Abstract Objective: To estimate the direct costs of treating excess body weight in children and adolescents attending a public children’s hospital. Methods: This study analyzed the costs of the disease within the Brazilian Unified Health System (SUS) for 2,221 patients with excess body weight using a microcosting approach. The costs included operational expenses, consultations, and laboratory and imaging tests obtained from medical records for the period from 2009 to 2019. Healthcare expenses were obtained from the Table of Procedures, Medications, Orthoses/Prostheses, and Special Materials of SUS and from the hospital’s finance department. Results: Medical consultations accounted for 50.6% (R$703,503.00) of the total cost (R $1,388,449.40) of treatment over the period investigated. The cost of treating excess body weight was 11.8 times higher for children aged 5–18 years compared to children aged 2–5 years over the same period. Additionally, the cost of treating obesity was approximately 4.0 and 6.3 times higher than the cost of treating overweight children aged 2–5 and 5–18 years, respectively. Conclusion: The average annual cost of treating excess body weight was R$138,845.00. Weight status and age influenced the cost of treating this disease, with higher costs being observed for individuals with obesity and children over 5 years of age. Additionally, the important deficit in reimbursement by SUS and the small number of other health professionals highlight the need for restructuring this treatment model to ensure its effectiveness, including a substantial increase in government investment. Objective childrens s hospital Methods (SUS 2221 2 221 2,22 approach 200 2019 Procedures Medications OrthosesProstheses Orthoses Prostheses Orthoses/Prostheses hospitals department Results 506 50 6 50.6 R$703,503.00 R70350300 R 703 503 00 (R$703,503.00 $1,388,449.40 138844940 1 388 449 40 investigated 118 11 8 11. 518 18 5–1 25 2– Additionally 4 0 4. 63 3 6. respectively Conclusion R13884500 138 845 R$138,845.00 effectiveness investment 222 22 2,2 20 201 50. R$703,503.0 R7035030 70 (R$703,503.0 $1,388,449.4 13884494 38 44 51 5– R1388450 13 84 R$138,845.0 2, R$703,503. R703503 7 (R$703,503. $1,388,449. 1388449 R138845 R$138,845. R$703,503 R70350 (R$703,503 $1,388,449 138844 R13884 R$138,845 R$703,50 R7035 (R$703,50 $1,388,44 13884 R1388 R$138,84 R$703,5 R703 (R$703,5 $1,388,4 1388 R138 R$138,8 R$703, R70 (R$703, $1,388, R13 R$138, R$703 R7 (R$703 $1,388 R1 R$138 R$70 (R$70 $1,38 R$13 R$7 (R$7 $1,3 R$1 R$ (R$ $1, $1 $

Resumen El objetivo fue estimar el impacto que tendrán los precios de garantía y de mercado del maíz blanco sobre el impuesto predial rústico para el 2023. Se utilizaron datos del Sistema de Información Agropecuaria y Pesquera (SIAP, 2022). El método utilizado es el deductivo y la investigación es de tipo explicativa y descriptiva. Los resultados indican que otorgar precios de garantía solo a productores de hasta 15 hectáreas y, excluir a los que sembraron más allá de esa superficie, afectará la recaudación. Entre los hallazgos se tiene la importancia de la siembra de maíz blanco para financiar obras públicas en comunidades rurales. Su originalidad radica relacionar la producción del maíz con el principal impuesto local de los gobiernos municipales: el predial. Por limitaciones no se pudo tener acceso al mecanismo de recaudación descentralizado, a partir de junio del presente año, para administrar dicho tributo.

Abstract The objective was to estimate the impact that the guarantee and market prices of white corn will have on the rustic property tax for 2023. Data from the Agricultural and Fisheries Information System (SIAP, 2022) were used. The method used is deductive and the research is explanatory and descriptive. The results indicate that granting guaranteed prices to producers of up to 15 hectares and excluding those who sowed beyond that area, will affect the collection. Among the findings is the importance of planting white corn to finance public works in rural communities. Its originality lies in the studied relationship production of corn with the main local tax of municipal governments: the predial. Due to limitations, it was impossible to have access to the decentralized collection mechanism, as of June of this year, to administer said tax.

