Diabetes is directly related to the emergence of cardiovascular diseases, as well as both diseases cited impact on direct and indirect healthcare expenditures. However, there are still few international and national studies investigating the association of both in such secondary care level, as well as to identify the potential mediating role of physical activity practice in this relationship. Thus, the objective was to verify the association between diabetes mellitus diagnosis and direct and indirect costs of adults with cardiovascular diseases attended by the Brazilian National Health System, and the effect of physical activity on these outcomes. To do this, the following will be verified: I) direct and indirect costs of health reasons, through analysis of medical records and information about early retirements and absenteeism. The presence of diabetes and habitual physical activity level will be verified by means of medical records and questionnaires at the time of the interviews. The analyzes will be adjusted by socio-demographic variables such as age, sex, economic conditions, and presence of other chronic diseases. Descriptive statistics will be composed of mean values and 95% confidence intervals. And in case of normality the difference between groups will be evaluated by Student's t test for independent samples. Associations will be performed by the chi-square test. Variables associated with the outcomes will be analyzed in a regression model adjusted for the confounding variables. Statistical significance (p-value) will be fixed at values lower than 5% and the software used will be SPSS version 13.0.
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