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Copyright of Advances in Laboratory Medicine / Avances en Medicina de Laboratorio is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Retos: Nuevas Perspectivas de Educación Física, Deporte y Recreación is the property of Federacion Espanola de Asociaciones de Docentes de Educacion Fisica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

En el ámbito de la economía circular las herramientas para el registro y la contabilización de los materiales adquieren una importancia fundamental, pues de ello dependerá el éxito de la aplicación de este nuevo paradigma económico. Para mejorar la gestión de los materiales que circulan por la empresa debemos contar con los mecanismos de información contable adecuados para que nos indiquen la correcta contabilización de aquellos con el objetivo de la obtención del máximo beneficio, tanto económico, como medioambiental. Un método como el “Método de Contabilidad de Flujo de Materiales (MCFA) nos puede servir de ayuda en la consecución de los citados objetivos; para ello presentamos un breve trabajo sobre el mismo para identificar las ventajas que nos puede ofrecer su aplicación. Ventajas que la trazabilidad de los materiales en el seno de la empresa, con los costes que llevan asociados nos ha de facilitar la implementación de la economía circular en el seno de las organizaciones. Todo ello sin olvidar la importancia de continuar en la búsqueda de nuevos métodos de contabilización de los materiales ni la mejora de los actuales métodos de contabilidad de gestión.

Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This work aims to know the evolution of purchase prices of advertising slots in conventional media in the last decade and discover the conditioning factors that facilitate a good advertising negotiation. A double methodology is used: quantitative by analyzing secondary sources and qualitative through a panel of experts. The results show a decreasing amount for the purchase of advertising slots, despite the increase in official rates and the scope of the medium or support. Profitability and management time are the determining factors of a good advertising negotiation. We also noted a change toward a more flexible purchase focused on results beyond brand visibility. The research shows the shift from all-media marketing toward a purchase similar to the programming used online. [ABSTRACT FROM AUTHOR]

Copyright of Ager: Journal of Depopulation & Rural Development Studies / Revista de Estudios sobre Despoblación y Desarrollo Rural is the property of Rolde de Estudios Aragoneses and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Este trabajo se plantea con el objetivo de conocer la evolución de los precios de compra de los espacios publicitarios en medios convencionales en la última década y descubrir los condicionantes que facilitan una buena negociación publicitaria. Se lleva a cabo una doble metodología cuantitativa a través del análisis fuentes secundarias y cualitativa desarrollada con un panel de expertos. Los resultados ponen de manifiesto un importe cada vez menor por la compra del espacio publicitario, a pesar de la subida de tarifas oficiales y el alcance del medio o soporte, junto con la rentabilidad y el tiempo de gestión como los condicionantes de una buena negociación publicitaria, además de un cambio hacia una compra más flexible y enfocada en los resultados, más allá de la visibilidad de la marca. La investigación muestra el cambio de la comercialización de todos medios hacia una compra similar a la programática utilizada en el entorno en línea.

