature of asymmetry across industries, then links satisfaction with performance (i.e., sales). Study 3 finds customer-subgroup heterogeneity in the nature of asymmetry within the customer base of a B2B service provider, then links satisfaction with performance (i.e., dollar value of purchase).

This study aims to assess if the benefits outweigh the costs of participation in online travel agencies (OTAs) such as Booking.com.,A two-step system generalised method of moments estimation of a regression model of firm-level return on assets (ROA) is used on a dummy variable indicating whether a lodging facility participates in Booking.com. The assessment contained various control variables, including size, age, leverage, liquidity and lagged ROA. The moderating effect of firm age and size was studied by including interaction variables between the Booking.com dummy and age and size, respectively. The model was estimated using participation and financial data of 775 Belgian firms over a 20-year period (1999–2018).,The findings indicate that participation in Booking.com is associated with higher profitability, with this effect more economically important and pronounced for smaller hotel properties.,The study provides a broadly applicable empirical model to assess the impact of platform participation on the financial performance of tourism, hospitality or retail businesses.,The study provides empirical evidence that, from a transaction cost perspective, the benefits of participation in OTAs outweigh the costs, resulting in substantially higher profitability. The evidence can be used to justify the use of OTAs as distribution channels.,While prior studies have described and conceptually analysed the evolution and role of OTAs in the hotel sector, and speculated on the net effect of OTA participation, to the best of the authors’ knowledge, this is the first study to empirically assess whether OTA participation creates value for hotel owners and investors.,本文采用了两步系统GMM的估计方法, 用一个虚拟变量指示住宿设施是否参与了Booking.com, 以确定企业级别的资产回报率（ROA）的回归模型。评估涵盖了多种控制变量, 包括公司规模, 年限, 杠杆, 流动性和滞后资产回报率。企业年龄和规模的调节作用是通过加入Booking.com虚拟变量与年龄和规模之间的交互变量实现的。该模型是使用20年（1999–2018年）间775家比利时公司的参与和财务数据估算得出的。,本文目的是评估收益是否超过了参与Booking.com等在线旅行社（OTA）的成本。,研究结果表明, 参与Booking.com与更高的获利能力相关联。这种影响在经济上更加重要, 并且对于较小的酒店物业而言更为明显。,该研究提供了广泛适用的经验模型, 以评估平台参与对旅游业, 酒店业或零售业的财务绩效的影响。,该研究提供了重要的实证依据。从交易成本的角度来看, 参与OTA的收益大于成本, 从而大大提高了盈利能力。该实例证明了使用OTA作为分销渠道是合理的。,尽管先前的研究已经描述并从概念上分析了OTA在酒店领域的演变和作用, 并推测了OTA参与的净效应, 但据我们所知, 这是第一个凭经验评估OTA参与是否为酒店所有者和投资者创造价值的研究。,Una estimacion GMM en dos pasos de un modelo de regresion del rendimiento de los activos (ROA) a nivel de empresa sobre una variable ficticia que indica si un establecimiento de alojamiento participa en Booking.com. La evaluacion contenia diversas variables de control, como el tamano, la edad, el apalancamiento, la liquidez y el ROA retardado. El efecto moderador de la edad y el tamano de la empresa se estudio incluyendo variables de interaccion entre la variable ficticia de Booking.com y la edad y el tamano, respectivamente. El modelo se estimo utilizando datos de participacion y financieros de 775 empresas belgas durante un periodo de 20 anos (1999–2018).,Evaluar si los beneficios superan los costes de la participacion en agencias de viajes online (OTAs) como Booking.com.,Los resultados indican que la participacion en Booking.com esta asociada a una mayor rentabilidad, siendo este efecto mas importante y pronunciado desde el punto de vista economico para las propiedades hoteleras mas pequenas.,El estudio proporciona un modelo empirico ampliamente aplicable para evaluar el impacto de la participacion en la plataforma en los resultados financieros de las empresas turisticas, hoteleras o minoristas.,El estudio proporciona pruebas empiricas de que, desde la perspectiva de los costes de transaccion, los beneficios de la participacion en las OTAs superan los costes, lo que se traduce en una rentabilidad sustancialmente mayor. Las pruebas pueden utilizarse para justificar el uso de las OTAs como canales de distribucion.,Aunque estudios anteriores han descrito y analizado conceptualmente la evolucion y el papel de las OTAs en el sector hotelero, y han especulado sobre el efecto neto de la participacion en las OTAs, hasta donde sabemos, este es el primero que evalua empiricamente si la participacion en las OTAs crea valor para los propietarios e inversores de hoteles.