The structure of climate finance flows from donors (multilateral sources) to recipients (sub-Saharan African countries) was studied. This is the first study to provide a comprehensive network structure of the climate finance flows into Africa, based on the global public climate finance governance system. Network theory and decision tree techniques were employed. The results obtained generally fit the multilateral funding units (MFUs) into two categories: central funding units (CFUs), which simultaneously attend to the climate-related projects of many African countries, and the boundary funding units (BFUs), which cater to only a few countries at once. An isolated region with no BFUs was identified. African countries within this group could be more exposed to climate financial risk as they rely on only the CFUs. In general, with the exception of mitigation REDD (reducing emissions from deforestation and forest degradation) climate finance, a disproportionate distribution of climate themes, with particular reference to adaptation finance, was observed across sub-Saharan Africa. This has real implications for equitable resource allocation of climate funds. The need for African-bred region-wide MFUs is recommended. SIGNIFICANCE: Insights from this analysis expose the presence of contagion effects within the sub-Saharan African climate finance network structure and, consequently, the flow of climate finance-related risks. This knowledge is critical for future planning as it can provide African governments and interested stakeholders with informed evidence upon which they can make reliable and justifiable decisions, such as shaping of sectoral strategies and improving of climate finance flow coordination.

RESUMEN El objetivo de la investigación es analizar la incidencia de la inversión pública sobre la recaudación del impuesto predial en gobiernos locales provinciales de la macrorregión sur del Perú durante el período 2010-2020. El tipo de estudio es aplicado, bajo el enfoque cuantitativo, diseño no experimental, tipo longitudinal de panel, de carácter descriptivo y explicativo. Los datos para cada municipalidad provincial fueron extraídos del portal informativo del Ministerio de Economía y Finanzas (MEF) segmentadas mediante el análisis de conglomerados. El método de estimación econométrica toma en cuenta la metodología para datos longitudinales de panel. Teniendo en cuenta el análisis de conglomerados y las estimaciones econométricas, los resultados muestran que un incremento del 1% en la inversión pública en transportes, saneamiento y cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,3182%, 0,1208% y 0,0923% respectivamente (primer clúster); un incremento del 1% en la inversión pública en transportes, cultura y deporte, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2588% y 0,1434% respectivamente (segundo clúster); y un incremento del 1% en la inversión pública en transportes y saneamiento, provocó un aumento en la recaudación del impuesto predial de aproximadamente 0,2923% y 0,1377% respectivamente (tercer clúster).

ABSTRACT The objective of the research is to analyze the incidence of public investment on property tax collection in provincial local governments of the southern macro region of Peru during the period 2010 to 2020. The type of study is applied, under the quantitative approach, design non-experimental, longitudinal panel type, descriptive and explanatory. The data for each provincial municipality were extracted from the information portal of the Ministry of Economy and Finance (MEF) segmented through cluster analysis. The econometric estimation method takes into account the methodology for longitudinal panel data. Taking into account the cluster analysis and econometric estimates, the results show that a 1% increase in public investment in transportation, sanitation, and culture and sports, caused an increase in property tax collection of approximately 0.3182%, 0.1208%. and 0.0923% respectively (first cluster), a 1% increase in public investment in transport, culture and sports, caused an increase in property tax collection of approximately 0.2588% and 0.1434% respectively (second cluster) and an increase in the 1% in public investment in transportation and sanitation, caused an increase in property tax collection of approximately 0.2923% and 0.1377% respectively (third cluster).

Abstract Purpose: The purpose of this paper is to determine the impact of private and public initiatives (financial literacy, entrepreneurship, remote work and government aid) on individual job loss and decrease in income during the COVID-19 pandemic in Peru. Design/methodology/approach: The authors used an unbalanced panel data analysis with the National Household Survey for 2019-2020. The hypotheses are tested with a probit panel data model since the dependent variables are binary. Findings: The study findings indicate that financial preparedness reduced the probability of having a decrease in income, but only to informal workers in metropolitan Lima. Furthermore, entrepreneurship helped mainly female informal workers to reduce their probability of becoming unemployed in metropolitan Lima. Besides, the implementation of remote work as a substitute of face-to-face work was not enough to avoid the decrease in income in the case of informal workers and it was only effective to avoid unemployment in the case of formal workers in metropolitan Lima. Finally, public aid proved to be instrumental in mitigating the decrease in income, but only to informal workers in Metropolitan Lima. Research limitations/implications: The study results only apply for the first year of the pandemic. Practical implications: Policymakers should focus on increasing the financial preparedness of informal workers, especially in provinces. Social implications: Policymakers must expand unemployment benefits, and design public aid programs targeting informal workers in provinces. Originality/value: This is the first study that analyses the impact of private and public initiatives on the decrease in income and unemployment situation of Peruvian individuals during the outbreak of the COVID-19 pandemic.

