scholarly journals Peculiarities of enterprise equity and equity accounting

2014 ◽  
pp. 52-62
Author(s):  
Ieva Vaičiulytė ◽  
Kristina Rudžionienė
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Free Market ◽  
External Factors ◽  
State Enterprise ◽  
Relevant Aspect ◽  
State Budget ◽  
For Profit ◽  
Holding Company ◽  
Similarities And Differences

From the fundamental accounting equation becomes the evidence that equity is one of the most significant indicator of enterprise state. So the process of enterprise equity formation that should be not only legally based but also economically reasoned is definitely relevant aspect in accounting. Both the reform of public sector and complex and hard to prognosticate conditions in private sector also laws of free market that promote to respond operative to external factors require complex and comprehensive equity accounting researches. The aim of this article – compare peculiarities of different enterprise equity accounting (closed share holding company, state enterprise, state budget institution). Tasks that have been set to reach the aim: 1) scrutinize requirements for share holding company, state enterprise, state budget institution of their equity accounting; 2) compare their peculiarities of equity accounting: structure of equity, similarities and differences between 3rd class of a chart of accounts. After the research becomes the evidence that equity accounting of closed share holding company is strictly regulated by laws and standards while equity accounting of state enterprise and budget institution is almost unregulated. The most specific structure of equity is in state budget institution. Whereas the structure of equity in state enterprise is closer to the structure of equity in closed share holding company. Consequently in a number of cases requirements for state enterprise of their equity accounting might become closer to requirements for closed share holding company, for example, requirements for shareholders equity, formation of reserves. In this way the stringency of regulation for closed share holding company would be taken to regulate state enterprise equity accounting. However, closed share hold company has specificities that might not be adjusted in state enterprise, for example, requirements for share premium, reserve for own shares because the activity of state enterprise is not intended to reach for profit. After the comparison of the 3rd class of a chart of accounts becomes the evidence that closed share holding company and state enterprise have many similarities. However, closed share holding company has far and away more sub accounts to register equity and changes of equity.

scholarly journals Exploratory qualitative study to understand the underlying motivations and strategies of the private for-profit healthcare sector in urban Bangladesh

BMJ Open ◽  
2019 ◽  
Vol 9 (7) ◽  
pp. e026586 ◽  
Author(s):  
Alayne Mary Adams ◽  
Rushdia Ahmed ◽  
Tanzir Ahmed Shuvo ◽  
Sifat Shahana Yusuf ◽  
Sadika Akhter ◽  
...  
Keyword(s):  
Public Sector ◽  
Qualitative Study ◽  
Private Sector ◽  
Healthcare Sector ◽  
Health Coverage ◽  
Good Doctor ◽  
Business Policy ◽  
Policy Model ◽  
For Profit ◽  
Provision Of Services

ObjectivesThis paper explores the underlying motivations and strategies of formal small and medium-sized formal private for-profit sector hospitals and clinics in urban Bangladesh and their implications for quality and access.MethodsThis exploratory qualitative study was conducted in Dhaka, Sylhet and Khulna City Corporations. Data collection methods included key informant interviews (20) with government and private sector leaders, in-depth interviews (30) with clinic owners, managers and providers and exit interviews (30) with healthcare clients.ResultsProfit generation is a driving force behind entry into the private healthcare business and the provision of services. However, non-financial motivations are also emphasised such as aspirations to serve the disadvantaged, personal ambition, desire for greater social status, obligations to continue family business and adverse family events.The discussion of private sector motivations and strategies is framed using the Business Policy Model. This model is comprised of three components:products and services, and efforts to make these attractive including patient-friendly discounts and service-packages, and building ‘good’ doctor-patient relationships;the market environment, cultivated using medical brokers and referral fees to bring in fresh clientele, and receipt of pharmaceutical incentives; and finally,organisational capabilities, in this case overcoming human resource shortages by relying on medical staff from the public sector, consultant specialists, on-call and less experienced doctors in training, unqualified nursing staff and referring complicated cases to public facilities.ConclusionsIn the context of low public sector capacity and growing healthcare demands in urban Bangladesh, private for-profit engagement is critical to achieving universal health coverage (UHC). Given the informality of the sector, the nascent state of healthcare financing, and a weak regulatory framework, the process of engagement must be gradual. Further research is needed to explore how engagement in UHC can be enabled while maintaining profitability. Incentives that support private sector efforts to improve quality, affordability and accountability are a first step in building this relationship.

