877 resultados para Financial Management, Hospital
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This ethnographic work studies the experiences of patients admitted in public (PUH) and private (PRH) hospitals in the Brazilian northeastern region. 28 adult patients of different clinics participated in the study. Data were analyzed by the patient path method, consisting in a combination of complemented and articulated techniques free observation, participating observation, ethnographic interview and patient testimonials collected prospectively during the patients admissions, from their arrival and until their discharge. The analysis was carried out according to the Thematic Categories Analysis Technique and the data were interpreted pursuant to medical anthropology, healthcare humanization and healthcare promotion theoretical references. The ethical principles of Resolution 196/96 were followed. The human hospital, as revealed by the patient, highlights the significance of subjectivity. 225 (54.7%) out of 411 mentioned concepts were collected in a public hospital (PUH) and 186 (45.3%) in a private institution (PRH). The results show that the patient at the PUH and PRH ethnoevaluates different aspects of the healthcare professionals human and technical competence, the hospitals functioning structure, the access to and the ethics in the financial management, and develops overcoming strategies for his stay at the hospital. This ethnoevaluation is mediated by different factors, namely: social and economic status, personality, religiosity, ironic speech, somber diagnosis and satisfied needs, prior hospital experiences and the conditions under which the interview was carried out. A pedagogic proposal for the hospital humanization must include structural, managerial and organizational changes of the offered services and use active methodologies aimed to the political resolution of problematic situations at work and the inclusion of affective and subjective factors, and become as well a tool for the collective learning. This study shows the importance for the users ethnoevaluation to be incorporated into the hospital management and care as a guideline in the decision making and clinical action, thus promoting practices that shall lead to a decent and humanized care. The multidisciplinary nature of this study allowed a wide understanding of the users perspective as a socially critical ethnoevaluator
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The inventory management in hospitals is of paramount importance, since the supply materials and drugs interruption can cause irreparable damage to human lives while excess inventories involves immobilization of capital. Hospitals should use techniques of inventory management to perform replenishment in shorter and shorter intervals, in order to reduce inventories and fixed assets and meet citizens requirements properly. The inventory management can be an even bigger problem for public hospitals, which have restrictions on the use of resources and decisionmaking structure more bureaucratized. Currently the University Hospital Onofre Lopes (HUOL) uses a periodic replacement policy for hospital medical supplies and medicines, which involves one moment surplus stock replenishment, the next out of stock items. This study aims to propose a system for continuous replenishment through order point for inventory of medical supplies and medicines to the hospital HUOL. Therefore, a literature review of Federal University Hospitals Management, Logistics, Inventory Management and Replenishment System in Hospitals was performed, emphasizing the demand forecast, classification or ABC curve and order point system. And also, policies of inventory management and the current proposal were described, dealing with profile of the mentioned institution, the current policy of inventory management and simulation for continuous replenishment order point. For the simulation, the sample consisted of 102 and 44 items of medical and hospital drugs, respectively, selected using the ABC classification of inventory, prioritizing items of Class A, which contains the most relevant items in added value, representing 80 % of the financial value in 2012 fiscal year. Considering that it is a public organization, subject to the laws, we performed two simulations: the first, following the signs for inventory management of Instruction No. 205 (IN 205 ), from Secretary of Public Administration of the Presidency ( SEDAP / PR ), and the second, based on the literature specializing in inventory management hospital. The results of two simulations were compared to the current policy of replenishment system. Among these results are: an indication that the system for continuous replenishment reorder point based on IN 205 provides lower levels of safety stock and maximum stock, enables a 17% reduction in the amount spent for the full replenishment of inventories, in other words, decreasing capital assets, as well as reduction in stock quantity, also the simulation made from the literature has indicated parameters that prevent the application of this technique to all items of the sample. Hence, a change in inventory management of HUOL, with the application of the continuous replenishment according to IN 205, provides a significant reduction in acquisition costs of medical and hospital medicine
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Hospital districts (HD) that serve the uninsured and the needy face new challenges with the implementation of Medicaid managed. The potential loss of Medicaid patients and revenues may affect the ability to cost-shift and subsequently decrease the ability of the HD to meet its legal obligation of providing care for the uninsured. ^ To investigate HD viability in the current market, the aims of this study were to: (1) describe HD's environment, (2) document the HDs strategic response, (3) document changes in the HD's performance (patient volume) and financial status, and (4) determine whether relationships or trends exist between HD strategy, performance and financial status. ^ To achieve these aims, three Texas HDs (Fort Worth, Lubbock, and San Antonio) were selected to be evaluated. For each HD four types of strategic responses were documented and evaluated for change. In addition, the ability