Abstract Purpose: This article aims to explore the concept of chain value of the public port system in Ecuador from the perspective of importing/exporting companies, analyzing how perceived value in the use of port services affects customer satisfaction and the intermediate links of the influence of trust and commitment on customer loyalty. Design/methodology/approach: Relying on a survey of 634 Ecuadorian companies with experience in international trade as port users and a theoretical framework well-established in the literature on consumer behavior, the empirical study found evidence of a positive and significant relationship with the knowledge of chain effects. Findings: The findings confirm the chain effect and reveal ways to maintain an ongoing satisfactory, trust and committed relationship with users, thereby ultimately gaining and maintaining their loyalty. The conclusions suggest how this postulate can help to close the gap referred to the effective management of port services, and point out that port managers should be concerned with a continuous in-depth understanding of the perceived value and its chain effects. Originality/value: The authors add evidence of the use of the postulate of the chain of effects on these dimensions, whose applicability is very well established, tested and consensual for the doctrine in industrial marketing. In contrast, it is scarcely present in the port relationship with its users.

Abstract The objective of this article is to contribute to the study of the intellectual trajectory of James M. Buchanan. The article argues that the Italian tradition of public finance was an important channel for the transmission of ideas from classical political economy and the philosophy of the social contract to Buchanan, themes he considers essential for the formation of constitutional economics. This is relevant for a deeper understanding of Buchanan’s trajectory as the importance of the Italian tradition for the formation of constitutional economics is often underestimated in the literature. M Buchanan Buchanans s literature

Resumo O objetivo do presente artigo é contribuir com o estudo a respeito da trajetória intelectual de James M. Buchanan. O artigo argumenta que a tradição italiana de finanças públicas foi um importante canal de transmissão das ideias da economia política clássica e da filosofia do contrato social para Buchanan, temas que ele considera essenciais para a formação da economia constitucional. Isso é relevante para a melhor compreensão da trajetória de Buchanan na medida em que a importância da tradição italiana para a formação da economia constitucional é frequentemente subestimada pela literatura. M literatura

Abstract Purpose: This article aims to analyze pioneering public finance initiatives based on blockchain technology, identifying the Brazilian context amid the international. Additionally, this study seeks to present opportunities for blockchain technology applications and the challenges encountered for their expansion. Originality/value: Few studies have covered the public sector, especially public finance, despite using and testing this technology in different areas. The development of these innovative applications is limited, particularly in Brazil. Design/methodology/approach: Public documents, such as reports and official websites of public agencies, associations, and institutions, were identified and selected from the unit of analysis “pioneering public finance initiatives based on blockchain technology.” Findings: Blockchain technology has been used in government projects related to research, identity, economic development, and financial services, among others. Blockchain initiatives have been led by Brazil’s financial, technology, and education/media sectors. Finding technology applications in public finance was one of the difficulties in the research. The number of projects in this category involving blockchain and the public sector is scarce in Brazil and internationally. However, this scenario has shown signs of change. Although reduced, public sector participation has increased in recent years. Blockchain has much to offer the public finance sector, but governments have been cautious and insecure about introducing the technology. It happens because of uncertainty about whether the technology is developed enough to withstand critical problems in the public system or what unique issues could arise from that technology. Purpose international Additionally expansion Originality/value Originalityvalue Originality value areas limited Design/methodology/approach Designmethodologyapproach Design methodology approach documents agencies associations institutions Findings research identity services others Brazils s educationmedia education media sectors internationally However change reduced years

