The spillover effect of non - profit universities: Some policy implications of private higher education in Vietnam

<p>Neoclassical economists make the case for profit seeking firms in the private sector because they supply goods and services efficiently, meeting consumer demand at the least possible price and the highest quality. The government also supplies some goods and services directly, and also has made provisions for non-profit firms to do so, recognizing that in some cases for-profit firms will not supply them efficiently, because of a variety of market failures. In the United States, higher education has been one of those services that has traditionally been supplied to a large extent by non-profits and the government sector, and not by the for-profit sector. Over the last few decades, that has been changing radically, with much of the growth in enrollments in higher education taking place in the for-profit sector. Understanding the evolving roles of for-profits, non-profits and the public sector in the provision of higher education over the past several decades is important because they can have public policy implications. The government’s response to market failure, in particular, has welfare implications for both individuals and society.</p>

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Purchasing Quality Nursing Home Care in the Veterans Health Administration

Innovation in Aging ◽

10.1093/geroni/igaa055 ◽

2020 ◽

Vol 4 (6) ◽

Author(s):

Orna Intrator ◽

Edward Alan Miller ◽

Portia Y Cornell ◽

Cari Levy ◽

Christopher W Halladay ◽

...

Keyword(s):

The United States ◽

Veterans Affairs ◽

Nursing Home Care ◽

Veterans Health ◽

Health Administration ◽

Star Rating ◽

For Profit ◽

Veterans Affairs Medical Centers ◽

And Performance

Abstract Background and Objectives U.S. Department of Veterans Affairs Medical Centers (VAMCs) contract with nursing homes (NHs) in their community to serve Veterans. This study compares the characteristics and performance of Veterans Affairs (VA)-paid and non-VA-paid NHs both nationally and within local VAMC markets. Research Design and Methods VA-paid NHs were identified, characterized, and linked to VAMC markets using data drawn from VA administrative files. NHs in the United States in December 2015 were eligible for the analysis, including. 1,307 VA-paid NHs and 14,253 non-VA-paid NHs with NH Compare measures in 128 VAMC markets with any VA-paid NHs. Measurements were derived from the Centers for Medicare and Medicaid Services (CMS) five-star rating system, NH Compare. Results VA-paid NHs had more beds, residents per day, and were more likely to be for-profit relative to non-VA-paid NHs. Nationally, the average CMS NH Compare star rating was slightly lower among VA-paid NHs than non-VA-paid NHs (3.05 vs. 3.21, p = .04). This difference was seen in all 3 domains: inspection (3.11 vs. 3.23, p < .001), quality (2.68 vs. 2.83, p < .001), and total nurse staffing (3.36 vs. 3.42, p < .10). There was wide variability across VAMC markets in the ratio of average star rating of VA-paid and non-VA-paid NHs (mean ratio = 0.93, interquartile range = 0.78–1.08). Discussion and Implications With increased community NH use expected following the implementation of the MISSION Act, comparison of the quality of purchased services to other available services becomes critical for ensuring quality, including for NH care. Methods presented in this article can be used to examine the quality of purchased care following the MISSION Act implementation. In particular, dashboards such as that for VA-paid NHs that compare to similar non-VA-paid NHs can provide useful information to quality improvement efforts.

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Kualitas Publikasi Laporan Keuangan Perguruan Tinggi Swasta Terhadap Kepatuhan Kewajiban Pajak Penghasilan Badan

Wahana ◽

10.35591/wahana.v1i24.292 ◽

2021 ◽

Vol 24 (1) ◽

pp. 12-32

Author(s):

Suwardi Suwardi

Keyword(s):

Private Universities ◽

Financial Statements ◽

Financial Statement ◽

Educational Institutions ◽

Research Use ◽

Literature Study ◽

Non Profit ◽

The Government ◽

Data Collection Technique

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.

