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Evidenciação contábil do risco de mercado por instituições financeiras no Brasil. ; Market Risk Disclosure by Financial Institutions in Brazil.

Goulart, André Moura Cintra
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 17/10/2003 Português
Relevância na Pesquisa
46.46%
O risco de mercado pode ser entendido como o risco de perdas em decorrência de oscilações em variáveis econômicas e financeiras, como taxas de juros, taxas de câmbio, preços de ações e de commodities. A adequada evidenciação dos aspectos relacionados ao risco de mercado tem assumido importância crescente no sistema financeiro, por diversos fatores, como as crises financeiras de amplitude global, o desenvolvimento dos derivativos, os colapsos empresariais decorrentes de deficiências na gestão de riscos, e as exigências de capital em função dos riscos incorridos pelas instituições. O objetivo da pesquisa é verificar e analisar o grau de evidenciação, por parte das instituições financeiras com atuação no Brasil, quanto às questões relativas ao risco de mercado. Para a avaliação das informações prestadas, são utilizadas como parâmetro as recomendações de evidenciação do Comitê de Supervisão Bancária da Basiléia, bem como informações sobre as práticas de divulgação de instituições financeiras no mercado internacional, a partir de levantamentos realizados pelo BIS (Bank for International Settlements). Assim, questiona-se se as instituições financeiras com atuação no Brasil têm apresentado aderência aos padrões internacionais de evidenciação na área de risco de mercado. Os resultados obtidos com a pesquisa empírica...

Divulgação da informação contábil sobre depreciação: o antes e o depois da adoção das IFRS; Disclosure of the accounting information about depreciation: before and after the adoption of the IFRS

Telles, Samantha Valentim
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 04/02/2014 Português
Relevância na Pesquisa
36.12%
Dada sua origem no code law, a Contabilidade brasileira era baseada em regras e muito influenciada pelas normas fiscais. Com a adoção das IFRS, esperava-se que essa Contabilidade se aproximasse mais da essência econômica. Contudo, é possível encontrar estudos que apontam para o fato de existirem evidências da permanência da utilização de certos aspectos da Contabilidade anterior. Ao mesmo tempo, com a adoção das normas internacionais, a depreciação acabou ganhando uma importância maior devido ao fato de que agora as empresas têm maior liberdade para definir seus valores. Dessa forma, o principal objetivo deste estudo foi analisar a evolução da apresentação, nas demonstrações financeiras anuais, das informações referentes à depreciação dos ativos imobilizados no Brasil. Para isso, por meio de Análise de Conteúdo, foram analisadas as demonstrações financeiras padronizadas das maiores companhias abertas listadas na BM&FBOVESPA, que possuíam ativos imobilizados e/ou despesas de depreciação de 2006 a 2012. A amostra final contou com 74 empresas - ou seja, 518 observações - e o período foi divido em três: antes, durante e depois da adoção das IFRS. Os resultados mostraram que o nível de utilização das taxas fiscais era...

Reconhecimento, mensuração e evidenciação de instrumentos financeiros derivativos; Recognition, measurement and disclosure of derivative financial instruments

Silva, Felipe Bernardes da
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
Português
Relevância na Pesquisa
46.43%
O crescimento e a consolidação do uso dos derivativos nos mercados financeiros transformaram-os em elementos integrantes dos processos de gestão de negócios. Os derivativos trouxeram um extenso leque de possibilidades aos gestores das empresas, na medida em que possibilitam a transferência dos riscos associados às operações. Porém, em razão de sua própria natureza, passaram a distorcer o valor das empresas, de modo que não se apresentavam nos balanços nem como ativos ou passivos A ciência contábil, teve dificuldades para acompanhar esta evolução, pois não possuíam em seu arcabouço conceitual elementos capazes de assegurar-lhes a adequada evidenciação. A contabilidade esta buscando dar adequado suporte a essa demanda de informações que o mercado necessita estando em constante evolução conceitual e normativa, mas nem sempre consegue acompanhar a agilidade e a singularidade do mercado financeiro. Este trabalho buscou apresentar os principais conceitos de derivativos, os problemas referentes à sua contabilização e evidenciação, e as normas e padrões contábeis usados atualmente no Brasil. Encontramos nas correlações as normas internacionais CPC 38, 39, 40 um grande avanço na regulamentação sobre o assunto. Salientamos que as características operacionais desses produtos e o ambiente de normatização existente em conjunto com a evolução tecnológica fazem deles bases promissoras para investigações futuras.; The growth and consolidating the use of derivatives in financial markets have turned them into integral elements of the processes of business management. Derivatives brought an extensive range of options to managers of enterprises...

