scholarly journals A new costing system in health care entities –a voice in the discussion

2021 ◽  
Vol 45 (4) ◽  
pp. 111-134
Author(s):  
Aleksandra Szewieczek
Keyword(s):  
Health Care ◽  
Information Needs ◽  
Systematic Approach ◽  
Cost Calculation ◽  
Legal Regulations ◽  
Research Gap ◽  
The Subject ◽  
Costing System ◽  
Practical Implications ◽  
Tariff System

Purpose: The aim of article is to comment on and evaluate the new legal regulations in costing in health care regarding how they are used by health care units. Methodology/approach: analysis of legal regulations, the literature on the subject, observations, as well as inference and synthesis in order to summarize the research results. The considerations in the research part were also based on the use of elements of the Delphi method, used to present the opinions of experts and representatives of health care units. Findings: The new cost accounting in healthcare entities is based on a systematic approach. It is partly a continuation of the legal solutions from 1999, but it introduces many new, detailed procedures, also in the form of instructions. The examined regulations meet the information needs of the Agency for Health Technology Assessment and Tariff System. However, the legitimacy and profitability of their use are questionable. It has to be modi-fied to fully support the management of health care entities. Practical implications: The conclusions are useful for practice by highlighting the areas of costing that require extension and further critical judgment. Originality/value: It fills the research gap on the functionality of costing in health care entities. Keywords: accounting, costing, cost calculation, health care entity, hospital, health care.

scholarly journals QUALITY OF SERVICES PROVIDED BY SILESIAN HEALTHCARE INSTITUTIONS DURING THE COVID-19 PANDEMIC – RESULTS OF THE SURVEY

2021 ◽  
Vol 2021 (154) ◽  
pp. 67-79
Author(s):  
Julia JURASIK ◽  
◽  
Paulina KRĘT ◽  
Bartosz ORZEŁ ◽  
◽  
...  
Keyword(s):  
Health Care ◽  
Medical Care ◽  
Quality Of Services ◽  
Main Research ◽  
Medical Clinics ◽  
Medical Facilities ◽  
Research Gap ◽  
Key Aspects ◽  
Practical Implications

Purpose: The purpose of this article is determine the level of medical services quality provided by medical clinics during the COVID-19 pandemic. Design/methodology/approach: The research was based on analyzing the results of a survey conducted among patients of Silesian clinics. First, a survey sheet was designed using the SERVQUAL model. The next step was to conduct a study in clinics in Silesia. As part of the study, 50 patients’ survey votes were received and analyzed. Findings: Respondents rate the state of health care in Poland as good, telehealth should be reserved for those in quarantine, and should be conducted only when prescriptions are being written, not when diagnosing a patient, respondents pointed out that medical facilities provided meeting conditions that did not expose patients to COVID-19 infection, hence it seems unjustified to use tele advice for patients not under compulsory quarantine. Research limitations/implications: The main research limitation is the number of feedback surveys received. If there were more votes, the research sample could be even more credible. Practical implications: The study was conducted in times of a real epidemiological threat. The results of the study show how, in a group of 50 patients, the key aspects related to the provision of medical care in Silesian healthcare institutions are perceived. Social implications: Patients’ observations regarding the functioning of the health care system in times of a pandemic and the key aspects related to ensuring access to this care are extremely valuable tips that may improve the standard of medical care in Poland also during possible future pandemic waves. Originality/value: Carrying out a literature analysis indicated that there were no studies conducted among patients so far. Thus, the research gap was defined. The authors decided to conduct the study directly among patients by sending the sheets to medical clinics.

scholarly journals The concept of implementing the activitybased costing in multi-assortment manufacturing enterprise – theoretical aspects (part 1)

2020 ◽  
Vol 2020 (146) ◽  
pp. 295-303
Author(s):  
Daria MOSKWA-BĘCZKOWSKA ◽  
Keyword(s):  
Theoretical Perspective ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Traditional Methods ◽  
Main Research ◽  
Effective Cost ◽  
The Subject ◽  
Costing System ◽  
Calculation Procedures

