I find evidence consistent with managers manipulating real activities to avoid reporting annual losses. Specifically, I find evidence suggesting price discounts to temporarily increase sales, overproduction to report lower cost of goods sold, and reduction of discretionary expenditures to improve reported margins. Cross-sectional analysis reveals that these activities are less prevalent in the ...

This study aimed to describe the structure of oral health services in primary care Brazil with centers participating second cycle ‘National Program for Improving Access and Quality Primary Care’ (PMAQ-AB), largest service evaluation program ever instituted country. cross-sectional evaluated 16,202 services, regarding 22 pieces dental equipment 25 supplies. The presence each piece equipment/dent...

The new European Norms EN 60555 and the international standard IEC555 will impose a limit on the harmonic content of the input current of mains supplied equipment. In practice this will require the addition of a Power Factor Corrector (PFC) at the input of many types of mains operated electronic equipment, for example electronic lamp ballasts, TV power supplies and motor drives. A correctly des...

background and aims. the exposure and processing of dental radiographs are not routinely associated with the spatter of blood or saliva; however, infection control is still an issue resulting from contaminated equipment, supplies, film packets or cassettes. this study aimed at comparing the efficacy of four commercially available disinfectants on microorganisms present on the equipment of radio...

BACKGROUND Rapid urban growth in developing countries has outpaced the development of health infrastructure, including trauma centers, leading to potential delays in trauma care. This study was conducted in Karachi, a city of 16 million people in Pakistan. AIMS Our aim was to determine the time taken to reach the nearest 24-h emergency care facility (ECF) and the government-designated trauma ...

BACKGROUND Human resource shortages and reforms in HIV-related care make it challenging for frontline health care providers in southern Africa to deliver high-quality services. At health facilities of the Zambian Defence Forces, a performance and quality improvement approach was implemented to improve HIV-related care and was evaluated in 2010/2011. Changes in providers' work environment and pe...

BACKGROUND Despite the serious consequences of conflict for reproductive health, populations affected by conflict and its aftermath face tremendous barriers to accessing reproductive health services, due to insecurity, inadequate numbers of trained personnel and lack of supplies. Family planning is often particularly neglected. METHODS In six conflict-affected areas in Sudan, northern Uganda ...

Pain management in the U.S. Military, particularly in combat, shares many of the same principles found in civilian heath care organizations and institutions. Pain is one of the most common reasons for which soldiers seek medical attention in the combat environment, which mirrors the civilian experience. However, the combat environment exacerbates the typical challenges found in treating acute p...