IOSR-JBM   Volume-27 ~ Issue-7 ~ July 2025

Abstract: This article aims to analyze the main bottlenecks in the billing process of the Hospital Geral e Maternidade Eraldo Neves Falcão, proposing strategies for its optimization. The research, qualitative and exploratory in nature, employed participant observation, document analysis, and data collection from hospital information systems (SISAIH, SIHD) to identify deficiencies such as incomplete medical records, improper use of systems, and lack of standardization. The results indicate significant financial losses due to billing errors, particularly underreporting of procedures and communication failures between departments. As solutions, the study proposes staff training, updating records in the CNES system, and the implementation of standardized protocols. It concludes that adopting these best practices could reduce claim denials by up to 30%, ensuring greater efficiency and financial sustainability for the institution.

KeyWord: Hospital billing; Process optimization; Financial management; SUS (Unified Health System).

[1]. ASSOCIAÇÃO BRASILEIRA DE NORMAS TÉCNICAS. ABNT NBR 10520: informação e documentação: citações e documentos: apresentação. Rio de Janeiro: ABNT, 2023.
[2]. ASSOCIAÇÃO BRASILEIRA DE NORMAS TÉCNICAS. ABNT NBR 6022: informação e documentação: artigo em publicação periódica técnica e/ou científica: apresentação. Rio de Janeiro: ABNT, 2018.
[3]. ASSOCIAÇÃO BRASILEIRA DE NORMAS TÉCNICAS. ABNT NBR 6023: informação e documentação: referências: elaboração. Rio de Janeiro: ABNT, 2018.
[4]. BRASIL. Ministério da saúde. Manual técnico do Sistema de Informação Hospitalar do SUS (SISAIH). Brasília, DF: Ministério da saúde, 2023.
[5]. COSTA, R. A. Gestão da informação em saúde: a informatização das Unidades Básicas de Saúde e seus impactos na eficiência do atendimento. Revista Brasileira de Gestão em Saúde, v. 10, n. 2, p. 45-60, 2021.

Abstract: This article addresses the training of teachers for the use of new technologies in the educational context, highlighting the challenges and possibilities of integrating them into the teaching and learning process. The advancement of digital tools requires educators to adapt to new ways of teaching and learning, which demands continuous and specialized training. The study discusses how the lack of infrastructure, resistance from teachers, and workload overload impact the adoption of technologies in schools, as well as exploring the importance of training programs that go beyond technical training, also addressing pedagogical and methodological aspects.....

Keywords: Teacher training, new technologies, educational challenges, digital tools, pedagogical practices.

[1]. BRASIL. Ministério da Educação. Programa Nacional de Tecnologia Educacional (PNTE). Brasília: MEC, 2020.
[2]. MOURA, R. L. A. A integração das tecnologias na sala de aula: um estudo sobre as possibilidades e os desafios da formação docente. Educação e Tecnologia, v. 5, n. 1, p. 33-50, 2021.
[3]. SANTOS, M. A. et al. Desafios da formação de professores no uso de tecnologias digitais. Revista Brasileira de Educação, v. 24, n. 2, p. 125-140, 2019.
[4]. FERREIRA, A. A. et al. O impacto das tecnologias educacionais no desenvolvimento pedagógico: desafios e perspectivas. Revista de Educação Tecnológica, v. 10, p. 45-58, 2020.
[5]. GARCÍA, L. C. et al. Tecnologias na educação: novas metodologias e desafios na formação de professores. Revista de Ciências da Educação, v. 8, n. 2, p. 27-38, 2022.

Abstract: The skill-oriented professional service that merchant banks offer to their customers regarding their financial needs in exchange for fair compensation in the form of fees is known as merchant banking. The merchant banking plays a pivotal role in strengthening capital markets, fostering industrial development, and enhancing investment opportunities. In the context of Bangladesh, merchant banking has emerged as a key financial service, yet it faces several structural and regulatory hurdles. This review paper provides a thematic.......

Keywords: Merchant Banking, Bangladesh, Financial Sector, Capital Market, Challenges, Prospects.

[1]. Animesh. (2016). Impact of multinational corporations on Indian economy (Unpublished undergraduate project).
[2]. Bangladesh Securities and Exchange Commission (BSEC). (Various years). Annual Reports. Dhaka: BSEC.
[3]. Chowdhury, T. A., & Ahmed, S. (2015). Merchant Banking in Bangladesh: Challenges and Opportunities. Journal of Business and Management, 17(6), 44–52.
[4]. Huda, F., & Chowdhury, T. A. (2017). Merchant banking operation: A case study of selected merchant banks in Bangladesh. Asian Journal of Finance & Accounting, 9(1), 384–399.
[5]. Keyurkumar, D., & M, Nayak.(2015). Does Public Sector Merchant Banks Require Pills to Survive? Indian journal of applied research, 5(1).

Abstract: Background: The global retail industry has faced challenges due to the digital technology evolution. These phenomena have disrupted traditional brick and mortar retail businesses, and consumers’ purchasing trends. The objective of the study was to assess the mediating effect of brand equity on relationship between omnichannel retailing and performance of large scale retail stores in Nairobi City County, Kenya. The study was anchored by the resource based view theory and double jeopardy theory......

Key Word: Omnichannel retailing, brand equity, performance, double jeopardy theory, Resource based view, omnichannel integration, omnichannel order fulfillment, omnichannel service configuration

[1]. Akturk, M. S., Ketzenberg, M., & Heim, G. R. (2018). Assessing impacts of introducing ship-to-store service on sales and returns in omnichannel retailing: A data analytics study. Journal of Operations Management, 61, 15-45.
[2]. Bennett, D. R., & El Azhari, J. (2015). Omni-channel customer experience: An investigation into the use of digital technology in physical stores and its impact on the consumer's decision-making process. In XXIV AEDEM International Conference. European Academy of Management and Business Economics (AEDEM).
[3]. Chen, T. Y., Yeh, T. L., Wu, H. L., & Deng, S. (2023). Effect of channel integration quality on consumer responses within omnichannel retailing. Asia Pacific Journal of Marketing and Logistics, 35(1), 149-173.
[4]. Chen, X., Su, X., Lin, W., Xu, A., Chen, J., & Zheng, Q. (2022). The Effect of Omni-channel Integration on Fresh Food Customer Engagement from the Viewpoint of Flow Experience. Sustainability, 14(21), 13914.
[5]. D’Oria, L., Crook, T. R., Ketchen Jr, D. J., Sirmon, D. G., & Wright, M. (2021). The evolution of resource-based inquiry: A review and meta-analytic integration of the strategic resources–actions–performance pathway. Journal of Management, 47(6), 1383-1429.