Twelve month outcome of depression in general practice: does detection or disclosure make a difference?

Dowrick, C.; Buchan, I.
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em 11/11/1995 Português
Relevância na Pesquisa
26.33%
OBJECTIVES--To assess the extent to which the outcome of depression among primary care attenders may be affected by medical diagnosis or by feedback of questionnaire results in unrecognised cases. DESIGN--Prospective 12 month study including a randomised controlled trial of the effects of disclosure, with data on depression status and clinical management collected by questionnaire and interview. SETTING--Two group practices in north Liverpool. SUBJECTS--1099/1444 (76%) consecutive adult attenders completed the Beck depression inventory, of whom 179 with scores of at least 14 were followed up. INTERVENTIONS--Disclosure of a random 45% (52/116) of depression scores to general practitioners for subjects whose depression was undetected. MAIN OUTCOME MEASURES--Depression status estimated by depression score at start of study and at six and 12 months, with subsample validation against ICD-10 criteria. RESULTS--Questionnaire response rates were 76% (136/179) at six months and 68% (122/179) at 12 months and were higher for women than men. The median depression score was 19 (interquartile range 15 to 22) initially, decreasing to 16 (11 to 23) at 12 months. The median depression score decreased significantly (two sided test, P = 0.019) in subjects whose depression was unrecognised at the index consultation but increased in those whose depression had been detected by their general practitioners. Disclosure of cases of unrecognised depression to general practitioners had no effect on outcome. Intention to treat was associated with a worse prognosis...

Physicians, Social Media, and Conflict of Interest

DeCamp, Matthew
Fonte: Springer-Verlag Publicador: Springer-Verlag
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26.5%
Physicians and patients increasingly use social media technologies, such as Facebook, Twitter, and weblogs (blogs), both professionally and personally. Amidst recent reports of physician misbehavior online, as well as concerns about social media’s potential negative effect on trust in the medical profession, several national-level physician organizations have created professional guidelines on social media use by physicians. Missing from these guidelines is adequate attention to conflict of interest. Some guidelines do not explicitly mention conflict of interest; others recommend only disclosure. Recommending disclosure fails to appreciate the unique features of social media that make adequate disclosure difficult to accomplish. Moreover, in emphasizing disclosure alone, current guidelines are inconsistent with medicine’s general trend toward management or elimination, not just disclosure, of potential conflicts. Because social media sites typically rely on physicians’ voluntary compliance with professional norms, physicians necessarily play a major role in shaping these norms’ content and scope. To achieve the benefits of social media and ensure the veracity of social media content while preserving trust in the profession...

Conflict of Interest Reporting by Authors Involved in Promotion of Off-Label Drug Use: An Analysis of Journal Disclosures

Kesselheim, Aaron Seth; Wang, Bo; Studdert, David Michael; Avorn, Jerry Lewis
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26.71%
Background: Litigation documents reveal that pharmaceutical companies have paid physicians to promote off-label uses of their products through a number of different avenues. It is unknown whether physicians and scientists who have such conflicts of interest adequately disclose such relationships in the scientific publications they author. Methods and Findings: We collected whistleblower complaints alleging illegal off-label marketing from the US Department of Justice and other publicly available sources (date range: 1996–2010). We identified physicians and scientists described in the complaints as having financial relationships with defendant manufacturers, then searched Medline for articles they authored in the subsequent three years. We assessed disclosures made in articles related to the off-label use in question, determined the frequency of adequate disclosure statements, and analyzed characteristics of the authors (specialty, author position) and articles (type, connection to off-label use, journal impact factor, citation count/year). We identified 39 conflicted individuals in whistleblower complaints. They published 404 articles related to the drugs at issue in the whistleblower complaints, only 62 (15%) of which contained an adequate disclosure statement. Most articles had no disclosure (43%) or did not mention the pharmaceutical company (40%). Adequate disclosure rates varied significantly by article type...