scholarly journals Brazil’s For-Profit Higher Education Dilemma

2017 ◽  
pp. 23
Author(s):  
Marcelo Knobel ◽  
Robert Verhine
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Private Sector ◽  
Education System ◽  
Higher Education System ◽  
For Profit ◽  
Financial Gain ◽  
Current Trends ◽  
International Investors

Brazil's higher education system is characterized by a relatively small public sector, focused on research-intensive universities, and a huge private sector, which has grown continually since the 1970s due to burgeoning demand. The private sector is now dominated by for-profit institutions which, by definition, seek immediate financial gain rather than the long-term public good. In this article, we discuss current trends with respect to for-profit institutions, giving special attention to the recent creation of mega-establishments through a series of mergers involving both national and international investors. We close by warning of some of the negative implications potentially associated with the country’s dependence on for-profit higher education.

scholarly journals Tuberculosis control activities in the private and public health sectors of Kenya from 2013 to 2017: how do they compare?

2019 ◽  
Vol 113 (12) ◽  
pp. 740-748
Author(s):  
Eunice W Mailu ◽  
Philip Owiti ◽  
Serge Ade ◽  
Anthony D Harries ◽  
Marcel Manzi ◽  
...  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Nutritional Assessment ◽  
Treatment Success ◽  
Cross Sectional Study ◽  
Sputum Smear ◽  
Cross Sectional ◽  
The Public ◽  
For Profit ◽  
Private And Public

Abstract Background Large numbers of tuberculosis (TB) patients seek care from private for-profit providers. This study aimed to assess and compare TB control activities in the private for-profit and public sectors in Kenya between 2013 and 2017. Methods We conducted a retrospective cross-sectional study using routinely collected data from the National Tuberculosis, Leprosy and Lung Disease Program. Results Of 421 409 patients registered and treated between 2013 and 2017, 86 894 (21%) were from the private sector. Data collection was less complete in the private sector for nutritional assessment and follow-up sputum smear examinations (p<0.001). The private sector notified less bacteriologically confirmed TB (43.1% vs 52.6%; p<0.001) and had less malnutrition (body mass index <18.5 kg/m2; 36.4% vs 43.3%; p<0.001) than the public sector. Rates of human immunodeficiency virus (HIV) testing and antiretroviral therapy initiation were >95% and >90%, respectively, in both sectors, but more patients were HIV positive in the private sector (39.6% vs 31.6%; p<0.001). For bacteriologically confirmed pulmonary TB, cure rates were lower in the private sector, especially for HIV-negative patients (p<0.001). The private sector had an overall treatment success of 86.3% as compared with the public sector at 85.7% (p<0.001). Conclusions The private sector is performing well in Kenya although there are programmatic challenges that need to be addressed.

scholarly journals Host Community Perceptions of Volunteer Tourists in the Northern Tourist Circuit, Tanzania

2021 ◽  
Author(s):  
◽  
Peter Marwa Ezra
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Host Community ◽  
Local People ◽  
Volunteer Tourism ◽  
Structured Interviews ◽  
Developed Country ◽  
For Profit ◽  
Study Approach ◽  
Not For Profit

<p>The existing and growing body of volunteer tourism literature has broadly addressed a myriad of topics but with a major focus on volunteer tourists. Limited knowledge is available on how these volunteer tourists are perceived by the host communities. The current literature defines volunteer tourists based on the perspective from where the majority of volunteer sending organizations and volunteer tourists come from – the primarily Western, developed country perspective. This study argues that this Western-dominated and developed country conceptualization of volunteer tourism and volunteer tourists must be addressed. In response the study examines the perceptions and conceptualisations of ‘volunteer tourists’ from the perspective of a host community in a developing country, Tanzania. To capture a multitude of host community perspectives on volunteer tourists, a qualitative case study approach was adopted which focused on a village near Arusha on the Northern Tourist Circuit (NTC) of Tanzania. Forty five semi-structured interviews were conducted with different community stakeholders, including private sector and public sector employees, people working for the not-for-profit sector and local people without affiliation to any of these three sectors. Importantly, these interviews were conducted by a Tanzanian researcher in Swahili and/or English. This research reveals that various stakeholders within the host community have different meanings and understandings of volunteer tourists based on their expectations and experiences. For example, the local people and those working for the not-for-profit sector perceived volunteer tourists as donors and sponsors, while those working in the public sector perceive volunteer tourists as international workers and/or NGO employees; and the private sector respondents perceived volunteer tourists as niche tourists. The study also reveals that the host community attributes that influence their perceptions are based on economic, socio-cultural, environmental and legal and/or regulatory framework factors; this includes, for example, racial ethnicity and poverty. Moreover, this research found that the host community’s perceptions of volunteer tourists are shaped by the issues of trust and mistrust that transpire in the course of their interaction. The study highlights the need to consider the financial element of volunteer tourism as a positive aspect and stresses the involvement of host community in the operation and management of volunteer tourist organizations.</p>

