Staff salary settlements at State-funded health institutions: Accounting considerations

2021 ◽  
Vol 22 (10) ◽  
pp. 1123-1145
Author(s):  
Elena I. KOSTYUKOVA ◽  
Ol’ga V. EL’CHANINOVA ◽  
Marina V. FES’KOVA
Keyword(s):  
Healthcare System ◽  
Health Sector ◽  
Accounting System ◽  
Healthcare Facilities ◽  
Number Of Factors ◽  
Budgetary Institutions ◽  
Additional Funding ◽  
Health Institutions ◽  
Statutory Regulation ◽  
Staff Salary

Subject. This article deals with the issues of qualitative and rational accounting of staff salary settlements at budgetary healthcare facilities. Objectives. The article aims to analyze the specifics of staff payroll settlements at budgetary healthcare facilities in order to find whether their accounting system is ready for changes in the statutory regulation of the healthcare system. Methods. For the study, we used the methods of analysis, comparison, grouping, and generalization. Results. Based on statistical data on the dynamics of wages in the Stavropol Krai, the article classifies the sources of financial support for budgetary healthcare facilities and highlights the conceptual apparatus used in staff salary settlements at budgetary institutions, and the structure of the wage fund formation. It presents a list of standard types of incentive and compensation payments for the health sector and accounting procedures for staff salary settlements. Conclusions. The article concludes that the existing system of salary settlements with medical workers is undergoing changes under the influence of a number of factors. This necessitates a prompt response to external challenges, additional funding for the healthcare system, and a revision of the existing remuneration system to improve the efficiency. The accounting system of budgetary healthcare facilities is flexible enough for the upcoming changes in the statutory regulation of the rules for the remuneration of medical workers.

scholarly journals A Review on Present Scenario of COVID-19 in Bangladesh

2020 ◽  
Author(s):  
Mohammad Rejaur Rahman ◽  
Emran Hossain Sajib ◽  
Ishtiak Malique Chowdhury ◽  
Anik Banik ◽  
Rahul Bhattacharya ◽  
...  
Keyword(s):  
Healthcare System ◽  
Public Awareness ◽  
Health Sector ◽  
Health Concern ◽  
Public Health Concern ◽  
Healthcare Facilities ◽  
Initial Stage ◽  
The Government ◽  
Almost All ◽  
Spread Of Infection

The COVID-19 pandemic caused by SARS-CoV-2 has been showing a speedy growth in the number of infected patients with a remarkable mortality rate, thus it has become a worldwide public health concern. From March 8, 2020, the disease was confirmed to start spreading in Bangladesh. Since then, people got infected so exponentially that the country positions at the list of top infected countries in the world. Therefore, the objective of this comprehensive review was representing overall scenario of COVID-19 in different sectors of Bangladesh, particularly prioritizing the health sector. Up to 14 September 2020, 339,332 confirmed cases and 4,759 deaths were reported. An alarming fact is that while the global mutation rate of coronavirus is 7.23 % in average, the rate is 12.6 % in Bangladesh. Although the government ruled preventive strategies such as nationwide lockdown, social distancing, contact monitoring, quarantine and isolation, it was difficult to implement those due to lack of public awareness, inappropriate attitudes and so on. Moreover, the overburdened healthcare system had a weak response at initial stage because of insufficient healthcare facilities. Consequently, this pandemic affected severely almost all the important sectors of the country, specifically the economy, agriculture and health sectors. Hence, focusing on healthcare system as well as maintaining social distance and other essential precautions can limit the spread of infection and help to alleviate the severity of the pandemic.

Pharmacist for a Healthy India – Swasth Bharath

2016 ◽  
Vol 9 (2) ◽  
pp. 3151-3154
Author(s):  
G. N. Singh
Keyword(s):  
Pharmaceutical Industry ◽  
Research And Development ◽  
Healthcare System ◽  
Scientific Knowledge ◽  
Health Sector ◽  
High Technology ◽  
Pharmaceutical Sector ◽  
The Public ◽  
Pharmacy Council ◽  
Global Player

