Análise de demonstrações financeiras de empresas do setor de saúde brasileiro (2009-2015): concentração, centralização de capital e expressões da financeirização / Analysis of financial statements from companies in the Brazilian health sector (2009-2015): concentration, centralization of capital, and expressions of financialization / Análisis de información financiera de empresas del sector salud brasileño (2009-2015): concentración, centralización de capital y expresiones de la financiarización

O sistema de saúde brasileiro caracteriza-se pela grande participação do setor privado. Na presente década, as empresas que atuam em setores relacionados à saúde ganharam destaque no mundo corporativo pelos seus resultados e pela magnitude de suas operações financeiras. A trajetória das empresas foi analisada sob a ótica da financeirização, entendida como a disseminação de um padrão de acumulação característico do capitalismo contemporâneo. O objetivo deste artigo é analisar as expressões da financeirização na dimensão contábil-financeira das empresas e grupos econômicos do setor de saúde brasileiro. O estudo descreve a trajetória de rubricas e indicadores contábeis no período de 2009 a 2015, com base no levantamento das demonstrações financeiras de 43 empresas em cinco subsetores (planos de saúde, hospitais, varejo farmacêutico, indústria farmacêutica e serviços de apoio ao diagnóstico e à terapia). Os resultados são apreciados em quatro categorias: porte, desempenho, endividamento e relevância de aplicações financeiras. Esses resultados foram comparados com o conjunto das grandes empresas e das empresas de capital aberto no Brasil. O estudo evidencia aspectos centrais da financeirização, tais como o crescimento do setor, a expansão das empresas líderes e a centralização de capital, corroborando hipóteses ligadas à concentração e à centralização de capital. Outras hipóteses, como a relevância das aplicações financeiras nas receitas, não foram confirmadas. Por fim, os indícios fornecidos por uma análise estritamente contábil sugerem a necessidade de incorporar outras dimensões à análise, notadamente as estratégias de fusões, aquisições e outras operações patrimoniais.

The Brazilian health system is characterized by major participation by the private sector. In the current decade, companies working in health-related sectors have stood out in the corporate world due to the results and size of their financial operations. The study analyzed the companies' trajectory from the perspective of financialization, defined as the dissemination of a pattern of accumulation, characteristic of contemporary capitalism. The article aimed to to analyze the expressions of financialization in the accounting-financial dimension of companies and corporate groups in the Brazilian health sector. The study describes the trajectory of accounting items and indicators from 2009 to 2015, based on an examination of financial statements from 43 companies in 5 subsectors (health plans, hospitals, retail pharmacies, pharmaceutical industry, and diagnostic and therapeutic support services). The results are analyzed in four categories: size, performance, indebtedness, and relevance of financial operations. The results were compared to the overall results for large and open-capital corporations in Brazil. The study reveals central aspects of financialization such as the sector's growth, the expansion of leading companies, and capital centralization, corroborating hypotheses concerning the concentration and centralization of capital. Other hypotheses, such as the relevant impacts of financial operations on revenues, were not confirmed. Finally, the evidence provided by a strictly accounting-based analysis suggest the need to incorporate other dimensions, especially such strategies as mergers, acquisitions, and other equity operations.