of each HD to sustain operations was evaluated by documenting performance and financial status changes (patient volume and financial ratios). A pre-post case study design method was used in which the Medicaid managed care rollout' date, at each site, was the central date. First, a descriptive analysis was performed which documented the environment, strategy, financial status, and patient volume of each hospital district. Second, to compare hospital districts, each hospital district was: (i) classified by a risk index, (ii) classified by its strategic response profile, and (iii) given a performance score based upon pre-post changes in patient volume and financial indicators. ^ Results indicated that all three HDs operate in a high risk environment compared to the rest of the nation. Two HDs chose the Status Quo response whereas one HD chose the Competitive Proactive response. Medicaid patient volume decreased in two of three HDs whereas indigent patient volume increased in two of the three (an indication of increasing financial risk). Total patient revenues for all HDs increased over the study period; however, the rate of increase slowed for all three after the Medicaid rollout date. All HDs experienced a decline in financial status between pre-post periods with the greatest decline observed in the HD that saw the greatest increase in indigent patient volume. ^ The pre-post case study format used and the lack of control study sites do not allow for assignment of causality. However, the results suggest possible adverse effects of Medicaid managed care and the need for a larger study, based on a stronger evaluation research design. ^
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Drugs in the workplace is a growing problem that threatens a valuable human resource - the employee. Managers in the hospitality industry can take a proactive stance in meeting the problem head on. The authors discuss what managers can do.
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Purpose The purpose of this paper is to explore the links between various characteristics of hospital administration and the utilization of classes of volunteer resource management (VRM) practices. Design/methodology/approach This paper uses original data collected via surveys of volunteer directors in 122 hospitals in five Northeastern and Southern US states. Findings Structural equation modeling results suggest that number of paid volunteer management staff, scope of responsibility of the primary volunteer administrator, and hospital size are positively associated with increased usage of certain VRM practices. Research limitations/implications First, the authors begin the exploration of VRM antecedents, and encourage others to continue this line of inquiry; and second, the authors assess dimensionality of practices, allowing future researchers to consider whether specific dimensions have a differential impact on key individual and organizational outcomes. Practical implications Based on the findings of a relationship between administrative characteristics and the on-the-ground execution of VRM practice, a baseline audit comparing current practices to those VRM practices presented here might be useful in determining what next steps may be taken to focus investments in VRM that can ultimately drive practice utilization. Originality/value The exploration of the dimensionality of volunteer management adds a novel perspective to both the academic study, and practice, of volunteer management. To the authors knowledge, this is the first empirical categorization of VRM practices.
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Many studies have been conducted in corporate finance regarding long-term investment and financing decisions. However, short-term asset investments play a significant role in the balance sheet of companies. Moreover, financial managers dedicate significant amounts of time and effort to the subject of working capital management, balancing current assets and liabilities. This paper provides insights regarding the key factors of working capital management by exploring the internal variables of a number of companies. This study used data from 2,976 Brazilian public companies from 2001 to 2008, and found that debt level, size and growth rate can affect the working capital management of companies.
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Dissertao apresentada para obteno do grau de Mestre em Contabilidade e Finanas Orientador: Professor Doutor Jos Freitas Santos
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RESUMO - O decisor hospitalar tem como funo decidir os recursos de uma organizao de sade, sejam estes financeiros, materiais ou humanos, sendo decisivo o conhecimento e informao que o apoiem na aplicabilidade nas tomadas de deciso e na soluo dos problemas. As tomadas de deciso suportam-se em modelos reproduzidos pelos decisores, em processos, modelos, e em princpios, que podem ou no assumir intuio, objetividade, racionalidade e tica, bem como de tcnicas vrias que podem ser limitativas ou condicionadas, por fora de fatores vrios, como: a falta de informao inerente de uma multidisciplinaridade do processo; de condicionalismos organizacionais, internos ou externos, associados envolvente e cultura organizacional e influncias polticas e macroeconmicas; ao fator tempo; a tecnologia; a estrutura e desenho organizacional; a autoridade/poder e a autonomia para decidir; a liderana, e do estatuto jurdico que o hospital possui. Este ltimo ponto ser esmiuado, mais profundamente, neste estudo. Iremos, atravs do estudo, compreender se os elementos componentes das decises tomadas nos hospitais, so ou no adaptadas em consonncia com diferentes polticas de governao hospitalar, em contextos e dinmicas organizacionais diferenciadas, por diferentes Estatutos Jurdicos Hospitalares - EPE, SPA, PPP e Privados. Foi realizado um estudo de carter exploratrio, descritivo-correlacional e transversal, baseou-se num questionrio aplicado a decisores hospitalares, incidindo nos dois vetores centrais do estudo, na tomada de deciso e no estatuto jurdico hospitalar. A deciso ento, um valiosssimo veculo na persecuo das estratgias e planos formulados pelo hospital, esperando-se destes produzir consequentes resultados eficientes, eficazes e efetivos na sua aplicao.