Introduction: Chronic kidney disease represents an important health problem, due to its high incidence and prevalence, as well as its significant morbidity and mortality and socioeconomic cost. Aims: compare the effectiveness and economic consequences of outsourcing versus hospital dialysis. Method: A scoping review, for which different databases were consulted, using controlled and free terms. Those articles that compared concerted versus in hospital dialysis in terms of effectiveness were included. Likewise, those publications that compared, in the Spanish field, the cost between both modes of service provision and the public price rates of the different Autonomous Communities were included. Results: 11 articles were included in this review: 8 on comparison of effectiveness, all of them in the USA, and 3 on costs. A higher rate of hospitalization was observed in subsidized centers, but no differences in mortality were observed. Additionally, greater competition among providers was associated with lower hospitalization rates. The cost studies reviewed show that hospital hemodialysis is more expensive than in subsidized centers, due to the structural costs. The data of the public rates of the different Autonomous Communities show a wide heterogeneity in the payment of the concerts. Conclusions: the coexistence in Spain of public and subsidized centers, the variability in the provision and costs of dialysis techniques, and the low of evidence on the effectiveness of outsourcing treatment show all the need to continue promoting strategies that result in improvement in the care for Chronic Kidney Disease. Resumen: Introducción: La enfermedad renal crónica representa un importante problema de salud, tanto por su elevada incidencia y prevalencia, como por su importante morbimortalidad y coste socioeconómico. Objetivo: Comparar la efectividad y consecuencias económicas de la diálisis concertada frente a la diálisis hospitalaria. Metodología: Revisión de alcance, para lo cual se consultaron diferentes bases de datos, mediante términos controlados y libres. Se incluyeron aquellos artículos que comparasen la diálisis concertada frente a la hospitalaria en términos de efectividad. Igualmente, se incluyeron aquellas publicaciones que comparasen, en el ámbito español, el coste entre ambas modalidades de prestación de servicios y las tarifas de precios públicos de las diferentes Comunidades Autónomas. Resultados: En esta revisión se incluyeron 11 artículos: 8 sobre comparación de la efectividad, todos ellos en EEUU y 3 sobre costes. Se observó una mayor tasa de hospitalización en aquellos centros concertados, pero no se observaron diferencias en mortalidad. Además, una mayor competencia entre proveedores se asoció a menores tasas de hospitalización. Los estudios de costes revisados muestran que la hemodiálisis hospitalaria es más costosa que en centros concertados, debido a los costes de estructura. Los datos de las tarifas públicas de las diferentes Comunidades Autónomas muestran una amplia heterogeneidad en el pago de los conciertos. Conclusiones: la coexistencia en España de centros públicos y concertados, la variabilidad en la prestación y costes de las técnicas de diálisis y la escasa evidencia sobre la efectividad de la externalización del tratamiento ponen de manifiesto la necesidad de seguir potenciando estrategias que redunden en una mejora de la atención a la Enfermedad Renal Crónica.

El RD 853/2021, de 5 de octubre, por el que se regulan los programas de ayuda en materia de rehabilitación residencial y vivienda social del Plan de Recuperación, Transformación y Resiliencia, ha puesto a disposición de los propietarios de viviendas y edificios completos una potente herramienta de financiación de actuaciones de rehabilitación energética. Toman estos por tanto protagonismo dentro del proceso rehabilitador para hacer frente al reto energético establecido por la Unión Europea siendo vital poner el foco en la denominada “Activación de la demanda”, que se puede realizar de diversas formas atendiendo a aspectos sociales o económicos que hagan ver al usuario que obtiene un beneficio propio y/o común realizando la actuación. Siendo necesaria la implicación de todos para acometer con éxito esta Ola de Renovación, desde el Consejo General de la Arquitectura Técnica de España se ha creado una herramienta de carácter gratuito cuyo uso permite a cualquier usuario tener una orientación de los aspectos más relevantes económicos al acometer una actuación de rehabilitación energética. El usuario o comunidad de propietarios obtiene fácilmente de esta herramienta sus potenciales gastos o beneficios mensuales que a largo plazo va a provocar este tipo de actuación en su edificio. Se parte primeramente de la introducción de datos básicos. A continuación, se pasa a una fase de elección de soluciones comunes constructivas de mejora de eficiencia energética para que, al final, se incluya si el edificio con las actuaciones que ha elegido el usuario es susceptible de recibir una subvención dentro de los programas del RD 853/2021 y su cuantía. Abstract Royal Decree 853/2021, of 5 October, which regulates the aid programmes for residential refurbishment and social housing under the Recovery, Transformation and Resilience Plan, has provided home and building owners with a powerful tool for financing energy refurbishment actions. They therefore play a leading role in the refurbishment process to meet the energy challenge set by the European Union, and it is vital to focus on the so-called "demand activation", which can be carried out in various ways, taking into account social or economic aspects that make the user see that he/she is obtaining a personal and/or common benefit by carrying out the action. As the involvement of everyone is necessary to successfully undertake this Wave of Renewal, the General Council of Technical Architecture of Spain has created a free tool whose use allows any user to have an orientation of the most relevant economic aspects when undertaking an energy refurbishment action. The user or community of owners can easily obtain from this tool their potential monthly costs or benefits that this type of action will cause in the long term in their building. The first step is the introduction of basic data. Then, a phase of choosing common constructive solutions to improve energy efficiency is followed, so that, at the end, it is included whether the building with the actions chosen by the user is susceptible to receive a subsidy within the programmes of RD 853/2021 and its amount.

