877 resultados para Financial Management, Hospital


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La propuesta de crear una nueva lnea de investigacin basada en temas de Administracin en Salud nacin de la necesidad de ampliar la fundamentacin temtica impartida en este tema, dado que hoy en da la Universidad del Rosario cuenta con cuatro especializaciones y una maestra enfocadas en la Administracin en Salud. El proyecto inicia con una fundamentacin terica basada en temticas impartidas en grandes escuelas de negocios a nivel mundial que tengan en sus enfoques la Administracin en Salud. Esto permiti recolectar gran cantidad de informacin que servira de base para posteriormente generar la propuesta de investigacin. Seguido de esto se realiz el anlisis de los trabajos de grado realizado tanto en la maestra como en las Especializaciones de la Universidad del Rosario enfocadas en este tema, generando as revisin temtica de estos estudios y sus respectivos aportes. Esto con el fin de poder realizar una comparacin temtica entre las escuelas de negocios del mundo y los estudio impartidos por la Universidad del Rosario, lo cual abrira paso a generar una lista temtica para la propuesta de la lnea de investigacin. Una vez realizada la fundamentacin terica y la revisin de los trabajos de grado tanto de Maestra como de Especializacin, se defini la propuesta de la lnea de investigacin la cual se estableci en dos partes fundamentales: Concepcin de la lnea de investigacin y construccin de la lnea de investigacin, en donde se defini un nombre, un objetivo, una jerarqua, una propuesta temticas, unos lineamientos generales y se definieron unos entregables a realizar por parte de los integrantes de la lnea de investigacin. Concluyendo as la viabilidad de la creacin de la lnea de investigacin en la Universidad del Rosario, dada la necesidad requerida

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En el presente artculo se desarrolla una investigacin terica que permite establecer un modelo matemtico para cuantificar la influencia de la confianza de los gerentes en el proceso de presupuesto de capital, en particular sobre la Tasa Interna de Retorno. El Modelo permite concluir que el exceso de confianza es un factor que tiende a elevar esta tasa que esperan recibir los inversionistas tras invertir en determinados proyectos, generando as, en ciertas ocasiones, una toma de decisiones al interior de las empresas basada en cifras sesgadas, comprometiendo as los recursos de la misma.

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Cartonera Mosquera S.A. es una empresa familiar, que se encarga de la produccin y distribucin de diferentes empaques de cartn. La compaa pertenece al sector de artes grficas colombiano, que se desagrega en las siguientes categoras: empaques y etiquetas; publicidad y comercial; editoriales, peridicos y revistas. Cartonera Mosquera S.A. se encuentra en la categora de empaques y etiquetas. A 2016 la empresa cuenta con un rea que administra tanto el mercadeo como la parte comercial conjuntamente y que tiene como objetivo final la gestin de la publicidad, la satisfaccin del cliente y la fidelizacin del mismo. Aunque desde sus inicios, la compaa ha venido trabajando con esta estructura y ha cumplido hasta ahora con algunos de los resultados esperados, los nuevos retos del mercado tales como; el compromiso con el medio ambiente, la necesidad de realizar registros que avalen la calidad de la compaa, la entrada de competidores internos como externos al mercado y el desarrollo de nuevos insumos, ha creado la necesidad de buscar nuevas herramientas que mejoren el desempeo del rea comercial y promover as el incremento de las ventas. Este Trabajo surgi inicialmente con la idea de realizar un plan de mercadeo a fin de incentivar y proponer una estrategia que generara un impacto positivo en las ventas de la empresa. Sin embargo, en el proceso de desarrollo, se vio la necesidad de realizar primero un plan de mejoramiento con una orientacin a la parte comercial de la compaa. Es importante resaltar que el enfoque de este documento investigativo no solo proveer herramientas para el mejoramiento de las ventas y financiero, sino tambin pretende mejorar la percepcin de los asesores comerciales hacia su trabajo, sus jefes y la compaa.

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El presente artculo contribuye con la investigacin de las Finanzas Corporativas del Comportamiento, rama de las finanzas corporativas que considera que el individuo que toma decisiones financieras no es completamente racional y que por hecho existen sesgos psicolgicos que influyen en sus decisiones. Este documento se enfoca, desde el punto de vista conceptual y tambin mediante el anlisis de un estudio de campo, en la influencia de la felicidad en las decisiones de inversin en activos de largo plazo para un grupo de siete gerentes ubicados en la ciudad de Bogot en el ao 2016. En el documento se abarca el concepto general de las finanzas corporativas del comportamiento, se define la felicidad y se presentan sub-variables determinantes para la felicidad del individuo como lo son: salud, balance vida/trabajo, educacin y habilidades, conexiones sociales y medio ambiente. Finalmente se presenta cmo stas afectan a los gerentes financieros en sus decisiones de acuerdo a la investigacin realizada.