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When Law and Order Works: Boston's Innovative Approach to the Problem of Racial Violence

Crime & Delinquency ◽

10.1177/0011128786032002005 ◽

1986 ◽

Vol 32 (2) ◽

pp. 205-223 ◽

Cited By ~ 16

Keyword(s):

Police Department ◽

The United States ◽

Racial Violence ◽

Policy Implications ◽

Innovative Approach ◽

Law And Order ◽

Innovative Strategies ◽

Racial Incidents

Racial and ethnic violence continues to be a major problem in the United States. Boston, which experienced hightened racial turmoil since its desegregation process, presents an excellent case study of a police department that faced the problem in a straightforward manner. Traditional methods of classifying and investigating racial incidents were viewed as ineffective. The Boston Police Department developed an innovative approach to the handling of racially motivated crime, which involved implementing a departmentwide policy and creating a specialized police unit. This unit was highly successful in uncovering incidents that under traditional reporting methods appeared commonplace. Upon further examination, these incidents, taken together, indicated persistent and compelling patterns of racial animus. The uncovering of these incidents, the subsequent relabeling of them into “community disorders,” and the development of innovative strategies are described. Policy implications and recommendations are presented. Critics may question the allocation of police resources to a problem that on the surface may appear minor. However, racial violence viewed in the aggregate form has dramatic impact on the quality of life for the victim. A police department that recognizes the significance of this problem is making an important statement about the kind of society we are and what we as a nation stand for.

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Profits in Medicine: A Context and an Accounting

International Journal of Health Services ◽

10.2190/dac5-tpv6-xuhl-crmv ◽

1978 ◽

Vol 8 (1) ◽

pp. 41-54 ◽

Cited By ~ 3

Author(s):

Gelvin Stevenson

Keyword(s):

Health Care ◽

Final Section ◽

Health Care Expenditures ◽

Relative Growth ◽

Non Profit ◽

Price Controls ◽

For Profit ◽

Before And After ◽

The U.S

The U.S. health care industry is composed of a dynamic mixture of profit and non-profit entities. These sectors sometimes compete in the same activities and may have virtual monopolies over other activities. Estimates of the relative and absolute sizes and growth trends of the profit and non-profit sectors are developed in this article. These estimates show that approximately 39 percent of total health care expenditures in the U.S. in 1975 went to for-profit institutions, generating $3.3 billion in profit. This represented 7 percent of for-profit and 2.8 percent of total expenditures. Some for-profit subsectors grew more rapidly and others less rapidly than total health care expenditures. As a whole, the for-profit sector grew faster than the non-profit sector before and after Medicare and Medicaid were introduced as well as during the period when price controls were in effect. The relative growth of the for-profit sector was greatest right after the introduction of Medicare and Medicaid. The true significance of profit lies not in numbers, but in the effects that the drive for profit have on the nature and quality of health and health care. This is discussed in the final section.

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Qualidade da Informação Contábil das Entidades do Terceiro Setor Brasileiras

Future Studies Research Journal Trends and Strategies ◽

10.24023/futurejournal/2175-5825/2015.v7i1.177 ◽

2015 ◽

Vol 7 (1) ◽

pp. 32

Author(s):

Fernando Maciel Ramos ◽

Roberto Carlos Klann

Keyword(s):

Information Quality ◽

Accounting Information ◽

Third Sector ◽

Research Strategy ◽

Non Profit ◽

Low Level ◽

For Profit ◽

Accounting Practice ◽

Quality Of Accounting Information

In this study, the objective was to analyze the quality of accounting information of Brazilian non-profit organizations. As for the objective the research is characterized as a descriptive one; as for the research strategy it is documental and as for the approach it is quantitative. In order to measure the quality of the accounting information of the analyzed entities, it was prepared a checklist starting from the accounting rules that guide the accounting practice of the third sector entities made up of seven sections and 59 requisites, which enabled the construction of the Quality Index for Accounting Information. The data were analyzed through descriptive statistics (minimum, maximum, mean, standard deviation) and the results indicated a low level of the accounting information quality reported by the analyzed entities, especially when compared to for-profit organizations. One comes to the conclusion, based on the findings, that the analyzed entities present a low level of quality as to the accounting information which may jeopardize the information usefulness reported by these entities users.

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Digital Government and the Digital Divide

Global Information Technologies ◽

10.4018/978-1-59904-939-7.ch012 ◽

2008 ◽

pp. 125-138

Author(s):

Richard Groper

Keyword(s):

United States ◽

Digital Divide ◽

Minority Groups ◽

Internet Access ◽

The United States ◽

Policy Implications ◽

American People ◽

Non Profit ◽

Race 1 ◽

Racial Divide

There seems to be a consensus among scholars and pundits that the lack of access to the Internet among African-Americans and Latinos has created a digital divide in the United States. The digital divide has negatively affected the ability of minority groups to accumulate social capital . This study compares Internet access rates in California and the United States in order to test the premise that race is the primary influence upon Internet access. In California, the data explicitly depicts a stronger relationship between Internet access and education and income than it does with Internet access and race.1 Across the United States, the results are not as stark. However, education and income are increasingly becoming important variables. The policy implications of this study are dramatic . Since most governmental and non-profit efforts in the United States have put resources and money into decreasing the racial divide, this study suggests that at least some of those resources should be shifted to alleviating the educational and economic discrepancies that exist among the American people.

