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There is broad understanding and appreciation that quality and safety are indispensable parts of the business enterprise of delivering care. However, because health care organizations have resource constraints and competing priorities, leaders and managers must create, demonstrate, and articulate a business case for continuing to prioritize investments in quality and safety. To accomplish this, one must leverage financial principles with compelling story-telling. Success creates a virtuous cycle whereby ongoing investments in robust structures increase returns (value defined as improvements in quality and safety outcomes), and cost savings are reinvested to continue to improve delivery of high-quality care.
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Investimentos em Saúde , Qualidade da Assistência à Saúde , Humanos , Estados UnidosRESUMO
This study investigates the conformity to Benford's Law of the information disclosed in financial statements. Using the first digit test of Benford's Law, the study analyses the reliability of financial information provided by listed companies on an emerging capital market before and after the implementation of International Financial Reporting Standards (IFRS). The results of the study confirm the increase of reliability on the information disclosed in the financial statements after IFRS implementation. The study contributes to the existing literature by bringing new insights into the types of financial information that do not comply with Benford's Law such as the amounts determined by estimates or by applying professional judgment.
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The business of medicine continues to be an area of growing importance, particularly in reproductive medicine. We provide a synthesis of salient concepts within the spectrum of business in medicine. The topics we review include finances and accounting; business operations as related to human resources, information technology (telemedicine), organizational governance, and practice models; insurance billing and contract negotiations; and the impact of health care policy on reproductive medicine.
Assuntos
Comércio , Necessidades e Demandas de Serviços de Saúde , Medicina Reprodutiva/economia , Comércio/economia , Comércio/organização & administração , Comércio/tendências , Declarações Financeiras/economia , Declarações Financeiras/organização & administração , Declarações Financeiras/tendências , Necessidades e Demandas de Serviços de Saúde/economia , Necessidades e Demandas de Serviços de Saúde/organização & administração , Necessidades e Demandas de Serviços de Saúde/tendências , Humanos , Padrões de Prática Médica/economia , Padrões de Prática Médica/organização & administração , Padrões de Prática Médica/tendências , Medicina Reprodutiva/organização & administração , Medicina Reprodutiva/tendênciasRESUMO
Management improvement was strongly required at public hospital and Local Incorporated Administrative Agency hospitals in Japan. We analysed financial statements of 880 public hospitals using Business Intelligence System. In order to raise the efficiency of management, it is important to have patients with a high profitability (seriously ill patients) at municipal hospitals; whereas, in Local Incorporated Administrative Agency hospitals, avoiding producing ordinary losses and not incurring excessive expenses will be important for management improvement.
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Hospitais Públicos , Comércio , Administração Financeira de Hospitais , Humanos , Inteligência , JapãoRESUMO
PURPOSE: This study was performed to analyze financial ratios and nursing productivity and to interpret comparisons of financial standard ratios. METHODS: The financial statements of 21 tertiary general hospitals were collected from the webpage of the National Tax Service in Korea. General characteristics of the hospitals were acquired from their webpages. RESULTS: The results obtained were compared with the financial standard ratios of Korean hospitals. The majority of hospitals showed poor liquidity, performance, turnover, and growth. Nursing productivity was measured by calculating annual value added per nurse (₩ 39,746,938) and annual gross revenues per nurses (₩ 65,803,550). CONCLUSION: Interestingly, although the financial ratios were generally poor, nursing productivities were very good. Nurse managers can suggest increasing nursing staff levels based on high nursing productivity despite poor financial conditions.
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Humanos , Eficiência , Declarações Financeiras , Hospitais Gerais , Coreia (Geográfico) , Enfermeiros Administradores , Recursos Humanos de Enfermagem , Enfermagem , ImpostosRESUMO
We present a vision for improving household financial surveys by integrating responses from questionnaires more completely with financial statements and combining them with payments data from diaries. Integrated household financial accounts-balance sheet, income statement, and statement of cash flows-are used to assess the degree of integration in leading U.S. household surveys, focusing on inconsistencies in measures of the change in cash. Diaries of consumer payment choice can improve dynamic integration. Using payments data, we construct a statement of liquidity flows: a detailed analysis of currency, checking accounts, prepaid cards, credit cards, and other payment instruments, consistent with conventional cash-flows measures and the other financial accounts.