El presente trabajo de investigación tiene como objetivo analizar el impacto financiero en las empresas del sector avícola en un proceso de transición de NIIF PYMES a NIIF PLENAS del rubro propiedad planta y equipo. La investigación está compuesta por capítulos mediante los cuales se logra ilustrar el desarrollo de cada objetivo propuesto. La investigación se cimienta con base de un marco teórico, el cual presenta y define las principales normas comparativas que hacen parte del proceso de transición de la NIIF pymes a la NIIF plenas en la propiedad planta y equipo. El siguiente capítulo desarrolla el plan de investigación, en el cual ilustra la problemática existente, la hipótesis que se pretende demostrar y los objetivos principales y específicos de la investigación, para luego describirla metodología a usarse que permitirá conseguir los mejores resultados del estudio donde se describirán las muestras y el método elegido de análisis. Luego se desarrolla plenamente la investigación donde se presentan los hallazgos que arroja la utilización de los métodos ya escritos se presentan además dos casos numéricos del sector donde se plantea el desarrollo numérico de la aplicación del proceso de transición de NIIF pymes a NIIF plenas en el sector avícola. Determinando el impacto financiero por medio de indicadores financieros. En el último capítulo se analizan los resultados de la investigación y finamente se concluye que la aplicación a NIIF plenas fortalece al sector avícola y contribuye positivamente en el fortalecimiento financiero y la transparencia de la información. Palabras clave: impacto financiero, propiedad, transición, indicadores, políticas contables, activos fijos. The objective of this research work is to analyze the financial impact on companies in the poultry sector in a transition process from IFRS PYMES to IFRS FULL of property, plant and equipment. The research is composed of chapters through which it is possible to illustrate the development of each proposed objective. The research is based on a theoretical framework, which presents and defines the main comparative standards that are part of the transition process from the IFRS SMEs to the full IFRS in property, plant and equipment. The following chapter develops the research plan, in which it illustrates the existing problems, the hypothesis that is intended to be demonstrated and the main and specific objectives of the research, and then describes the methodology to be used that will allow achieving the best results of the study where they will be described. The samples and the chosen method of analysis. Then the research is fully developed where the findings that the use of the methods already written show, two numerical cases of the sector are also presented, where the numerical development of the application of the transition process from IFRS SMEs to full IFRS in the sector is presented. Poultry. Determining the financial impact through financial indicators. In the last chapter, the results of the research are analyzed and it is finally concluded that the application to full IFRS strengthens the poultry sector and contributes positively to financial strengthening and information transparency. Keywords: financial impact, property, transition, indicators, accounting policies, fixed assets. http://www.ustabuca.edu.co/ustabmanga/presentacion Especialización

While criminality is digitizing, a theory-based understanding of the impact of cybercrime on victims is lacking. Therefore, this study addresses the psychological and financial impact of cybercrime on victims, applying the shattered assumptions theory (SAT) to predict that impact. A secondary analysis was performed on a representative data set of Dutch citizens ( N = 33,702), exploring the psychological and financial impact for different groups of cybercrime victims. The results showed a higher negative impact on emotional well-being for victims of person-centered cybercrime, victims for whom the offender was an acquaintance, and victims whose financial loss was not compensated and a lower negative impact on emotional well-being for victims with a higher income. The study led to novel scientific insights and showed the applicability of the SAT for developing hypotheses about cybercrime victimization impact. In this study, most hypotheses had to be rejected, leading to the conclusion that more work has to be done to test the applicability of the SAT in the field of cybercrime. Furthermore, policy implications were identified considering the prioritization of and approach to specific cybercrimes, treatment of victims, and financial loss compensation.

The objective of this paper is to identify time lag effect in the relationship between supply chain management and financial performance. We hypothesize that firms with higher supply chain management capability are associated with higher financial performance and the impact would last longer. In addition, we introduce two contextual variables, ownership and market orientation, to detect the moderating effect of ownership structure and organizational culture, respectively. We use firm-level empirical data from 1,131 public Chinese manufacturing firms for the 2010–2019 period to investigate the effect and the result shows that there is a two-year time lag effect in the relationship, which means the positive impact of current supply chain management would last for three years. Furthermore, we find evidence that supply chain management in non-state-owned firms is more efficient and its positive financial impact would last longer than that in state-owned enterprises. Finally, we indicate that market-orientation can’t moderate the relationship between supply chain management and financial performance.