Purpose: The main objective of the article is to develop and present a concept for the implementation of activity-based costing in a company dealing with multi-assortment production of bookbinding machinery. However, due to the publishing requirements, the article was divided into two parts – the first one describes the theoretical approach to the problem and the second one presents the case study. Therefore, the aim of this part of the considerations is to present the shortcomings of traditional methods of unit cost calculation in the light of the literature on the subject and to present the main assumptions and calculation procedures of the concept of activity-based costing. Design/methodology/approach: The main research methods used in this part of the considerations are: analysis of the literature on the subject and inference. Findings: The result of the research is the conclusion that the traditional methods of unit cost calculation, i.e. full costing and variable costing, are insufficient for effective cost management in the company. Originality/value: This part of the analysis presents in a synthetic way the identified main disadvantages of traditional unit costing methods. An alternative solution to the discussed problem was also presented here, i.e. the change of the applied costing system into an activity based costing system – analyzing its assumptions and calculation procedures. This content is directed both to persons dealing with these matters from the theoretical perspective, as well as company owners and heads of controlling or production departments.

scholarly journals STATUS OF THE TAXPAYER IN A TAX LEGAL MECHANISM

2018 ◽  
Vol 4 (4) ◽  
pp. 346-350
Author(s):  
Volodymyr Uvarov ◽  
Dmytro Mirkovets ◽  
Viktoriia Zarubei
Keyword(s):  
Legal Regulation ◽  
Legal Regulations ◽  
Legal Method ◽  
Foreign Countries ◽  
Domestic Legislation ◽  
The Status ◽  
The Subject ◽  
Tax Payments ◽  
Legal Mechanism ◽  
Practical Implications

The aim of the article. The theoretical and legal bases of a taxpayer in the tax legal mechanism are considered. A comparative legal study of legal regulations that determine the place of the taxpayer in the tax legal mechanism is conducted, and on this basis, ways to improve domestic legislation in this sphere are determined. The subject of the study is the status of the taxpayer in the tax legal mechanism. Methodology. The research is based on the analysis of legal regulatory acts concerning the tax legal regulation in Ukraine. Based on the comparative legal method of research of certain provisions of Ukrainian legislation, the place of a taxpayer in the tax legal mechanism, as well as the application of positive foreign experience in this field, are determined. The results of the study revealed the need for a detailed study of defining taxpayers, taxable persons. Practical implications. The taxpayer is considered as the most significant element for the existence and development of tax relations. Moreover, the formation and development of compulsory tax payments, the integration of such payments into the tax systems of countries are analysed, which indicates the paramount importance of the taxpayer among any other elements of the tax legal mechanism. Relevance/originality. A comparative analysis of the taxpayer in the tax legal mechanism in foreign countries is the foundation for the improvement of most promising ways for the development of domestic legislation in this sphere.

scholarly journals The methodology of law enforcement policy

2018 ◽  
Vol 2 (4) ◽  
pp. 5-15
Author(s):  
M. Kleymenov ◽  
D. Erokhin
Keyword(s):  
Law Enforcement ◽  
Systematic Approach ◽  
General Strategy ◽  
Legal Regulations ◽  
Level System ◽  
Crucial Point ◽  
Enforcement Policy ◽  
The Subject ◽  
The Law ◽  
Legal Methodology

The subject of the paper is methodology of law enforcement policy, elements and relevance for law enforcement activity.The main aim of the paper is to confirm or disprove the hypothesis that methodology of law enforcement policy is a system of intellective elements and a part of the higher level system of law enforcement policy simultaneously.The description of methodology. The methodological basis of research is systematic approach. Authors analyze the methodology of law enforcement policy as a combination of elements influencing on each other. The dialectic and formal-legal methodology is also used when the authors analyze trends in judicial practice.The main results and scope of their application. Law enforcement policy is a state strategy that defines the main directions, methods and means of implementation of legal regulations. From the standpoint of a systematic approach, law enforcement policy is a system of managerial type that consists of three elements: subject, object and means (methods). The methodology of law enforcement is a system of interacting elements, such as: modeling the main directions of the implementation of the law; specification of the general strategy for the implementation of legal regulations; identifying trends in law enforcement; correction of law enforcement practices; scientific and methodological support of law enforcement policy. The authors analyze each of the listed elements of the law enforcement policy, pointing out their role in improving the practice of law enforcement. The proposed analysis may become a crucial point for research in the field of law enforcement methodology. The results of research may be used as the basis of correction of methodology of law enforcement practice.

