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1

Le, Guay Clothilde. "Les contrats domaniaux : contribution à l'étude de la location des biens publics". Electronic Thesis or Diss., Bordeaux, 2024. http://www.theses.fr/2024BORD0135.

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Cette thèse propose de simplifier et de moderniser le cadre juridique de l’occupation domaniale en ramenant la diversité des actes d’occupation à un régime contractuel commun, celui des contrats domaniaux, qu’elle définit comme des contrats de location des biens publics. Les contrats domaniaux, conclus sur le fondement du droit de propriété publique, portent sur tous les biens publics, qu’ils soient incorporés au domaine public ou au domaine privé, et établissent un rapport d’obligations entre les propriétaires publics et les occupants. Ce sont de véritables baux, qui octroient au cocontractant un droit de jouissance exclusive d’un bien public, pendant une certaine durée et en contrepartie d’un prix. Ils restent néanmoins soumis à un régime exorbitant du droit commun en raison de l’appropriation publique du bien loué. La thèse avance une typologie des contrats domaniaux à partir de leurs finalités d’habitation, d’exploitation économique et de construction. Sous l’effet de la politique de valorisation des biens publics, leur régime juridique s’harmonise et le droit des occupants se transforme. Il s’agit d’un droit de propriété locative, car l’occupant puise un droit de propriété de son titre, délimité par lui et cantonné à son existence. Pour poursuivre cette harmonisation et simplifier la gestion des biens publics, la thèse propose d’unifier législativement le régime juridique de la location publique
This thesis suggests to simplify and modernize the legal framework governing the use of public land by consolidating the variety of occupation acts into a common contractual regime, termed « contrats domaniaux ». These are defined as lease agreements for public properties. Based on the property right of public owners, they cover all public assets, whether incorporated into the public or private domain, and establish a set of obligations between public landlords and tenants. These contracts are, in effect, true leases granting the co-contractor an exclusive right to enjoy a public property for a specified period in return for a fee. However, they remain subject to special rules due to the public appropriation of the leased property. The thesis presents a typology of domain contracts based on their purposes: residential, economic exploitation, and construction. Under the influence of public asset valorization policies, their legal status is harmonizing, and the rights of occupants are evolving. Occupants have a « rental property right », as they derive their right from their contract, defined and limited by its terms. To further this harmonization and simplify the management of public assets, the thesis suggests that legislation be passed to unify the legal framework of public leases
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2

Rymarcsuk, Jim A. "A strategy for NASA's utilization of space assets in the former Soviet Union". Thesis, Massachusetts Institute of Technology, 1993. http://hdl.handle.net/1721.1/47333.

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3

Williams, Sarah J. y mikewood@deakin edu au. "The Definition and quantification of assets". Deakin University, 1995. http://tux.lib.deakin.edu.au./adt-VDU/public/adt-VDU20050915.142446.

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The word ‘asset’ was originally taken into the English language, from the Latin ‘ad satis’ and French ‘asez’, as a term used at law meaning sufficient estate or effects to discharge debts. It later came to be used in the sense of property available for the payment of debts. Assets were understood to be property (objects owned and rights of ownership) that could be exchanged for cash. The importance of factual knowledge of the money equivalents of property and debts, in managing mercantile affairs, was emphasised in accounting manuals during the eighteenth and nineteenth centuries. The rights of investors and creditors to factual up-to-date information about the financial state of affairs of companies, given the advent of limited liability, underscored the early company legislation that required the preparation and auditing of statements of property and debts. During the latter part of the nineteenth century the emphasis in accounting moved away from assets as exchangeable property to assets as deferred costs. Expectations took the place of observables. The abstract (expectational) notion of assets as ‘future economic benefits’ was embraced by accountants in the absence of rigorous definitions of the elements and functions of dated statements of financial position and performance. Assets are quantified financially by a heterogeneous mass of potentially inconsistent rules that, by and large, have no regard for the empirical nature of measurement. Consequently, accountants have failed to provide the community with up-to-date factual information about the financial state of affairs and performance of business entities - and, hence, with an informative basis for financial action.
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4

Mavasa, Tamari Tlangelani. "The mangement of government immovable assets". Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/561.

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Immovable asset management is the key element in enabling better service delivery by the national government. An improvement in the management of government’s immovable assets is required in South Africa to ensure that assets are optimally utilised for service delivery. The entire research attests to the importance of excellent management of government immovable assets throughout its life cycle within a framework of cost effectiveness, efficiency and reduced risk. The study discusses three technical challenges which comprise the incompleteness of the asset register, immovable asset life cycle management, a lack of implementation of the immovable asset management plan, the asset performance measures and standards for the immovable assets. The National Department of Public Works was targeted as a potential candidate to participate in this research. Primary data was collected through questionnaires and interviews to reveal the strengths and weaknesses and to develop the current theories and models. Secondary data was collected from books, journals, internet and conference papers. The asset management branch in the department was formed recently. The results of the research indicated that the asset management frameworks and the immovable asset management plans are not implemented as designed and there is no integration between the asset’s life cycle processes. The corrosion of information in the asset register was because of a lack of asset-computerized systems, competent personnel and adequate skills. In conclusion, immovable assets should be managed through integrated life cycle processes, policies and procedural documents should be developed and planning is important to the management of immovable assets. The asset register should work as a basic system for the management of immovable assets.
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5

Yang, Jing. "Marketing assets, marketing capabilities and shareholder value an empirical analysis of asset endowments and utilization /". Amherst, Mass. : University of Massachusetts Amherst, 2009. http://scholarworks.umass.edu/dissertations/AAI3372285/.

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6

Kazil, Aydogdu Binnaz Eylem. "Utilization Of Social Networking Services In Conservation. Case Study Eskihisar, Rural Settlement Including Archeological Assets". Phd thesis, METU, 2012. http://etd.lib.metu.edu.tr/upload/12615082/index.pdf.

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Traditional built-up environment, traditional life and ecological tissue that have been created in time by human beings are ignored on behalf of archeological assets in archeological areas on the rural settlements. However, the coexistence of archeological, architectural, ecological and traditional invariants must be preserved
this coexistence is a product of life style coming from early periods onwards. A unique scientific conservation approach should be developed for this kind of settlements in order to sustain this rich &ldquo
wholeness&rdquo
. The requirement of preparing management plan for conservation area is an indisputable reality today. Participated management planning approach is embraced for the rural archeological sites on which assets produced by human being in time. Case study chosen for the dissertation is Eskihisar (Stratoniceia) which is settled since early times but abandoned today because of the various reasons. At the initial phase of management planning, namely, data collection and evaluation phase in this study
new methods were introduced like web-based participation. As a tool a social networking website (Facebook) used by ordinary people extensively was employed in the web based participation model introduced as a new technique. Gathered qualitative data in this way was analyzed together with quantitative data collected from site survey, historic and contemporary sources. Thus, it was examined whether there is usage of a simple communication tool in participatory planning studies or not, and what is pros and cons.
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7

Chan, Chi-shing York y 陳志成. "Privatization of public assets: a case study on the Link REIT". Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B45009119.

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8

Chan, Chi-shing York. "Privatization of public assets : a case study on the Link REIT /". View the Table of Contents & Abstract, 2007. http://sunzi.lib.hku.hk/hkuto/record/B40698294.

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9

Zajkowska, Sandra. "Healthcare utilization of children enrolled in public programs". Thesis, California State University, Long Beach, 2015. http://pqdtopen.proquest.com/#viewpdf?dispub=1585819.

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Healthcare utilization is a factor that directs quality and cost of health services. The cost of healthcare, income level, and demographics affect the frequency and circumstances, in which patients seek medical attention. One of the main goals of public assistance programs in this study is to facilitate the access to medical services for vulnerable groups of children. This study analyzes the impact of enrollment in various different public assistance programs and the access patterns to healthcare services. The study found that children who are enrolled in public assistance programs are more likely to visit an emergency room but less likely to visit a doctor at least 7 times a year (high utilization) compared to children who are also eligible for public programs but are not enrolled. This difference in patterns has a significant impact on cost of health services for public assistance programs' beneficiaries. A causal multifactorial link is observed, and therefore further research is needed.