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OBJECTIVES: The health transformation program was a recent reform in the health system of Iran that was implemented in early 2014. Some of the program's important goals were to improve the equity of payments and to reduce out-of-pocket (OOP) payments and catastrophic health expenditures (CHE). In this study, these goals were evaluated using a before-and-after analysis. METHODS: Data on household income and expenditures in Guilan Province were gathered for the years 2013 and 2015. OOP payments for outpatient, inpatient, and drug services were calculated, and the results were compared using the propensity score matching technique after adjusting for confounding variables. Concentration indices and curves were added to quantify changes in inequity before and after the reform. The incidence of catastrophic expenditures was then calculated. RESULTS: Overall and outpatient service OOP payments increased by approximately 10 dollars, while for other types of services, no significant changes were found. Inequity and utilization of services did not change after the reform. However, a significant reduction was observed in CHE incidence (5.75 to 3.82%). CONCLUSIONS: The reform was successful in decreasing the incidence of CHE, but not in reducing the monetary amount of OOP payments or affecting the frequency of health service utilization.
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Doença Catastrófica/economia , Características da Família , Reforma dos Serviços de Saúde , Gastos em Saúde/estatística & dados numéricos , Objetivos , Humanos , Renda/estatística & dados numéricos , Irã (Geográfico) , Avaliação de Programas e Projetos de SaúdeRESUMO
OBJECTIVES: The health transformation program was a recent reform in the health system of Iran that was implemented in early 2014. Some of the program's important goals were to improve the equity of payments and to reduce out-of-pocket (OOP) payments and catastrophic health expenditures (CHE). In this study, these goals were evaluated using a before-and-after analysis.METHODS: Data on household income and expenditures in Guilan Province were gathered for the years 2013 and 2015. OOP payments for outpatient, inpatient, and drug services were calculated, and the results were compared using the propensity score matching technique after adjusting for confounding variables. Concentration indices and curves were added to quantify changes in inequity before and after the reform. The incidence of catastrophic expenditures was then calculated.RESULTS: Overall and outpatient service OOP payments increased by approximately 10 dollars, while for other types of services, no significant changes were found. Inequity and utilization of services did not change after the reform. However, a significant reduction was observed in CHE incidence (5.75 to 3.82%).CONCLUSIONS: The reform was successful in decreasing the incidence of CHE, but not in reducing the monetary amount of OOP payments or affecting the frequency of health service utilization.
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Humanos , Doença Catastrófica , Características da Família , Declarações Financeiras , Reforma dos Serviços de Saúde , Equidade em Saúde , Gastos em Saúde , Serviços de Saúde , Incidência , Pacientes Internados , Irã (Geográfico) , Pacientes Ambulatoriais , Pontuação de PropensãoRESUMO
OBJECTIVES: The health transformation program was a recent reform in the health system of Iran that was implemented in early 2014. Some of the program's important goals were to improve the equity of payments and to reduce out-of-pocket (OOP) payments and catastrophic health expenditures (CHE). In this study, these goals were evaluated using a before-and-after analysis. METHODS: Data on household income and expenditures in Guilan Province were gathered for the years 2013 and 2015. OOP payments for outpatient, inpatient, and drug services were calculated, and the results were compared using the propensity score matching technique after adjusting for confounding variables. Concentration indices and curves were added to quantify changes in inequity before and after the reform. The incidence of catastrophic expenditures was then calculated. RESULTS: Overall and outpatient service OOP payments increased by approximately 10 dollars, while for other types of services, no significant changes were found. Inequity and utilization of services did not change after the reform. However, a significant reduction was observed in CHE incidence (5.75 to 3.82%). CONCLUSIONS: The reform was successful in decreasing the incidence of CHE, but not in reducing the monetary amount of OOP payments or affecting the frequency of health service utilization.
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Humanos , Doença Catastrófica , Características da Família , Declarações Financeiras , Reforma dos Serviços de Saúde , Equidade em Saúde , Gastos em Saúde , Serviços de Saúde , Incidência , Pacientes Internados , Irã (Geográfico) , Pacientes Ambulatoriais , Pontuação de PropensãoRESUMO
The purpose of this study is to construct a valid and rigorous fraudulent financial statement detection model. The research objects are companies which experienced both fraudulent and non-fraudulent financial statements between the years 2002 and 2013. In the first stage, two decision tree algorithms, including the classification and regression trees (CART) and the Chi squared automatic interaction detector (CHAID) are applied in the selection of major variables. The second stage combines CART, CHAID, Bayesian belief network, support vector machine and artificial neural network in order to construct fraudulent financial statement detection models. According to the results, the detection performance of the CHAID-CART model is the most effective, with an overall accuracy of 87.97 % (the FFS detection accuracy is 92.69 %).
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This publication details the strategic objectives of the ministry and records it's performance over the period 2009 - 2010. I also provides financial statements and estimates of expenditure for the year under review.
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Saúde Pública , Atenção à Saúde , Políticas, Planejamento e Administração em Saúde , Gestão em SaúdeRESUMO
This document looks at the performance of the public health sector the year 2007-2008. Includes feature report on communicable diseases, public population health programmes, salaries and allowances, health service status and utilization and also financial statements.