The early understanding of the rock masses in which a mine will be constructed and operated is of fundamental importance and required for developing reliable designs. To assist such understanding, this contribution is focused on massive to moderately jointed rock mass domains, their behaviour under load, rock mass strength, assessment, and implications to some cave mine design elements. Since more cave mines are being studied, constructed, and operated at greater depths, the need to understand and design in high stress and in massive to moderately jointed rock mass conditions is critical. Cave mines, by their nature, are vulnerable to disruption from unanticipated rock mass behaviour and at risk for unreliability. Cave mine excavations and their geometric layouts are constructed early in the mine life (when there is limited understanding of the rock mass and its response underload) and have minimal flexibility to be modified as experience is gained in the rock mass. They are thus fragile systems. Many design aspects that have a large financial impact on the investment value of a cave mine have the potential to be negatively influenced by unplanned or inappropriately considered rock mass conditions.

El Ecuador es uno de los países que encabeza la lista de las exportaciones de flores, puesto que es un país netamente agrícola, consolidándose este sector como uno de los rubros más significativos para el ingreso de divisas al país. Ecuador es el tercer país exportador de flores a nivel mundial satisfaciendo el 9,7% de la demanda global de flores. Es por ello que el presente trabajo tiene como objetivo analizar los efectos del COVID-19, mediante un estudio comparativo de las exportaciones florícolas para conocer el impacto financiero en el periodo Enero-octubre de 2019 a enero-octubre de 2020. La presente investigación emplea una metodología cualitativa debido a que utilizamos referencias bibliográficas de varios autores para fundamentar la investigación, además se recopilo datos de las exportaciones florícolas para comprobar los efectos del Covid-19 en este sector. De los datos obtenidos tuvimos como resultado que el sector florícola tuvo una disminución de las exportaciones de flores de 7,39% en 2020 en comparación con el año anterior, esto se debe a la crisis económica ocasionada por la pandemia mundial por la escasa demanda, además de la paralización de las jornadas laborales y los cierres de mercados.

Esta investigación tuvo como objetivo analizar de manera exhaustiva el impacto que el COVID-19 ha desatado en el sector turístico del país, así como el impacto financiero que ha tenido en las empresas relacionadas. Para ello, se analizaron los principales indicadores macroeconómicos y así se planteó un caso de estudio, con el objetivo de resaltar el impacto generado en un negocio. Con base en esto, se planteó una lista de opciones estratégicas planteadas por el gobierno y otros autores, que pueden ser llevadas a cabo por empresas turísticas. La metodología aplicada fue cualitativa con enfoque descriptivo y la modalidad de la investigación fue bibliográfico-documental, donde se realizó la recolección de información a partir de: fuentes oficiales, datos estadísticos presentados por las agencias competentes y revistas científicas alineadas al sector turístico en Ecuador. Finalmente, se concluyó que el sector turístico es importante para un país en desarrollo como Ecuador, ya que el impacto generado por la pandemia es relevante como lo demuestra el caso de estudio al observar una disminución en su contribución a la economía. Además, se argumenta que para hablar de reactivación turística debe haber una reestructuración estratégica en la gestión de las empresas que consideren el apoyo del gobierno a través de programas de acción implementados.

This article outlines the shifts in NICU music therapy due to the COVID-19 pandemic in Italy, Japan, and Colombia, from the beginning of the outbreak in each of the countries until September 2020. Detailed information will be provided on how the pandemic has changed hospital policies and has had an impact on the families and the music therapy services. Furthermore, the authors discuss current biosecurity protocols, parental visiting guidelines, telehealth strategies, and the financial impact of the pandemic. While the way healthcare workers and healthcare institutions cope with the current situation may be unique according to cultural and societal particularities in each country, many overlaps between the three countries were found.

For the National Dance Education Organization (NDEO), 2020 was filled with unique challenges, but also opportunities for introspection, growth, and potential transformation. The financial impact of...