Introduction to Practicing Anthropology in the Private Sector: Reflections on Work Experiences and Opportunities for the Future of Business Anthropology

2014 ◽  
Vol 36 (2) ◽  
pp. 2-4
Author(s):  
Amy Goldmacher ◽  
Amy Santee
Keyword(s):  
United States ◽  
Public Sector ◽  
Private Sector ◽  
Training Programs ◽  
Meaningful Work ◽  
The United States ◽  
Work Experiences ◽  
Customer Needs ◽  
For Profit ◽  
Public Sector Employment

Practicing anthropology in the private sector has been ongoing since the 1970s, when the number of anthropologists graduating with Ph.D.s exceeded the number of available academic positions in the United States, and when these anthropologists found employment in business and industry (Baba 1994). In the decades since, the potential for anthropologists' employment in the private sector is seemingly ever-increasing, as for-profit organizations continue to grow globally, encounter unfamiliar markets, focus more on customer needs, and require innovation (see, e.g., Cefkin's 2009 discussion on the growth of ethnography as a desired corporate competency). Although there are several MA and Ph.D. programs that focus specifically on business and design anthropology, the steps toward building a career and doing meaningful work as a business anthropologist remain relatively unclear for many anthropologists trained in traditional anthropology programs or in applied training programs that focus more on public sector employment.

scholarly journals Host Community Perceptions of Volunteer Tourists in the Northern Tourist Circuit, Tanzania

2021 ◽  
Author(s):  
◽  
Peter Marwa Ezra
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Host Community ◽  
Local People ◽  
Volunteer Tourism ◽  
Structured Interviews ◽  
Developed Country ◽  
For Profit ◽  
Study Approach ◽  
Not For Profit

<p>The existing and growing body of volunteer tourism literature has broadly addressed a myriad of topics but with a major focus on volunteer tourists. Limited knowledge is available on how these volunteer tourists are perceived by the host communities. The current literature defines volunteer tourists based on the perspective from where the majority of volunteer sending organizations and volunteer tourists come from – the primarily Western, developed country perspective. This study argues that this Western-dominated and developed country conceptualization of volunteer tourism and volunteer tourists must be addressed. In response the study examines the perceptions and conceptualisations of ‘volunteer tourists’ from the perspective of a host community in a developing country, Tanzania. To capture a multitude of host community perspectives on volunteer tourists, a qualitative case study approach was adopted which focused on a village near Arusha on the Northern Tourist Circuit (NTC) of Tanzania. Forty five semi-structured interviews were conducted with different community stakeholders, including private sector and public sector employees, people working for the not-for-profit sector and local people without affiliation to any of these three sectors. Importantly, these interviews were conducted by a Tanzanian researcher in Swahili and/or English. This research reveals that various stakeholders within the host community have different meanings and understandings of volunteer tourists based on their expectations and experiences. For example, the local people and those working for the not-for-profit sector perceived volunteer tourists as donors and sponsors, while those working in the public sector perceive volunteer tourists as international workers and/or NGO employees; and the private sector respondents perceived volunteer tourists as niche tourists. The study also reveals that the host community attributes that influence their perceptions are based on economic, socio-cultural, environmental and legal and/or regulatory framework factors; this includes, for example, racial ethnicity and poverty. Moreover, this research found that the host community’s perceptions of volunteer tourists are shaped by the issues of trust and mistrust that transpire in the course of their interaction. The study highlights the need to consider the financial element of volunteer tourism as a positive aspect and stresses the involvement of host community in the operation and management of volunteer tourist organizations.</p>

scholarly journals Brazil’s For-Profit Higher Education Dilemma

2017 ◽  
pp. 23-24 ◽  
Author(s):  
Marcelo Knobel ◽  
Robert Verhine
Keyword(s):  
Higher Education ◽  
Public Sector ◽  
Private Sector ◽  
Education System ◽  
Higher Education System ◽  
For Profit ◽  
Financial Gain ◽  
Current Trends ◽  
International Investors

Brazil's higher education system is characterized by a relatively small public sector, focused on research-intensive universities, and a huge private sector, which has grown continually since the 1970s due to burgeoning demand. The private sector is now dominated by for-profit institutions which, by definition, seek immediate financial gain rather than the long-term public good. In this article, we discuss current trends with respect to for-profit institutions, giving special attention to the recent creation of mega-establishments through a series of mergers involving both national and international investors. We close by warning of some of the negative implications potentially associated with the country’s dependence on for-profit higher education.

