DECISION-MAKING ASPECTS OF THE HOSPITAL NEW COST ACCOUNT

2021 ◽  
Vol 22 (3) ◽  
pp. 173-185
Author(s):  
Jolanta Chluska
Keyword(s):  
Decision Making ◽  
Health Services ◽  
Service Providers ◽  
Operating Cost ◽  
Financial Statements ◽  
Cost Accounting ◽  
Accounting Principles ◽  
Hospital Cost Accounting ◽  
Decision Making Processes ◽  
The Subject

Healthcare entities improve their company accounting principles, adjusting them to the applicable legal acts and management’s information requirements. Information from cost accounting is used in reporting and decision-making processes of entities and other stakeholders. In 2021, entities contracting financing of health services with the National Health Fund – the payer – are required to implement new cost accounting principles. The purpose of the article is to identify the decision-making aspects of new cost accounting regulations in medical entities – hospitals – in the context of the dominant groups of operating cost. Based on the literature on the subject and the analysis of the practice of functioning of the existing legal regulations of hospital cost accounting, the following research hypothesis was formulated: the decision- making dimension of the standard of costs in service providers is focused on important areas of costs of health services and procedures valuation. The research tools used were the analysis of the literature on the subject, legal acts, and financial statements of 10 selected hospitals.

The Individual and Administrative Justice

2021 ◽  
Author(s):  
Naomi Creutzfeldt
Keyword(s):  
Decision Making ◽  
Justice System ◽  
Service Users ◽  
Perceptions Of Fairness ◽  
Decision Making Processes ◽  
The Subject ◽  
Individual Justice ◽  
The Individual ◽  
Individual Service ◽  
Administrative Justice

This chapter discusses what individual justice means in the realm of administrative justice. The standards of justice and fairness that apply in administrative decision-making need consideration from the perspective of the service user. Should the administrative justice system serve the citizen or the state? What role do individual service users have in the design, use, and evaluation of more bureaucratic systems of redress? Different notions of justice, as they relate to primary decision-making processes, have been described through various models. This chapter provides a set of tools with which to study the subject and argues for the importance of user voice and perceptions of fairness in the provision of a more citizen-focussed justice.

Participatory Budgeting

2015 ◽  
Vol 2 (2) ◽  
pp. 33-53 ◽  
Author(s):  
Henriette I. Weber ◽  
Sebastian Vogt ◽  
Lisa-Marie Eberz-Weber ◽  
Holger Steinmetz ◽  
Sascha A. Wagner ◽  
...  
Keyword(s):  
Decision Making ◽  
Best Practice ◽  
Service Providers ◽  
Democratic Legitimacy ◽  
Participatory Budgeting ◽  
Political Decision ◽  
Key Factor ◽  
Decision Making Processes ◽  
Participation Process ◽  
Political Decision Making

Consultative participation of citizens in political decision-making processes has been increasing in order to facilitate democratic legitimacy and responsiveness. Consequently, participatory budgets have been established as a 'best practice' for consultative participation of citizens in political decision-making processes. The authors compare participatory budgets of 31 German municipalities. An analysis of differences between successfully and unsuccessfully rated participatory budgeting processes provides informative insights and allows for in-depth comparison on a municipal level. The authors show that external service providers and electronic participation channels significantly increase the number of participatory citizens and are positively connected with pursued objectives of dialog processes and public responsiveness as well as efficient and effective decisions. Furthermore, the acceptance of all participants proved to be a key factor for a successful public participation process. The authors' analysis opens up new starting points for further research.

scholarly journals Club Diplomacy in the Arctic

2019 ◽  
Vol 25 (2) ◽  
pp. 304-326
Author(s):  
Danita Catherine Burke
Keyword(s):  
Decision Making ◽  
International Politics ◽  
The Arctic ◽  
Illustrative Case ◽  
Arctic Council ◽  
Club Membership ◽  
Decision Making Processes ◽  
The Subject ◽  
Illustrative Case Study