Objectives This study aims to compare the 2017-ACC/AHA hypertension guideline with 2014-JNC-8 guideline in regard to the number of patients who are eligible for treatment and to determine the physicians' adherence and the financial impact of implementing the new guideline. Methods A cross-sectional observational study was conducted on adult patients who attended the hospital outpatient setting in UAE during January 1, 2018 till February 28, 2018. Adults who are diagnosed with hypertension and those with blood pressure (BP) levels based on two or more readings obtained on two or more different occasions were screened for inclusion into this study and cardiovascular diseases (CVD) risk was calculated. The two guidelines were compared with respect to the number of patients diagnosed with hypertension and eligible for treatment. Results were extrapolated to the UAE population. Financial impact of applying the 2017-ACC/AHA guideline was also evaluated. Results In comparison with the JNC-8, the 2017-ACC/AHA guideline would increase the proportion of patients diagnosed with hypertension among UAE adults from 40.8% to 76.3% and the number of UAE adults recommended for antihypertensive medications would rise from 2.42 million (32.1%) to 4.71 million (62.5%). Among UAE adults, almost 4.42 million (58.6%) and 0.76 million (10.1%) would have BP above the target according to the 2017-ACC/AHA and JNC-8 guidelines, respectively. The expected increase in the cost of anti-hypertension medications prescribed for the new labeled cases according to 2017-ACC/AHA but not JNC-8 would reach 1.8 billion AED/year. For those who were recommended for antihypertensive medications, who had BP above target, the additional cost would reach 3.5 billion AED/year. Conclusions The current study reveals marked increase in the proportion of patients diagnosed with hypertension in concordance with the 2017-ACC/AHA guideline. This is also will be associated with almost double the number of UAE adults recommended for antihypertensive medications. The poor compliance with the 2017-ACC/AHA reflects the concern regarding the increase risk of adverse events.

BACKGROUND Same-day discharge (SDD) after atrial fibrillation (AF) ablation is increasingly being considered. This study examined the barriers and financial impact associated with SDD in a contemporary cohort of patients undergoing elective AF ablation. METHODS A single center retrospective review was conducted of the 249 first case-of-the-day outpatient AF ablations performed in 2019 to evaluate the proportion of patients that could have undergone SDD. Barriers to SDD were defined as any intervention that prevented SDD by 8 p.m. The financial impact of SDD was based on savings from avoidance of the overnight hospital stay and revenue related to management of chest pain facilitated by a vacant hospital bed. RESULTS SDD could have occurred in 157 patients (63%) without change in management and in up to 200 patients (80%) if avoidable barriers were addressed. Barriers to SDD included non-clinical logistical issues (43%), prolonged post-procedure recovery (42%) and minor procedural complications (15%). On multivariate analysis, factors associated with barriers to SDD included increasing age (P = .01), left ventricular ejection fraction ≤ 35% (P = .04), and severely dilated left atrium (P = .04). The financial gain from SDD would have ranged from $1,110,096 (assuming discharge of 63% of eligible patients) to $1,480,128 (assuming 80% discharge) over the course of a year. CONCLUSIONS Up to 80% of patients undergoing outpatient AF ablation were amenable to SDD if avoidable delays in care had been anticipated. Based on reduced hospital operating expenses and increased revenue from management of individuals with chest pain, this would translate to a financial savings of ∼$1.5 million.

Background Reintervention after endovascular repair (EVR) of abdominal aortic aneurysms is common. However, the cumulative financial impact of reintervention after EVR on a national scale is poorly defined. Our objective was to describe the cost to Medicare for aneurysm treatment (EVR plus reinterventions) among a cohort of patients with known follow-up for 5 years after repair. Methods We identified patients who underwent EVR within the Vascular Quality Initiative who were linked to their respective Medicare claims file (n = 13,995). We excluded patients who underwent EVR after September 30, 2010, and those who had incomplete Medicare coverage (n = 12,788). The remaining cohort (n = 1207) had complete follow-up until death or 5 years (Medicare data available through September 30, 2015). We then obtained and compiled the corresponding Medicare reimbursement data for the index EVR hospitalization and all subsequent reinterventions. Results We studied 1207 Medicare patients who underwent EVR and had known follow-up for reinterventions for 5 years. The mean age was 76.2 years (±7.1 years), 21.6% of patients were female, and 91.1% of procedures were elective. The Kaplan-Meier reintervention rate at 5 years was 18%. Among patients who underwent reintervention, 154 (73.7%) had a single reintervention, 40 (19.1%) had two reinterventions, and 15 (7.2%) had three or more reinterventions. The median cost to Medicare for the index EVR hospitalization was $25,745 (interquartile range, $21,131-$28,774). The median cost for subsequent reinterventions was $22,165 (interquartile range, $17,152-$29,605). The cumulative cost to Medicare of aneurysm treatment (EVR plus reinterventions) increased in a stepwise fashion among patients who underwent multiple reinterventions, with each reintervention being similar in cost to the index EVR. Conclusions The overall cost incurred by Medicare to reimburse for each reintervention after EVR is roughly the same as for the initial procedure itself, meaning that Medicare cost projections would be greater than $100,000 for any individual who undergoes an EVR with three reinterventions. The long-term financial impact of EVR must be considered by surgeons, patients, and healthcare systems alike as these cumulative costs may hinder the fiscal viability of an EVR-first therapeutic approach and highlight the need for judicious patient selection paradigms.