El sistema de salud brasileño se caracteriza por la gran participación del sector privado. Durante la presente década, las empresas que actúan en sectores relacionados con la salud ganaron relevancia en el mundo corporativo por sus resultados y la magnitud de sus operaciones financieras. La trayectoria de las empresas fue analizada desde la óptica de la financiarización, entendida como la diseminación de un patrón de acumulación característico del capitalismo contemporáneo. El objetivo de este artículo es analizar las expresiones de la financiarización en la dimensión contable-financiera de las empresas y grupos económicos del sector de salud brasileño. El estudio describe la trayectoria de partidas presupuestarias e indicadores contables durante el período de 2009 a 2015, a partir de la recopilación de la información financiera de 43 empresas en cinco subsectores (planes de salud, hospitales, venta farmacéutica al por menor, industria farmacéutica y servicios de apoyo al diagnóstico y a la terapia). Los resultados son apreciados en cuatro categorías: porte, desempeño, endeudamiento y relevancia de aplicaciones financieras. Los resultados fueron comparados con el conjunto de grandes empresas y de empresas de capital abierto en Brasil. El estudio evidencia aspectos centrales de la financiarización, tales como el crecimiento del setor, la expansión de las empresas líderes y la centralización de capital, corroborando hipóteses vinculadas a la concentración y a la centralización de capital. Otras hipótesis, como la relevancia de las aplicaciones financieras en los ingresos, no fueron confirmados. Finalmente, los indicios proporcionados por un análisis estrictamente contable sugieren la necesidad de incorporar otras dimensiones al análisis, en particular, estrategias de fusiones, adquisiciones y otras operaciones patrimoniales.

Impacto da inconformidade dos registros de enfermagem no contexto das glosas hospitalares / Impact of the nonconformity of nursing notes in the context of hospital glosses

Objective: to describe the impact of nonconformity of nursing notes in the context of hospital glosses. Method:retrospective, documental and descriptive study, carried out by analyzing financial statements of patients' records of the hospital's sector of private health insurance. The data were collected between April and May 2017, which were later analyzed using descriptive statistics. Results:a total of 194 financial statements of the medical records were analyzed and, among the found glosses, the nursing notes stand out,being responsible for the hospital glosses, mainly: the absence of nursing notes and evolutions; absence of medication check; and absence of evidence of accomplishment or exchange of dressings. Although the financial impact has been almost inexpressive, the impact on the quality of care can be immeasurable. Conclusion: it is concluded that it is important to use strategies such as applicability of concurrent auditing to reduce hospital glosses, to provide improvements in health outcomes and ensure qualityin nursing care

Objetivo: descrever o impacto da inconformidade dos registros de enfermagem no contexto das glosas hospitalares. Método: estudo retrospectivo, documental e descritivo, realizado por meio de análise de demonstrativos financeiros de prontuários de pacientes de um Hospital de Convênio privado de saúde. A coleta dos dados ocorreu entre os meses de abril e maio de 2017, os quais, posteriormente, foram analisados por meio de estatística descritiva.Resultados: 194 demonstrativos financeiros dos prontuários foram analisados e, dentre as glosas encontradas, destacam-se os registros de enfermagem, sendo responsáveis pelas glosas hospitalares, preponderantemente: a ausência de anotações e evoluções de enfermagem; ausência de checagem de medicações; e ausência de evidências de troca ou realização de curativo. Embora o impacto financeiro tenha sido quase inexpressivo, o impacto na qualidade da assistência pode ser imensurável. Conclusão: conclui-se que é importante o uso de estratégias como aplicabilidade da auditoria concorrente para reduzir as glosas hospitalares, proporcionar melhorias nos resultados de saúde e, em especial, assegurar qualidade nos cuidados de enfermagem.

Nursing Productivity of Tertiary General Hospitals using Financial Statements / 간호행정학회지

PURPOSE: This study was performed to analyze financial ratios and nursing productivity and to interpret comparisons of financial standard ratios. METHODS: The financial statements of 21 tertiary general hospitals were collected from the webpage of the National Tax Service in Korea. General characteristics of the hospitals were acquired from their webpages. RESULTS: The results obtained were compared with the financial standard ratios of Korean hospitals. The majority of hospitals showed poor liquidity, performance, turnover, and growth. Nursing productivity was measured by calculating annual value added per nurse (￦ 39,746,938) and annual gross revenues per nurses (￦ 65,803,550). CONCLUSION: Interestingly, although the financial ratios were generally poor, nursing productivities were very good. Nurse managers can suggest increasing nursing staff levels based on high nursing productivity despite poor financial conditions.

