Este artigo tem por objetivo verificar se existem diferenças entre as taxas de juros cobradas pelos financiamentos bancários concedidos às empresas auditadas por Big Four e aquelas cobradas de empresas auditadas pelas demais firmas de auditoria (Não-Big Four). Para tanto, se utilizou de uma abordagem empírico-analítica, através de levantamento de dados no software Economática e no site da Comissão de Valores Mobiliários acerca do Custo dos Financiamentos praticados nas empresas auditadas ou não por uma Big Four, no período de 2003 a 2006. Optou-se pela análise descritiva dos dados baseada em medidas de posição e dispersão. Adicionalmente, para verificar a consistência estatística da possível diferença entre os grupos (Big Four e Não Big Four) recorreu-se ao teste não-paramétrico U de Mann-Whitney. Os resultados sugerem que existem diferenças significativas entre as empresas auditadas pelas Big Four e as não auditadas e que aquelas têm acesso a financiamentos com taxas mais baixas em relação às que se cobram de empresas auditadas pelas demais firmas de auditoria.
Objective: to know the evolution of effective programs and actions in primary care through public health policies for the family health strategy (FHS) and point out which are the programs and actions in primary care in preventive health for the Baiana population. Methodology: A systematic review was conducted with the objective of answering “Which are the health policies in primary care that were effective in the incorporation of the ESF in Bahia?” in the SciELO, LILACS and MEDLINE bases using the descriptors “Estratégia Saúde da Família”; “Atenção Primária”; “Bahia” in the Portuguese language, in national journals such as Cadernos de Saúde Pública CPS, Brazilian Journal of Health Review, Ciência & Saúde Coletiva, Revista Brasileira de Enfermagem. Results and Discussion: In view of the analysis of the articles and according to the authors, the Public Policies effective in primary care that were most consolidated were: the Popular Pharmacy, Integrative and Complementary Health Practices (PICS), Community Health Agents (ACS), Smiling Brazil, Municipal Health Councilors (CMS), HiperDia Program, More Doctors Program (PMM), Hospitalizations for Conditions Sensitive to Primary Care (ICSAP), Pact for Life and Health at School Program (PSE). Concluding remarks: Therefore, added to the historical facts and the improvements in programs and actions developed in Bahia it is possible to conclude that primary health mediated by the ESF allowed the pathological diagnosis to any Baiano, to be made early and with that his sexual, emotional, nutritional and physical life could be oriented and assisted in its integrality.
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