Resumo Objetivo: Este artigo tem como objetivo analisar as iniciativas pioneiras de finanças públicas baseadas na tecnologia blockchain, identificando o contexto brasileiro em meio ao internacional. Além disso, o estudo busca apresentar oportunidades de aplicações da tecnologia blockchain, bem como os desafios encontrados para a sua expansão. Originalidade/valor: Apesar de a tecnologia ser empregada e testada em diferentes áreas, ainda são poucos os estudos que abrangem o setor público, em especial as finanças públicas. No Brasil, em particular, o desenvolvimento dessas aplicações inovadoras é limitado. Design/metodologia/abordagem: A partir da unidade de análise: “iniciativas pioneiras de finanças públicas baseadas na tecnologia blockchain”, foram identificados e selecionados documentos públicos, como relatórios e sites oficiais de órgãos públicos, associações e instituições. Resultados: O emprego da tecnologia blockchain foi identificado em projetos governamentais relacionados a pesquisa, identidade, desenvolvimento econômico, serviços financeiros, entre outros. No Brasil, as iniciativas de blockchain têm sido lideradas pelos setores financeiros, tecnológicos e de educação/mídia. Uma das dificuldades na pesquisa foi encontrar aplicações da tecnologia nas finanças públicas. O número de projetos dessa categoria, envolvendo a blockchain e o setor público, é escasso, no Brasil e internacionalmente. No entanto, esse cenário tem dado indícios de mudanças. Apesar de reduzida, a participação do setor público tem aumentado nos últimos anos. Observa-se que a blockchain tem muito a oferecer ao setor de finanças públicas, mas há cautela e insegurança dos governos na introdução da tecnologia. Isso porque não há como saber se a tecnologia está desenvolvida o suficiente para suportar problemas críticos no sistema público ou quais problemas singulares poderiam originar-se dessa tecnologia. Objetivo internacional disso expansão Originalidade/valor Originalidadevalor Originalidade valor áreas particular limitado Design/metodologia/abordagem Designmetodologiaabordagem Design metodologia abordagem análise , blockchain” públicos instituições Resultados identidade econômico financeiros outros educaçãomídia educação mídia educação/mídia categoria escasso internacionalmente entanto mudanças reduzida anos Observase Observa originarse originar

Die volhoubaarheid van klein- en mediumgrootte kontrakteurs (SMC's) is noodsaaklik met inagneming van die kritieke rol wat hulle in sosio-ekonomiese ontwikkeling wêreldwyd speel. SMC's in Namibië worstel deur die jare deurlopend omdat hulle misluk, hoofsaaklik as gevolg van 'n gebrek aan robuuste beleidsraamwerke om SMC-ontwikkeling en volhoubaarheid in die land te rig. Hierdie studie ondersoek die kritieke suksesfaktore (GSF's) vir SMC's se volhoubaarheid in Namibië. Deur 'n kwalitatiewe benadering te gebruik, is data ingesamel van 60 doelbewus geselekteerde konstruksiebedryfdeelnemers, bestaande uit eienaar-bestuurders van kontrakterende firmas, beleidmakers en konstruksie professionele konsultante. Onderhoude is met die deelnemers gevoer deur gebruik te maak van 'n semi-gestruktureerde onderhoudsinstrument. Data is ontleed met behulp van refleksiewe tematiese analise. Die bevindinge het ses GSF's aan die lig gebring wat insluit die openbare en private instellings se samewerkende ondersteuning, vaardigheidsopleiding, 'n bemagtigende konstruksie-besigheidsomgewing, toegang tot voldoende en bekostigbare finansiering, konsekwente werksgeleenthede en firma eienaar se entrepreneuriese vaardighede. Die geïdentifiseerde CSF's is gebruik vir die ontwikkeling van 'n raamwerk vir die rigtinggewing van die ontwikkeling van SMC's in Namibië. Deur die ses CSF-faktore in die raamwerk in te sluit, kan SMC's effektief ontwikkel en volgehou word. Die raamwerk kan beleidmakers help om fundamentele beleidshervormings te maak en toepaslike en konteksspesifieke intervensies te ontwikkel om SMC's in Namibië en soortgelyke kontekste in stand te hou.

The sustainability of small and medium-sized contractors (SMCs) is vital, considering the critical role they play in socio-economic development globally. SMCs in Namibia have been consistently grappling with high failure rates over the years, largely due to a dearth of robust policy frameworks to guide SMC development and sustainability in the country. This study investigates the critical success factors (CSFs) for SMCs' sustainability in Namibia. Using a qualitative approach, data were collected from 60 purposively selected construction industry participants, comprising owner-managers of contracting firms, policymakers, and construction professional consultants. Interviews were conducted with the participants, using a semi-structured interview tool. Data were then analysed using reflexive thematic analysis. The findings revealed six CSFs, including public and private institutions' collaborative support, skills training, an enabling construction business environment, access to adequate and affordable finance, consistent work opportunities, and firm owner's entrepreneurial skills. The identified CSFs culminated in the development of a framework for guiding the development of SMCs in Namibia. By incorporating the six CSFs in the framework, SMCs could be effectively developed and sustained. The framework may assist policymakers in making fundamental policy reforms and developing appropriate and context-specific interventions to sustain SMCs in Namibia and similar contexts.