Republic of Botswana : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.28%
This accounting and auditing report, part of the Observance of Standards and Codes (ROSC) for the Republic of Botswana, provides an assessment of accounting and auditing practices within the corporate sector in Botswana with reference to the International Financial Reporting Standards issued by the International Accounting Standards Board, and International Standards on Auditing issued by the International Federation of Accountants. Botswana has made considerable efforts in aligning its accounting and auditing practices with internationally accepted standards and codes. Corporate accounting and disclosure practices have considerably improved over the last 5 years. Monitoring and enforcement of financial reporting requirements in the banking sector have contributed to improved transparency of the financial sector. Even with progress, there is room for further improvements. The report highlights areas that need attention for strengthening the infrastructure of accounting and auditing practices in Botswana. The report concludes with recommendations to integrate with regional and sub-regional initiatives, wherever applicable, to share resources in order to strengthen accounting and auditing practices in Botswana.

Indonesia : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
26.36%
This report is part of a joint initiative of the World Bank and IMF to prepare Reports on the Observance of Standards and Codes (ROSC). The ROSC Accounting and Auditing review for Indonesia mainly focuses on the strengths and weaknesses of the accounting and auditing environment that influences the quality of corporate financial reporting. It involves both a review of mandatory requirements and actual practices. The reference points of international standards used in this report are International Financial Reporting Standards (IFRS) International Standards on Auditing (ISA) and international experience and good practice in the field of accounting and auditing regulation. The methodology used to conduct the analytical work for preparing this report includes application of the ROSC Accounting and Auditing diagnostic review. Developed by the World Bank, the diagnostic template was complemented by a comprehensive due diligence exercise. The World Bank ROSC team met with key stakeholders involved in accounting and auditing and corporate reporting in Indonesia. Also...

Sri Lanka : Accounting and Auditing

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
36.12%
Sri Lanka has made considerable efforts in aligning its accounting and auditing practices with international standards to establish a high-quality corporate financial reporting system. Corporate accounting and disclosure practices, particularly for publicly traded companies, have improved over the past decade. Among forward-looking actions has been the enactment of the Sri Lanka Accounting and Auditing Standards Act and establishment of the Sri Lanka Accounting and Auditing Standards Monitoring Board. However, there appears to be a certain degree of noncompliance in both accounting and auditing practices, resulting mainly from weak enforcement. The weakness is primarily attributed to inadequate regulatory capacity. This report provides an appraisal of the accounting and auditing practices within a broader context of the Sri Lanka institutional framework, and the capacity needed to ensure high-quality corporate financial reporting. Building on past achievements, comprehensive efforts are necessary for strengthening the capacity of regulators...

Policies to Promote Saving for Retirement : A Synthetic Overview

Vittas, Dimitri
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
46.26%
The author argues that public and private pillars are essential for a well-functioning pension system. Public pillars, funded or unfounded, offer basic benefits that are independent of the performance of financial markets. Since financial markets suffer from prolonged, persistent, and large deviations from long-term trends, they cannot be relied on as the sole provider of pension benefits. Funded pillars provide benefits that are based on long-term capital accumulation and financial market performance. But they need to be privately managed to minimize dependence on public sector institutions and avoid government dominance of the economy and financial markets. The author focuses mainly on the promotion, structure, and regulation of funded pillars. He discusses the case for using compulsion and tax incentives, for exempting some categories of workers such as the very young (under 25), the very old (over the normal retirement age), the very poor (those earning less than 40 percent of the average wage), and the self-employed...