Financial-patrimonial elder abuse: an integrative review / Violencia financiera-patrimonial contra la persona mayor: revisión integrativa / Violência financeiro-patrimonial contra idosos: revisão integrativa

ABSTRACT Objective: to analyze the available evidence in the nursing literature about financial-patrimonial elder abuse. Method: integrative review of articles indexed in the databases CINAHL, Scopus, Web of Science, LILACS and MEDLINE, from 2007 to 2017. The combination of controlled and uncontrolled descriptors was used in Portuguese, English and Spanish. Results: 15 studies developed in seven countries were included. In the thematic analysis, three categories emerged: epidemiological data, risk factors and institutions providing services to the elderly. The occurrence of this type of violence concomitantly to the other subtypes was highlighted among the most frequent. Final considerations: the literature points to important epidemiological data, risk factors and characteristics of this type of violence, including within institutions providing services to the elderly, in different countries, essential aspects for structuring and rethinking public policies for protection and appreciation of the elderly.

RESUMEN Objetivo: analizar las evidencias disponibles en la literatura de enfermería acerca de la violencia financiero-patrimonial contra ancianos. Método: revisión integradora de los artículos indexados en las bases de datos CINAHL, Scopus, Web of Science, LILACS y MEDLINE desde 2007 a 2017. Se utilizó una combinación de descriptores controlados y no controlados, en portugués, Inglés y Español. Resultados: se incluyeron 15 estudios, desarrollados en siete países. En el análisis temático, surgieron tres categorías: datos epidemiológicos, factores de riesgo e instituciones proveedoras de servicios a los ancianos. Se verificó la ocurrencia de este tipo de violencia de forma concomitante a los otros subtipos, que se destacó entre las más frecuentes. Consideraciones finales: la literatura apunta importantes datos epidemiológicos, factores de riesgo y características de ese tipo de violencia, incluso dentro de las instituciones prestadoras de servicio a ancianos, en diferentes países, aspectos esenciales para estructurar y repensar políticas públicas de protección y valorización de la persona anciana.

RESUMO Objetivo: analisar as evidências disponíveis na literatura de enfermagem acerca da violência financeiro-patrimonial contra idosos. Método: revisão integrativa de artigos indexados nas bases de dados CINAHL, Scopus, Web of Science, LILACS e MEDLINE, no período de 2007 a 2017. Utilizou-se a combinação de descritores controlados e não controlados, nos idiomas português, inglês e espanhol. Resultados: foram incluídos 15 estudos, desenvolvidos em sete países. Na análise temática, emergiram três categorias: dados epidemiológicos, fatores de risco e instituições provedoras de serviços aos idosos. Verificou-se a ocorrência deste tipo de violência de forma concomitante aos outros subtipos, que se destacou entre as mais frequentes. Considerações finais: a literatura aponta importantes dados epidemiológicos, fatores de risco e características desse tipo de violência, inclusive dentro das instituições prestadoras de serviço a idosos, em diferentes países, aspectos essenciais para estruturar e repensar políticas públicas de proteção e valorização da pessoa idosa.

Pros and cons of the health transformation program in Iran: evidence from financial outcomes at the household level / 한국역학회지

OBJECTIVES: The health transformation program was a recent reform in the health system of Iran that was implemented in early 2014. Some of the program's important goals were to improve the equity of payments and to reduce out-of-pocket (OOP) payments and catastrophic health expenditures (CHE). In this study, these goals were evaluated using a before-and-after analysis.METHODS: Data on household income and expenditures in Guilan Province were gathered for the years 2013 and 2015. OOP payments for outpatient, inpatient, and drug services were calculated, and the results were compared using the propensity score matching technique after adjusting for confounding variables. Concentration indices and curves were added to quantify changes in inequity before and after the reform. The incidence of catastrophic expenditures was then calculated.RESULTS: Overall and outpatient service OOP payments increased by approximately 10 dollars, while for other types of services, no significant changes were found. Inequity and utilization of services did not change after the reform. However, a significant reduction was observed in CHE incidence (5.75 to 3.82%).CONCLUSIONS: The reform was successful in decreasing the incidence of CHE, but not in reducing the monetary amount of OOP payments or affecting the frequency of health service utilization.

