Is it possible to appraise dental practices

Efst á síðunni er hægt að nálgast greinina í heild sinni með því að smella á hlekkinnÍ meistararitgerð í meistaranámi í verkefnastjórnun, MPM, við Háskólann í Reykjavík, var lögð fram rannsóknarspurningin „Er hægt að verðmeta tannlæknapraxís“. Verðmati á tannlækna-praxís er skipt í hlutlæga þætti og huglæga þætti. Helstu hlutlægu þættirnir eru húsnæði, innréttingar, tæki og áhöld. Huglægu þættirnir eru viðskiptavild. Til að meta viðskiptavild þarf að skoða ársveltu, gjaldskrá, vinnutíma, tekjuöflun, kostnað, stærð og gæði á praxís og viðskilnað seljanda. Í febrúar 2013 höfðu 284 tannlæknar starfsleyfi á Íslandi. Hringt var í 30 tannlækna eða aðstandendur þeirra sem höfðu átt 39 viðskipti með tannlæknapraxís síðustu 20 ár. Oftast nefndu seljendur að tekið hafi verið tillit til tækja og áhalda, þá ársveltu og síðan húsnæðis við verðmat á tannlæknapraxís. Oftast nefndu kaupendur að tekið hafi verið tillit til tækja og áhalda, þá skjólstæðinga og síðan ársveltu við verðmatið. Af 39 viðskiptum með tannlæknapraxís voru tannlæknar eða aðstandendur þeirra mjög sáttir eða sáttir í 36 viðskiptum eða rúmum 92% tilfella. Viðskipti hafa átt sér stað með tannlæknapraxís á síðustu árum á Íslandi sem gefa til kynna að það sé hægt að verðmeta tannlæknapraxís.As part of dissertation for a masters degree in project management, MPM, at Reykjavik University, the following research question was posed: „Is it possible to appraise dental practices“. The valuation of a dental practice is divided into objective factors and subjective factors. The main objective factors include value of premises, fittings, equipment and tools. The subjective factors revolve mainly around customer good will. Assessing customer good will can be challenging but such an assessment should include reviewing annual turnover of the practice, service prices, working hours, income, running costs, size and quality of the practice and finally how the seller transitioned out of the business, including transfer of clients. In february 2013 there where 284 dentists licensed to practice dentistry in Iceland and as part of this dissertation a random sample of 30 dentists or their family members involved in running or selling the practice were contacted. These 30 individual had been involved in 39 dental practice transactions during the last 20 years. When asked what factors had been included when appraising the value of their dental practice when selling them the main considerations included equipment and tools, annual turnover and then value of premises. When the same question was posed to the buyers they stated the main considerations included equipment and tools, followed by number of clients and finally annual turnover. Of these 39 dental practice business transactions the dentists and their families were very satisfied or satisfied in 36 instances or in just over 92% of the transactions. This dissertation concludes that there is an active market in dental practice transactions which indicates that appraisal of dental practices is indeed possible

Improving Fishery Management Models and Methods

In a dynamic, environment, the decision makers make use of many different resources where two or more can act as substitutes.  At each decision moment in time, the market prices will be constant, and the relative prices of accessible resources will determine the economic rationale of the process.  Ignoring or downplaying the effects of substitutability of resources in dynamic economic processes may lead to mismanagement of the fish stocks and result in serious economic consequences for the respective fishing industries. For nearly five decades’ fishery managers and policy makers have used bio-economic models and methods as foundation for their management schemes.  These models and methods are for the most based on the deductive methodology of economics where central assumptions are the metaphors of “equilibrium“ and “bio-economic equilibrium“.  Models based on equilibrium theories are usually deterministic where dynamics of the markets are a meager part of the problem.Less attention has been offered to inductive reasoning and modeling within the field of fishery management.  The inductive method of reasoning is often based on facts and actual observations within the industries, a methodology widely used by engineers and the field of business administration.In this paper, we introduce and integrate the concept of substitutability of economic resources into a traditional bio-economic model.    The results show that fishery management, which bases decisions solely on traditional bio-economic models where the dynamics and consequences of the operational decision processes of the industry are ignored, may reach decisions that work opposite of their intention.