Resumo A Secretaria Estadual de Educação de São Paulo (Seduc/SP) move ações para a efetivação do direito à educação especial na perspectiva inclusiva em sua rede pública de ensino. No entanto, ainda mantém parcerias com Organizações da Sociedade Civil (OSC) sem fins lucrativos, atuantes em educação especial para oferta substitutiva aos estudantes com Deficiência Intelectual (DI) e Deficiência Múltipla (DMu) associada a DI e Transtorno do Espectro Autista (TEA). Neste contexto, questiona-se: como são formalizadas as parcerias e quais os recursos financeiros a Seduc/SP utiliza para financiar suas despesas? Assim, o objetivo desta pesquisa é analisar a política de financiamento da educação especial na Seduc/SP, com ênfase nas relações público-privadas que envolvem a oferta de educação especial substitutiva para estudantes elegíveis ao atendimento no período de 2017 a 2022. Utilizou-se metodologia quali-quantitativa com análise documental. Os dados foram coletados em documentos disponibilizados on-line nos portais da Seduc/SP, da Assembleia Legislativa e da Secretaria da Fazenda e Planejamento de São Paulo e sua sistematização subsidiou as análises. Os resultados indicam que no período há constância no número de OSC parceiras, diminuição do quantitativo de atendidas(os) da categoria DI/DMu, aumento da categoria TEA e crescimento dos recursos despendidos com financiamento das parcerias. Considera-se que a Seduc/SP não adere totalmente às políticas atuais de inclusão escolar, terceirizando o atendimento em OSC parceiras de parte do alunado público da educação especial. SeducSP Seduc SP (Seduc/SP ensino entanto (OSC lucrativos (DI DMu (DMu TEA. . (TEA) contexto questionase questiona se questiona-se despesas Assim públicoprivadas privadas 201 2022 Utilizouse Utilizou qualiquantitativa quali quantitativa documental online on line análises atendidasos atendidas atendidas(os DIDMu DI/DMu Considerase Considera escolar (TEA 20 202 2

Abstract The State Department of Education of São Paulo (Seduc/SP) takes actions to implement the right to special education from an inclusive perspective in its public education network. However, it still maintains partnerships with non-profit Civil Society Organizations (CSO), working in special education to offer substitutes to students with Intellectual Disabilities (ID) and Multiple Disabilities (MD) associated with ID and Autism Spectrum Disorder (ASD). In this context, the question arises: how are partnerships formalized and what financial resources does Seduc/SP use to finance its expenses? Thus, the objective of this research is to analyze the financing policy for special education in Seduc/SP, with an emphasis on public-private relations that involve the provision of substitute special education for students eligible for assistance in the period from 2017 to 2022. It was used qualitative-quantitative methodology with documentary analysis. The data were collected in documents made available online on the portals of Seduc/SP, the Legislative Assembly and the São Paulo Finance and Planning Secretariat and their systematization supported the analyses. The results indicate that during the period there is a constant number of partner CSO, a decrease in the number of those served in the ID/DM category, an increase in the ASD category and an increase in resources spent on financing partnerships. It is considered that Seduc/SP does not fully adhere to current school inclusion policies, outsourcing services to partner CSO for part of the public special education students. SeducSP Seduc SP (Seduc/SP network However nonprofit non profit , (CSO) (ID MD (MD ASD. . (ASD) context arises expenses Thus publicprivate private 201 2022 qualitativequantitative qualitative quantitative analysis analyses IDDM DM policies (CSO (ASD 20 202 2

Climate change affects cities disproportionately, and some cities have limited fiscal capacity to address climate change. It is therefore necessary to ensure that the climate funds cities do have at their disposal are used in a way that maximises their impact. However, financial mismanagement and corruption have led to significant money losses in climate funds. Although measures against general public sector corruption can be used to improve climate finance management, the climate finance market poses some unique challenges. Traditional anticorruption measures can be rethought to maintain their effectiveness against corruption in climate finance. Against this background, the article explores how international and regional law can be used by cities to improve the management of climate funds. Eight financial controls are identified and critically discussed to show how they can be effective in the specific case of climate finance. The article also shows some examples of where these financial controls have been implemented in cities.