Abstract The Arctic Council is frequently called a unique forum but, as this article argues, clubs are common in international politics and in many respects the Arctic Council is a club. This article explores the questions: Why are the Arctic states acting like a club in Arctic politics, and how do internal hierarchies influence how clubs make decisions? As the article illustrates, clubs are the stage for club diplomacy and, in club diplomacy, hierarchies play an important role. Using the Arctic Council as an illustrative case study, this article argues that clubs have internal hierarchies that inform their decision-making processes and their responses to challenges to their status. When clubs try to deal with subjects that extend beyond the boundaries of the sovereignty of club members and the parameters of club membership, club members may suffer from a lack of status and legitimacy to unilaterally deal with the subject.

scholarly journals The Effect of the Change in the Balance Sheet Law in 2014-2018 on Management of Companies in Poland

2019 ◽  
Vol 10 (4) ◽  
pp. 14
Author(s):  
Jolanta Chluska
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Accounting System ◽  
Accounting Systems ◽  
Economic Decisions ◽  
Accounting Principles ◽  
Decision Making Processes ◽  
Business Entities ◽  
Internal Accounting

Polish business entities operate based on accounting principles in accordance with the Accounting Act and the accounting policy established by the directors of the entities. Changes in the balance sheet law have a significant effect on the internal accounting principles applied in companies. In the last three years, Polish accounting regulations have been adapted to the solutions used in the European Union.The aim of the paper is to analyse information aspects of accounting, including financial reporting in Poland in the decision-making processes of internal recipients, taking into account the changes in legal regulations.The research method was the analysis of the literature and legal acts, and a practical example.Changes in legislation influence the accounting policies defined by the managers of business entities. Companies can simplify their accounting principles including those concerning reporting. However, the simplifications should not adversely affect the economic decisions of the entity's manager and the recipients of the financial statements.The lack of accurate financial data from the accounting system may adversely affect the decision-making of the unit's manager in management processes. As it results from the analysis of the literature of the subject and the accounting systems of small enterprises, financial information from accounting is necessary for effective business management. Therefore, managers apply simplifications in accounting quite carefully.

Affective and Attitudinal Factors in Translation Processes1

Target ◽  
1996 ◽  
Vol 8 (2) ◽  
pp. 257-274 ◽  
Author(s):  
Johanna Laukkanen
Keyword(s):  
Decision Making ◽  
Think Aloud ◽  
Translation Research ◽  
Affective Dimension ◽  
Affective Factors ◽  
Attitudinal Factors ◽  
Decision Making Processes ◽  
The Subject ◽  
Process Oriented

Abstract The role of affective and attitudinal factors in translation has lately attracted increasing attention within process-oriented translation research. Think-aloud studies show that affective factors play an important part in the decision-making processes of translation. In the present TAP study the affective dimension of translation was researched via evaluative utterances produced by the subject.

scholarly journals Information and Strategic Aspects of Financial Statements in the Assessment of their Users

2019 ◽  
Vol 19 (2) ◽  
pp. 176-187
Author(s):  
Grażyna Voss
Keyword(s):  
Decision Making ◽  
Research Methodology ◽  
Financial Statements ◽  
General Purpose ◽  
Financial Information ◽  
Accounting Ethics ◽  
Decision Making Processes ◽  
Principles Of Accounting ◽  
First Time

Abstract Research background: General purpose financial statements constitute a source of financial information used by different groups of stakeholders. However, the frequency of changes concerning the form and content of reports insinuates uncertainty in relation to the credibility and thorough understanding of included information. Purpose: The aim of the article is to verify the suitability and utilisation of financial statements in decision-making processes and evaluation of their reliability as assessed by unit managers and tax advisors. Research methodology: In the first half of 2018 a survey was conducted among 60 tax advisors concerned with legal and tax services of economic entities and an identical survey was conducted among 60 managers of entities recognised as big economic entities functioning in the area of Kuyavian-Pomeranian and Pomeranian Voivodships. Results: The surveys conducted in selected groups of stakeholders make it possible to indicate the areas in which the presented contents are not fully used and do not provide any basis for them to be recognised as compatible with the rules of ethics. Novelty: For the first time, questionnaires were conducted in various groups of users of financial statements, they determined the level of their interest in particular elements of the report and the principles of accounting ethics.