Background. There is currently no cure for advanced breast cancer (ABC) and patients living with the disease are faced with many challenges influencing their ability to work and carry out daily tasks. ABC also imposes significant direct and indirect costs to the society. Healthcare systems vary considerably across Europe in equal high-quality care for all, with discrepancies in clinical outcomes and access for patients. A European patient and carer survey (The Invisible Woman) in 2013 showed that many women with ABC in Europe were suffering with psychological, social and financial hardships. A replication of the survey (2.0) was performed in 2019 to assess the progress made since 2013 and the work that still needed to be done. Methods. A cross-sectional survey via computer-assisted web interviews was conducted in eight countries (Italy, Spain, France, Sweden, Poland, Belgium, the Netherlands, Israel), involving 98 participants, 36% of whom were patients (n=35) and the rest carers (n=63). All patients were female with Stage IIIB-IV breast cancer and were fully aware of their condition. Results. The mean age of patients was 45 (range 18−69) years, 77% of whom were married or in a relationship and 82% with children. In 2019, 60% of women saw their household income drop as a result of their illness. 74% (vs 50% in 2013, n=304) of women had to make changes to their employment; 26% (vs 17% in 2013) were earning less than 11,778 € a year. The reduction in income led to 55% (vs 24% in 2013) of women having difficulty contributing financially and 69% (vs 38% in 2013) having to spend less. Furthermore, 69% of women admitted the change in their financial situation had caused psychological or physical problems, compared with 39% in 2013. The percentage of women who felt they had become isolated from the early-stage breast cancer community almost doubled from 18% in 2013 to 33% in 2019; 27% felt they received less support than when they were first diagnosed with breast cancer, a sharp increase from 15% in 2013. Findings on the emotional and physical impact of ABC in 2019 were largely comparable to those in 2013, with around 60% of women experiencing anxiety, depression, pain and discomfort which interfered with daily life; however, the proportion of women who lost confidence increased from 37% in 2013 to 58% in 2019. Similar to 2013, quality of life, followed by access to the treatment, was identified as the greatest unmet need. Information provision also requires improvement, with only 39% of participants finding the information provided by healthcare professionals useful, compared with 71% in 2013.Conclusions. The Invisible Woman 2.0 (2019) confirms the findings of the previous survey in 2013, and highlights that, despite several actions have been put in place for six years, several unmet needs remain unaddressed. ABC has a profound personal, societal and economic impact on patients and carers. The survey highlights the worsened practical financial situations of women with ABC and the need for improved workplace policies, as well as the impact on quality of life and a continued lack of provision of information and support. It is paramount that all relevant stakeholders work together to optimise the care of women with ABC and that the initiatives created are given more visibility and made known to patients and carers. Citation Format: Donatella ONA Decise, Victoria ICT Harmer, Mariana ARI Musaian, Dawn AWN Aubel, Fatima ATI Cardoso. Long-term personal, social and financial impact of advanced breast cancer: Results from the invisible woman 2.0, a pan-European patient and carer survey [abstract]. In: Proceedings of the 2020 San Antonio Breast Cancer Virtual Symposium; 2020 Dec 8-11; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2021;81(4 Suppl):Abstract nr PS9-16.