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10

Chapita, Ellen Chiyamiko. "The law of assets declaration in Malawi". Thesis, University of the Western Cape, 2015. http://hdl.handle.net/11394/5164.

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11

Spence, Cecilia. "The regulation of energy utilities based on depreciated optimised replacement cost (DORC), valuation of assets". Department of Accounting and Finance - Faculty of Commerce, 2004. http://ro.uow.edu.au/theses/216.

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This study was prompted by the 1988 introduction by the Commonwealth Government, and later on by both Federal and State regulators, of a philosophy of wanting to achieve a target rate of return within the public sector to emulate private sector efficiency. At the core of the reforms was the adoption of replacement values for assets. This resulted in inflated prices to the users of public services and regulated monopoly assets such as energy utilities, while asset owners enjoyed windfall gains. In developing a form of regulation for natural monopolies the regulators initially looked to Accounting. However Finance Economics provided a structure called the Building Block approach to regulation that had at its center the notion of Depreciated Optimised Replacement Cost (DORC). Capture by Finance Economics, has meant that regulation has developed under the rules of Net Present Value based on the DORC value for assets. Net Present Value calculations are based on the timing and amounts of future cash transactions. This is the meat of regulation. The regulators have addressed the problem of circularity by developing a notion of Optimised Replacement Cost (ORC), and calling on the notion of Tobins Q to transform ORC to ORC used, or DORC. Deprival Value has been endorsed as a valuation principle by the Council Of Australian Governments; however Deprival Value conflicts with DORC in the valuation of sunk assets. This research has critically examined the regulators use of DORC and its inherent circularity and finds that DORC is a flawed concept. It is argued that actual or previously agreed values for assets would produce a better regulatory outcome and fairer prices for consumers. The International Financial Reporting Standards contain in their 2003 Framework notions of Fair Value and Capital Maintenance that address the aims of the regulators and are compatible with Deprival Value. Audited financial reports based on the regulators approved asset valuations and prepared in accordance with International Standards would provide cohesion between regulatory decisions and the financial results of natural monopoly companies.
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12

Jones-McKyer, Ellisa L. Lisako. "Relationships among developmental assets, age and smoking behaviors among youth". [Bloomington, Ind.] : Indiana University, 2005. http://wwwlib.umi.com/dissertations/fullcit/3178419.

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Thesis (Ph.D.)--Indiana University, Dept. of Health Behaviour and the School of Health, Physical Education and Recreation, 2005.
Source: Dissertation Abstracts International, Volume: 66-06, Section: B, page: 3090. Chair: Mohammad R. Torabi. "Title from dissertation home page (viewed Dec. 4, 2006)."
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13

Duri, Jorum. "Assets declarations by public officers in Zimbabwe as an anti-corruption tool". University of the Western Cape, 2016. http://hdl.handle.net/11394/5433.

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Magister Legum - LLM
Zimbabwe is regarded as one of the most corrupt countries on the African continent. The absence of an assets declaration regime in Zimbabwe has made it difficult to hold accountable public officers implicated in corruption and found in possession of unexplained assets. Corruption by public officers is hard to detect and prove, especially when there are no measures to ensure official acknowledgement of their assets. This paper confronts an important gap in the anti-corruption laws of Zimbabwe. It examines the importance of assets declarations as a tool to fight corruption by public officers in Zimbabwe. In doing so, it will deal also with the main elements of an assets declaration regime for Zimbabwe. Finally, the research provides recommendations on how Zimbabwe can establish an effective assets declaration system to ensure transparency, accountability and openness in the public sector.
German Academic Exchange Service (DAAD)
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14

Ruksaksri, Phawilai. "The Utilization of Computers in Public Universities in Thailand". Thesis, North Texas State University, 1985. https://digital.library.unt.edu/ark:/67531/metadc330933/.

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The purpose of this study is to identify, describe, and compare the use of computers in the various types of public universities in Thailand utilizing as factors (a) the general use of computers in administration, instruction, and research, (b) the budgeting allocation and accounting of computer resources, (c) the administrative organizational structure of computing facilities, (d) the policy formulation regarding computer use, and (e) the utilization of hardware systems and computer languages. All twelve public universities plus the eight campuses of Srinakharinwirot University in Thailand were sent questionnaires. The following major findings and conclusions are based on the information gained from the study: 1. The average number of years computers have been used by Thai public universities is seven years; 2. A greater emphasis is placed on instructional use of the computer than on other uses; 3. The majority of institutions have special funds allocated and budgets established for computer usage; 4. More money is spent for research computing; 5. The majority of the institutions have one centralized computing center that either provides the services without charge or charges only for a part of the services and software costs; 6. Directors of computing centers are primarily and directly responsible for computing, followed by vice presidents for administration; 7. The most frequently reported computing policy formulators are vice presidents, computing center directors, computer usage committees, and ad hoc committees; 8. The computer hardware systems used by Thai public universities vary both in size and in manufacturer, and there is no standardized use of computer languages. Since more importance is placed on instructional uses of the computer, budgets for computer usage should be reviewed for appropriate financial allocations. In addition, increases in computer course offerings and in computer literacy requirements in Thai public universities may result in serious faculty shortages.
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15

Boyle, Melissa Ann. "Health and utilization effects of expanding public health insurance". Thesis, Massachusetts Institute of Technology, 2005. http://hdl.handle.net/1721.1/32410.

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Thesis (Ph. D.)--Massachusetts Institute of Technology, Dept. of Economics, 2005.
Includes bibliographical references.
This thesis exploits a major overhaul in the U.S. Department of Veterans Affairs health care system to answer various questions about publicly-provided health care. The VA restructuring involved the adoption of a capitated payment system and treatment methods based on the managed care model. This reorganization was accompanied by a major expansion in the population eligible to receive VA care. Chapter one analyzes both the efficiency of providing public health care in a managed care setting and the effectiveness of expanding coverage to healthier and wealthier populations. I estimate that between 35 and 70 percent of new take-up of VA care was the result of individuals dropping private health insurance. While utilization of services increased, estimates indicate that the policy change did not result in net health improvements. Regions providing more care to healthier, newly-eligible veterans experienced bigger reductions in hospital care and larger increases in outpatient services for previously-eligible veterans. This shift away from specialty care may help to explain the aggregate health declines. Chapter two examines the impact of the introduction of a VA-sponsored drug benefit on Medicare-eligible veterans. Results suggest that a drug benefit does not result in changes in the quantity of drugs consumed, but does lead to an increase in spending and a shift in who pays for the prescriptions. The benefit appears to have a larger effect on lower-income individuals. Results also show suggestive evidence of positive health effects as a result of the drug benefit, an outcome which could be cost-saving in the long run.
(cont.) Chapter three utilizes the change in government health care coverage for veterans to test whether employer-provided insurance leads to inefficiencies in the labor market, and the degree to which such inefficiencies might be alleviated by expanding public health insurance programs. We examine the impact of health care coverage on labor force participation and retirement by comparing veterans and non-veterans before and after the VA expansion. Results indicate that workers are significantly more likely to cease working as a result of becoming eligible for public insurance, and are also more likely to move to part-time work.
by Melissa Ann Boyle.
Ph.D.
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16

Lampinen, Osmo. "The utilization of social science research in public policy". Helsinki : Vapk-Kustannus, 1992. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=003496338&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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17

Blyden, Eleanor R. Penn. "Utilization of needs assessments by decision makers : a comparative analysis of assessment methods". FIU Digital Commons, 1995. http://digitalcommons.fiu.edu/etd/1715.

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The major purpose of this study was to ascertain how needs assessment findings and methodologies are accepted by public decision makers in the U. S. Virgin Islands. To accomplish this, the following five different needs assessments were executed: (1) population survey; (2) key informants survey; (3) community forum; (4) rates-under-treatment (RUT); and (5) social indicators analysis. The assessments measured unmet needs of older persons regarding transportation, in-home care, and sociorecreation services, and determined which of the five methodologies is most costly, time consuming, and valid. The results of a five-way comparative analysis was presented to public sector decision makers who were surveyed to determine whether they are influenced more by needs assessment findings, or by the methodology used, and to ascertain the factors that lead to their acceptance of needs assessment findings and methodologies. The survey results revealed that acceptance of findings and methodology is influenced by the congruency of the findings with decision makers' goals and objectives, feasibility of the findings, and credibility of the researcher. The study also found that decision makers are influenced equally by needs assessment findings and methodology; that they prefer population surveys, although they are the most expensive and time consuming of the methodologies; that different types of needs assessments produce different results; and, that needs assessment is an essential program planning tool. Executive decision makers are found to be influenced more by management factors than by legal and political factors, while legislative decision makers are influenced more by legal factors. Decision makers overwhelmingly view their leadership style as democratic. A typology of the five needs assessments, highlighting their strengths and weaknesses is offered as a planning guide for public decision makers.
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18

Hurdelbrink, Jonathan R. "Essays in the economics of long-term care utilization". Thesis, University of New Hampshire, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10161840.