Copyright of Investigaciones Turisticas is the property of Investigaciones Turisticas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: To measure 3-year care costs of breast, prostate, colorectal and lung cancers disaggregated by site and clinical stage. Method: A retrospective observational design was employed to investigate care costs of cases recorded in the Registry of the Basque Country between 2010 and 2015. Data gathered included TNM stage and demographic, clinical and resource use variables. Total costs per patient with stage IV disease were calculated by combining generalized linear models with parametric survival analysis. Unit costs were obtained from the analytical accounting system of the Basque Health Service. Results: The sample comprised 23,782 cancer cases (7801 colorectal, 5530 breast, 4802 prostate and 5649 lung cancer). The mean 3-year costs per patient with stage I to III disease were €11,323, €13,727, €8,651 and €12,023 for colorectal, breast, prostate and lung cancer, respectively. The most important cost components were surgery and chemotherapy. Total survival-adjusted costs until death for patients with stage IV disease (€27,568, €26,296, €16,151 and €15,931 for breast, colorectal, lung and prostate cancer, respectively) were higher than the 3-year costs for those with earlier-stage disease. Conclusions: This study quantitatively shows the pattern of changes in the economic burden of cancer throughout its natural history and the great magnitude of this burden for the health system. The use of indicators based on real-world data from each regional health service would allow cancer care in each region to be tailored to local population needs. Resumen: Objetivo: Determinar el coste del tratamiento de los cánceres de mama, próstata, colorrectal y pulmón según la localización y el estadio clínico. Método: Se utilizó un diseño observacional retrospectivo con los casos del Registro de Euskadi entre 2010 y 2015. Los datos incluyeron el estadio TNM, variables demográficas y clínicas, y uso de recursos. Los costes totales por paciente en estadio IV se calcularon combinando modelos lineales generalizados con el análisis paramétrico de supervivencia. Los costes unitarios se obtuvieron del sistema de contabilidad analítica del Servicio Vasco de Salud. Resultados: La muestra estuvo compuesta por 23.782 casos (7801 colorrectal, 5530 de mama, 4802 de próstata y 5649 de pulmón). Los costes medios por paciente a 3 años en estadio I a III fueron 11.323 €, 13.727 €, 8651 € y 12.023 € para los cánceres colorrectal, de mama, de próstata y de pulmón, respectivamente. Los costes para el estadio IV (27.568 €, 26.296 €, 16.151 € y 15.931 € para los cánceres de mama, colorrectal, de pulmón y de próstata, respectivamente) fueron mayores que en los estadios iniciales. Conclusiones: Este estudio muestra cuantitativamente el cambio en la carga económica del cáncer a lo largo de su evolución y la gran carga que supone para el sistema de salud. El uso de datos del mundo real de cada servicio de salud permitiría adaptar la atención del cáncer a las necesidades de la población local.

Copyright of Nefrologia is the property of Revista Nefrologia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

La producción bananera, es uno de los sectores económicos más importante del Ecuador, debido al aporte que brinda en materia de tributos y plazas de empleo para miles de familias a lo largo de las provincias donde se produce la fruta; el objetivo de la investigación, centra su atención en analizar cómo ha impactado la crisis sanitaria del COVID – 19 en los costes de producción, debido a restricciones de movilización, cierre de algunas empresas proveedoras, entre otros factores que tienen relación directa con las actividades bananeras; su metodología es de carácter descriptiva al aplicar el instrumento de recolección de información de la encuesta y analítica al realizar un estudio de las cifras económicas que reposan en algunas entidades de control como el Ministerio de Comercio Exterior y similares; entre los principales resultados se destaca que si hubo un impacto negativo en el normal desarrollo de las operaciones, debido a que hubo producción que tuvo que ser vendida a menor precio para minimizar el impacto de no poder sacar la mercadería al exterior en determinados momentos; además, se concluye en la necesidad de que las autoridades tomen las medidas necesarias y pertinentes para solventar en el menor tiempo la economía local y nacional de todos los sectores estratégicos.

