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Accounting and the ＂Doctor-Manager Relationship＂

Journal of Modern Accounting and Auditing 2013年第4期9卷 489-496页

作者： Ame1ia Cristina Ferreira-da-Silva Jose Manuel T. Pereira humberto nuno rito ribeiro Polytechnic Institute of Porto Porto Portugal Jose Manuel T. Pereira Polytechnic Institute of Caivado and Ave Barcelos Portugal Polytechnic Institute of Braganca Braganga Portugal

The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.

关键词： doctor-manager relationship hospital management accounting information

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Role of endoscopic retrograde cholangiopancreatography inthe management of benign biliary strictures:What's new?

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World Journal of Gastrointestinal Endoscopy 2016年第4期8卷 220-231页

作者： Rosa Ferreira Rui Loureiro nuno Nunes António Alberto Santos Rui Maio Marília Cravo Maria AntóniaDuarte Gastroenterology Department Hospital BeatrizÂngelo2674-514 LouresPortugal Gastroenterology Department Hospital Divino Espírito Santo9500-370 São Miguel-AçoresPortugal Surgery Department Hospital BeatrizÂngelo2674-514 LouresPortugal

Benign biliary strictures comprise a heterogeneous group of diseases. The most common strictures amenable to endoscopic treatment are post-cholecystectomy, post-liver transplantation, related to primary sclerosing cholangitis and to chronic pancreatitis. Endoscopic treatment of benign biliary strictures is widely used as first line therapy, since it is effective, safe, noninvasive and repeatable. Endoscopic techniques currently used are dilation, multiple plastic stents insertion and fully covered self-expandable metal stents. The main indication for dilation alone is primary sclerosing cholangitis related strictures. In the vast majority of the remaining cases, temporary placement of multiple plastic stents with/without dilation is considered the treatment of choice. Although this approach is effective, it requires multiple endoscopic sessions due to the short duration of stent patency. Fully covered self-expandable metal stents appear as a good alternative to plastic stents, since they have an increased radial diameter, longer stent patency, easier insertion technique and similar efficacy. Recent advances in endoscopic technique and various devices have allowed successful treatment in most cases. The development of novel endoscopic techniques and devices is still ongoing.

关键词： Benign biliary strictures Bile duct stricture Endoscopic retrograde cholangiopancreatography Stents Cholecystectomy Liver transplantation Primarysclerosing cholangitis Chronic pancreatitis

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