Objective: investigate the impact of an intraoperative coding sticker (ICS) on the accuracy of coding in endoscopic sinonasal procedures. Methods: this was a two-cycle audit evaluating the accuracy (and financial impact) of intraoperative coding of sinonasal procedures at a single tertiary centre. An ICS was introduced following consultation with the coding department. The accuracy of coding was measured before (cycle 1) and after (cycle 2) the ICS was introduced to a pilot firm and compared to a control firm. The ICS was used in 35% of the pilot firm cases. Results: the accuracy of clinical coding for endoscopic sinus surgery was 60% in the first cycle. Switching to the ICS has improved the accuracy in that firm from 50% in first cycle to 70% in the second cycle (p = 0.936, Chi-squared test). The median reimbursement for endoscopic sinus surgery was equal in both cycles of £1493.00 per patient. However, inaccurate coding resulted in £109.92 excess tariff payment in first cycle and £130.96 deficiency in the second cycle. Users of ICS reported it to be easy to use for clinicians, staff and clinical coders, whilst minimizing human error. Conclusions: The integration of the ICS improves the coding in sinonasal procedures and offers low-fidelity option alternative to live coding on the computer. The accuracy was not statistically significant in the study possibly due to the low number of observations. This can allow a precise coding standard with reliable service remuneration.

This paper formulates an analytical framework to understand the spatiotemporal patterns of epidemic disease occurrence, its relevance, and implications to financial markets activity. The paper suggests a paradigm shift: a new multi-dimensional geometric approach to capture all symmetrical and asymmetrical strategic graphical movement. Furthermore, it introduces the concept of stagpression, a new economic phenomenon to explain the uncharted territory the world economies and financial markets are getting into. The Massive Pandemic Contagious Diseases Damage on Stock Markets Simulator (φ-Simulator) to evaluate the determinants of capital markets behavior in the presence of an infectious disease outbreak. The model investigates the impact of Covid-19 on the performance of ten stock markets, including S&P 500, TWSE, Shanghai Stock Exchange, Nikkei 225, DAX, Hang Seng, U.K.-FTSE, KRX, SGX, and Malaysia-FTSE.

Energy poverty is a complex challenge, particularly in developing countries. Energy access is a prerequisite for economic development, and its absence perpetuates economic, health, and environmenta...

This study examined the relative effects of investing in technology and its financial impact on the company. The analysis was based on primary data collected from the auditor of Motor Manufacturers (T) LTD which included the cash flow statement and income statements for the years 2015 to 2017. The review also included secondary data from previous researches in order to support the results and findings obtained. The findings of study show that companies investing in technology would bring a positive financial impact for the company. The results indicate that the company can bring higher returns and better liquidity through new technology however needs to maintain it throughout the years in order to bring constant improvement. In order to analyze the impact of investment in technology, the financial analysis would include the ratio analysis, budgeting, benchmarking, risk management and investment appraisal. The constantly changing environment increases the need of investing in technology however the negative financial impact becomes a concern for a company’s management. This therefore causes the management in neglecting the idea of investing in technology which does not bring any positive impact that it could have brought to the company if the management would have forecasted its’ financial and investment appraisal.

Objectives The objective of this study was to show experience of the Croatian Institute of Transfusion Medicine in monitoring and analysing collection failures caused by the venepuncture technique or occurred as a result of adverse reactions and complications experienced by donors during donation. Background Collection failures represent one of the leading nonconformities in blood establishments. Apart from being a negative motivating factor for blood donors, they also affect the blood components supply and have a negative financial impact. Methods Nonconformity records referring to collection failures were analysed retrospectively over a 6-year period (2013-2018) with regard to their frequency, causes, donor characteristics (age, gender, number of donations), place of occurrence (blood establishment, mobile sessions) and trends during the analysed period. Results A total of 5166 collection failures out of 618 251 donations (0.84%) were recorded during the analysed period. The leading cause was haematoma at puncture site (1676, i.e., 32.4%). Collection failures which are primarily attributed to the venepuncture technique or vein selection accounted for 91% of all cases, whereas collection failures which occurred as a result of discontinued punctures due to adverse reactions in donors accounted for 9% of all cases. A much higher frequency of all collection failure types was recorded in female donors, whereas younger donors experienced adverse reactions more frequently (median age of 24). Conclusion The analysis and monitoring frequency of collection failures play an important role in planning of staff training activities, work organisation and timely implementation of corrective actions.

This article examines the financial implications of COVID-19 in the United States. The author examines the problems faced by financial institutions in America and tries to answer two questions. First, is the current level of volatility in the US “normal”? Second, will COVID-19 and low oil prices lead to a cash crisis in the country? To answer the questions posed, the main indexes and indicators of the stock market are assessed. Also, the author analyzes the behavior of companies and how they "adapt" to new realities. Particular attention is paid to the Federal Reserve System, which is trying to help companies get out of a difficult situation.