RESUMEN Introducción: Las heridas de difícil cicatrización o complejas que aquejan a un alto porcentaje de la población, además de afectar a la calidad de vida de quien las padece, repercute en un alto coste económico, en tiempo de enfermería y en estancias hospitalarias. Objetivo: Conocer el coste económico, las heridas complicadas, el coste medio para el cierre y la media de días para el mismo que ha tenido cada profesional de enfermería comparado con la enfermera de práctica avanzada (EPA) en heridas crónicas complejas (HCC) de la Unidad. Metodología: Estudio descriptivo longitudinal del total de los informes de valoración de heridas generados desde la aplicación de heridas en DIRAYA (sistema de información asistencial corporativo para todo el Servicio Andaluz de Salud, historia de salud única de todos los episodios asistenciales del ciudadano) y que necesitaron materiales de cura en ambiente húmedo suministrados por la Unidad de Gestión Clínica (UGC). El estudio se desarrolló en la UGC de Algarrobo, perteneciente al Área de Gestión Sanitaria Este de Málaga-Axarquía, desde junio 2019 hasta junio 2020. Se trata de una muestra conceptual, ya que se ha incluido a toda la población de enfermeros y enfermeras de la UGC y las correspondientes hojas emitidas por ellos. Resultados: Durante el periodo de estudio se registraron un total de 416 heridas en la Unidad, de las cuales se cerraron 338, el 81,2%. La EPA trató el 22,6% del total de las heridas (94 heridas) y resolvió el 90,4% de ellas, siendo el coste medio para el cierre de las heridas de 21,3 €, en un plazo medio de 30,7 días, mientras que el resto de profesionales tuvo que tratar de media 32,2 heridas y se resolvieron de media el 76,7%, siendo el coste medio para el cierre de una herida de 36,2 € en un plazo medio de 172,1 días. Conclusiones: La introducción de la EPA en HCC en la UGC ha llevado a la Unidad a un mejor resultado en cuanto a gasto en materiales y al acortamiento de los días para la resolución de las heridas, lo que influye en una mejor calidad de vida para aquellos que las padecen. Además, la introducción de la EPA ha servido de revulsivo para los profesionales y les ha llevado a un mejor hacer en su trabajo con las heridas, lo que influye tanto en su autoestima profesional como en los pacientes a los que tratan.

Copyright of Revista Española de Cardiología (18855857) is the property of Elsevier B.V. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contabilidad y Dirección is the property of ACCID and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Panorama Económico is the property of Universidad de Cartagena and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background and Objective: The high incidence of nodular thyroid pathology has led to growing concern about the economic impact that this pathology represents on the healthcare system. There are conclusive data about the cost-effectiveness of high-resolution units for nodular thyroid pathology; however, their implementation is not homogeneous in the Endocrinology and Nutrition services of our country. The objective of the present study was to evaluate the economic impact of the implementation of the high-resolution thyroid nodule unit (HRTNU) in our center., Patients and Methods: The present work is a prospective, observational and descriptive study carried out in 1314 patients (82% women, mean age 58 years ds = 11) evaluated at the HRTNU during the period of August 2022-August 2023. Demographic data (age and sex) were analyzed, referral center and consultation type, number of total consultations and neck ultrasound performed, number of fine needle aspiration (FNAB) performed, and cytology results were analyzed., Results: In the period from August 2022 to August 2023, a total of 1314 patients were evaluated (neck ultrasound and clinical consultation) and a total of 133 FNAB were performed, of which only 2.26% were non-diagnostic. Compared to the percentage of unsatisfactory FNAB from the previous year August 2021-July 2022 of 25%, a mean saving of 9931.43 euros was estimated. 84.47% of the patients evaluated for the first time by the HRTNU were discharged, estimating a mean saving of 133,200 euros., Conclusions: The implementation of a HRTNU at the Endocrinology and Nutrition departments, coordinated with primary and specialized care, is a cost-effectiveness alternative, as it reduces the number of medical consultations and is accompanied by a higher rate of diagnostic FNAB., (Copyright © 2024 SEEN and SED. Published by Elsevier España, S.L.U. All rights reserved.)

El objetivo materia de investigación es determinar el efecto de los costos en la situación económica y financiera de una empresa de producción de muebles en el año 2021, para lograrlo, se centró en un enfoque cuantitativo, de tipo aplicada desarrollando un diseño no experimental de corte transversal con un alcance descriptivo, el cual tuvo como muestra una empresa de producción de muebles en Villa El Salvador en los periodos 2020 – 2021, a la cual se aplicó la técnica de análisis documentario y, a través de la ficha de recolección de datos; asimismo se realizó el análisis a los estados financieros de la empresa. Dentro de los principales resultados, se observó que la empresa viene aplicando un sistema de costos empírico durante el periodo 2020 y 2021; por otro lado, del análisis de los estados de situación financiera se observó que en el año 2020 se tuvo mayor rentabilidad que en el año 2021. Concluyendo que, la propuesta de un sistema de costos de producción absorbente permitirá evidenciar los gastos generales en exceso y establecer los costos de producción, logrando un efecto positivo en la situación económica y financiera de la empresa en un periodo determinado a partir de su implementación

