Search results for "health services administration"
showing 10 items of 127 documents
Disciplinary Sanctions and Audit Quality: Empirical Evidence from an External Oversight System
2010
This paper provides empirical evidence on the impact of disciplinary sanctions on audit quality, based on the external oversight system set up in Spain in the early nineties. Specifically, we examine the effects of the sanctions imposed by the Institute of Accounting and Auditing (ICAC), a government regulatory agency independent from the auditing industry. To proxy for audit quality, two client-specific earnings quality indicators are considered; i.e. the likelihood of loss reporting and abnormal accruals. According to our results, the Spanish external oversight system does not penalise isolated but structural audit malpractice, since sanctioned auditors exhibit lower average audit quality…
Relationships between burnout and role ambiguity, role conflict and employee absenteeism among health workers
2014
The aim of this research was to analyze the influence of some psychosocial risk factors in the development of burnout and to analyze the influence of this phenomenon on employee absenteeism. The study sample included 142 health care workers. The data analysis included descriptive statistics and multiple linear regression models. The results confirmed the influence of role ambiguity and role conflict on burnout [F (2.139) = 26.720; p < .001], but the influence of burnout on employee absenteeism was not confirmed. However, a significant and positive relationship has been shown between burnout and employee absenteeism (ß = 0.197; p < .05). In conclusion, the findings of this study support the …
In vitro evaluation of glycol chitosan based formulations as oral delivery systems for efflux pump inhibition.
2017
Recently, we have reported that glycol chitosan (GCS) was able to reverse the P- glycoprotein (P-gp) efflux pump. The objective of the present study was to evaluate the potential of two GCS-based dosage forms (aqueous solution or nanoparticle suspension) for oral administration of the P-gp substrate Rho-123. A further aim of the present study was to assess the effect of the glycol chitosan-4-thiobutylamidine thiomer (GCS-TBA) on P-gp activity considering that the corresponding thiomer of chitosan series is a well-known P-gp inhibitor. Pre-treatment of Caco-2 cell monolayer with a GCS solution or GCS-based nanoparticles increased the absorptive transport of Rho-123 across the monolayer of 1.…
Systematic review: the presenting international normalised ratio (INR) as a predictor of outcome in patients with upper nonvariceal gastrointestinal …
2011
Aliment Pharmacol Ther 2011; 33: 1010–1018 Summary Background The prognostic value of an elevated international normalised ratio (INR) as part of initial risk stratification in nonvariceal upper gastrointestinal bleeding (NVUGIB) remains poorly characterised. Aim To assess the usefulness of the initial INR in patients with NVUGIB. Method After a systematic review, we included the presenting INR and other validated prognosticators in multivariable models predicting rebleeding and mortality. Data are reported as odd ratios and 95% confidence intervals. Results Only two of 769 candidate studies were useful, but reported disparate, highly selected NVUGIB patients with varying threshold init…
Germinal center B cells govern their own fate via antibody feedback
2013
High-affinity antibodies reenter germinal centers (GCs) and limit antigen access, thus causing sustained directional evolution in GCs toward higher-affinity antibody production.
Internal Audit and External Audit Cooperation in EU Countries
2017
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are countries with mandatory regulations of internal and external audit cooperation, in some cases cooperation bases on initiatives, to facilitate the auditing process and avoid duplication of work. The aim of this research is to compare the Latvian public administration internal audit and external audit cooperation approach with approaches of the European countries and evaluate each country’s internal audit relation with external audit. The methodology includes a comparative…
A person-oriented approach to sport and school burnout in adolescent student-athletes: The role of individual and parental expectations
2017
Abstract Objectives The present study aimed to examine what kind of burnout profiles exist among student-athletes based on their sport and school burnout symptoms. Moreover, it was investigated whether athletes' expectations of success in sport and school, on the one hand, and parental expectations, on the other hand, were predictors of the likelihood of the athlete to show a certain profile, after taking into account the effects of gender, grade point average, type of sport, and level of competition. Design and methods The participants were 391 student-athletes (51% females) from six different upper secondary sport schools in Finland, and 448 parents (58% mothers). The athletes filled in q…
Burnout as an important factor in the psychophysiological responses to a work day in Teachers
2010
Burnout syndrome is an important psychosocial risk in the job context, especially in professions with a strong social interaction, as in the case of teaching. This study analyses the role of burnout in the psychophysiological responses to a work day in teachers. High burnout was related to worse mood, and higher perceived stress throughout the work day. Moreover, burnout is positively related to systolic blood pressure and negatively related to salivary cortisol levels at the beginning of the work day. Higher scores of burnout in teachers are also related to lower heart rate in the middle of the work day. The psychophysiological responses to a work day are specifically associated with the d…
Role Stress: Burnout Antecedent in Nursing Professionals
1993
Abstract Burnout syndrome has been described by different authors as a reaction to work stress. Hence both the role stress components–role ambiguity and role conflict–appear in the literature as burnout antecedent variables. The correlation between these variables is positive. On the other hand, the work social support (from supervisors and colleagues) is a variable with influence on both role stress and burnout, so the people who perceive higher work social support feel lower role stress and lower burnout than the people who perceive lower social support. In this study we present the results of a correlational study of role ambiguity, role conflict, burnout levels (tested with Maslach Burn…
Information systems and the computer audit applied to a regional Audit institution: la Sindicatura de Comptes de la Comunidad Valenciana (Spain)
2020
Digitization is a global phenomenon that affects all human activities. Public administrations have also incorporated new information and communication technologies into their structures and the public sector. Computer auditing is a tool that allows auditing public administrations and improving accountability. This article examines the main advantages and risks of digitization and offers a case study of a regional audit institution in Spain that implemented computer auditing.