Rare SCARB1 mutations associate with high-density lipoprotein cholesterol but not with coronary artery disease

To access publisher's full text version of this article, please click on the hyperlink in Additional Links field or click on the hyperlink at the top of the page marked FilesAIMS: Scavenger receptor Class B Type 1 (SR-BI) is a major receptor for high-density lipoprotein (HDL) that promotes hepatic uptake of cholesterol from HDL. A rare mutation p.P376L, in the gene encoding SR-BI, SCARB1, was recently reported to associate with elevated HDL cholesterol (HDL-C) and increased risk of coronary artery disease (CAD), suggesting that increased HDL-C caused by SR-BI impairment might be an independent marker of cardiovascular risk. We tested the hypothesis that alleles in or close to SCARB1 that associate with elevated levels of HDL-C also associate with increased risk of CAD in the relatively homogeneous population of Iceland. METHODS AND RESULTS: Using a large resource of whole-genome sequenced Icelanders, we identified thirteen SCARB1 coding mutations that we examined for association with HDL-C (n = 136 672). Three rare SCARB1 mutations, encoding p.G319V, p.V111M, and p.V32M (combined allelic frequency = 0.2%) associate with elevated levels of HDL-C (p.G319V: β = 11.1 mg/dL, P = 8.0 × 10-7; p.V111M: β = 8.3 mg/dL, P = 1.1 × 10-6; p.V32M: β = 10.2 mg/dL, P = 8.1 × 10-4). These mutations do not associate with CAD (36 886 cases/306 268 controls) (odds ratio = 0.90, 95% confidence interval 0.67-1.22, P = 0.49), despite effects on HDL-C comparable to that reported for p.P376L, both in terms of direction and magnitude. Furthermore, HDL-C raising alleles of three common SCARB1 non-coding variants, including one previously unreported (rs61941676-C: β = 1.25 mg/dL, P = 1.7 × 10-18), and of one low frequency coding variant (p.V135I) that independently associate with higher HDL-C, do not confer increased risk of CAD. CONCLUSION: Elevated HDL-C due to genetically compromised SR-BI function is not a marker of CAD risk.deCODE genetics/Amge

Compound heterozygous mutations in UBA5 causing early-onset epileptic encephalopathy in two sisters.

To access publisher's full text version of this article, please click on the hyperlink in Additional Links field or click on the hyperlink at the top of the page marked FilesEpileptic encephalopathies are a group of childhood epilepsies that display high phenotypic and genetic heterogeneity. The recent, extensive use of next-generation sequencing has identified a large number of genes in epileptic encephalopathies, including UBA5 in which biallelic mutations were first described as pathogenic in 2016 (Colin E et al., Am J Hum Genet 99(3):695-703, 2016. Muona M et al., Am J Hum Genet 99(3):683-694, 2016). UBA5 encodes an activating enzyme for a post-translational modification mechanism known as ufmylation, and is the first gene from the ufmylation pathway that is linked to disease.We sequenced the genomes of two sisters with early-onset epileptic encephalopathy along with their unaffected parents in an attempt to find a genetic cause for their condition. The sisters, born in 2004 and 2006, presented with infantile spasms at six months of age, which later progressed to recurrent, treatment-resistant seizures. We detected a compound heterozygous genotype in UBA5 in the sisters, a genotype not seen elsewhere in an Icelandic reference set of 30,067 individuals nor in public databases. One of the mutations, c.684G > A, is a paternally inherited exonic splicing mutation, occuring at the last nucleotide of exon 7 of UBA5. The mutation is predicted to disrupt the splice site, resulting in loss-of-function of one allele of UBA5. The second mutation is a maternally inherited missense mutation, p.Ala371Thr, previously reported as pathogenic when in compound heterozygosity with a loss-of-function mutation in UBA5 and is believed to produce a hypomorphic allele. Supportive of this, we have identified three adult Icelanders homozygous for the p.Ala371Thr mutation who show no signs of neurological disease.We describe compound heterozygous mutations in the UBA5 gene in two sisters with early-onset epileptic encephalopathy. To our knowledge, this is the first description of mutations in UBA5 since the initial discovery that pathogenic biallelic variants in the gene cause early-onset epileptic encephalopathy. We further provide confirmatory evidence that p.Ala371Thr is a hypomorphic mutation, by presenting three adult homozygotes who show no signs of neurological disease