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This research examines three factors – macroeconomic conditions, the Deficit Reduction Act of 2005, and inter-vivos transfers – that influence both the availability of long-term care services and the use of these services. The first essay explores how changes in the macroeconomy, specifically the 2007-2009 “Great Recession,” affect the utilization of paid and unpaid long-term care services. It is theoretically unclear how long-term care use should be affected by such downturns, as an individual’s health status, wealth, insurance coverage and access to care are all likely to change during a significant downturn such as the “Great Recession.” Using data from the 1998-2012 waves of the Health and Retirement Study, a survey that follows Americans over the age of 50 as they begin to transition into retirement, we estimate the effects of changes in the unemployment rate at both the national and county levels on long-term care use. We find consistent evidence that overall care use declines significantly during downturns, with additional results suggesting that these results may be driven by reductions in individual wealth and improvements in individual health status. The second essay examines how the implementation of the Deficit Reduction Act of 2005, a policy that imposed stricter regulations about how individuals could “spend down” their assets to become Medicaid eligible, impacts both asset transfers and long-term care use among the elderly. Using data from the 1998-2010 waves of the Health and Retirement Study, I estimate the effects of this policy using a difference-in-difference framework. Overall, individuals seem to substitute from making inter-vivos transfers to holding assets in trusts in response to the enactment of the Deficit Reduction Act. With regard to care use, individuals seem to substitute from in-home long-term care to more visits to both doctors and adult day care facilities following the DRA, an effect primarily driven by the wealthiest and youngest individuals. The third essay investigates the relationship between parent-to-child inter-vivos asset transfers and future informal care provision by that child. Using data from the 1998 – 2010 waves of the Health and Retirement Study, I am able to use the timing of the transfers and the care use to describe this relationship. The results suggest that the receipt of an inter-vivos transfer during the previous two years is strongly positively correlated with that child’s likelihood of providing care during the previous month. In addition, I confirm a previous finding in the literature that child’s gender, relationship to the parent and geographical proximity to the parent all significantly influence the child’s decision to provide care.

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19

LaRocca, Scott H. "Knowledge Value Added (KVA) methodology as a tool for measuring the utilization of knowledge assets aboard Marine Corps installations". Thesis, Monterey, Calif. : Naval Postgraduate School, 2008. http://bosun.nps.edu/uhtbin/hyperion-image.exe/08Jun%5FLaRocca.pdf.

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Thesis (M.S. in Information Technology Management)--Naval Postgraduate School, June 2008.
Thesis Advisor(s): Cook, Glenn R. "June 2008." Description based on title screen as viewed on August 26, 2008. Includes bibliographical references (p. 75-79). Also available in print.
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20

Rangel, Carlos Felix Garrocho. "The accessibility and utilization of public paediatric services in Toluca, Mexico". Thesis, University of Exeter, 1992. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.304296.

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21

Noboa, Carlamarie Ramos. "Factors Influencing Alzheimer's Disease Healthcare Utilization Patterns in Puerto Rico". Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10973675.

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Alzheimer’s disease (AD) is associated with substantial healthcare utilization costs, resulting in a public health priority. In this study, the relationship between the demographic characteristics of age, gender, and type of health insurance; the presence of comorbidities of older Puerto Rican residents diagnosed with AD; and their healthcare utilization patterns (i.e., medical office and emergency room visits and hospital admissions) was examined using Andersen’s behavioral model. Data from the 2013 Puerto Rico Health Study was used in this retrospective cohort design study. All AD cases aged ≥ 60 years were extracted using systematic random sampling. One-way ANOVA-WELCH, Mann-Whitney U test, and negative binomial regressions determined if there was a relationship between independent and dependent variables. Results indicated a statistically significant relationship between age, gender, health insurance type, and presence of comorbidities factors and healthcare utilization patterns among older Puerto Ricans with AD. From the results, opportunities were identified for further research and changes in professional practices in order to initiate discussions and action plans to improve services coordination for older Puerto Ricans with AD. Findings might impact social change by inspiring modifications to the public health infrastructure. These modifications may lead to enhanced disease management support, promoted social justice, and increased resources to improve healthcare access and quality of care, and overall enhancement of health outcomes, for Puerto Ricans living with AD.

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22

Yeneneh, Hailu. "Antimalarial drug utilization by women in central Ethiopia". Thesis, McGill University, 1992. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=56968.

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A survey was undertaken to assess the knowledge, attitudes and practices, with respect to malaria, of 300 women from six randomly selected rural communities in Central Ethiopia from December 1991 to February 1992. Eighty-five per cent were able to recognize one or more of the common symptoms of malaria. Transmission was generally misunderstood and only 23% believed it could be prevented. More women preferred to obtain antimalarials from government clinics than from private drug shops, mission clinics, unofficial injectors, open markets or from leftover sources. Children under five were identified as the most malaria-vulnerable group and given priority for treatment. Severity of illness was the principal determinant in seeking treatment. Decisions were generally made jointly by both parents.
As distance from a health unit increased, knowledge about transmissibility of malaria decreased (OR =.48; 95% CI.27,.86). Logistic regression analysis showed literacy and village to be the most important variables associated with knowledge of prevention.
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23

Jno-Baptiste, Carol R. "HIV Testing Service Utilization among Men and Women in Dominica". Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10829331.

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Voluntary HIV/AIDS testing and counselling (VHTC) is one of the preventive measures used in many countries to decrease the spread of HIV/AIDS. Archived data from National HIV/AIDS Response Program’s (NHARP) raw 2016 dataset were used to identify relationships and to assess significant differences between sociodemographic factors and selected sexual risk behaviours versus VHTC practices among adults 18 years and older who resided in Dominica. The health belief model was used as the framework for this cross-sectional study. The sample comprised 982 participants (40% [394] men and 60% [588] women). Logistic regression analysis was used to assess associations between sociodemographic and sexual risk exposure factors versus VHTC. Findings revealed that, as compared to age group > 65 years, participants in age groups 25–44 years were 5 times more likely—and 45-64 years were 2 times more likely—to have engaged in VHTC (OR = 5.11, 95% CI = 2.03, 12.8 and OR = 2.63, 95% CI = 1.07, 6.49, respectively). The odds not to engage in VHTC were 48% higher for participants from Grand Bay district (rural area) compared to Roseau health district (capital) (OR = .52, 95% CI = .29, .94). The odds of nonengagement in VHTC were 51% higher for participants not having vaginal sex, compared to those who reported having vaginal sex ( OR = .49, 95% CI = .26, .92). The implications for positive social change include providing public health practitioners with data to plan and implement educational programs specific to the demographic characteristics in Dominica. This will enhance current efforts to raise awareness regarding HIV/AIDS and may increase VHTC practice among the population that may reduce the incidence of HIV/AIDS.

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24

Andersson, Josefin y Beatrice Johansson. "Value and proportions of intangible assets : A comparison between the private- and the public sector". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-29980.