The enabling and constraining properties of networks, their effects on participants, and their subsequent social consequences have all been extensively explored in a large and growing literature. A feature of social network analysis lies in its tendency to deploy structural perspectives in explaining social outcomes. Through in-depth semi-structured interviews, this article highlights the ways in which social networks operate as a context in which individual initiative and engagement lead to the making and remaking of network attributes. An empirical examination of business networks in Chinese cities reveals the way in which the formation and maintenance of networks require the conscious contributions of members, how network norms are produced by the expressed preferences of individual members, and finally how network membership involves management of network participants. [ABSTRACT FROM AUTHOR]

El estudio de la construcción y los recursos utilizados para llevar a cabo los edificios erigidos entre los siglos XI y XIII resulta especialmente interesante porque permite conocer ciertos aspectos de la sociedad medieval que no pueden analizarse de otro modo. En este artículo se presentan los resultados del estudio comparativo de los edificios eclesiásticos construidos en esta cronología en Segovia y Sepúlveda. Ambas poblaciones, próximas entre sí, presentan semejanzas significativas en la tipología arquitectónica y sus elementos más representativos. Sin embargo existen importantes divergencias en los materiales y técnicas empleados en su construcción, propios del territorio en que se enclavan, pero que también reflejan los cambios sociales y políticos en ambas ciudades a lo largo de este periodo de su historia.

Introduction: There are few studies on e-Health interventions directed at parents that analyse their costs and any potential savings that may occur. The aims of this study consisted of calculating the costs of the development and maintenance of a paediatric web site for parents, including the costs per visit and per visitor, and the potentially savings made as regards medical visits avoided as a result of its use. Methods: The technology costs as well as the work of the professionals were considered as costs of the web site. The calculation of the cost of the professionals and the potential savings were based on the official fees and public prices of the Andalusian Public Health Service. Results: During 5 years and 6 months of the study, the total cost of the web site was €45,201.56. The cost per visit received was €0.0155€, and €0.0186 for each single visitor. Among the 516 users that took part in the study, face-to-face visits to Primary Care paediatric clinics were avoided, as well as those to Paediatric Emergency Department, at a savings of €22,263.89. Conclusions: The costs of developing a paediatric e-Health website for parents written in Spanish, using existing and free technologies, are low compared to other forms of e-Health development. Furthermore, the costs are considerably low if they are divided by the total number of visits or the number of visitors. There is also a considerable potential financial saving on contributing to avoid face-to-face visits. Resumen: Introducción: Son pocas las intervenciones de eSalud dirigidas a padres que analizan sus costes y el ahorro potencial que pueden generar. Los objetivos de este trabajo consistieron en calcular los costes de desarrollo y mantenimiento de una web de pediatría para padres, el coste por visita y por visitante, y el ahorro potencial generado en función de las visitas médicas evitadas como consecuencia de su uso. Métodos: Para los costes de la web se consideraron los costes tecnológicos y del trabajo de los profesionales. El cálculo del coste de los profesionales y de ahorro potencial se basaron en los honorarios oficiales y en los precios públicos del Sistema Sanitario Público de Andalucía. Resultados: Durante los 5 años y 6 meses del estudio el coste total de la web fue de 45.201,56€. El coste por visita recibida fue de 0,0155€, y por cada visitante único, de 0,0186€. Entre los 516 usuarios que participaron en el estudio se evitaron visitas presenciales a las consultas de pediatría de atención primaria y a los servicios de urgencias de pediatría por un valor de 22.263,89€. Conclusiones: Los costes de desarrollo de una web de eSalud de pediatría para padres escrita en español, usando tecnología existente y gratuita, son bajos en comparación a otras formas de desarrollo de eSalud. Además, los costes son considerablemente bajos si se dividen entre el número de visitas totales o el número de visitantes. También existe un potencial considerable de ahorro económico al contribuir a evitar visitas presenciales.