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OBJECTIVETo present the nurse's integration within materials management of six teaching hospitals of Paran - Brazil, and to describe the activities performed by nurses within this process.METHODA study of a qualitative approach and descriptive nature, conducted in teaching hospitals in Paran, between June and August of 2013. The data collection was conducted through semi-structured interviews with eight nurses who worked in materials management; data were analyzed using content analysis.RESULTSThese showed that nurses perform ten categories of activities, distributed into four of the five steps of the materials management process.CONCLUSIONThe nurse, in performing of these activities, in addition to favoring the development of participative management, contributes to the organization, planning, and the standardization of the hospital supply process, giving greater credibility to the work with professionals who use the materials, and to the suppliers.
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A financial power of attorney (FPOA) is a document authorizing someone else (an agent) to manage your finances on your behalf if you (the principal) become incapacitated and are unable to make financial management decisions for yourself. If you become unable to decide for yourself and you have not prepared a financial power of attorney, a court proceeding will likely be required before a loved one will be able to assume authority over at least some of your financial affairs. Your FPOA can be drafted to go into effect as soon as you sign it or it can become effective at a later date or only in the case that a physician certifies that you have become incapacitated.
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Interest towards working capital management increased among practitioners and researchers because the financial crisis of 2008 caused the deterioration of the general financial situation. The importance of managing working capital effectively increased dramatically during the financial crisis. On one hand, companies highlighted the importance of working capital management as part of short-term financial management to overcome funding difficulties. On the other hand, in academia, it has been highlighted the need to analyze working capital management from a wider perspective namely from the value chain perspective. Previously, academic articles mostly discussed working capital management from a company-centered perspective. The objective of this thesis was to put working capital management in a wider and more academic perspective and present case studies of the value chains of industries as instrumental in theoretical contributions and practical contributions as complementary to theoretical contributions and conclusions. The principal assumption of this thesis is that selffinancing of value chains can be established through effective working capital management. Thus, the thesis introduces the financial value chain analysis method which is employed in the empirical studies. The effectiveness of working capital management of the value chains is studied through the cycle time of working capital. The financial value chain analysis method employed in this study is designed for considering value chain level phenomena. This method provides a holistic picture of the value chain through financial figures. It extends the value chain analysis to the industry level. Working capital management is studied by the cash conversion cycle that measures the length (days) of time a company has funds tied up in working capital, starting from the payment of purchases to the supplier and ending when remittance of sales is received from the customers. The working capital management practices employed in the automotive, pulp and paper and information and communication technology industries have been studied in this research project. Additionally, the Finnish pharmaceutical industry is studied to obtain a deeper understanding of the working capital management of the value chain. The results indicate that the cycle time of working capital is constant in the value chain context over time. The cash conversion cycle of automotive, pulp and paper, and ICT industries are on average 70, 60 and 40 days, respectively. The difference is mainly a consequence of the different cycle time of inventories. The financial crisis of 2008 affected the working capital management of the industries similarly. Both the cycle time of accounts receivable and accounts payable increased between 2008 and 2009. The results suggest that the companies of the automotive, pulp and paper and ICT value chains were not able to self-finance. Results do not indicate the improvement of value chains position in regard to working capital management either. The findings suggest that companies operating in the Finnish pharmaceutical industry are interested in developing their own working capital management, but collaboration with the value chain partners is not considered interesting. Competition no longer occurs between individual companies, but between value chains. Therefore the financial value chain analysis method introduced in this thesis has the potential to support value chains in improving their competitiveness.
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ABSTRACTThe international financial system has undergone deep changes since the 1970s and its stability cannot be reached in spite of actor's interests or the existence of countless coordination fora. Analyzing the system's incentive structure, one can note that its stability depends on the control of imbalances, which are not always harmful for States, creating, thus, a disturbing component in the quest for international financial management. Furthermore, non-state actors have acquired a disproportional share of power following financial globalization, escaping the control of States and of the international community.