RESUMEN El objetivo de la investigación consiste en realizar un diagnóstico de la transparencia activa de los bancos de desarrollo (BD) en actividad en Brasil, basado en la Guía de Transparencia del Banco Nacional de Desenvolvimento Econômico e Social (BNDES). El protocolo de observación constó de 33 (treinta y tres) ítems distribuidos en 8 (ocho) pilares, a saber: Políticas y lineamientos; Institucional; Finanzas y empleos; Información de la cartera; Datos de los clientes; Datos de las operaciones; Impacto; y Participación social. Los resultados muestran que los BD presentan un proceso de transparencia aún insuficiente y que la realidad encontrada en los portales institucionales está marcada por la ausencia de información importante, que aclararía los criterios utilizados para definir la asignación de fondos estatales. Muchos de los avances que se dieron en el ámbito federal no fueron incorporados a los BD subnacionales, principalmente por una compleja legislación que favorece el secreto en estas instituciones. (BD Brasil BNDES. BNDES . (BNDES) 3 treinta tres ocho (ocho pilares saber lineamientos Institucional empleos cartera clientes operaciones Impacto social importante estatales subnacionales instituciones (BNDES

ABSTRACT This research carried out a diagnosis of the active transparency of the development banks (DBs) in Brazil based on the Brazilian Development Bank (BNDES) Transparency Guide. The observation protocol consisted of 33 items distributed among 8 pillars, namely: Policies and guidelines; Institutional; Finance and jobs; Portfolio information; Customer data; Operations data; Impact; and Social Participation. The results show that the DBs present a process of transparency that is still insufficient and that the reality found in the institutional portals is marked by the absence of important information, which would clarify the criteria used to define the allocation of government funds. Many of the advances in the federal context were not incorporated into the subnational DBs, mainly due to complex legislation that favors secrecy in these institutions. (DBs BNDES (BNDES Guide 3 pillars namely guidelines Institutional jobs information data Impact Participation funds institutions

RESUMO O objetivo da pesquisa consiste na realização de um diagnóstico da transparência ativa dos Bancos de Desenvolvimento (BD) em atividade no Brasil, baseado no Guia de Transparência do Banco Nacional de Desenvolvimento Econômico e Social (BNDES). O protocolo de observação foi composto por 33 itens distribuídos entre oito pilares, sendo: Políticas e Diretrizes; Institucional; Finanças e Empregos; Informações do Portfólio; Dados dos Clientes; Dados das Operações; Impacto; e Participação Social. Os resultados evidenciam que os BD apresentam um processo de transparência ainda insuficiente e que a realidade encontrada nos portais institucionais é marcada pela ausência de informações importantes que tornariam claros os critérios utilizados para definir a alocação das verbas estatais. Muitos dos avanços ocorridos no contexto federal não foram incorporados nos BD subnacionais, sobretudo em função de uma complexa legislação que privilegia o sigilo nessas instituições. (BD Brasil BNDES. BNDES . (BNDES) 3 pilares sendo Diretrizes Institucional Empregos Portfólio Clientes Operações Impacto estatais subnacionais instituições (BNDES

Resumen: En la Argentina, en un contexto económico marcado por los altos niveles de inflación y las fuertes restricciones sobre el mercado de cambios, las inversiones en diversos instrumentos financieros han tenido un crecimiento exponencial desde 2020. A través de una estrategia cuanti-cualitativa, este trabajo analiza la expansión de las plataformas financieras digitales para invertir y la creciente incorporación de los inversores legos o amateurs al mercado como un proceso de popularización de las inversiones. Entiende este proceso como resultado de la interacción entre un contexto económico inestable, los cambios en las organizaciones financieras a partir de su digitalización y la amplia circulación social de discursos, conocimientos e ideas que familiarizan al público no experto con los instrumentos de inversión.

Abstract: In a complex economic context, characterized by high inflation rates and the implementation of strict exchange market regulations, financial investments in instruments such as bonds, shares, mutual funds, and cryptocurrencies have grown exponentially since 2020 in Argentina. Using a quantitative-qualitative strategy, this paper analyzes the expansion of digital financial platforms and the increasing incorporation of amateur investors into the market: individuals with neither formal financial knowledge nor higher incomes. This article analyzes the popularization of financial investments as a result of the interaction between the economic context, changes in financial organizations, and the circulation of instruments, knowledge, and ideas that familiarize the non-expert public with the market and its instruments.