Mortgage Securities in Emerging Markets

Chiquier, Loïc; Hassler, Olivier; Lea, Michael
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
26.37%
Despite its recognized economic and social importance, housing finance often remains underdeveloped in emerging economies. Residential lending remains small, poorly accessible, and depository-based. Lenders remain vulnerable to significant credit, liquidity, and interest rate risks. As a result, housing finance is relatively expensive and often rationed. The importance of developing robust systems of housing finance is paramount as emerging economy governments struggle to cope with population growth, rapid urbanization, and rising expectations from a growing middle class. The capital markets in many economies can provide an attractive and potentially large source of long-term funding for housing, and solutions to better allocate part of the risks. The advent of institutional investors is creating large and rapidly growing pools of funds that may facilitate the development of mortgage-related securities. Despite such a strong appeal, there are significant barriers to the development of mortgage securities in emerging markets. Their success is dependent on many factors...

A Survey of Securities Laws and Enforcement

Lopez-de-Silanes, Florencio
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Português
Relevância na Pesquisa
26.33%
The author examines the theoretical and empirical literature pertaining to securities laws and their enforcement by regulators and courts to establish what is known and what is yet unclear. Recent empirical research in the field has established that law matters. Mandatory disclosure requirements, insider trading laws, safeguards against self-dealing transactions, adequate regulatory powers, and simple laws that are easily enforced aid in the development of capital markets. The debate is now focused on identifying which components of securities laws matter most and on what the optimal regulatory framework for each country should be. Although public enforcement of securities laws is important, the author finds that the largest impact comes from aspects of the law that facilitate private enforcement. This means that the development of capital markets depends crucially on creating laws that facilitate enforcement and improving court procedures that allow for a more efficient dispute resolution.

Toward Transparency : New Approaches and Their Application to Financial Markets

Vishwanath, Tara; Kaufmann, Daniel
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Artigo de Revista Científica
Português
Relevância na Pesquisa
26.53%
The Asian financial crisis in the late 1990s not only highlighted the welfare consequences of transparency in the financial sector but also linked this relatively narrow problem to the broader context of transparency in governance. It has been observed that objections to transparency, often on flimsy pretexts, are common even in industrialized countries. This article argues that transparency is indispensable to the financial sector and describes its desirable characteristics: access, timeliness, relevance, and quality. The authors emphasize the need to weigh the costs and benefits of a more transparent regulatory policy, and they explore the connection between information imperfections, macroeconomic policy, and questions of risk. The article argues for developing institutional infrastructure, standards, and accounting practices that promote transparency, implementing incentives for disclosure and establishing regulations to minimize the perverse incentives generated by safety net arrangements, such as deposit insurance. Because institutional development is gradual...

Nigeria : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
26.33%
The Federal Government of Nigeria retains the vestiges of good systems for planning, budgeting, managing and controlling public resources. But their performance has deteriorated to such an extent that they provide negligible assurance that moneys are used entirely for their intended purpose. The same is true at the state level. To return to an acceptable level of financial accountability will require sustained action over several years. In the interim, risks of waste, diversion and misuse of funds are assessed as high. This has clear implications for both Government and the Bank: the former needs to improve financial accountability along the lines outlined in this report; and the latter needs to support this process and in the meantime to build explicit risk minimization actions into all its Nigerian operations. Among the recommendations presented for the public sector are to address: the calculation, control, management, protection, reporting and disclosure of national oil revenues; the adequacy of procedures for drawing money from the Consolidated Revenue Fund and for ensuring that transactions on accounts held at the Central Bank are properly authorized...

A review of recorded information given to patients starting to take clozapine and the development of guidelines on disclosure, a key component of informed consent

Parsons, Brian; Kennedy, Miriam
Fonte: BMJ Group Publicador: BMJ Group
Tipo: Artigo de Revista Científica
Publicado em /10/2007 Português
Relevância na Pesquisa
26.33%
Clozapine is a very effective drug with both significant benefits and significant risks in treatment‐resistant schizophrenia. Informed consent is generally accepted as both desirable and necessary in order to ensure that the patient's human rights and dignity are respected. Disclosure is a key element of informed consent. It is unclear if the adequate documentation of disclosure is standard practice before initiation of clozapine. The aim of this study was to assess the adequacy of the documentation of disclosure in consent to clozapine treatment in an adult mental health service and to develop guidelines on disclosure. The method was a retrospective analysis of charts of patients given clozapine who received the drug through the pharmacy of a single North Dublin psychiatric hospital. Results show that current practice has evident gaps. The professional, ethical and legal issues are discussed.

