São Paulo, one of the largest cities in the world, is implementing one of the most extensive primary healthcare accreditation projects ever conducted, covering 465 Basic Health Units (UBS) and reaching approximately seven million users of Brazil’s Unified Health System (SUS). This initiative is part of the municipal program called “Avança Saúde” and follows the methodology of the National...
Missed appointments in diagnostic services contribute significantly to healthcare inefficiencies, increased operational costs, and delayed patient care. This study explores the use of data-driven predictive models to identify patients at high risk of no-show behavior in diagnostic scheduling. The analysis focuses on the MRI department, where the impacts of no-shows are particularly crucial. By...
The paper examines the factors that may signal the existence of potential fraud in companies’ financial statements. Using a sample of the Russell 3000 firms from 2000 to 2023, we explore the relationship between various accounting, audit, internal control and market variables and the presence of fraud indicators. Two dependent variables are employed as proxies for potential fraud: the...