Pros and cons of the health transformation program in Iran: evidence from financial outcomes at the household level / 한국역학회지

OBJECTIVES: The health transformation program was a recent reform in the health system of Iran that was implemented in early 2014. Some of the program's important goals were to improve the equity of payments and to reduce out-of-pocket (OOP) payments and catastrophic health expenditures (CHE). In this study, these goals were evaluated using a before-and-after analysis. METHODS: Data on household income and expenditures in Guilan Province were gathered for the years 2013 and 2015. OOP payments for outpatient, inpatient, and drug services were calculated, and the results were compared using the propensity score matching technique after adjusting for confounding variables. Concentration indices and curves were added to quantify changes in inequity before and after the reform. The incidence of catastrophic expenditures was then calculated. RESULTS: Overall and outpatient service OOP payments increased by approximately 10 dollars, while for other types of services, no significant changes were found. Inequity and utilization of services did not change after the reform. However, a significant reduction was observed in CHE incidence (5.75 to 3.82%). CONCLUSIONS: The reform was successful in decreasing the incidence of CHE, but not in reducing the monetary amount of OOP payments or affecting the frequency of health service utilization.

Determinantes de la equidad en el financiamiento de los medicamentos en Argentina: un estudio empírico / Determinants of equity in financing medicines in Argentina: an empirical study / Determinantes da equidade no financiamento de medicamentos na Argentina: um estudo empírico

Resumen Los medicamentos constituyen un alto porcentaje del gasto en salud de los hogares, por eso, tener un sistema progresivo de financiamiento de medicamentos es fundamental para lograr un sistema de salud equitativo. Se ha propuesto que los determinantes de la equidad en el financiamiento son socioeconómicos, demográficos y asociados a la intervención pública, sin embargo, se ha avanzado poco en su evaluación empírica y en la cuantificación de su importancia relativa. En este trabajo estimamos regresiones por cuantiles a nivel provincial en Argentina y encontramos que la población mayor a 65 años, el desempleo, la existencia de laboratorios públicos de producción de medicamentos, las transferencias de tratamientos y la orientación del sistema de salud a la atención primaria, son importantes predictores de la progresividad en el esquema de pagos. Ingresos bajos, instituciones débiles, infraestructura y provisión de servicios insuficientes redundan en respuestas sociales más regresivas a las necesidades sanitarias, empeorando las condiciones de vida y limitando las oportunidades de desarrollo.

Abstract Medicines are an important part of household health spending. A progressive system for financing drugs is thus essential for an equitable health system. Some authors have proposed that the determinants of equity in drug financing are socioeconomic, demographic, and associated with public interventions, but little progress has been made in the empirical evaluation and quantification of their relative importance. The current study estimated quantile regressions at the provincial level in Argentina and found that old age (> 65 years), unemployment, the existence of a public pharmaceutical laboratory, treatment transfers, and a health system orientated to primary care were important predictors of progressive payment schemes. Low income, weak institutions, and insufficient infrastructure and services were associated with the most regressive social responses to health needs, thereby aggravating living conditions and limiting development opportunities.

Resumo Medicamentos são uma parte importante dos gastos em saúde do agregado familiar, portanto, ter um sistema progressivo de financiamento de medicamentos é fundamental para alcançar um sistema de saúde equitativo. Foi proposto que os determinantes da equidade no financiamento são fatores socioeconômicos, demográficos e ligados à intervenção pública, mas se avançou pouco em sua avaliação empírica e na quantificação de sua importância relativa. Neste trabalho, estimamos regressões por quantis no nível provincial na Argentina e encontramos que a população maior de 65 anos, o desemprego, a existência de laboratório de produção pública de medicamentos, transferências de tratamentos e orientação do sistema de saúde para atenção primária são importantes preditores da progressividade dos sistemas de pagamento. Baixa renda, instituições fracas, infraestrutura e oferta insuficiente de serviços resultam em mais regressivas respostas sociais às necessidades de saúde, agravando as condições de vida e limitando as oportunidades de desenvolvimento.