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In light of the new healthcare regulations, hospitals are increasingly reevaluating their IT integration strategies to meet expanded healthcare information exchange requirements. Nevertheless, hospital executives do not have all the information they need to differentiate between the available strategies and recognize what may better fit their organizational needs. ^ In the interest of providing the desired information, this study explored the relationships between hospital financial performance, integration strategy selection, and strategy change. The integration strategies examined applied as binary logistic regression dependent variables and in the order from most to least integrated were Single-Vendor (SV), Best-of-Suite (BoS), and Best-of-Breed (BoB). In addition, the financial measurements adopted as independent variables for the models were two administrative labor efficiency and six industry standard financial ratios designed to provide a broad proxy of hospital financial performance. Furthermore, descriptive statistical analyses were carried out to evaluate recent trends in hospital integration strategy change. Overall six research questions were proposed for this study. ^ The first research question sought to answer if financial performance was related to the selection of integration strategies. The next questions, however, explored whether hospitals were more likely to change strategies or remain the same when there was no external stimulus to change, and if they did change, they would prefer strategies closer to the existing ones. These were followed by a question that inquired if financial performance was also related to strategy change. Nevertheless, rounding up the questions, the last two probed if the new Health Information Technology for Economic and Clinical Health (HITECH) Act had any impact on the frequency and direction of strategy change. ^ The results confirmed that financial performance is related to both IT integration strategy selection and strategy change, while concurred with prior studies that suggested hospital and environmental characteristics are associated factors as well. Specifically this study noted that the most integrated SV strategy is related to increased administrative labor efficiency and the hybrid BoS strategy is associated with improved financial health (based on operating margin and equity financing ratios). On the other hand, no financial indicators were found to be related to the least integrated BoB strategy, except for short-term liquidity (current ratio) when involving strategy change. ^ Ultimately, this study concluded that when making IT integration strategy decisions hospitals closely follow the resource dependence view of minimizing uncertainty. As each integration strategy may favor certain organizational characteristics, hospitals traditionally preferred not to make strategy changes and when they did, they selected strategies that were more closely related to the existing ones. However, as new regulations further heighten revenue uncertainty while require increased information integration, moving forward, as evidence already suggests a growing trend of organizations shifting towards more integrated strategies, hospitals may be more limited in their strategy selection choices.^

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This dissertation assesses the relationship between board composition and financial performance for the top 71 major nonprofit hospitals in the United States during the period 2004-2009. The underlying data were collected from copies of IRS Form 990 available at http://www.guidestar.org . The dissertation investigates five factors: board size, board independence (percentage of outsiders), number of MDs, CEO succession and CEO compensation. And it evaluates the results within a multi-theoretic framework drawing on agency theory, resource dependence theory, institutional theory and social network theory. Corporate governance literature suggests that board composition has an important impact on firm financial performance. This dissertation examines whether the same may be true for nonprofit hospitals. The results should help hospital executives make better governance decisions during trying economic times.^

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The purpose of this study is to analyze the Controllership relevance as support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and. control must also exist in non-financial companies. To enable managers to take safe-decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes and risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages in Brazil. Considering this gap, this study aims at assessing how Controllership has been acting in? companies under the insight of risk and how it can contribute to risk management in non-financial companies. To achieve the proposed goal, a field research was. carried-out with non-financial companies that are located in the city Sao Paulo and listed in the Sao Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent do Risk Officers and Controllers of those companies with the purpose of evaluating their perception on the subject. The results,of the research allow us to conclude that Controllership offers support to risk management, through information that contributes to the mitigation of the risks in non-financial companies.

