Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

This research examined the determinants of the quality of accounting information at Brazilian federal universities, from a contingencyperspective, focusing on both internal and external factors that influence the information disclosed by these institutions. Understanding thesedeterminants is relevant for improving financial transparency and decision-making in public higher education. An explanatory and quantitativeapproach was adopted to analyze secondary data and documentary sources. A sample of 62 federal universities was studied, and their quality ofaccounting information was assessed using the index developed by Beest et al. (2009). Seven variables, based on contingency theory, were testedusing an Ordinary Least Squares (OLS) multiple regression model. The findings revealed that internal factors —such as administrative efficiency,the number of accounting professionals, the presence of a female dean, and governance quality —have a significant impact on the quality ofaccounting information. On the other hand, external factors like socio-economic development in education and university location (capital vs.interior) did not significantly affect the quality of information. The study concluded that internal factors play a more critical role than externalones in determining quality of accounting information in Brazilian federal universities. These insights are valuable for university management andcontrol bodies to focus on enhancing internal characteristics, such as administrative efficiency, technical structure, governance and leadership, inthe production of information useful for decision-making.

this study explores the direct impact of financial socialization on financial well-being and also evaluates the mediating effect of financialtrust, degree of control, and optimism as psychological factors, drawing on theories of family financial socialization, social learning, and behavioralfinance. Using structural equation modeling for an adult sample, the results indicate that financial socialization has a positive, but weak,direct effect on financial well-being. However, this effect is intensified when psychological factors, particularly financial trust, intervene. Theanalysis revealed complementary partial mediation, suggesting that, overall, indirect effects outweigh the direct effect. These findings emphasizethe importance of individual beliefs, perceptions, and attitudes in strengthening the relationship between formative experiences in childhoodand financial well-being in adulthood. In the Mexican context, characterized by high levels of informality and limited access to formal financialservices, the results highlight the importance of consolidating homes as spaces for economic education. It is recommended that financial educationstrategies simultaneously integrate socio-emotional skills and practical financial management tools to optimize the use of public resources andamplify the social impact of regional financial inclusion and well-being policies.

This study analyzes the relationships between corporate reputation, customer satisfaction, customer brand engagement and electronic word of mouth (eWOM), with a particular focus on the moderating effect of brand love. The data were analyzed using structural equation modeling- partial least squares (SEM-PLS) on a sample of 317 customers who purchased automobiles during 2020-2022. Corporate reputation, mediated by satisfaction, increases customer brand engagement, which in turn drives eWOM for car brands. Brand uniqueness and perceived price fairness are robust predictors of corporate reputation. The impact of this reputation on customer satisfaction with the car dealership is weaker for customerswho love the car brand purchased. This work is novel in explaining eWOM through corporate reputation, satisfaction and customer brand engagement. It also provides new insights by unveiling: (i) the negative moderating effect of brand love in the corporate reputation-satisfactionrelationship (ii) the mediating effect of satisfaction in linking corporate reputation to customer brand engagement; (iii) how corporate reputation can be explained through the effects of brand uniqueness and perceived price fairness of the car dealership.  

Introduction: The elaboration of maternal identity is a social process of reconstruction of individuality in the face of related processes and social demands involved in the role of mother. Motherhood in contemporary society gives women a vocation to be a mother and breastfeeding, creating a social expectation of innate ability for this development, being an intersubjective process with potential psychic and social consequences. Objective: To understand the process of breastfeeding in the context of contemporary motherhood. Methods: This is a qualitative study carried out in a medium-sized city in Minas Gerais. The population were women with children under 2 years of age. Sampling was performed using the Snowboll technique. For data collection, a script of guided questions made by the researchers was used, applied through a recorded interview. Results: The sample evaluated in this study consisted of 15 mothers aged 26 to 35 years. Regarding education, most have completed higher education, more than half said they have income above 3 minimum wages and a small portion had cesarean delivery, mostly vaginal delivery. In general, the interviewees reported having a positive practice in the breastfeeding process, despite the difficulties. The statements show that some partners accompanied the breastfeeding process and helped in a passive or active way, but the most common responsibility is the woman. Conclusions: The concerns, sadness and difficulties in breastfeeding, when overcome, generate a feeling of satisfaction and success. It is important for women to know about breastfeeding, in addition to needing support and understanding in this process. The study enabled professionals to rethink their practice in order to blur the technicality discourses and return to maternal female empowerment about breastfeeding and their own bodies.