Introduction: Knowledge of the socioeconomic impact of dementia-related disorders is essential for appropriate management of healthcare resources and for raising social awareness. Methods: We performed a literature review of the published evidence on the epidemiology, morbidity, mortality, associated disability and dependence, and economic impact of dementia and Alzheimer disease (AD) in Spain. Conclusions: Most population studies of patients older than 65 report prevalence rates ranging from 4% to 9%. Prevalence of dementia and AD is higher in women for nearly every age group. AD is the most common cause of dementia (50%-70% of all cases). Dementia is associated with increased morbidity, mortality, disability, and dependence, and results in a considerable decrease in quality of life and survival. Around 80% of all patients with dementia are cared for by their families, which cover a mean of 87% of the total economic cost, resulting in considerable economic and health burden on caregivers and loss of quality of life. The economic impact of dementia is huge and difficult to evaluate due to the combination of direct and indirect costs. More comprehensive programmes should be developed and resources dedicated to research, prevention, early diagnosis, multidimensional treatment, and multidisciplinary management of these patients in order to reduce the health, social, and economic burden of dementia. Resumen: Introducción: El conocimiento del alcance socioeconómico de las enfermedades que cursan con demencia es esencial para la planificación de recursos y la concienciación social. Desarrollo: Se ha realizado una revisión de los datos publicados hasta el momento sobre la epidemiología, morbilidad, mortalidad, discapacidad, dependencia e impacto económico de la demencia y la enfermedad de Alzheimer en España. Conclusiones: La mayoría de estudios en población mayor de 65 años estiman una prevalencia entre el 4% y el 9%. La prevalencia es mayor en mujeres en casi todos los grupos de edad. La enfermedad de Alzheimer es la causa de demencia más frecuente (50-70% del total). La demencia provoca un aumento de la morbilidad, mortalidad, discapacidad y dependencia de los pacientes, con una importante disminución de la calidad de vida y la supervivencia. El 80% de los enfermos es cuidado por sus familias, que asumen de media el 87% del coste total, con la consiguiente sobrecarga y menoscabo de la salud y calidad de vida de los cuidadores. El impacto económico de la demencia es enorme, y de evaluación compleja, por la mezcla de costes sanitarios y no sanitarios, directos e indirectos. Es necesario desarrollar programas globales e incrementar los recursos enfocados a fomentar la investigación, prevención, diagnóstico precoz, tratamiento multidimensional y abordaje multidisciplinario, que permitan reducir la carga sanitaria, social y económica de la demencia.

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Copyright of Revista Foco (Interdisciplinary Studies Journal) is the property of Revista Foco and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Observatorio Medioambiental is the property of Universidad Complutense de Madrid and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Introduction: Objectives: the aim of the study was to analyze the impact of COVID-19 on enteral nutrition prescription in the Community of Madrid during the first semester of 2020. Material and Methods: this is a descriptive study of enteral nutrition prescription in the first semester of 2020 and its comparison with the first semester of 2019. We included all the prescriptions in public hospitals of the Community of Madrid as recorded in public electronic databases. Results: there was an 8 % increase in the number of enteral nutrition prescriptions in March 2020 when compared with the previous months (p < 0.001). Then, in April and May 2020 we observed a 9 % decrease in enteral nutrition prescriptions (p < 0.001). Total costs in enteral nutrition showed a similar pattern, with an increase in March 2020 (p < 0.001) and a decrease in April and May 2020 (p < 0.001). When analyzing the data by patient age, those above 75 y.o. showed the highest decrease in enteral nutrition prescriptions (33.1 % higher than for those under 75 y.o.) in April and May 2020 (p < 0.001). Conclusions: the irruption of COVID-19 had a relevant impact on enteral nutrition prescription, especially among the elderly. Follow-up is needed to assess the long-term consequences of this in nutritional therapy. [ABSTRACT FROM AUTHOR]

The objective of this research is to propose an optimal accounting management system for property, plant and equipment for the tourist land transport sector of Azuay. Non-experimental descriptive type. 72.7% of the companies do not have an internal control manual that details in a systematic and orderly manner each of the processes of the different operations with those responsible for compliance with the established accounting policies. Having an accounting management model for property, plant and equipment in the transport sector serves as a guide for the accounting professional during the execution of their work in the company, for this reason the proposal is made based on processes and details each of the activities, their managers, as well as models of accounting records and document formats are also proposed that provide legal support for each of the processes carried out.

The objective of this research was to determine the cost of transportation rates in mixed-mode companies in the San Fernando canton of Ecuador through the application of the ABC costing model. It was descriptive with a non-experimental cross-sectional field design since the information was collected in a single moment of time, a convenience sampling was applied to 25 shareholders out of a total of 45 registered in the National Transit Agency. The cost of $ 0.46 dollars per kilometer traveled was determined according to the routes or sectors requested by the user, from this information the cost of the pre-established routes was calculated. This methodology provides a space for social discussion so that the actors have accurate information for making decisions based on the common good.