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Organizations within the public- and the private sector have different aims with their accounting. Privately held organizations often have the intention to make profit, while authorities within the public sector aim to provide citizens with different services. The difference between these two sectors is also visible in the legislation, where International Accounting Standards Board set the standards for privately held organizations and Ekonomistyrningsverket do the same for the public sector. Because of the larger demand by the society for knowledge and technology, included in the category intangible assets, these are more emphasized in the accounting for organizations. Intangible assets are although linked with complexity which is associated with the measurement. The purpose of this study is therefore to see whether there are any existing differences in how to measure and value intangible assets and internally generated ones between listed companies in the private sector and authorities operating in the public sector. This study is conducted with both a qualitative and quantitative perspective. The data collected for this study is secondary, and is gathered through samples of annual reports from different companies in order to be representative for the whole population. The main results of this study is that there are differences in the measurement and valuation of intangible assets dependent on which sector an organization operates within and this is not due to the standards and regulations. The differences are visible in the percentage change in value of intangible assets since they fluctuate more heavily in the private sector than in the public sector. Simultaneously, the proportions of internally generated intangible assets compared to intangible assets in general differ between the two sectors.
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25

Maas, Christine C. "Emergency department utilization patterns in patients with diabetes". Thesis, California State University, Long Beach, 2014. http://pqdtopen.proquest.com/#viewpdf?dispub=1526926.

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Diabetes is one of the most prevalent diseases in America, and the associated costs place a heavy burden on our health care system. This study was undertaken to provide information on emergency service utilization and hospitalization among people with diabetes in the United States. The hypotheses were that adults with diabetes visit the emergency department (ED) more than those without diabetes, that persons with diabetes who present in the ED are hospitalized more than those without diabetes and that more patients with diabetes present in the ED within 1 week of hospital discharge than those without diabetes. To test these hypotheses, secondary data from the 2010 National Hospital Ambulatory Medical Care Survey was analyzed. The results indicate that adults with diabetes did utilize the ED more than those without diabetes, and that patients with diabetes were admitted to the hospital through the ED more than those without diabetes. Furthermore, persons with diabetes presented within 1 week of hospital discharge more than those without diabetes.

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26

Herrera, Carla. "Exploring patterns of mental health utilization among Latinos". Thesis, California State University, Long Beach, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10007417.

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This qualitative study explores the utilization of mental health services among Latinos in the United States. The sample included 15 Latino participants of various age groups who completed an 11-question questionnaire that provided data regarding demographics, perceptions about mental illness, consequences and improvements regarding mental illness, and known resources concerning mental health. Findings revealed that older generational Latinos were less receptive to utilizing mental health services than younger Latino generations. Majority of participants (54.5%) identified alcoholism as one of the most common family dysfunctions in their households while growing up. Participants indicated that although family members would benefit from mental health services their lack of awareness and education prevented family members from utilizing mental health services. Majority of participants, (66.7%) held a college degree and belonged to a younger Latino generation and were more receptive, educated, aware and open to accept mental health services.

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Willenberg, Danae Joy. "Dental Service Utilization in HIV-Infected Adults". Case Western Reserve University School of Graduate Studies / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=case1333744766.

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Rouse, Eno J. "Care Intervention in Reducing Emergency Department Utilization in Medicaid Populations". Thesis, Walden University, 2019. http://pqdtopen.proquest.com/#viewpdf?dispub=13425519.

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Expansion of Medicaid and private health insurance coverage through passage of the Affordable Care Act of 2010 was expected to increase primary care access and reduce emergency department (ED) use by reducing financial burden and improving affordability of care. The aim of this study was to examine the differences in utilization patterns that exist among the Medicaid population that participated in an optimal level of care (OLC) intervention inclusive of appointments scheduled to primary care providers. Using the integrated behavior model as a theoretical framework, the key research question focused on determining if there was a difference in ED use among Medicaid individuals who scheduled follow-up appointments compared to those that did not schedule follow-up appointments. The sample population consisted of 176 Medicaid enrollees who presented to the ED for treatment of nonurgent conditions and participated in an OLC intervention from June 2016 to July 2017. The results showed that there were no differences in ED utilization between the population that had scheduled appointments compared to the population that did not have scheduled appointments. A bivariate analysis on demographic variables also showed no differences in ED utilization among the variables. The social change implications of this study are that the practice of scheduling appointments with primary care providers does not reduce or affect ED utilization in the Medicaid population. This study contributes to positive social change through the findings that reducing ED utilization requires more than follow-up appointment scheduling with primary care providers. Further studies are warranted to understand the potential barriers and factors that affect ED utilization.

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Prasara-A, Jittima y s3126806@student rmit edu au. "Comparative life cycle assessment of rice husk utilization in Thailand". RMIT University. Global Studies, Social Science and Planning, 2010. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20100304.122826.

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Thailand is one of the largest rice producing nations in the world. Moreover, there is a trend for Thai rice exports to increase. This could imply that if the trend continues, there will be an increased quantity of rice husk in the future. Rice husk is a co-product of rice products generated in the rice milling process, accounting for about 23 percent of the total paddy weight. To make use of this large quantity of rice husk, the husk has traditionally been used as an energy source in the rice mills themselves. More recently, the Thai government has promoted the use of biomass to substitute for fossil fuel consumption and to reduce the environmental impacts caused by using fossil fuels. Therefore, rice husk, which is one of the main sources of biomass in Thailand, has already been used on a commercial scale. However, the environmental impacts associated with different rice husk applications have not yet been widely investigated in the Thai context. While there is a need to find ways of dealing with rice husk disposal, it is also important to ensure that this husk is used in ways that harm the environment least. This research aims to identify the most environmentally friendly use of rice husk for Thailand. To achieve this, the research is divided into three main stages; identification of main current and potential uses of rice husk in Thailand; data collection; and data analysis using Life Cycle Analysis approach. A range of methods such as literature review, questionnaires with rice mill owners, and interviews with industry personnel, were used to help in identifying the current and potential uses of rice husk. The major current and potential rice husk uses chosen to be examined in this research are those uses of rice husk in electricity generation, in cement manufacture and in cellulosic ethanol production. The second stage is to collect detailed data about the processes of the selected rice husk uses to be examined. This was undertaken by literature review, questionnaires and interviews with involved industry personnel. The last stage is to analyse the data collated. Life Cycle Assessment (LCA) approach and the L CA software package SimaPro (version 7.1.6) were used to assess the environmental impacts of the selected rice husk uses. Results from the LCA are reviewed in the context of critical policy issues, including the Thai government biomass policies; the capacity of the production process of rice husk use options; and the infrastructure availability and practicality of the rice husk use options. Based on the goal and scope of the study, the data available for this study and the review of the issues just mentioned, it is concluded that, in the short term, the most practical environmentally friendly use of rice husk across the three uses investigated is the use of rice husk in electricity generation. However, with expected oil shortages in the future, rice husk should also be considered for use in cellulosic ethanol production, as this option helps to save some amount of petrol.
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Chen, Ying. "Health Assets in the Family and Maintaining Optimal Weight Across the Lifespan". Thesis, Harvard University, 2016. http://nrs.harvard.edu/urn-3:HUL.InstRepos:27201733.

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Family health research has been dominated by the deficit-based perspective, which focused on studying the detrimental effects of risky family environment. In comparison, the possible health benefits of positive family relationships remain less understood. To help address the knowledge gap, the present study took an asset-based perspective to investigate the association between parenting styles and offspring body weight, and the association between marital quality and adult body weight based on data from the Midlife in the United States Study. It also used data from the Nurses’ Health Study II and the Growing Up Today Study to examine the association between maternal marital history and offspring body weight. Study 1 found a protective effect of the authoritative parenting style on offspring weight gain in mid-life, compared to the authoritarian and the uninvolved style. The association was partly mediated by the elevated rate of depression in offspring of the authoritarian and uninvolved styles. There was also evidence that it was likely the interactive effects between parental warmth and parental control that matters for offspring body weight. Study 2 revealed that maternal marital stability was protective for offspring body weight. Moreover, the analyses on multiple facets of maternal marital history suggested that higher frequency of maternal marital transitions, longer duration of mother being unmarried, and occurrence of the first maternal marital transition in offspring’s adolescence or young adulthood were each associated with higher risk of offspring being overweight or obese. Contrary to our expectation that nurturing marital relationships may provide an exception to the general pattern that positive family relationships are protective for body weight, Study 3 showed that higher marital quality was associated with lower risk of incident obesity and less subsequent weight gain in mid-life. It also found an effect of marital support independent from marital strain. In conclusion, this study added to the evidence that nurturing family relationships may be a health asset. It also highlighted the importance of taking a lifecourse perspective. This line of research may help identify and mobilize positive attributes within the family for promoting healthy states, and open new avenues for obesity prevention and control.
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31

Sheehy, Christine M. "Differences in Nursing Home Utilization and Clinical Outcome in Veterans Administration Nursing Home Patients". VCU Scholars Compass, 1987. https://scholarscompass.vcu.edu/etd/5520.