Introduction: Workplace violence is a form of violence influenced by different factors that is becoming increasingly common against healthcare workers and affects the mental health of the category. Objective: To identify relationships between the way of working and the categorized forms of violence, understanding how they influence the work process and the mental health of healthcare professionals. Methods: This is a systematic review conducted under the PRISMA protocol in the PubMed, SciELO, and VHL databases. A total of 1,194 articles were screened and 19 were selected based on the eligibility criteria. Results: The following dimensions of workplace violence suffered by healthcare professionals are summarized: the forms of violence described, the agents who perpetrate the violence, the professionals who suffered the violence, the implications of workplace violence on mental and occupational health, and the institutional and legal responses to the occurrence of workplace violence. Conclusions: In this review we provide bases for acknowledging forms of violence suffered by healthcare professionals and present notes on how to face it, especially in an institutional context. We emphasize the importance of further research on the topic.

Introduction: Urinary tract infection (UTI) is a prevalent problem during pregnancy that can be alleviated or reduced with preventive care and early treatment. Objective: To analyze the occurrence and factors associated with UTI during pregnancy in women from Anori, Amazonas. Methods: Cross-sectional study. The study population included women who attended prenatal care in 2018 and 2019 at the basic health units of reference in the small municipality of Amazonas, randomly selected. Data was collected by analyzing the medical records filed at the health units to identify clinical variables related to UTI in pregnancy (presence, treatment, hospitalization, complaints). Interviews with the participants were conducted to identify sociodemographic variables (age, race/skin color, schooling, occupation, family income and marital status); obstetric-gynecological-perinatal variables (number of previous pregnancies, miscarriages, periodic gynecological exams, birth data) and knowledge about UTI and its complications. After exploratory analysis, logistic regression models were used to analyze the associations between the variables assessed and the occurrence of UTIs. Results: 206 women took part in the study, the majority of whom had completed high school (n=179, 86.9%), had a family income of less than one minimum wage (n=112, 54.4%), were in a primigravida pregnancy (n=107, 51.9%), and had had a UTI (n=111, 53.9%). The majority started prenatal care late (n=122, 59.2%), and 34.0% (n=70) missed prenatal care appointments. Pregnant women who received prenatal care in one of the two units had a higher likelihood of UTI occurrence (OR=2.74; 95%CI 1.40–5.37), as did those who missed prenatal care appointments (OR=1.98; 95%CI 1.07–3.67). Conclusions: The occurrence of UTIs during pregnancy in women from Anori, Amazonas, was associated with prenatal care in one of the health units and missing appointments. These findings highlight the importance of adequate follow-up during pregnancy to prevent and treat UTIs early, which was a common condition among the pregnant women studied.

Problem: Feminist movements of the 20th century advocated for changes in medical care provided to women, aiming at promoting self-knowledge and autonomy while going against oppression or body pathologization. They fought for a more tolerant and inclusive healthcare system, which could provide women ownership over their own bodies. Feminist-oriented Medicine sees women as subjects of right, whose wants and needs directly stand face-to-face with medical knowledge. It is, therefore, important to rethink and readjust current gynecological care models in light of autonomy, shared decision-making, self-knowledge, and female protagonism, placing the patient at the center of her own health care. Methods: This is a descriptive and qualitative study, in the form of an experience report, which aims to describe the experience of an 8th-term Medical student in a feminist-oriented family practice institution in São Paulo, Brazil. Results: The results consist of unusual medical space characterization, mostly in the form of living rooms, judgment-free anamnesis, gynecological physical examination performed in the super flexion position with the aid of a hand mirror, self-insertion of vaginal speculum, detailed narration and explaining of all procedures and conclusions and, lastly, shared decision- making through evidence-based medicine. Conclusions: It was possible to conclude that the feminist-oriented female health care provided by the aforementioned family practice institution fulfills the role of empowering, teaching, including, and bringing patients to the forefront through a safe and trusting environment, judgment-free and attentive hearing, promotion of control over their own bodies, and possibility to collectively make choices related to their health care. As a result, it is possible to perceive self-aware patients, immersed and interested in their own care, feeling respected, welcomed and comfortable, and who are capable of noticing and naming changes in their own bodies, becoming an integral part of their own care.  