Obywatele Unii Europejskiej – wyborcy Parlamentu Europejskiego – parlamentu ponadnarodowego

2016 ◽  
Vol 14 (3) ◽  
pp. 147-162
Author(s):  
Stefan Marek Grochalski
Keyword(s):  
European Union ◽  
Subject Matter ◽  
European Parliament ◽  
Legal Regulations ◽  
The European Union ◽  
Democratic State ◽  
The Subject ◽  
Direct Elections

Parliament – an institution of a democratic state – a member of the Union – is not only an authority but also, as in the case of the European Union, the only directly and universally elected representative body of the European Union. The article presents questions related to the essence of parliament and that of a supranational parliament which are vital while dealing with the subject matter. It proves that the growth of the European Parliament’s powers was the direct reason for departing from the system of delegating representatives to the Parliament for the benefit of direct elections. It presents direct and universal elections to the European Parliament in the context of presenting legal regulations applicable in this respect. It describes a new legal category – citizenship of the European Union – primarily in terms of active and passive suffrage to the European Parliament, as a political entitlement of a citizen of the European Union.

Foto-Etnografi dalam Proses Penciptaan Karya Seni Fotografi

Panggung ◽  
2013 ◽  
Vol 23 (2) ◽  
Author(s):  
Arief Datoem
Keyword(s):  
Social Life ◽  
Systematic Approach ◽  
Deep Understanding ◽  
Digital Photography ◽  
Cultural Representation ◽  
Visual Anthropology ◽  
Artistic Creation ◽  
Ethnographic Approach ◽  
The Subject ◽  
Emotional Approach

ABSTRACT This article aims at deepening the possibility of utilizing the art of photography that is rich of sig- nificance of the socio-cultural representation. The visual ethnographic field or photo-ethnography, which is relatively new, can provide assistance and answer for this. Therefore, the author has tried a form of collaboration between the photo-ethnographic approach and the sense approach in doing his research on the subject in order to obtain the deep understanding and the truth significance attached to them. The method of digital photography art creation which is intuitively the basis of the art cre- ation in digital domain, then was tried to be formulated, based on heuristics research in the process of the art of digital photography. This concept was developed from the experience in the field of digital photography and visual anthropology, guided by the basic theories of creativity, quantum theory in art, and theory of artistic creation that has existed before. Through emotional approach as a method, along with the structured systematic approach of photo-ethnography and with the deep awareness of the environment and social life of the subject leads to the creation of the image that tends to be better and more meaningful, more productive in a social sense, and offers a credible empiric documentation. Keywords: photo-ethnography, photography art works  ABSTRAK Artikel ini dibuat dalam upaya melakukan pendalaman mengenai kemungkinan peman- faatan seni fotografi yang kaya makna representasi sosio-kultural. Bidang etnografi visual atau foto-etnografi yang relatif masih baru, dapat memberikan bantuan dan jawaban un- tuk hal ini. Oleh karena itu penulis mencoba suatu bentuk kolaborasi antara pendekatan foto-etnografi dengan pendekatan rasa ketika melakukan penelitian terhadap subjek agar diperoleh pemahaman mendalam serta makna kebenaran yang menyertainya. Metode penciptaan seni fotografi digital yang merupakan dasar dari penciptaan seni secara intu- itif dalam domain digital, kemudian dicoba dirumuskan, berdasarkan penelaahan heu- ristik dalam proses seni fotografi digital. Konsep ini dikembangkan dari pengalaman di bidang fotografi digital dan antropologi visual, dipandu oleh teori-teori dasar kreativitas, teori kuantum dalam seni, dan teori penciptaan seni yang telah ada sebelumnya. Melalui pendekatan emosional sebagai metode, disertai dengan pendekatan sistematis yang ter- struktur dari foto-etnografi dan dengan kesadaran yang mendalam mengenai lingkungan dan kehidupan sosial subjek mengarah pada penciptaan gambaran yang cenderung lebih baik dan lebih bermakna, lebih produktif dalam arti sosial, dan menawarkan dokumentasi empiris yang kredibel. Kata kunci: foto-etnografi, karya seni fotografi

scholarly journals Catastrophic Household Expenditure Associated with Out-of-Pocket Healthcare Payments in Spain

2021 ◽  
Vol 18 (3) ◽  
pp. 932
Author(s):  
Samuel López-López ◽  
Raúl del Pozo-Rubio ◽  
Marta Ortega-Ortega ◽  
Francisco Escribano-Sotos
Keyword(s):  
Health Care ◽  
Logistic Regression ◽  
Regression Models ◽  
Financial Risk ◽  
Household Expenditure ◽  
Financial Protection ◽  
Logistic Regression Models ◽  
Ordered Logistic Regression ◽  
Out Of Pocket Payments ◽  
The Subject

