Violência Contra Profissionais De Saúde No Trabalho Da Atenção Básica – Contribuições Da Comunidade Científica Brasileira

Abstract

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The impact of external audit on the accountability of the common fund of the Mozambique National Institute of Statistics

“…According to the same author, the case study is an empirical inquiry that investigates a phenomenon in its natural environment when the boundaries between phenomenon and context are not clearly defined. For Oliveira and Ferreira (2014), the case study focuses on a specific situation, contributing to the global understanding of a phenomenon of interest.…”

“…Vilelas (2009) considers that the case studies pertain to the qualitative approach and are often used for data collection in the area of organisational studies. In turn, for Oliveira and Ferreira (2014, p. 90), the qualitative approach has a constructivist origin, arguing that the phenomena are better understood when framed in the context in which they occur, or otherwise “is a subjective approach that privileges induction, explaining particular phenomena to understand the general”. This approach does not provide a rigid and structured way, which leads to a larger collection of different sources.…”

“…The sample is intentional because, according to Oliveira and Ferreira (2014), in the case study, the choice of sample acquires a very particular meaning and is always intentional, looking for maximum variations to the detriment of uniformity. In this sense, our sample consists of seven annual reports on the external audit of the Common Fund, seven reports on the conclusions and external audit recommendations of the Common Fund for the financial years 2008-2014, financial reports for 2008-2014 and six detailed annual plans of activities and budget for the financial years 2010-2015; during the fieldwork, the plans for the years 2008 and 2009 were not located.…”