Abstract The present article analyzes the transfers from parliamentary amendments by the Ministry of Health to municipalities to finance public health actions and services from 2015 to 2021. A descriptive and exploratory study was carried out with secondary data, including all Brazilian cities. Resources from amendments showed an increase, particularly from 2018 onwards, indicating the expansion of their relevance for financing SUS. From 2016 to 2021, over 80% was allocated to municipalities, representing 9.5% of all federal transfers, with 91.2% for operational expenses. Transfers from amendments differ from regular transfers due to greater instability and per capita variation among the amounts collected by municipalities and due to the fact that they allocate most resources to the Northeast and primary care to the detriment of the Southeast and medium and high complexity care. These transfers represent a differentiated modality of resource allocation in SUS that produces new distortions and asymmetries, with implications for intergovernmental relations, as well as between the executive and legislative powers, increasing the risk of the discontinuity of actions and services and imposing challenges for the municipal management.

Resumo O artigo tem como objetivo analisar as transferências por emendas parlamentares do Ministério da Saúde aos municípios para o financiamento de ações e serviços públicos de saúde, de 2015 a 2021. Foi realizado estudo descritivo e exploratório com dados secundários, abrangendo a totalidade de municípios brasileiros. Os recursos provenientes de emendas apresentaram aumento, em especial a partir de 2018, indicando a expansão de sua relevância para o financiamento do SUS. No período de 2016 a 2021, mais de 80% foram alocados aos municípios, representando 9,5% dos repasses federais, com 91,2% de natureza de custeio. As transferências por emendas diferem dos repasses regulares por possuir maior instabilidade e variação per capita entre os montantes captados pelos municípios, e por destinar a maior parte dos recursos ao Nordeste e à atenção primária, em detrimento do Sudeste e da média e alta complexidade. Configura-se uma modalidade diferenciada de alocação de recursos no SUS que produz novas distorções e assimetrias, com implicações para as relações intergovernamentais e entre os poderes executivo e legislativo, ampliando o risco de descontinuidade de ações e serviços e impondo desafios para as gestões municipais.

ABSTRACT BACKGROUND: The magnitude of economic losses attributed to sleep problems and insufficient physical activity (PA) remains unclear. This study aimed to investigate the association between insufficient PA, sleep problems, and direct healthcare costs. OBJECTIVE: To investigate the association between insufficient physical activity (PA), sleep problems, and direct healthcare costs among adults. DESIGN AND SETTING: Adults aged ≥ 50 years attended by the Brazilian National Health Service were tracked from 2010 to 2014. METHODS: Direct healthcare costs were assessed using medical records and expressed in US$. Insufficient PA and sleep problems were assessed through face-to-face interviews. Differences were identified using the analysis of covariance and variance for repeated measures. RESULTS: In total, 454 women and 166 men were enrolled. Sleep problems were reported by 28.9% (95%CI: 25.2% to 32.4%) of the sample, while insufficient PA was reported by 84.8% (95%CI: 82.1% to 87.6%). The combination of sleep problems and insufficient PA explained 2.3% of all healthcare costs spent on these patients from 2010 to 2014, which directly accounts for approximately US$ 4,765.01. CONCLUSION: The combination of sleep problems and insufficient PA plays an important role in increasing direct healthcare costs in adults. Public health stakeholders, policymakers, and health professionals can use these results to reinforce the need for strategies to improve sleep quality and increase PA, especially in nations that finance their National Health Systems. BACKGROUND (PA unclear OBJECTIVE , adults SETTING 5 201 2014 METHODS US facetoface face interviews measures RESULTS total 45 16 enrolled 289 28 9 28.9 95%CI 95CI CI 95 (95%CI 252 25 2 25.2 32.4% 324 32 4 sample 848 84 8 84.8 821 82 1 82.1 87.6%. 876 87.6% . 87 6 87.6%) 23 3 2.3 476501 765 01 4,765.01 CONCLUSION stakeholders policymakers Systems 20 28. 25. 32.4 84. 82. 87.6 2. 47650 76 0 4,765.0 32. 87. 4765 7 4,765. 476 4,765 47 4,76 4,7 4,