PurposeAlthough corporate social responsibility–corporate financial performance (CSR-CFP) research topics have been widely investigated, previous research has yet to examine the relationship between the specific dimension of CSR and CFP among Malaysian public-listed companies. Through literature review, it has been found that the CSR-CFP studies conducted in Malaysia have omitted the role of workplace diversity dimension in contribution to CFP. Failure to consider this variable may risk misrepresenting the relationship between CSR and CFP, thereby preclude consensus on the direction of the relationship between the variables. The purpose of this study is to investigate the relationship between individual CSR dimensions and CFP.Design Methodology ApproachBy using the CSR dimension disclosure-scoring method and cross-sectional data analysis, this research has conducted a content analysis on annual reports of the sample companies to evaluate the influence of CSR practices on companies’ profitability during 2015.FindingsThe results show that companies displaying CSR behavior are associated with higher CFP. That is to say, there is a positive relationship between CSR and CFP. However, the result has further revealed that the five CSR dimensions in isolation would differently associate with the two proxies of CFP.Originality ValueTo the best of the authors’ knowledge, this is the first study in Malaysia that considers workplace diversity issues as one of the dimensions of CSR. The findings will thus bring new insights into CSR application in Malaysia and its association with the CFP.

States' decisions to expand Medicaid may have important implications for their hospitals' financial ability to weather the coronavirus disease 2019 (COVID-19) pandemic. This study estimated the effects of the Affordable Care Act (ACA) Medicaid expansion on hospital finances in 2017 to update earlier findings. The analysis also explored how the ACA Medicaid expansion affects different types of hospitals by size, ownership, rurality, and safety-net status. We found that the early positive financial impact of Medicaid expansion was sustained in fiscal years 2016 and 2017 as hospitals in expansion states continued to experience decreased uncompensated care costs and increased Medicaid revenue and financial margins. The magnitude of these impacts varied by hospital type. As COVID-19 has brought hospitals to a time of great need, findings from this study provide important information on what hospitals in states that have yet to expand Medicaid could gain through expansion and what is at risk should any reversal of Medicaid expansions occur.

The aim of this study is to assess the economic impact of the new coronavirus (COVID-19) on Brazilian Orthopaedic Surgeons.The questionnaire was applied to orthopedists and it questions how long they have worked in this area; their monthly financial impact during the pandemic; what sector was impacted the most; if they had or didn't have any financial reserves and how long they would last; if they had any other source of fixed income; and how much time off they had taken from work. It was entirely anonymous and it could only be answered once.About 98% (955 out of 975) of the analyzed orthopedists suffered some monetary impact, 80% had a financial reserves, from which 45% could last for 3 months.There was a direct relationship between the professional experience in this subspecialty and a higher percentage of fixed income, as well as a greater impact on the reduction percentage in the monthly budget and a longer time off the job.Avaliar o impacto econômico do novo coronavírus (Covid-19) entre ortopedistas brasileiros.Questionário aplicado a ortopedistas que aborda o tempo de prática clínica, impacto no orçamento mensal durante o mês inicial da pandemia, setor de maior impacto, presença de outra fonte de renda fixa na área médica ou fora, existência de reserva financeira, previsão de tempo de afastamento e expectativa de retorno às atividades normais. Todo formulário é anônimo e programado para ser respondido apenas uma vez.Cerca de 98% (955, entre 975 que responderam ao questionário) dos médicos ortopedistas analisados sofreram algum impacto monetário, 80% tinham reserva financeira, 45% dentre eles com reserva financeira para até 3 meses.Existiu uma relação direta entre o maior tempo de subespecialidade, a maior porcentagem de renda fixa, o maior impacto na porcentagem de redução no salário mensal e o maior o tempo de afastamento.

The research is based on the financial impact at the international level of the measures that were taken to prevent the virus from spreading further, without thinking about the impact that this could generate a drop in consumerism for the commercial sectors. Faced with the impact caused in the first months of this year by the pandemic, markets and businesses presented important challenges that they faced by working as a team to be able to cope with the losses, I know they began to present as the fall in demand for their products and services. The situation that is being experienced so far is generating unexpected pressure on working capital and its liquidity.