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Because of increasing costs and demand for nursing home care, studies are needed that can better describe the population of users and improve prediction of clinical outcomes and program requirements. The major purpose of this study was to explore the incremental and seven month outcomes of nursing home patients using the Andersen model. The design was longitudinal. Patients from one Veterans Administration (VA) hospital-based nursing home and six freestanding. VA contract community nursing homes were studied. Functional and cognitive ability were analyzed along with socioeconomic and demographic data. and utilization patterns. A second purpose was to assess associations among variables and their interaction effects in predicting outcome. A third purpose was to assess the contribution of such independent variables as case-mix and rehospitalization rates to possible cost differences evidenced by the two nursing home types. The results of this study suggest avenues for planning and allocation of resources in the two program alternatives. The Barthel Index (BI) (Mahoney & Barthel. 1965) was used to measure functional status and the Short Portable Mental Status Questionnaire (SPMSQ) (Pfeiffer. 1975) for cognitive ability. In addition to standardized measures. sociodemographic and utilization data. perceptions of health and outcomes of care were collected on all subjects. Analytical techniques included descriptive and inferential statistics. The major hypothesis was that veterans in the hospital-based versus contract statistically significant differences in characteristics and on measures of service use and clinical outcome. Findings were evaluated for policy adequacy. adherence to program intent. federal and state cost complement and other qualitative implications. Statistically significant differences were found between patients in the two settings on predisposing, enabling and need characteristics. The hospital-based NHCU patients were more likely to be married and living with someone. They also had higher incomes, more Medicare A coverage, a greater percentage of service-connected veterans and demonstrated greater limitation in functional ability than did those in contract. The predominant outcome for both groups was continued nursing home care. Statistically significant differences were also found for outcome measures. Higher income and being 76 years or older were predictive of continued nursing home residence. The type of nursing home was not significant in explaining continued care. The total number of diagnoses. age group and type of nursing home were predictive of death as an outcome. There were significantly more deaths among those 75 years or younger. among those with lower incomes and among NHCU patients. Health service utilization did not differ significantly by nursing home type. Neither group of nursing home patients demonstrated any significant improvement in functional or mental status and self-perceived health. The only differences of note were among those 75 years or less who did improve in functional ability from the third to the sixth month. The findings suggest that the two nursing home types do have different patient population profiles. However. the continued use of nursing home care by both groups indicates some lack of fit between legislative intent and actual clinical utilization.
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Meit, Michael y Kate E. Beatty. "Leveraging Assets to Improve Rural Health and Equity: Challenges and Opportunities". Digital Commons @ East Tennessee State University, 2017. https://dc.etsu.edu/etsu-works/6839.

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Werneck, Heitor. "Income-Related Inequalities in Utilization of Health Services among Private Health Insurance Beneficiaries in Brazil". Thesis, The George Washington University, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10145789.

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Background: Throughout the twentieth century, Brazil developed a Social Health Insurance, providing coverage to formal workers and their dependents. In 1988, the country implemented a health reform adopting a National Health Service model, based on three core principles, universal coverage, open-ended benefit package and striving for health equity. During this transition, formal workers recomposed their privileged access to healthcare through private health insurance, resulting in a two-tier system represented by those with dual coverage—public and private—and those who must rely exclusively on the public insurance. Private health insurance coverage has a positive correlation with income, however, between 1998 and 2008 private coverage expanded vigorously among the poor, while remained stable among the rich. The health equity literature in Brazil consistently reports the presence of relevant inequalities in utilization of health services favoring privately insured individuals. A gap in this literature, however, is to determine whether inequalities in utilization of health services remain among insured individuals, i.e., does private insurance improve access regardless of individuals’ income?

Methods: The study relies on Andersen’s behavioral model as a theoretical framework to analyze data from two rounds (1998 & 2008) of a national household survey, assessing levels of utilization of fourteen dependent variables across income quintiles and calculating concentration indexes as summary measures of inequality. Dependent variable distributions across income are standardized by need using the indirect method. Concentration curves compare the evolution of inequality during that time. Curve dominance is formally tested between survey years. Decomposition analysis identifies the most relevant contributors to inequality. Physician services are analyzed as the probability of having a physician visit and the number of physician visits. Hospital services are analyzed as the number of hospital admissions, the probability of having a hospitalization, and the number of hospital days during the last hospitalization. The latter two variables are broken down according to their financing source, either public (SUS) or private insurance.

Results: Physician services present very low inequalities, although a statistically significant positive gradient persists in both survey rounds. Poor PHI beneficiaries have an advantage compared to national levels. SUS financed hospitalizations are a rare phenomenon among privately insured individual but strongly concentrated on the poor. Poor PHI beneficiaries utilize private hospital at lower levels than the rich. Compared at a national level, they are at a disadvantage. In 1998, this was not the case, suggesting that insurers may be developing mechanisms to deter hospital utilization among the poor. Premium value and income are the most relevant contributors to inequality in physician and hospital services.

Conclusions: The Brazilian government (ANS) needs to monitor utilization levels across income and develop policies to increase accountability of PHI products particularly preventing insurers from purposefully pushing their beneficiaries to use SUS hospitals. Greater availability on insurance policies segmented as ambulatory care only and inpatient services only would increase the range of options for consumers that could sort more adequate coverage according to their capacity to pay and healthcare needs.

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34

Ciferri, Brianne. "Utilization of whole genome sequencing to determine Clostridium difficile diversity and transmission potential". Thesis, Icahn School of Medicine at Mount Sinai, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=1606872.

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Objective: To identify genomic variance of C. difficile strains to determine diversity and transmission potential which can guide future directions in clinical care and hospital policy. Study Design: We analyzed epidemiological and genomic data from 35 patients with laboratory confirmed C. difficile infection (CDI) in two three-month periods in 2011 and 2014 at a large urban hospital. Whole genome sequencing was conducted on all isolates; further analysis was conducted for 13 cases of CDI with the highly virulent NAP1 strain. Results: Overall strain diversity within the hospital was analyzed. Stable prevalence among the NAP1 strain indicated an endemic status; no other strain exhibited a specific pattern. Genomic analysis identified at least 4 distinct subgroups in the NAP1 strain specific to the hospital. Conclusion: Genomic analysis is necessary to unequivocally identify C. difficile transmission and can provide both clinical and procedural benefit.

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35

Yapi, Jean N. "Privatization and redistribution of assets of public enterprises in developing countries: the case of Côte D'Ivoire". DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 2001. http://digitalcommons.auctr.edu/dissertations/609.

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The dissertation set out to explore whether privatization led to the concentration of shares of privatized public enterprises in the hands of a few. To reach this objective three indicators were developed. The three indicators were: (1) the prominence of the stock market; (2) the prominence of the employees’ ownership shares of the privatized Public Enterprises (PEs); and (3) the prominence of the state’s ownership after privatization. Although, the researcher found that there was a concentration of PEs’ shares in the hands of a mutual fund and holding company, the presence of the state remained strong. The researcher also found that it was extremely difficult to conduct research regarding the concentration of economic resources in developing countries. In effect the systemic, methodological, and contextual difficulties that the researcher encountered in field work, data collection, data review and data analysis revealed that it was difficult to find out the organization or individual behind the transactions that have been undertaken during the privatization process. This limited greatly the significance of the study. The result is the dissertation was re-oriented to the theoretical and to the researcher’s normative discourse on equity and development in privatization.
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36

Alkan, Nail. "The valuation of mining operations with particular reference to the privatisation of public sector coal assets". Thesis, University of Nottingham, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.283523.

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37

Abeyratne, Fredrick. "Estimation of tax rate elasticities of durable assets: utility maximizing approach using the AIDS model". Diss., Virginia Polytechnic Institute and State University, 1988. http://hdl.handle.net/10919/49912.