India has emerged as a global player for pharmaceuticals. The pharmaceutical revolution of 1970-90 of Indian Pharma Industry had demonstrated that India could be self-sufficient in the manufacture of essential drugs at affordable prices. The turnover of Indian Pharmaceutical is over $30 billion in 2015 including $15 billion in exports.  It was a great honor to preside the 67th Indian pharmaceutical congress held in Mysore. The topic of Pharmacists for a Healthy India is close to my heart and being a regulator myself, I feel that the Pharmacy fraternity can play a much larger role in contributing to the healthcare system in India. Pharmacist as such are involved in a big way in the regulation of drugs, be it manufacture, be it sale or research and development. A contribution of the Pharmacists is there at every stage till the drug reaches the consumer safely. For this purpose, the society needs a pool of well qualified and experienced pharmacists, which requires regular updating of their knowledge to keep pace with the developments taking place in the pharmaceutical sector. The advancements in technology and the emerging challenges in the health sector require pharmacists to shoulder the responsibilities towards the utilization of scientific knowledge in the use of modern medicines and the protection of the public against dangers of wrong use of drugs. The Pharmacy Council of India on its part will have to ensure that the courses offered for creating a high technology based are calibrated in such a way that the education and skills developed suit to the requirements of the Pharmaceutical Industry as well as needs to the patients

scholarly journals Health Inequality in Resource Poor Environments and the Pursuit of the MDGs

2009 ◽  
Vol 11 (1) ◽  
pp. 93-108 ◽  
Author(s):  
Joseph K. Assan ◽  
Samuel K. Assan ◽  
Nicola Assan ◽  
Lauren Smith
Keyword(s):  
Cultural Beliefs ◽  
Health Sector ◽  
Social Reconstruction ◽  
Healthcare Provision ◽  
Healthcare Facilities ◽  
Rural Districts ◽  
Gradual Disappearance ◽  
Development Goals ◽  
Traditional Practitioners ◽  
The Impact

The article examines health inequalities and the impact of changing healthcare provision in rural Indonesia. Traditional medicine is often the only source of medical care for a majority of the population in rural Indonesia. However, the pursuit of the Millennium Development Goals (MDGs) requires the provision and implementation of modern healthcare systems. Using case studies from four rural districts in Kaledupa, a remote island in southeast Sulawesi in Indonesia, the study shows that although modern healthcare facilities are present in the sampled island, they seem to be remote with limited access in comparison with the number of traditional practitioners. High costs, cultural beliefs, distrust and distance to modern healthcare facilities appear to be the most common reasons for people opting for traditional healthcare. However, social reconstruction in the perception and provision of care has also led to a gradual disappearance of the traditional healthcare provision. The study calls for policy intervention approaches that are geographically and culturally sensitive as the most pragmatic means towards the attainment of MDG targets for the health sector of Indonesia.

scholarly journals Social Gender Perceptions of Women Working in the Healthcare Sector in Turkey

2021 ◽  
Keyword(s):  
Demographic Data ◽  
Health Sector ◽  
Female Gender ◽  
Healthcare Services ◽  
Healthcare Sector ◽  
Gender Perceptions ◽  
The Family ◽  
Health Institutions ◽  
Questionnaire Method ◽  
One Way Anova

The aim of this study is to evaluate the gender perceptions of women working in the health sector. The study was conducted questionnaire method in private health institutions determined by researchers in Istanbul and Ankara. Demographic data were obtained by means of a questionnaire, t-Test and One-Way ANOVA tests were performed. As a result of the research, it was determined that the opinions of the women working in the health sector were not only in the decision of the men in the decisions taken in the family; there is no discrimination between men, girls, and boys. Keywords: Female, Gender, Healthcare Services, Social Gender, Healthcare Workers

scholarly journals Surveying Healthcare Facilities for Tourists in India

2021 ◽  
Vol 1 (5) ◽  
pp. 5-10
Author(s):  
Rajat Shandilya ◽  
◽  
Bhagyesh Acharya ◽  
Mayank ◽  
Monika Garg ◽  
...  
Keyword(s):  
Medical Care ◽  
Foreign Currency ◽  
Medical Tourism ◽  
Tourism Industry ◽  
Healthcare Facilities ◽  
Tourist Destinations ◽  
Number Of Factors ◽  
Wide Range ◽  
The World ◽  
High Quality Medical Care