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Background Disease management programs (DMPs) are developed to address the high morbi-mortality and costs of congestive heart failure (CHF). Most studies have focused on intensive programs in academic centers. Washington County Hospital (WCH) in Hagerstown, MD, the primary reference to a semirural county, established a CHF DMP in 2001 with standardized documentation of screening and participation. Linkage to electronic records and state vital statistics enabled examination of the CHF population including individuals participating and those ineligible for the program. Methods All WCH inpatients with CHF International Classification of Diseases, Ninth Revision code in any position of the hospital list discharged alive. Results Of 4,545 consecutive CHF admissions, only 10% enrolled and of those only 52.2% made a call. Enrollment in the program was related to: age (OR 0.64 per decade older, 95% CI 0.58-0.70), CHF as the main reason for admission (OR 3.58, 95% CI 2.4-4.8), previous admission for CHF (OR 1.14, 95% CI 1.09-1.2), and shorter hospital stay (OR 0.94 per day longer, 95% CI 0.87-0.99). Among DMP participants mortality rates were lowest in the first month (80/1000 person-years) and increased subsequently. The opposite mortality trend occurred in nonenrolled groups with mortality in the first month of 814 per 1000 person-years in refusers and even higher in ineligible (1569/1000 person-years). This difference remained significant after adjustment. Re-admission rates were lower among participants who called consistently (adjusted incidence rate ratio 0.62, 95% CI 0.52-0.77). Conclusion Only a small and highly select group participated in a low-intensity DMP for CHF in a community-based hospital. Design of DMPs should incorporate these strong selective factors to maximize program impact. (Am Heart J 2009; 15 8:459-66.)

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Objective: To evaluate the benefits of coordinating community services through the Post-Acute Care (PAC) program in older patients after discharge from hospital. Design: Prospective multicentre, randomised controlled trial with six months of follow-up with blinded outcome measurement. Setting: Four university-affiliated metropolitan general hospitals in Victoria. Participants: All patients aged 65 years and over who were discharged between August 1998 and October 1999 and required community services after discharge. Interventions: Participants were randomly allocated to receive services of a Post-Acute Care (PAC) coordinator (intervention) versus usual discharge planning (control). Main outcome measures: Comparison of quality of life and carer stress at one-month post-discharge, mortality, hospital readmissions, use of community services and community and hospital costs over the six months post-discharge. Results: 654 patients were randomised, and 598 were included in the analysis (311 in the PAC group and 287 in the control group). There was no difference in mortality between the groups (both 6%), but significantly greater overall quality-of-life scores at one-month follow-up in the PAC group. There was no difference in unplanned readmissions, but PAC patients used significantly fewer hospital bed-days in the six months after discharge (mean, 3.0 days; 95% CI, 2.1-3.9) than control patients (5.2 days; 95% CI, 3.8-6.7). Total costs (including hospitalisation, community services and the intervention) were lower in the PAC than the control group (mean difference, $1545; 95% CI, $11-$3078). Conclusions: The PAC program is beneficial in the transition from hospital to the community in older patients.

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This paper discusses the financial and economic analysis of prevention of needlestick accidents related to Occupational Health and Safety projects and presents the application to a case study involving a Hospital.

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BACKGROUND: When an organization performs an integrated analysis of risks through its Occupational Health and Safety Management System, several steps are suggested to address the implications of the identified risks. Namely, the organization should make a detailed analysis of the monetary impact for the organization of each of the preventive measures considered. However, it is also important to perform an analysis of the impact of each measure on society (externalities). OBJECTIVE: The aim of this paper is to present a case study related to the application of the proposed economic evaluation methodology. METHODS: An analysis of the work accidents in a hospital has been made. Three of the major types of accidents have been selected: needle stings, falls and excessive strain. Following the risk assessment, some preventive measures have been designed. Subsequently, the Benefit/Cost ratio (B/C) of these measures has been calculated, both in financial terms (from the organizations perspective) and in economic terms (including the benefits for the worker and for the Society). RESULTS: While the financial ratio is only advantageous in some cases, when the externalities are taken into account, the B/C ratio increases significantly. CONCLUSIONS: It is important to consider external benefits to make decisions concerning the implementation of preventive measures in Occupational Health and Safety projects

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The purpose of this study is to investigate the association between the satisfaction with HRM practices in an organization and the workers' perceived performance. We are interested in learning if indeed workers that are more satisfied with the organizations practices will also perceive themselves as more hardworking than others, thus confirming the happy-productive worker hypothesis, from an individual perception standpoint. Data originates from a large Portuguese hospital, with a sample of 952 clinical and nonclinical hospital workers. Data was originally explored using SPSS software and later tested in AMOS software where a multiple regression model was constructed and tested. Results indicate that overall satisfaction with HRM practices are related with the workers perceived performance; most of the HRM satisfaction subscales also relate, except for pay and performance appraisal, that do not seem to be good predictors of the workers perceived performance. The present study is based on a single large public hospital, and thus, these findings need to be further tested in other settings. This study offers some clues regarding the areas of HRM that seem to be more related with the workers perceived performance, and hence provide an interesting framework for managers dealing with healthcare teams. This study contributes to the happy-productive worker hypothesis research, by including seldom used variables in the equation and taking a different perspective. Results provide new clues for investigation and practice regarding the areas of action in HRM that seem to be more prone to elicit perceived effort from the workers.