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This research originated on the premise that if the response of various tax bases to changes in tax rates is different, local governments can minimize stress on tax bases by placing differential levels of reliance on these tax bases. Therefore, the objective of this research was to estimate and evaluate short-run and long-run, own- and cross-rate elasticities with respect to the following tax bases: real property (commercial, agricultural, and residential), personal property, and machinery and tools. The analytical model was based on demand theory, and a modified linear approximate Almost Ideal Demand System was used to estimate the elasticities. For the estimation of the long-run elasticities, a partial adjustment model was introduced to the demand system. Data covered 36 counties from Virginia, and covered the period 1981-1985. The results indicated that in the short-run, the value of commercial property had a negative elastic response, while agricultural property had a positive inelastic response. Machinery and tools and residential property values were not significantly affected, but personal property indicated a negative inelastic response for changes in tax rates. The long-run results indicated that elasticity figures become more elastic for commercial property, agricultural property, and personal property while for machinery and tools there was a significant inelastic negative response. With reference to cross-rate elasticities, in the short-run, machinery and tools depicted a complementary relationship with all the other tax bases except residential property. Tax rate changes of commercial property had a substitution relationship with agricultural property. In the long-run, however, machinery and tools were significantly impacted only on tax rate changes on personal property. Changes in the tax rate on machinery and tools had a significant complimentary impact on personal property and commercial property. Agricultural property had a significant substitution effect with respect to all the other tax bases except personal property. Hence, the results indicate that different tax bases respond differently to tax rate changes, which local governments can utilize to maintain or increase tax revenues while reducing the tax burden on tax bases which are very sensitive to tax rate changes.
Ph. D.
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38

Wang, Zhicheng. "Improving the adaptation and implementation of public health guidelines". Thesis, University of Sydney, 2020. https://hdl.handle.net/2123/22709.

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Background and Objectives Evidence-based guidelines could more effectively guide clinical practice and public health decisions if they are appropriately contextualised to their implementation setting. This dissertation explored three aspects of adaptation and implementation of public health guidelines: • Adaptation Frameworks: Many frameworks have been developed to describe and structure the process of guideline adaptation. I compared the advantages and disadvantages of currently available frameworks. • Experiences of Guideline Implementers: The on-the-ground experiences of WHO guideline implementers offer a different perspective on the process of guideline adaptation and implementation than those described in academia. I explored whether and how WHO guidelines are implemented in local contexts. • Active Resistance Against Guideline Implementation: Particular guidelines may be so against the common practice, values and preferences of the end user that the users stage an active resistance against their implementation. I examined this phenomenon through a case study of the resistance against the 2018 Canadian breast cancer screening guideline. Methods My methods included: 1. A systematic review of the published guideline adaptation frameworks. 2. A qualitative study utilising semi-structured interviews with WHO officers to explore their experiences with guideline adaptation and implementation. 3. A case study examining active resistance, through the lens of theories of Professionalism, Conflict of Interest, and Evidence-Based Medicine. Results I offer an overview of the academic understanding of the ideal guideline adaptation process by comparing the adaptation frameworks. Through the interviewers with WHO officers, I discovered that guidelines are utilised in a variety of ways and fulfil multiple roles in the work of WHO. Further, the interviews illuminated the diverging models of guideline adaptation that are prevalent in different settings. The case study of active resistance against guideline implementation revealed the multiple drivers of resistance. Conclusions My findings suggest ways that guideline developers, policy makers and health policy researchers can improve guideline adaptation and implementation. In particular, evaluation of the current innovations in the guideline process can be a stepping stone to future modifications to the process and products of guidelines. The value of the resources that is invested into the development and implementations guidelines depends on maximising the number and diversity of ways that they can be utilised.
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39

Adesanya, Olusina. "Associations Between Healthcare Utilization Factors and Diabetic Retinopathy Among Adult African Americans". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/7580.

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African Americans are disproportionately affected by diabetes mellitus (DM) and complications that include diabetic retinopathy and its disease and socioeconomic burdens. This study examined the relationships between diabetic retinopathy and health care utilization factors, such as gender, DM comorbidities of hypertension and hyperlipidemia, and health care access, among sampled African Americans with DM in the United States. The Andersen health care utilization model was the framework for the study. In this correlational cross-sectional study, data from the 2011-2016 National Health and Nutrition Examination Survey datasets were analyzed. Results of complex samples logistic regression showed that there were no significant associations between diabetic retinopathy and DM comorbidities of hypertension and hyperlipidemia, gender, and health care access, after controlling for hemoglobin A1C level, urine albumin-to-creatinine ratio (UACR), marital status, education level, and annual household income. UACR, annual household income, and adult education level were significantly associated with diabetic retinopathy (p <.005). Researchers might use findings from this study for further studies to establish cause-and-effect relationships between diabetic retinopathy and the related health utilization factors in this population. Positive social change might be effected by using results from the study in planning and developing effective public health interventions targeting specific African American populations, which might result in a reduction of the associated physical and socioeconomic burdens on these populations.
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40

Rudmann, Silvia Graciela. "Resource utilization of C4 tropical grasses at elevated CO2 /". View thesis View thesis, 2000. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030428.144722/index.html.

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Thesis (Ph.D.) -- University of Western Sydney, Hawkesbury, 2000.
Thesis submitted in fulfilment of the requirement for the degree of Doctor of Philosophy, Centre For Horticulture and Plant Sciences, University of Western Sydney, 2000. Bibliography : leaves 215-231.
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41

Dolan, Carrie. "Health Aid in Africa: Placement, Service Utilization, and Benefit". VCU Scholars Compass, 2017. http://scholarscompass.vcu.edu/etd/4932.

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While the health sector has attracted significant foreign aid, evidence on the effectiveness of this support is mixed. This dissertation examines the allocation of health aid within the context of placement, service utilization, and benefit. The first paper examined the sub-national allocation of Chinese development aid projects across Africa. I determined how political preferencing of Chinese aid specifically, allocating aid to the birth region of the current political leader differs across sectors such as health, education, and transportation. I find some evidence that aid, more broadly defined, is subject to political preferencing in recipient countries, which could potentially limit its intended effects. The second paper examines the influence of health aid on malaria service utilization in Malawi. It tests the hypothesis that health aid boosts a facility’s readiness to provide malaria services, thereby increasing the utilization of malaria services in a facility’s service area. Findings indicate that while increased health aid is associated with increased health facility readiness to diagnose malaria, these improvements are not generally related to increased health care utilization. The final project focuses on population level health effects of health aid placement in the Democratic Republic of the Congo, specifically whether all‐cause child mortality is lower in regions receiving malarial aid interventions. Among the most promising evidence xi found on the potential benefit of health aid is that investments, such as malaria bed nets, are associated with reductions in child mortality, particularly in rural settings and among those with low malaria burden. These latter findings suggest health aid should be carefully targeted and should consider local disease risks to fully realize the benefits of population‐level improvements in child health. When taken together, my findings indicate that health aid is positively associated with limited improvements in health outcomes. Overall, these results support a need for researchers to avoid the temptation to aggregate aid flows and health outcomes at the country level, and instead examine sector‐specific aid flows at the lowest sub-national geographic unit possible in order to inform policies designed to allocate health aid.
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42

Lorini, Marcela. "Contribuições ao estudo do tratamento contábil dos ativos intangíveis no setor público". reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2018. http://hdl.handle.net/10183/183297.