India is quickly becoming one of the most popular tourist destinations in the world. The rise of India as a tourist destination can be attributed to a number of factors. The growth of medical tourism in India is one of the reasons examined in this paper. Healthcare tourism is when people from all over the world fly to another country to receive medical, dental, and surgical treatment when exploring, vacationing, and completely immersing themselves in the attractions of the countries they are visiting. In the medical tourism industry, India is one of the most popular destinations. Medical tourism is experiencing rapid growth in India. Medical tourists cross foreign boundaries in search of medical care. Medical tourism has developed to become a multibillion-dollar industry. It is important to remember that the primary goal of medical tourists is to provide high-quality medical care at an affordable cost. When compared to other developing countries in the world, India has emerged as the most sought-after destination for medical tourists due to the availability of world-class doctors at affordable prices. In addition, India has a wide range of tourist destinations. It has tremendous potential for creating jobs and earning large sums of foreign currency. The paper ends with policy recommendations for advancing the rapidly growing medical tourism industry.

scholarly journals Accounting for non-current assets in budgetary institutions: problems and solutions

Ekonomika APK ◽  
2020 ◽  
Vol 314 (12) ◽  
pp. 22-28
Author(s):  
Mykhailo Prodanchuk ◽  
Yuliia Bezdushna
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
International Standards ◽  
Practical Significance ◽  
Accounting System ◽  
Basic Principles ◽  
Scientific Methods ◽  
Budgetary Institutions ◽  
Problems And Solutions ◽  
General Scientific

The purpose of the article is to identify problematic aspects of accounting for non-current assets and to suggest their solutions using information technology and documentation. Research methods. The methodological basis of the study is a systematic approach to the study of the processes of reflection of non-current assets in the accounting of budgetary institutions. The epistemological method is used to clarify and deepen the meaning of the concept of "non-current assets". Analysis, synthesis, induction, deduction, abstraction, idealization and generalization, as general scientific methods of cognition, are used to develop the basic principles of the theory, methodology and organization of accounting for non-current assets. Bibliographic and bibliometric types of analysis provided identification of trends in the theory and methodology of accounting, as well as problematic aspects of non-current assets. The method of formalization made it possible to make suggestions on how to solve the problematic aspects of accounting for non-current assets. Research results. Identifying of problematic aspects in the accounting for non-current assets of budgetary institutions allowed to offer options for their solution, which will deepen the informativeness of accounting and reporting data and ensure their accuracy, reliability and comparability. Improving the accounting aspects of the reflection of non-current assets will also help increase the effectiveness of internal control (including inventory), and thus their management in budgetary institutions. Scientific novelty. Theoretical and practical provisions for accounting for non-current assets of budgetary institutions are improved. Ways to improve the accounting and internal control of non-current assets for the needs of management in budgetary institutions are proposed. Practical significance. In order to bring the national accounting system in line with international standards and in accordance with the needs of management, it is proposed to improve the reflection in the accounting of non-current assets of budgetary institutions through the use of information technology and documentation. Refs.: 11.

RFID Applications in E-Healthcare

2012 ◽  
pp. 259-287 ◽  
Author(s):  
Mohamed K. Watfa ◽  
Manprabhjot Kaur ◽  
Rashida Firoz Daruwala
Keyword(s):  
Patient Flow ◽  
Health Sector ◽  
Healthcare Industry ◽  
Rfid Technology ◽  
Work Processes ◽  
Healthcare Organizations ◽  
Healthcare Facilities ◽  
The Future ◽  
Medicinal Drugs ◽  
Rfid Applications

Pervasive healthcare is the ultimate goal of all healthcare facilities and e-healthcare is the most talked about medical assistance these days. Healthcare organizations are exploiting RFID to maximize use of tools and equipment, keep tabs on medicinal drugs, boost patient flow and plug gaps in patient safety. RFID technology has become a hot topic in all scientific areas and is entitled as a major enabling technology for the automation of many work processes involved in the health sector. This chapter talks about many singular RFID applications that have been successfully developed or are in development, particularly the ones designed for the healthcare industry. It also discusses issues related to technology and healthcare and measures to overcome them. Furthermore, the chapter gives insight on the future of RFID technology and what more it has to offer to the healthcare community in the future.