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Os crescentes custos ligados ao consumo eltrico, no apenas de cariz financeiro mas tambm ambiental, despertam cada vez mais para a importncia da definio de estratgias de melhor utilizao de recursos e eficincia energtica. Esta importncia tem sido reforada pela definio de decretos-lei que vm colocar metas e limites relativamente s despesas energticas. Estes diplomas so tambm acompanhados por programas de incentivo para um setor ligado eficincia energtica. Em Portugal as medidas ligadas ao setor tem vindo a ser redirecionadas para o consumo final de energia, com a definio de metas para as instalaes de maior consumo. As instalaes hospitalares so grandes centros de consumo energtico devido no s ao elevado nmero de utentes que recebem mas tambm pelos diversos tipos de equipamentos eltricos usados para a prestao dos servios mdicos. Como consequncia disso, os investimentos e os custos operacionais so elevados, o que refora a necessidade de gerir os gastos e consumos energticos com a procura constante de melhoria na recolha de informao sobre todo o sistema e na adequao de intervenes com vista a uma maior eficincia energtica. O Hospital Pedro Hispano vem desde algum tempo a investir no sentido de conhecer mais e melhor toda a instalao bem como os consumos energticos a ela associados. Algumas medidas foram tomadas nesse sentido nomeadamente a instalao de analisadores de energia, de modo a obter um retrato mais fiel e fidedigno dos principais vetores de consumo. Neste momento a gesto tcnica do hospital tem em anlise uma grande parte da instalao recolhendo dados do consumo eltrico real do hospital. Nesta dissertao procurou-se fazer uma anlise e enquadramento dos programas e metas ligados ao setor energtico com nfase nos diplomas que viso e abrangem as instalaes hospitalares. Dos vrios programas de incentivo adoo de polticas de maior eficincia energtica dado especial destaque ao programa ECO.AP que visa a celebrao de contratos para implementao de medidas de poupana energtica ao setor pblico. Em colaborao com o HPH, iniciaram-se os trabalhos pelo estudo e identificao das principais fases e ferramentas utilizadas na gesto energtica do edifcio tendo como objetivo a reavaliao dos vetores energticos j identificados no HPH e a criao e contabilizao de novos grupos de consumo. Atravs de vrias medies do consumo eltrico, num total superior a 650 horas de funcionamento, foi possvel a criao do mapa de desagregao de consumos para o ano de 2013. A desagregao realizada conta com 3 novos vetores energticos e com a reavaliao do peso relativo de mais 5 grupos de consumo. Das medies efetuadas destaca-se a reavaliao do consumo da central de bombagem onde a parcela considerada at data estava 3 vezes acima do valor real medido. Com base na desagregao feita foram apontadas e estudadas medidas de implementao com o objetivo de reduzir os consumos energtico em todo o hospital, destacando-se a soluo apresentada para a central de bombagem. Esta medida traria um grande impacto em toda a fatura energtica, no s pela sua viabilidade, mas tambm porque atuaria num grande centro de consumo onde at ao momento nenhuma ao do gnero foi implementada.

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Os modelos de maturidade so instrumentos facilitadores da gesto das organizaes, incluindo a gesto da sua funo sistemas de informao, no sendo exceo as organizaes hospitalares. Neste artigo apresenta-se uma investigao inicial que visa o desenvolvimento de um abrangente modelo de maturidade para a gesto dos sistemas de informao hospitalares. O desenvolvimento deste modelo justifica-se porque os modelos de maturidade atuais no domnio da gesto dos sistemas informao hospitalares ainda se encontram numa fase embrionria de desenvolvimento, sobretudo porque so pouco detalhados, no disponibilizam ferramentas para determinao da maturidade e no apresentam as caractersticas dos estgios de maturidade estruturadas por diferentes fatores de influncia.