Introduction: The identification of serological status during prenatal care is essential to prevent infections in pregnant women, as well as to diagnose and treat both the mother and the fetus. However, test requests must follow scientific recommendations based on cost-effectiveness studies. Objectives: Describe the request for prenatal serological tests in a congenital syphilis cohort and evaluate the relevance of the requests and conducts adopted according to the results. Methods: A descriptive and retrospective study with an analysis of prenatal data from mothers with gestational syphilis, whose children were part of a prospective cohort of infants infected or exposed to Treponema pallidum during pregnancy. To compare the median of continuous variables, the Mann Whitney test was used, while for categorical variables, the Fisher’s exact test was used, with a significance level of 0.05%. Results: Prenatal care was done in 94.5% of the women, with 6 or more visits in 75% of mothers. The first VDRL was done in 90% of the women, but repeated in 51%; the second HIV test done in only 26% of the cases. Only 9% of susceptible pregnant women repeated toxoplasmosis serology testing. Although there was no recommendation, serology for rubella was performed in 66% and for cytomegalovirus in 58% of cases. The screening for HIV, syphilis, hepatitis and HTLV was not performed at the recommended frequency. Conclusions: In this cohort, some misconceptions were observed in serologies requested and the conduct adopted according to the results. This highlights the importance of training health professionals, as well as improving laboratory network structure for the adequate care of pregnant women.

Senhor Editor, Inicialmente, parabenizamos a Revista Brasileira de Medicina de Família e Comunidade pela publicação do artigo “Cuidados paliativos na Atenção Primária à Saúde: perspectiva de médicos e enfermeiros preceptores em Saúde da Família”.1 O estudo traz importantes dados sobre o panorama da saúde brasileira, destacando o aumento de doenças crônicas não transmissíveis e o envelhecimento populacional. Diante disso, se faz indispensável a maior aplicabilidade dos cuidados paliativos no Sistema Único de Saúde (SUS).1

Introduction: To stop the COVID-19 pandemic from spreading, health systems worldwide prioritized emergency consultations over primary care. Objective: Evaluate users’ perceptions of medical care received by public Primary Health Care (PHC) services in Fortaleza, Ceará, Brazil, during the pandemic from April 2020 to July 2021. Methods: A cross-sectional study was conducted involving interviews and electronic medical records (EMR) analysis. From August to November 2021, 126 participants were enrolled in three primary healthcare units. Participants were surveyed with a 13-item questionnaire to evaluate their perception of the care they received. An ordinal logistic regression analysis examined the factors influencing users’ perceptions of the service they received. Results: Of the 126 participants, 107 were females (84.9%) and 19 were males (15.1%), with an average age of 39.7 years. Among the participants, 42.9% waited for care for up to 60 minutes, and 69% believed the pandemic affected this waiting time. Most individuals (78.6%) agreed that there needed to be an increase in the number of doctors to ensure adequate care. Distancing, masks, and face shields hindered appointments, according to 16.7% of those interviewed. The majority (53.2%) rated the service received as “very good.” EMR data from 58 participants was collected. The most common ICD-10 code groups in the emergency department were general consultations and non- specific complaints (25.2%), respiratory symptoms and cases of COVID-19 (11.5%), and prenatal care (9.6%). The factors that influenced their perceptions of care included believing that there were enough doctors available to attend appointments, believing that the pandemic interfered with waiting times, the accessibility of health professionals for advice, being a woman, and the number of times they obtained medication. Conclusions: Most participants classified the medical care received as very good, despite the pandemic overload and changes in the work of healthcare professionals.