scholarly journals Availability, affordability and stock-outs of commodities for the treatment of snakebite in Kenya

2021 ◽  
Vol 15 (8) ◽  
pp. e0009702
Author(s):  
Gaby Isabelle Ooms ◽  
Janneke van Oirschot ◽  
Dorothy Okemo ◽  
Benjamin Waldmann ◽  
Eugene Erulu ◽  
...  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
World Health ◽  
Health Coverage ◽  
The Public ◽  
For Profit ◽  
Not For Profit ◽  
Health Action ◽  
Health Organization ◽  
Universal Health

Background Annually, about 2.7 million snakebite envenomings occur globally. Alongside antivenom, patients usually require additional care to treat envenoming symptoms and antivenom side effects. Efforts are underway to improve snakebite care, but evidence from the ground to inform this is scarce. This study, therefore, investigated the availability, affordability, and stock-outs of antivenom and commodities for supportive snakebite care in health facilities across Kenya. Methodology/principal findings This study used an adaptation of the standardised World Health Organization (WHO)/Health Action International methodology. Data on commodity availability, prices and stock-outs were collected in July-August 2020 from public (n = 85), private (n = 36), and private not-for-profit (n = 12) facilities in Kenya. Stock-outs were measured retrospectively for a twelve-month period, enabling a comparison of a pre-COVID-19 period to stock-outs during COVID-19. Affordability was calculated using the wage of a lowest-paid government worker (LPGW) and the impoverishment approach. Accessibility was assessed combining the WHO availability target (≥80%) and LPGW affordability (<1 day’s wage) measures. Overall availability of snakebite commodities was low (43.0%). Antivenom was available at 44.7% of public- and 19.4% of private facilities. Stock-outs of any snakebite commodity were common in the public- (18.6%) and private (11.7%) sectors, and had worsened during COVID-19 (10.6% versus 17.0% public sector, 8.4% versus 11.7% private sector). Affordability was not an issue in the public sector, while in the private sector the median cost of one vial of antivenom was 14.4 days’ wage for an LPGW. Five commodities in the public sector and two in the private sector were deemed accessible. Conclusions Access to snakebite care is problematic in Kenya and seemed to have worsened during COVID-19. To improve access, efforts should focus on ensuring availability at both lower- and higher-level facilities, and improving the supply chain to reduce stock-outs. Including antivenom into Universal Health Coverage benefits packages would further facilitate accessibility.

scholarly journals Availability and Readiness Assessment of Facilities with Hospital Admission Capacity in Two Regions of Guinea-Bissau

2020 ◽  
Vol 33 (2) ◽  
pp. 101
Author(s):  
André Beja ◽  
Van Hanegem Menezes Moreira ◽  
Augusta Biai ◽  
Agostinho N’Dumbá ◽  
Clotilde Neves ◽  
...  
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
African Countries ◽  
Comprehensive Overview ◽  
Readiness Assessment ◽  
Public And Private ◽  
Non Profit ◽  
The Public ◽  
For Profit ◽  
Mother And Child

Introduction: The weaknesses of Guinea-Bissau’s health system have long been highlighted. The purpose of this study is to contribute with evidence for decision-making on the reform of the country’s healthcare map, by analyzing the availability and readiness of services at the facilities that may become part of a Hospital Complex in Bissau, proposed in the National Health Development Plan.Material and Methods: We analyzed 13 public and private facilities with inpatient capacity, located in Bissau and Biombo. Service Availability and Readiness Assessment (SARA) tools were used for data collection, treatment and analysis.Results: A comprehensive overview of these facilities has been provided, describing their general capacity to provide care and their readiness to implement it, along with the availability and readiness of specific services: diagnosis, family planning, mother and child health, obstetrics, communicable and non communicable diseases, blood transfusion and surgery. We observed a greater concentration of beds and professionals in the facilities of public sector, the only that provides all the specific services analyzed. Private sector services with agreements to supply the public sector have higher readiness levels and the private sector has the lowest operating capacity.Discussion: Findings reflect the lack of equipment, infrastructure and resources, the predominance of the public sector and the growth of the private for-profit and non-profit sectors, as well as inadequacies in planning and regulation. Similarities and differences between our findings and those described in the literature for other African countries are identified.Conclusion: This study reinforces the relevance of developing integrated and rational responses of health services and provides evidence for this.

Sign in / Sign up

Export Citation Format

Share Document