Background. The financial effect of households’ out-of-pocket payments (OOP) on access and use of health systems has been extensively studied in the literature, especially in emerging or developing countries. However, it has been the subject of little research in European countries, and is almost nonexistent after the financial crisis of 2008. The aim of the work is to analyze the incidence and intensity of financial catastrophism derived from Spanish households’ out-of-pocket payments associated with health care during the period 2008–2015. Methods. The Household Budget Survey was used and catastrophic measures were estimated, classifying the households into those above the threshold of catastrophe versus below. Three ordered logistic regression models and margins effects were estimated. Results. The results reveal that, in 2008, 4.42% of Spanish households dedicated more than 40% of their income to financing out-of-pocket payments in health, with an average annual gap of EUR 259.84 (DE: EUR 2431.55), which in overall terms amounts to EUR 3939.44 million (0.36% of GDP). Conclusion. The findings of this study reveal the existence of catastrophic households resulting from OOP payments associated with health care in Spain and the need to design financial protection policies against the financial risk derived from facing these types of costs.

scholarly journals Maintaining fair and efficient health care during the COVID-19 pandemic: Theoretical context and practical implications

2021 ◽  
Vol 24 (1) ◽  
pp. 5-9 ◽  
Author(s):  
Charalampos Milionis ◽  
Maria Ntzigani ◽  
Stella Olga Milioni ◽  
Ioannis Ilias
Keyword(s):  
Health Care ◽  
Health Services ◽  
Health Systems ◽  
Human Life ◽  
Health Coverage ◽  
Maximum Benefit ◽  
Community Health Systems ◽  
Health Care Efficiency ◽  
Universal Health ◽  
Practical Implications

Coronavirus disease 2019 is a respiratory infection that has evolved to a pandemic with an enormous burden both on human life and health care. States throughout the world have pursued strategies to restrict the transmission of the virus in the community. Health systems have a crucial dual role as they are at the frontline of the fight against the pathogen and at the same time they must continue to offer emergency and routine health services. The provision of health care in the context of the COVID-19 pandemic finds certain barriers. The simultaneous protection of both universal health coverage and health care efficiency is a difficult task due to conflicting challenges of these two goals. Key actions need to be decided and implemented in the fields of health policy, operation of health services, and clinical interaction between health personnel and patients, so that health care continues to perform its mission in a sustainable manner. As the scientific community prepares for the widespread production and application of effective protective and therapeutic agents against COVID-19, it is vital for the general population to remain safe and for the health systems to survive. Allocation of resources and priority setting need to be applied fairly and efficiently for the achievement of the maximum benefit.

Shapeholders: managing them as allies, partners and significant constituents

2017 ◽  
Vol 45 (5) ◽  
pp. 41-48 ◽  
Author(s):  
Oleksiy Osiyevskyy ◽  
Vladyslav Biloshapka
Keyword(s):  
Business Models ◽  
Social Activism ◽  
Business Success ◽  
Content Type ◽  
Building Relationships ◽  
The Public ◽  
Short Run ◽  
Common Interests ◽  
The Subject ◽  
Practical Implications

Purpose The authors review the concept of building relationships with Shapeholders,: a broad group of players that have no financial stake in the company yet can substantively influence it. The process for doing this is the subject of a new book by Mark Kennedy, Shapeholders: Business success in the age of social activism. Design/methodology/approach The authors examine Mark Kennedy’s framework for managing the firm’s shapeholders, a model composed of seven basic steps (7A’s): Align with a purpose, Anticipate, Assess, Avert, Acquiesce, Advance common interests, and Assemble to win. Findings Managing corporate reputation in alliance with enlightened shapeholders is a potential defense against self-aggrandizing schemes to wantonly maximize shareholder value in the short run. Practical implications Managing shapeholders is part of the messy democratic process that works when power is apportioned fairly among those affected by a firm’s decisions, and this process underpins the winning business models of true market leaders. Social implications Stakeholders previously discredited as mere “mosquitos” have gained new power, particularly when their legitimate concerns and unfair treatment resonate with the interests of a significant segment of the public and influential shapeholders. Originality/value Shapeholders can create enormous opportunities for smart managers capable of effectively engaging with them.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

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