scholarly journals Framing Prototypes

2014 ◽  
Vol 27 (2) ◽  
pp. 7-26
Author(s):  
Arthur Jobert ◽  
Claire Le Renard
Keyword(s):  
Decision Making ◽  
Electricity Generation ◽  
Turning Point ◽  
Innovation Process ◽  
Fast Breeder Reactor ◽  
Reactor Technology ◽  
Early Closure ◽  
Decision Making Processes ◽  
The Subject ◽  
Generation Technology

This paper considers a crucial moment in the innovation process: the shift from a research phase to an industrial phase. The empirical study examines the development in France of Fast Breeder Reactor technology (FBR), from the 1950s to the early closure of the Superphénix plant in 1997. A turning point occurred in the late 1960s, when several European countries judged that the FBR technology was a promising electricity generation technology that would soon be mature for commercialisation, in a context of technological nationalism and future energy scarcity. In this paper, we analyse how the framing of the resulting prototype as “industrial” entailed an impact on decisions during the three decades that the project lasted. Aiming at describing the project actors in action without judging their decision-making processes, we use the ‘framing’ concept preferably to other approaches such as ‘path dependency’. This concept choice is the subject of the discussion.

scholarly journals Polish return migrants. Analysis of selected decision-making processes

2020 ◽  
Vol 46 (4 (178)) ◽  
pp. 115-136
Author(s):  
Justyna Kijonka ◽  
Monika Żak
Keyword(s):  
Decision Making ◽  
European Union ◽  
Home Country ◽  
Labour Markets ◽  
The European Union ◽  
New Member States ◽  
Media Attention ◽  
Decision Making Processes ◽  
The Subject ◽  
Depth Interviews

The scale and size of post-accession migration of Poles, especially to the British Isles, was surprising not only for the Polish side. The countries that opened their labour markets for the citizens of the new member states also failed to predict such a massive inflow of Polish nationals. Returning to the home country, however, does not get as much media attention as emigrating. This type of migration was not the subject of such heated discussions and analyses as emigration. The objective of the article is to sociologically describe the re-emigrants and answer questions concerning the motives for emigrating and returning, as well as how the emigration decision is assessed in retrospect. The paper is based on in-depth interviews conducted with individuals who had emigrated from Poland following the enlargement of the European Union and decided to return to their home country after a few years. Importantly, in order to detect readaptation problems, the respondents were selected from amongst those remigrants who had already been living in Poland for one to three years. The article shall present the results of these studies and the classifications of emigration, returns and remigrants.

scholarly journals Nonprofit Board Membership and the Gender Gap

Tripodos ◽  
2020 ◽  
pp. 13-32
Author(s):  
Cathryn Cushner Edelstein
Keyword(s):  
Decision Making ◽  
Gender Gap ◽  
Assessment Tools ◽  
Leadership Positions ◽  
Theoretical Frameworks ◽  
Self Assessment ◽  
Decision Making Processes ◽  
The Subject ◽  
Board Decision Making ◽  
The Relationship

According to a study conducted by BoardSource and reported in, Leading with Intent: 2017 National Index of Nonprofit Board Practices (Board-Source, 2017), 72% of nonprofit CEO/Executive Director positions are held by females, while only 48% are Executive Board Members and 42% are Board Chairs. The discrepancy between the number of board positions held by women versus staff leadership positions has been the subject of many recent publications. Reviewing academic and industry literature, this paper explores the relationship between an allmale board’s choice of self-assessment tools and its decision-making processes related to creating a gender inclusive board. This paper provides additional insight by applying communication theoretical frameworks to analyze allmale board decision-making processes which ultimately affect recruitment outcomes.

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