Disclosure of Financial Conflicts of Interests in Interventions to Improve Child Psychosocial Health: A Cross-Sectional Study

Eisner, Manuel; Humphreys, David K.; Wilson, Philip; Gardner, Frances
Fonte: Public Library of Science Publicador: Public Library of Science
Tipo: Artigo de Revista Científica
Publicado em 25/11/2015 Português
Relevância na Pesquisa
26.4%
Academic journals increasingly request a full disclosure of financial conflict of interest (CoI). The Committee for Publication Ethics provides editors with guidance about the course of action in the case of suspected non-disclosure. No prior study has examined the extent to which journal articles on psychosocial interventions disclose CoI, and how journal editors process requests to examine suspected undisclosed CoI. Four internationally disseminated psychosocial interventions were examined. 136 articles related to an intervention, co-authored by intervention developers and published in health sciences journals were retrieved as requiring a CoI statement. Two editors refused consent to be included in the study. COI disclosures and editor responses were coded for 134 articles. Overall, 92/134 (71%) of all articles were found to have absent, incomplete or partly misleading CoI disclosures. Disclosure rates for the four programs varied significantly between 11% and 73%. Journal editors were contacted about 92 published articles with no CoI disclosure or a disclosure that was considered problematic. In 65/92 (71%) of all cases the editors published an ‘erratum’ or ‘corrigendum’. In 16 of these cases the journal had mishandled a submitted disclosure. The most frequent reason for non-publication of an erratum was that the journal had no disclosure policy at the time of the publication (16 cases). Consumers of research on psychosocial interventions published in peer-reviewed journals cannot currently assume that CoI disclosures are adequate and complete. More efforts are needed to achieve transparency.

Uma avaliação do nível de evidenciação das companhias abertas, no Brasil, no tocante aos instrumentos financeiros

Costa Junior, Jorge Vieira da
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; Formato: application/pdf
Publicado em 01/08/2003 Português
Relevância na Pesquisa
36.44%
This paper aimed to investigate the current stage of the disclosure policy of publicly-held companies in Brazil with respect to financial instruments, by means of the analysis of their financial statements (fiscal year ending at December 31st 2000). A research of 215 publicly-held companies was realized in order to evaluate the adequate disclosure (qualitatively and quantitatively speaking) of risk market factors and their management, the adequate revelation of the strategies for using financial instruments, the adequate calculation and revelation of the fair values of the financial instruments, and finally, if the paragraphs of CVM Instruction nº. 235/95, from March 23rd 1995, were strictly observed by the publicly-held companies. Moreover, the role of the independent auditors in this context was evaluated through the analysis of their audit opinions. The research result indicated that the publicly-held companies in Brazil do not render appropriate information about the financial instruments in their financial statements, with the consent of their independent auditors.Part of the responsibility may also be attributed to the Regulator, due to the absence of a more educational and explanatory regulation (of the "how to do" kind).; O propósito deste trabalho é o de levantar o quadro atual da política de evidenciação de instrumentos financeiros por parte das companhias abertas no Brasil...

Adequação da evidenciação social das empresas de capital aberto no relatório da administração e notas explicativas às recomendações da NBC T 15; Adequacy of social disclosure of the open capital companies on the administration report and explanatory notes to the NBC T 15 recommendations