Medición simplificada del nivel socioeconómico en encuestas breves: propuesta a partir de acceso a bienes y servicios / Simplified indicator of socioeconomic status in short surveys: a proposal based on assets and services

Objetivo. Desarrollar un indicador socioeconómico para encuestas breves que permita una clasificación en relación con un criterio poblacional y que resulte parsimonioso. Material y métodos. Se generó un indicador socioeconómico a partir de variables dicotómicas de bienes y servicios. Se obtuvo la correlación de los resultados obtenidos de la Encuesta Nacional de Ingresos y Gastos en los Hogares ENIGH con los de una encuesta breve y se les comparó con los de un indicador construido a partir de un conjunto mayor de variables. Resultados. La concordancia para los quintiles 1, 2, 3, 4 y 5 del indicador amplio y el parsimonioso son 94, 94, 82, 83 y 89%, respectivamente. El coeficiente de correlación por rangos de Spearman fue de 0.85. Conclusiones. El indicador parsimonioso propuesto captura la heterogeneidad del nivel socioeconómico en la encuesta probada. Se sugiere su uso para encuestas breves debido a sus ventajas: a) se elabora con variables dicotómicas; b) las variables base no implican el cumplimiento de algún supuesto estadístico; c) es fácilmente calculado, y d) se puede utilizar para comparar grupos.

Objective. To develop a socioeconomic index for brief surveys that allows a classification in relation to a reference population with a parsimonious approach. Materials and methods. A socioeconomic index was created using assets and use of services indicators to predict income level within a national representative survey of income (ENIGH, National Survey of Households Income and Expenditures) and then tested with data from a survey among key populations (men who have sex with men/transvestite, transgender, transsexual/female sex workers) and compared to an already published indicator. Results. The concordance for quintiles 1, 2, 3, 4, and 5 between the two indexes were 94, 94, 82, 83, and 89%, respectively. The Spearman's rank correlation coefficient was 0.85. Conclusions. The proposed parsimonious index captures the socioeconomic level heterogeneity in the MSM/TTT/FSW survey. The use of this index is suggested for short surveys because of the next advantages: a) it uses dichotomic variables; b) the variables used do not imply the fulfillment of any statistical assumption; c) it is easily calculated; d) it can be used for comparing groups.

PhilHealth's financial position: A descriptive study based on Commission on Audit (COA) annual audit reports from 1999 - 2010

BACKGROUND: PhilHealth, a government owned and controlled corporation which runs the country's social health insurance program, has given conflicting impressions of its financial position in various public forums. This study aims to describe the financial position of PhilHealth up to 2010 based on COA audit reports. METHODS: Financial statements from Commision on Audit (COA) Annual Audit Reports on PhilHealth from the years 1999-2010 were reviewed to describe PhilHealth's financial position. RESULTS: Up to 2010, based on COA audited reports, PhilHealth was financially solvent. Its net financial worth has steadily increased to P106.9B in 2010. PhilHealth's sources of revenues were mainly from premiums (82.7%) and interest income (17.0%). From 2007-2010, 88.5% of PhilHealth's premiums came from paying members. Premiums of the informal sector made up only 4.7% of toal premiums. Expenses were made up of benefit payments and administrative expenditures. PhilHealth exceeded its allowed administrative expenses for the years 2004, 2008 and 2009. PhilHealth's stated reserve fund has steadily increased and had rearched P90.7B in 2010. Several questions, outside of the scope of an analysis of the COA audit reports and involving reimbursements and adminstrative expenses need further investigation. CONCLUSIONS AND RECOMMENDATIONS: At its level of purchasing up to 2010, PhilHealth was indeed sustainable. But as one of the three pillars of Kalusugan Pangkalahatan (KP), PhilHealth has to dramatically increase its share in the country's Total Health Expenditure. PhilHealth's financial position has to be continuously monitored as KP is being implemented.