El estudio tiene como objetivo diseñar una guía tributaria y contable sobre los ingresos y gastos en las compañías de transporte público de pasajeros de la ciudad de Cuenca que aplican el sistema de caja común para su transparentación en los estados financieros. De tipo descriptiva con diseño no experimental. Los contadores respondieron el 71.43% que las empresas presentan en sus notas contables el detalle de cuentas en el manejo de caja común en sus estados financieros. La guía propuesta será útil para contadores de las empresas de transporte público de servicio urbano, para que apliquen un procedimiento estándar en las áreas contable y tributaria, que servirá como una herramienta que contenga los lineamientos en planificación y políticas en el manejo razonable de los ingresos por concepto de caja común y de esta manera obtener una información razonable para la presentación de sus estados financieros.

Background: Belgium initiated a hospital pay for performance (P4P) programme after a decade of fixed bonus budgets for "quality and safety contracts". This study examined the effect of P4P on hospital incentive payments, performance on quality measures, and the association between changes in quality performance and incentive payments over time., Methods: The Belgian government provided information on fixed bonus budgets in 2013-2017 and hospital incentive payments as well as hospital performance on quality measures for the P4P programmes in 2018-2020. Descriptive analyses were conducted to map the financial repercussion between the two systems. A difference-in-difference analysis evaluated the association between quality indicator performance and received incentive payments over time., Results: Data from 87 acute-care hospitals were analyzed. In the transition to a P4P programme, 29% of hospitals received lower incentive payments per bed. During the P4P years, quality performance scores increased yearly for 55% of hospitals and decreased yearly for 5% of hospitals. There was a significant larger drop in incentive payments for hospitals that scored above median with the start of the P4P programme., Conclusions: The transition from fixed bonus budgets for quality efforts to a new incentive payment in a P4P programme has led to more hospitals being financially impacted, although the effect is marginal given the small P4P budget. Quality indicators seem to improve over the years, but this does not correlate with an increase in reward per bed for all hospitals due to the closed nature of the budget., (Copyright © 2024 FECA. Publicado por Elsevier España, S.L.U. All rights reserved.)

Copyright of Gerokomos is the property of Indemm Farma SL and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: Identify the primary cause of the hospital admission and readmission of premature infants and evaluate the costs of the readmission between the years 2000 and 2011 in the Comunidade Foral de Navarra hospital in Pamplona, Spain. Methods: This is a descriptive, retrospective study involving analysis of 297 premature infants who were admitted to the neonatal Intensive Care Unit and were subsequently readmitted at another division of the aforementioned hospital, at least once, during the sixty days after discharge. Results: The majority of the cases studied (91.25%) were re-hospitalized only once, with an average stay of 4.61 days. Bronchiolitis and asthma were the most common cause for patient readmission. Conclusion: The author highlights the importance of parental presence during the child’s hospitalization, as they can provide detailed information on the normal characteristics of their child and the potential health issues associated with prematurity. If the child presents any symptoms, the parents will know to seek medical help in the early stages, reducing the risk of complications and future hospitalizations.

Copyright of Studia Historica. Historia Medieval is the property of Ediciones Universidad de Salamanca and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Current gold standard diagnostic techniques for dengue are expensive and time-consuming. Rapid diagnostic tests (RDTs) have been proposed as alternatives, although data about their potential impact in non-endemic areas is scarce., Methods: We performed a cost-effectiveness analysis comparing the costs of dengue RDTs to the current standard of care for the management of febrile returning travelers in Spain. Effectiveness was measured in terms of potential averted hospital admissions and reduction of empirical antibiotics, based on 2015-2020 dengue admissions at Hospital Clinic Barcelona (Spain)., Results: Dengue RDTs were associated with 53.6% (95% CI: 33.9-72.5) reduction of hospital admissions and were estimated to save 289.08-389.31€ per traveler tested. Moreover, RDTs would have avoided the use of antibiotics in 46.4% (95% CI: 27.5-66.1) of dengue patients., Discussion: Implementation of dengue RDTs for the management of febrile travelers is a cost-saving strategy that would lead to a reduction of half of dengue admissions and a reduction of inappropriate antibiotics in Spain., (Copyright © 2023 The Author(s). Published by Elsevier España, S.L.U. All rights reserved.)