Å fremme håpet til en kreftpasient

Bachelor i sykepleie, Fakultet for helse- og sosialvitenskap, Institutt for helse- og omsorgsvitenskap, Campus HaugesundSYKHB300

Mejorando la calidad de atención al paciente del servicio de Emergencia. Hospital La Caleta, 2017

El presente Proyecto de Intervención denominado “Mejorando la calidad de atención al paciente del servicio de emergencia. Hospital la caleta, 2017 a realizarse en el Servicio de emergencias del Hospital la Caleta, como requisito para obtener el título en la Segunda Especialidad en Enfermería, Mención en Emergencia y Desastres; surge como producto de la experiencia profesional en el servicio de Emergencias. Tiene como finalidad disminuir la incidencia de Morbimortalidad, mejorando la calidad de atención del paciente en el servicio de Emergencia. Está estructurado de la siguiente manera: CAPITULO I: Justificación, CAPITULO 2: Objetivos, CAPITULO 3: Metas e Indicadores de Evaluación. CAPITULO 4: Población Beneficiaria. CAPITULO 5: Metodología de Trabajo, Estrategias Globales, Líneas de Acción. CAPITULO 6: Recursos Requeridos. CAPITULO 7: Cronograma de Ejecución de Acciones. CAPITULO 8: Aspectos Organizativos e institucionales. CAPITULO 9: Coordinaciones Institucionales. Por último, esperamos que el presente proyecto contribuya al quehacer profesional de enfermería, a la realización de otros trabajos de investigación y para el análisis y diseño de un plan dirigido a la calidad de atención del paciente.Tesis de segunda especialida

COPA syndrome in an Icelandic family caused by a recurrent missense mutation in COPA

Background: Rare missense mutations in the gene encoding coatomer subunit alpha (COPA) have recently been shown to cause autoimmune interstitial lung, joint and kidney disease, also known as COPA syndrome, under a dominant mode of inheritance. Case presentation: Here we describe an Icelandic family with three affected individuals over two generations with a rare clinical presentation of lung and joint disease and a histological diagnosis of follicular bronchiolitis. We performed whole-genome sequencing (WGS) of the three affected as well as three unaffected members of the family, and searched for rare genotypes associated with disease using 30,067 sequenced Icelanders as a reference population. We assessed all coding and splicing variants, prioritizing variants in genes known to cause interstitial lung disease. We detected a heterozygous missense mutation, p.Glu241Lys, in the COPA gene, private to the affected family members. The mutation occurred de novo in the paternal germline of the index case and was absent from 30,067 Icelandic genomes and 141,353 individuals from the genome Aggregation Database (gnomAD). The mutation occurs within the conserved and functionally important WD40 domain of the COPA protein. Conclusions: This is the second report of the p.Glu241Lys mutation in COPA, indicating the recurrent nature of the mutation. The mutation was reported to co-segregate with COPA syndrome in a large family from the USA with five affected members, and classified as pathogenic. The two separate occurrences of the p.Glu241Lys mutation in cases and its absence from a large number of sequenced genomes confirms its role in the pathogenesis of the COPA syndrome. Keywords: COPA syndrome, Lung disease, Arthritis, Immune dysregulation, Case reportPeer Reviewe