Modernization of Healthcare and Medical Diagnosis System Using Multi Agent System (MAS)

2013 ◽  
pp. 592-622
Author(s):  
Shibakali Gupta ◽  
Sripati Mukherjee ◽  
Sesa Singha Roy
Keyword(s):  
Healthcare System ◽  
Appropriate Technology ◽  
Multi Agent System ◽  
Agent System ◽  
Healthcare Facilities ◽  
Loosely Coupled ◽  
System A ◽  
Multi Agent ◽  
Main Components ◽  
Medical Diagnosis System

The healthcare system that prevailed some years ago was a mere pen and paper based system. A number of workers, staff, and written records were the main components of the prevailing system of healthcare. This had a number of drawbacks, and a number of mishaps occurred due to mismanagement of data and information. There was a need for development. Then, the concept of telemedicine came, which revolutionized the healthcare paradigm to a great extent. With the advancement of telemedicine, many major problems of the prevailing system were removed. But, still there were many other aspects which could be further improved to make healthcare facilities more enhanced. Keeping this in mind, the concept of Multi Agent System (MAS) was introduced in the healthcare system later. MASes are considered as the best and most appropriate technology that can be used in the development of applications in healthcare paradigm where the presence of multiple agents, heterogeneous and loosely coupled components, the data management in a dynamic and distributed environment, and multi-user collaborations are considered the most pertinent requirements for healthcare system. This chapter focuses mainly about MAS, its applications, and some systems that were developed by the authors.

Modernization of Healthcare and Medical Diagnosis System Using Multi Agent System (MAS)

2015 ◽  
pp. 1426-1455
Author(s):  
Shibakali Gupta ◽  
Sripati Mukherjee ◽  
Sesa Singha Roy
Keyword(s):  
Healthcare System ◽  
Appropriate Technology ◽  
Multi Agent System ◽  
Agent System ◽  
Healthcare Facilities ◽  
Loosely Coupled ◽  
System A ◽  
Multi Agent ◽  
Main Components ◽  
Medical Diagnosis System

The healthcare system that prevailed some years ago was a mere pen and paper based system. A number of workers, staff, and written records were the main components of the prevailing system of healthcare. This had a number of drawbacks, and a number of mishaps occurred due to mismanagement of data and information. There was a need for development. Then, the concept of telemedicine came, which revolutionized the healthcare paradigm to a great extent. With the advancement of telemedicine, many major problems of the prevailing system were removed. But, still there were many other aspects which could be further improved to make healthcare facilities more enhanced. Keeping this in mind, the concept of Multi Agent System (MAS) was introduced in the healthcare system later. MASes are considered as the best and most appropriate technology that can be used in the development of applications in healthcare paradigm where the presence of multiple agents, heterogeneous and loosely coupled components, the data management in a dynamic and distributed environment, and multi-user collaborations are considered the most pertinent requirements for healthcare system. This chapter focuses mainly about MAS, its applications, and some systems that were developed by the authors.

Accounting Standards in Peru

2015 ◽  
pp. 219-251 ◽  
Author(s):  
Gustavo A. T. Tanaka Nakasone
Keyword(s):  
Decision Making ◽  
Quantitative Analysis ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Accounting System ◽  
Qualitative And Quantitative Analysis ◽  
Qualitative And Quantitative ◽  
Accountability System ◽  
Number Of Factors

In this chapter a review of the current financial accounting situation in Peru is reviewed. Accounting or any type of accountability system has been around in Peru for several centuries and a number of factors (cultural, legal, economic and financial, historical and political) have played an important role in its evolution. This chapter aims at analyzing the Peruvian accounting system with special emphasis on IFRS for SMEs. Qualitative and quantitative analysis of available data were applied for this research as well as surveys and interviews to relevant players in the Peruvian accounting system. The most important conclusions are: 1) A number of different accounting standards –not only full IFRS or IFRS for SMEs- are applied in Peru; 2) The claim that IFRS for SMEs are widely applied by Peruvian companies should be rejected and 3) It should be recognized that most of the SMEs in Peru use accounting for tax purposes only, and disregard the use accounting for decision making.

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