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A partir de 2004, a Contabilidade Pública brasileira está passando por uma série de modificações na busca da adequação normativa, inclusive, para tratamento dos ativos intangíveis. Desde os primeiros esforços para a convergência da Contabilidade Pública com os padrões internacionais, com a criação de um grupo de estudos específico para esta finalidade, até 2014, o processo de implantação das mudanças não havia ocorrido na prática, apesar de todo o esforço do CFC, STN e Secretaria Executiva do Ministério da Fazenda. Porém, em 2015, com a adequação do sistema e a publicação da Portaria nº 548, foi fixado um cronograma para adoção gradual dos procedimentos contábeis patrimoniais até 2021. Este estudo teve como objetivo realizar uma série de apontamentos necessários ao tratamento contábil dos ativos intangíveis no setor público, dada sua obrigatoriedade a partir de 2019. Para tal foram revisados os aspectos normativos sobre ativos intangíveis que devem ser dispensados ao tratamento dos ativos intangíveis no setor público brasileiro. E os resultados obtidos foram que os maiores desafios a serem enfrentados pelos profissionais do setor público serão: (a) a busca pelo entendimento do conceito e definição do ativo; (b) a análise da incerteza e risco quanto à ocorrência dos benefícios econômicos futuros; (c) a verificação da relevância e confiabilidade da informação contábil; (d) a escolha de uma base de mensuração adequada; (e) a diferenciação entre os gastos com pesquisa e desenvolvimento; (f) a classificação e determinação da vida útil do ativo intangível, e; (g) avaliação de como aplicar estes procedimentos contábeis patrimoniais na área governamental. Tais desafios demandam capacitação dos funcionários, por meio do estudo da teoria contábil, das normas brasileiras e internacionais de contabilidade e das orientações específicas dos órgãos reguladores, e requerem apoio da gestão de cada instituição pública para que o tratamento se dê de acordo com as normativas e de forma efetiva.
Brazilian Public Accounting has undergone a series of modifications in search for normative adequation, including the treatment of intangible assets, since 2004. From the earliest efforts to bring Public Accounting to international standards, with the creation of a specific study group for this purpose, by 2014, the process of implementing changes had not taken place in practice, despite the whole effort of the CFC, STN and Executive Secretariat of the Ministry of Finance. However, in 2015, with the system adequation and the publication of Order No. 548, a schedule was established for the gradual adoption of accounting procedures until 2021.This study aimed to make a series of necessary notes on the accounting treatment of intangible assets in the public sector, given its mandatory start in 2019. The results obtained were that the greatest challenges to be faced by the professionals of the public sector are: (a) the quest for understanding the concept and the definition of the asset; (b) the analysis of the uncertainty and risks regarding the occurrence of future economic benefits; (c) the verification of the relevance and reliability of the accounting information; (d) the choice of an appropriate measurement basis; (e) the differentiation between research and development expenses; (f) the classification and determination on the lifespan of the intangible asset; and (g) evaluation of how to apply these accounting procedures in the government area. These challenges require the training of employees, through the study of the accounting theory, the Brazilian and international accounting standards and specific guidelines of regulatory agencies, and require support of each public institution’s management so that the treatment is effective and in accordance with the regulations.
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43

Seago, Brenda. "UTILIZATION OF SIMULATION TO TEACH PELVIC EXAMINATION SKILLS TO MEDICAL STUDENTS: IMPLICATIONS FOR MEDICAL EDUCATION". VCU Scholars Compass, 2010. http://scholarscompass.vcu.edu/etd/2290.

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Medical education is changing. Physicians have less time for teaching clinical skills and for direct observation of medical students, due to sicker patients in the hospital, shorter hospital stays, competing demands of research and patient care, and implementation of the eighty hour work week for residents. The consumer movement increased awareness of medical errors, patient safety and quality of healthcare. Teaching the pelvic examination is ethically complex. Questions have arisen about medical students learning to conduct the pelvic examination on actual patients. This study utilizes the pelvic examination simulator and genital teaching associates (GTAs) to teach pelvic exam skills to optimize limited resources, as well as address safety and ethical concerns. The purpose of the study was to provide medical students with more practice in pelvic examination skills, to test a pelvic examination simulator, and to explore a new model for teaching pelvic examination skills to second year medical students. After IRB approval, one hundred sixty eight second year medical students at Virginia Commonwealth University School of Medicine participated in the study. A two-armed trial design provided all medical students with pelvic exam training on the pelvic exam simulator and genital teaching associate. Data were gathered via an experience and demographic questionnaire, blood pressure readings, the Fear of Pelvic Examination Scale scores and performance scores after the training. Data analysis consisted of descriptive statistics, paired and independent sample t-tests and the linear mixed model. Statistical tests determined the relationship between fear, blood pressure and performance. The findings revealed that the GTA training group had significantly more fear than the pelvic exam simulator group and significantly higher performance scores than the simulator group. The gender analysis indicated that males had significantly more fear than females. Prior experience with pelvic exam simulators did not appear to reduce anxiety among medical students when first conducting pelvic exams with humans. Completion of pelvic exam training with a GTA may reduce fear substantially and make later training with the pelvic exam simulator the optimal first experience. Use of simulation in medical education reduces ethical concerns, optimizes limited resources and reduces patient safety issues.
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Patino, Daisy. "Oral health knowledge and dental utilization among Hispanic adults in Iowa". Thesis, University of Iowa, 2015. https://ir.uiowa.edu/etd/1997.

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Objectives: To determine oral health literacy levels among Hispanic adults living in Iowa, and assess the relationship between oral health literacy and dental utilization. Methods: This cross-sectional study included a convenience sample of self-identifying Hispanic/Latino adults. Participants were recruited via mass email, word of mouth, and from faith-based organizations that provided church services in Spanish. Participants were recruited from urban and rural communities in Central and Eastern Iowa. Participants were asked to complete a questionnaire, in either English or Spanish, that contained questions pertaining to: oral health literacy, dental utilization, acculturation, language proficiency, demographic information, country of origin, number of years living in the United States, and preferences pertaining to the characteristics of their dental providers (e.g. importance of dentist to be able to speak Spanish). Oral health literacy was assessed using the Comprehensive Measure of Oral Health Knowledge (Macek and colleagues). Oral health knowledge levels were categorized as low (0-14) or high (15-23). Dental utilization was defined as visiting a dental provider within the past 12 months or more than 12 months ago. Bivariate analyses were conducted using the Chi-square test with oral health knowledge and dental utilization being the two main outcome variables. Multiple logistic regression models were created to identify the variables related to low oral health knowledge irregular dental utilization. Statistical significance was set as p<0.05. IRB approval was obtained prior to conducting the study. Results: Three hundred thirty-eight participants completed the questionnaire. Sixty-seven percent of participants (n=228) completed the questionnaire in Spanish. The mean oral health knowledge score was 14 (low knowledge =51% vs. high knowledge = 49%). Thirty-five percent reported visiting the dentist <12 months ago. Bivariate analyses revealed that the following respondents were more likely to have low oral health knowledge (p<0.05): being older (i.e. 55-71 years of age), male, self-reporting low health literacy, having less than a high-school education, earning ≤$25,000, not having dental insurance, having low acculturation, being born outside of the United States, preferring a dental provider who speaks Spanish, perceiving one’s oral health to be fair/poor/or not knowing the status of one’s oral health, seeking dental care someplace other than a private dental office, and being more likely to seek care for a problem related visit rather than routine care. Having low oral health knowledge was statistically significantly associated visiting a dentist >12 months ago. Many other variables were also associated (p<;0.05) with infrequent dental utilization: low health literacy, being male, having <12th grade degree or a high school diploma, earning ≤$25,000, not having dental insurance, having low acculturation, reporting fewer years living in the United States, preferring a dental provider who speaks Spanish, perceiving one’s oral health to be fair/poor/or not knowing the status of one’s oral health, and seeking dental care someplace other than a private dental office. Final logistic regression analyses indicated that having less than a 12th grade education, lack of dental insurance, and a preference for receiving care from a Spanish speaking dental provider were associated with low oral health literacy. Furthermore, final logistic regression results predicting irregular dental utilization demonstrated that the following variables were statistically significant: being male, earning ≤$25,000 per year, not having dental insurance and having a history of tooth decay. Conclusion: Dental utilization and oral health knowledge appear to be associated. Patients with low oral health literacy may be less likely to utilize dental care, thus decreasing the opportunity to increase dental knowledge. Dental teams should recognize which patients are more likely to have low oral health literacy and provide dental education in patients’ preferred language.
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45

Seymour-Jones, Trevor. "An Assessment of International Leading Practice in the Integrated Management of Public Sector Property Assets, and its Application to the Australian Public Sector". Thesis, The University of Sydney, 2017. http://hdl.handle.net/2123/17199.