Beuren, Ilse Maria; Boff, Marines Lucia; Horn, Juliane Elisabeth; Horn, Marciane Angela
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/04/2010 Português
Relevância na Pesquisa
36.4%
A NBC T 15, aprovada pela Resolução do CFC nº. 1.003/04, normatiza os procedimentos para evidenciação de informações de natureza social e ambiental, que devem ser observados pelas empresas desde 1º de janeiro de 2006. Assim, o estudo objetiva averiguar se a evidenciação social no relatório da administração e nas notas explicativas das empresas de capital aberto está adequada às recomendações da NBC T 15, comparando o exercício social de 2005, ano anterior, e o exercício social de 2007, ano posterior à entrada em vigor da referida norma. Para tanto, realizou-se pesquisa descritiva, por meio de pesquisa documental, com abordagem quantitativa. Analisaram-se os relatórios da administração e notas explicativas do período de 2005 a 2007, das 23 empresas de capital aberto listadas na Revista Exame 150 Melhores Empresas para Você Trabalhar, edição especial 2007. Os resultados da pesquisa mostram que, quando analisada a categorização da evidenciação social das empresas, podendo ela ser de forma completa (IC), incompleta (II) ou ausente (IA), a última categoria predominou, usando como parâmetro o preconizado na NBC T 15. Comparando-se a pontuação da evidenciação social entre o ano de 2005 e 2007, constatou-se que dez empresas apresentaram acréscimo na sua pontuação final...

Divulgação de informações financeiras de companhias siderúrgicas e metalúrgicas brasileiras; Disclosure of financial companies and steel brazilian metals

Nascimento, Eduardo Mendes; Guerra, Mariana; Fernandes, Nirlene Aparecida Carneiro; Colauto, Romualdo Douglas
Fonte: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP Publicador: Universidade de São Paulo. Faculdade de Economia, Administração e Contabilidade de RP
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; ; Formato: application/pdf
Publicado em 01/12/2010 Português
Relevância na Pesquisa
36.38%
Informações relevantes, confiáveis e comparáveis podem influenciar o processo decisório. Entretanto, há dificuldade na definição de critérios que possibilitem classificar e diferenciar o nível de disclosure das empresas de forma geral. Nesse sentido, o objetivo deste estudo consiste em analisar o nível de divulgação de informações financeiras de companhias brasileiras do subsetor de siderurgia e metalurgia da BOVESPA. Para tanto, utilizou-se o aporte teórico proposto por Hendriksen e Van Breda (1999) sobre os níveis de divulgação das informações: adequado, justo e completo. Como novidade em relação a diversos outros trabalhos já realizados nesta temática, o estudo propõe um conjunto de critérios que ajudam a tornar o processo de classificação dos níveis de divulgação mais pragmático. A análise considerou a quantidade das informações reportadas no ano de 2008, sendo a pesquisa caracterizada como descritiva. Os resultados mostram que das 17 companhias que compuseram a amostra, apenas a Usiminas obteve índice suficiente para ser considerada no Nível Justo. Os achados denotam incipiente preocupação das companhias em divulgar as informações obrigatórias. Isto pode ser decorrente imaturidade do mercado acionário brasileiro...

¿Cuánta información desean recibir y cómo prefieren tomar sus decisiones pacientes con cáncer avanzado atendidos en una Unidad del Programa Nacional de Dolor y Cuidados Paliativos en Chile?

Palma,Alejandra; Cartes,Fernanda; González,Marcela; Villarroel,Luis; Afonseca Parsons,Henrique; Yennurajalingam,Sriram; Bruera,Eduardo
Fonte: Sociedad Médica de Santiago Publicador: Sociedad Médica de Santiago
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2014 Português
Relevância na Pesquisa
26.36%
Information disclosure and decision making process are important steps in advanced cancer patients management; however, there is no research done in this area in Chile. Aims: To know the preferences of patients with advanced cancer related to information disclosure and style of decision making process. Methods: Prospective observational study with patients in the Palliative Care Unit of Sótero del Río Hospital, in Santiago, Chile. The preferences were evaluated with a Disclosure Information and a Decision Making Preferences Questionnaire. Results: 100 patients were recruited, 52% males, average age 63 years; 90% wanted to receive complete information about diagnosis and 89% complete information about prognosis. The preferences related to decision making process style were: 60% shared, 27% passive and 13% active. The expressed satisfaction with the information received was 89% and 87% with the way decisions were actually made. Conclusions: A majority of patients preferred to receive complete information about diagnosis and prognosis and to make shared decisions. The satisfaction with information disclosure and decision making process was very high. The data of this study supports the need of an adequate information disclosure and of exploring the individual preferences of our patients...