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Digital Government and the Digital Divide

Digital Government ◽

10.4018/978-1-59140-122-3.ch019 ◽

2011 ◽

pp. 291-305 ◽

Cited By ~ 2

Author(s):

Richard Groper

Keyword(s):

United States ◽

Digital Divide ◽

Minority Groups ◽

Internet Access ◽

The United States ◽

Policy Implications ◽

American People ◽

Non Profit ◽

Race 1 ◽

Racial Divide

There seems to be a consensus among scholars and pundits that the lack of access to the Internet among African-Americans and Latinos has created a digital divide in the United States. The digital divide has negatively affected the ability of minority groups to accumulate social capital . This study compares Internet access rates in California and the United States in order to test the premise that race is the primary influence upon Internet access. In California, the data explicitly depicts a stronger relationship between Internet access and education and income than it does with Internet access and race.1 Across the United States, the results are not as stark. However, education and income are increasingly becoming important variables. The policy implications of this study are dramatic . Since most governmental and non-profit efforts in the United States have put resources and money into decreasing the racial divide, this study suggests that at least some of those resources should be shifted to alleviating the educational and economic discrepancies that exist among the American people.

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The Changing Relationships in Transfusion Medicine

Archives of Pathology & Laboratory Medicine ◽

10.5858/1999-123-0668-tcritm ◽

1999 ◽

Vol 123 (8) ◽

pp. 668-671

Author(s):

Kathleen Sazama

Keyword(s):

Risk Sharing ◽

The United States ◽

Marketing Strategies ◽

Blood Collection ◽

Bottom Line ◽

For Profit ◽

Not For Profit ◽

Quality Of Patient Care ◽

The Face

Abstract Maintaining quality in provision of transfusion services in the face of mergers, acquisitions, affiliations, and risk-sharing relationships between organizations that formerly conducted business in a traditional vendor-purchaser model is the ultimate challenge. Publications, both lay and professional, highlight the speed and nature of the impetus for change, especially in the United States, where managed care philosophies are driving a bottom-line mentality. Blood collection and transfusion organizations are developing new relationships, including entry of for-profit entities into a formerly virtually exclusively not-for-profit environment, provision of transfusion services by formerly exclusive blood collection entities and vice versa, outsourcing of selected portions, and other innovative relationships, with significantly more competitive marketing strategies. Measures of quality of transfusion services should benchmark current practices, if possible, before entering into new relationships to ensure that the quality of patient care remains high. Concerns about the fiscal viability of organizations should not minimize safety and availability of blood for transfusion when needed.

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Hardwood Log Grading in the United States—Part 1: A Historical Perspective

Forest Products Journal ◽

10.13073/fpj-d-18-00023 ◽

2019 ◽

Vol 69 (2) ◽

pp. 110-123

Author(s):

Curt C. Hassler ◽

Shawn T. Grushecky ◽

Lawrence E. Osborn ◽

Joseph F. McNeel

Keyword(s):

Historical Perspective ◽

Forest Products ◽

The United States ◽

Forest Products Industry ◽

Department Of Agriculture ◽

For Profit ◽

Grading Systems ◽

The Us ◽

Accepted Standard

Abstract The ability to efficiently and consistently characterize the quality of hardwood sawlogs is an indispensable part of operating a hardwood sawmill. And it is equally important for buyers and sellers of hardwood logs to negotiate prices on a uniform basis of both scale and grade. While scaling of logs is relatively straightforward, assuming buyer and seller agree on a specific log rule to use (e.g., Doyle, Scriber, International), grading logs for the purposes of evaluating quality is more complex. Hardwood log grading is an essential component of any hardwood sawmill's operation and effectively sets the stage for profit or loss. Various efforts have been made to develop a standardized log grading system by both the forest products industry and the US Department of Agriculture Forest Service (USDAFS) since the beginning of the 20th century. However, even after over a century of effort, there is still no broadly accepted standard for grading hardwood logs. The purpose of this article is to document the historical evolution of hardwood log grading systems. Understanding the development of hardwood log grading systems over time can help to produce a better log grading standard in the future.

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