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This thesis examines the Governance, Management and Administration of Governments' property assets. By examining the developments in the United Kingdom (UK) and United States of America (USA), this thesis demonstrates why and how an integrated and strategic approach to the management of these assets is an important and crucial element of public administration. The thesis examines the concepts and theory behind the property management discipline and shows that it is as much of an art than a science, with its practice being extensively influenced by context and human behaviour. This data and information is used to develop a hypothesis for a ‘leading’ practice model for the management of government property. Innovations in property management policy and practice introduced by the UK and USA governments since the early 2000s to improve property asset efficiency and effectiveness are being touted as world’s ‘leading’ practice, as is their development of performance ‘measuring instruments’. This assumption that a world’s ‘leading’ practice exists is tested through case studies into the UK and USA governments. Determining the position of the Australian public sector’s asset management capacity and capability against this standard is tested by applying the ‘National Assessment Framework’s Asset Management Maturity Assessment Model’ to a number of Australian public sector government jurisdictions. These measurements are analysed, and compared to an understanding of performance derived from a qualitative analysis of information and data obtained from the literature review, case studies, and the author’s professional experience. Studies are conducted into the Australian public sector to identify gaps between the existing status of the management of property and the ‘leading’ practice model. These gaps are analysed and the barriers to such a practice identified. The thesis develops an understanding of any organisational behavioural issues that influence asset management policy, governance, and capacity to undertake and respond to change. Until the early part of the last decade, governments across the world had typically not understood the importance of real property to the provision of public services and to government financial sustainability. Beyond a number of papers and edited publications describing the experiences of individual jurisdictions, there is a lack of detailed and evidence-based research into the strategic management of government property assets. Little research exists for the Australian public sector. This thesis is intended to provide a platform for the research continuum in an area where little formal study has been undertaken. The significance of this thesis is that it provides a knowledge base for the Australian public sector to improve the management of its property assets (and other asset classes), which have an estimated value of some $325 billion.
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46

Villanueva-Torrecillas, Isidro. "Affectivity, quality of life and health resources utilization in arthritis". Diss., The University of Arizona, 2003. http://hdl.handle.net/10150/289993.

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The main objective of this dissertation was to analyze the role of psychosocial variables, especially positive affect, on health outcomes and health care services utilization (HCSU) in arthritis. The identification of additional psychological variables as predictive or mediating factors is critical for gaining a better understanding of the dynamics of treatment response, especially in the setting of interventions that focus on behavioral changes, and health care seeking behavior. The analyses performed were based on a theoretical model that assumed affective status as a direct effector on the use of specific coping strategies and patients' perception of control over their health, which would, in turn, influence health outcomes and health resources utilization. Using random effects modeling, we found positive affect (PA) to have a negative (β = -4.27; p < 0.001) and negative affect (NA) a positive (β = 5.33; p < 0.001) longitudinal association with levels of perceived pain, adjusted for other covariates. The final, most parsimonious, model explained 22% of the overall variance and 28% of the between-subjects variance of the level of pain perceived by subjects with osteoarthritis. Subjects with high PA levels were more likely to achieve minimal clinically important differences in pain (OR = 7.1; 95% CI, 1.4 to 36.2), global assessment of disease activity (OR = 6.1; 95% CI, 1.7 to 21.8), and physical function (OR = 13.27; 95% CI, 1.7 to 102.1) than subjects with low PA. Finally, in a multivariate stepwise linear regression model, higher levels of positive affect significantly predicted less HCSU (B = -0.29; p = 0.04). The final model also included social support and anxiety and explained slightly over 17% of the variance of long term HCSU (R = 0.51; Adjusted R-square = 0.217).
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47

Jno, Baptiste-Smith Carol Rosetta. "HIV Testing Service Utilization Among Men and Women in Dominica". ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5354.

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Voluntary HIV/AIDS testing and counselling (VHTC) is one of the preventive measures used in many countries to decrease the spread of HIV/AIDS. Archived data from National HIV/AIDS Response Program's (NHARP) raw 2016 dataset were used to identify relationships and to assess significant differences between sociodemographic factors and selected sexual risk behaviours versus VHTC practices among adults 18 years and older who resided in Dominica. The health belief model was used as the framework for this cross-sectional study. The sample comprised 982 participants (40% [394] men and 60% [588] women). Logistic regression analysis was used to assess associations between sociodemographic and sexual risk exposure factors versus VHTC. Findings revealed that, as compared to age group > 65 years, participants in age groups 25-44 years were 5 times more likely--and 45-64 years were 2 times more likely--to have engaged in VHTC (OR = 5.11, 95% CI = 2.03, 12.8 and OR = 2.63, 95% CI = 1.07, 6.49, respectively). The odds not to engage in VHTC were 48% higher for participants from Grand Bay district (rural area) compared to Roseau health district (capital) (OR = .52, 95% CI = .29, .94). The odds of nonengagement in VHTC were 51% higher for participants not having vaginal sex, compared to those who reported having vaginal sex (OR = .49, 95% CI = .26, .92). The implications for positive social change include providing public health practitioners with data to plan and implement educational programs specific to the demographic characteristics in Dominica. This will enhance current efforts to raise awareness regarding HIV/AIDS and may increase VHTC practice among the population that may reduce the incidence of HIV/AIDS.
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48

Yamori, Nobuyoshi y Ayami Kobayashi. "Wealth Effect of Public Fund Injections to Ailing Banks: Do Deferred Tax Assets and Auditing Firms Matter?" 名古屋大学大学院経済学研究科附属国際経済政策研究センター, 2004. http://hdl.handle.net/2237/11929.

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49

Podoba, John E. "Unmet needs for community services among the elderly : impact on health services utilization". Thesis, McGill University, 2004. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=85636.

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Seniors 75 years of age and older, the majority of whom live in the community, constitute a segment of the population that is vulnerable to loss of autonomy. Indeed many community dwelling seniors have difficulty performing daily living activities, such as bathing, toileting, walking, preparing meals and housekeeping.
In the setting of a population based cohort study of community-dwelling seniors 75 years of age or older, we examined the effect of unmet needs for community services for activities of daily living (ADL) and instrumental activities of daily living (IADL) on health services utilization. Self-perceived unmet need status was determined using a baseline in-home interview. A total of 839 subjects were recruited from the Greater Montreal Region, Quebec, Canada, using random telephone number dialling.
Health services utilization data were obtained from administrative databases from the Quebec Health Insurance Board (Regie de l'Assurance-Maladie du Quebec - RAMQ). Multivariable negative binomial regression models were used to examine the association between unmet need status and health services utilization during the six month period following the baseline interview.
The results of this study indicate that unmet needs are associated with higher rates of emergency department visits, hospitalization and prescription drug use. No statistically significant association was found between unmet needs and physician utilization among single seniors, although married seniors with unmet needs in activities of daily living had 2.8 times the rate of medical specialist visits as compared to those who reported no unmet ADL needs.
Unmet need for community services among the elderly has implications for the use of more expensive acute and long-term health care services. The results of this research suggest that developing programs to address unmet needs in the elderly population can potentially reduce health services utilization by the elderly.
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50

Oreyomi, Olabosipo O. "Barriers to Utilization of Malaria Preventive Measures in Rural Nigeria Among Pregnant Women". ScholarWorks, 2019. https://scholarworks.waldenu.edu/dissertations/6468.

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Malaria is a mosquito transmitted tropical disease that accounts for more cases and deaths in Nigeria than in any other country worldwide. Globally malaria accounts for 300,000 deaths among young children and pregnant women annually. The promotion of the use of insecticide treated nets (ITNs) to reduce pregnant women's contact with mosquitoes has been the focus of malaria prevention efforts in Nigeria. However, the use of ITNs during pregnancy has been inexplicably low in Nigeria. A quantitative cross-sectional study was conducted to examine barriers to the utilization of ITNs among pregnant women in rural Nigeria. The social ecological model was utilized to analyze secondary data from a 2015 survey conducted in Nigeria in which 4,834 pregnant women between 15 to 49 years of age participated. The relationship between the use of ITNs and the knowledge of ITNs, traditional medicine, education, and family income was examined using multiple logistic regression modeling. Results showed that there was a significant relationship between the knowledge of ITN (p = 0.000), family income (p = 0.000), education of pregnant women (p = 0.000) and the use of ITN among pregnant women in rural Nigeria. However, there was no relationship between the use of traditional medicine (p = >0.5), and the use of ITN, perhaps because most of the women surveyed did not respond to the question about use of traditional medicine. Results of the study have important implications for positive social changes among pregnant women in Nigeria. These findings will inform strategies to increase the uptake of ITNs during pregnancy in Nigeria, improving birth outcomes, increasing maternal and child survival, and decreasing the economic burden due to malaria morbidity and mortality in rural Nigeria.
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