Er hægt að verðmeta tannlæknapraxís

Í meistararitgerð í meistaranámi í verkefnastjórnun, MPM, við Háskólann í Reykjavík, var lögð fram rannsóknarspurningin „Er hægt að verðmeta tannlæknapraxís“. Verðmati á tannlækna-praxís er skipt í hlutlæga þætti og huglæga þætti. Helstu hlutlægu þættirnir eru húsnæði, innréttingar, tæki og áhöld. Huglægu þættirnir eru viðskiptavild. Til að meta viðskiptavild þarf að skoða ársveltu, gjaldskrá, vinnutíma, tekjuöflun, kostnað, stærð og gæði á praxís og viðskilnað seljanda. Í febrúar 2013 höfðu 284 tannlæknar starfsleyfi á Íslandi. Hringt var í 30 tannlækna eða aðstandendur þeirra sem höfðu átt 39 viðskipti með tannlæknapraxís síðustu 20 ár. Oftast nefndu seljendur að tekið hafi verið tillit til tækja og áhalda, þá ársveltu og síðan húsnæðis við verðmat á tannlæknapraxís. Oftast nefndu kaupendur að tekið hafi verið tillit til tækja og áhalda, þá skjólstæðinga og síðan ársveltu við verðmatið. Af 39 viðskiptum með tannlæknapraxís voru tannlæknar eða aðstandendur þeirra mjög sáttir eða sáttir í 36 viðskiptum eða rúmum 92% tilfella. Viðskipti hafa átt sér stað með tannlæknapraxís á síðustu árum á Íslandi sem gefa til kynna að það sé hægt að verðmeta tannlæknapraxís.As part of dissertation for a masters degree in project management, MPM, at Reykjavik University, the following research question was posed: „Is it possible to appraise dental practices“. The valuation of a dental practice is divided into objective factors and subjective factors. The main objective factors include value of premises, fittings, equipment and tools. The subjective factors revolve mainly around customer good will. Assessing customer good will can be challenging but such an assessment should include reviewing annual turnover of the practice, service prices, working hours, income, running costs, size and quality of the practice and finally how the seller transitioned out of the business, including transfer of clients. In february 2013 there where 284 dentists licensed to practice dentistry in Iceland and as part of this dissertation a random sample of 30 dentists or their family members involved in running or selling the practice were contacted. These 30 individual had been involved in 39 dental practice transactions during the last 20 years. When asked what factors had been included when appraising the value of their dental practice when selling them the main considerations included equipment and tools, annual turnover and then value of premises. When the same question was posed to the buyers they stated the main considerations included equipment and tools, followed by number of clients and finally annual turnover. Of these 39 dental practice business transactions the dentists and their families were very satisfied or satisfied in 36 instances or in just over 92% of the transactions. This dissertation concludes that there is an active market in dental practice transactions which indicates that appraisal of dental practices is indeed possible.Peer reviewe

Profitability analysis of abalone farming in Port Nolloth, in the Northern Cape Province, South Africa

The abalone industry in South Africa is known as one of the largest producing farmed abalone in the world. Most of the farms are located in the Western Cape Province. The growth of abalone aquaculture is expected to continue, however, access to suitable coastal land and the dependence to a large degree on wild harvest of seaweed for feed purposes may restrict further development around main spatial nodes of abalone farming. This lead to government proposing the development of the Namaqualand Mariculture Park (NMP) in the Northern Cape province of South Africa. The NMP concept involves the development of complementary marine aquaculture activities sharing common infrastructure. The NMP could support a diverse number of mariculture operations but the current project evaluated the feasibility of abalone farming as the first aquaculture venture to be established in the NMP. The main result from the profitability model, The Net Present Value (NPV) for the two cash flow series was negative R 37 million and negative R 30 million respectively. Sensitivity analysis indicated that the abalone farm is most sensitive to variations in the sales price and the quantity of abalone sold. This is important as revenue earned must cover the cost incurred by production. The production strategy of the current study, selling abalone in dried product form, requires larger animals than usually grown on the majority of abalone farms; thus a longer production period. High production costs have been cited as one of the main reasons for poor economic performance of abalone aquaculture.Keywords: Managing Development of Fisheries and Aquaculture Sectors Part III, FIsh and Aquaculture Sectors' Development, Fisheries EconomicsKeywords: Managing Development of Fisheries and Aquaculture Sectors Part III, FIsh and Aquaculture Sectors' Development, Fisheries Economic