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This paper investigates the impact of personal affinity toward a charity and information regarding financial management of potential recipient charitable organizations on decisions to donate. Using an experiment, the study examines how personal donation decisions differ from corporate donation decisions made by managers and how the emotional intelligence of donors affects donation decisions. The results indicate that threshold and financial information on charities assembled by the Better Business Bureau, a charity rating agency, made a significant impact on corporate donation decisions. The study also shows that emotional intelligence plays an important role that aids both individual donors and managers to regulate their donation decisions.
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Au Mali, une loi hospitalire a t adopte en 2002 pour dfinir le cadre institutionnel dune rforme majeure. Cette loi a dcrt des transformations substantielles de la structure interne, tant administrative que clinique des tablissements publics hospitaliers notamment limplication des populations locales dans la prise de dcision de ltablissement, lautonomie administrative et financire travers la dlgation budgtaire et limplication des professionnels de sant la gestion, lintgration des services de spcialit et la participation du secteur priv au service public hospitalier. Cependant, la capacit des hpitaux russir les transformations prvues a t remise en question par la majorit des acteurs internes et externes. Lobjectif de cette thse a t dtudier de quelle manire lhpital malien se transforme sous la pression de la dcentralisation des pouvoirs de ltat et dtudier comment les groupes dacteurs ragissent face ces changements partir de deux cadres danalyse. Le premier cadre intgre les caractristiques essentielles des transformations hospitalires en termes de diffrents types de dcentralisation et le second cadre inspir des travaux de Crozier et coll. (1977) analyse les jeux de pouvoir entre les groupes dacteurs hospitaliers selon deux niveaux savoir un niveau stratgique et systmique. Pour cela, nous avons conduit une tude multiple de deux cas et utilis trois modes de collecte des donnes savoir les entrevues semi-structures auprs des informateurs cls, lanalyse documentaire, et lobservation lors de runions. Dans un premier temps, les analyses ont rvl pour les changements intervenus dans la structure, selon limportance des responsabilits attribues lhpital public, (1) plusieurs variantes de la dcentralisation. Globalement, lintention politique tait focalise sur une dlgation puis une dconcentration et une dvolution; les mcanismes mis en place ont pench plus vers une dconcentration puis une dlgation et une dvolution tandis que les transformations rellement effectues dans les tablissements publics hospitaliers ont plutt confirm une dconcentration en plus dune dlgation particulirement dans le cas de limplication des populations locales dans la gestion hospitalire. Tandis que lhpital public pouvait faire des recettes partir du recouvrement partiel des cots des soins auprs des usagers, ltat gardait une main forte sur la gestion financire et la gestion du personnel, et dfinissait les directives et les objectifs poursuivre. (2) Les analyses apportent une comprhension des liens existant entre les diffrents lments du processus de rforme, le type de mcanisme mis en place dans le cadre de la rforme semble dterminer le type de transformation effectu selon les fonctions que peut assurer lhpital public. La logique traduit le passage de la dlgation vers une dconcentration qui est juge comme tant la forme la moins pousse dune dcentralisation. Dans un deuxime temps, les rsultats confirment la prsence de conflit entre les normes professionnelles tablies et reconnues par les professionnels de sant et les normes organisationnelles et institutionnelles mises en avant par la rforme. Elles sont dfendues par la majorit des gestionnaires qui sont imputables face aux autorits alors que les normes professionnelles dominent dans les services cliniques. Les deux cas ont mis en vidence le soutien de leur direction gnrale, il existait une tension dans les ractions des mdecins, qui a t variable selon le type de changement structurel vis, tandis que les infirmiers se sont montrs plutt accessibles face aux nouvelles mesures introduites par la rforme. Lune des originalits de cette thse tient au fait que trs peu de travaux sur les pays en dveloppement ont tent doprationnaliser de faon multidimensionnelle les concepts de dcentralisation avant danalyser les variantes susceptibles dexister entre eux et les stratgies dveloppes par les groupes dacteurs de lhpital. En outre, alors que la pertinence de la prise en compte des caractristiques du contexte organisationnel dans la mise en place des rformes des systmes de soins est au cur des proccupations, ce travail est lun des premiers analyser linfluence de linteraction entre le processus de rforme hospitalire et les prises de position des acteurs. Les rsultats de cette thse fournissent des recommandations aux dcideurs politiques et aux gestionnaires quant aux modes de changement structurel privilgier ou en viter dans la planification, lexcution et la mise en uvre du processus de rforme hospitalire en fonction des caractristiques du contexte organisationnel sanitaire. La planification de la rforme est essentielle : laborer un projet dtablissement discut et valid par lensemble des acteurs de lhpital. Ce projet doit tre compatible avec les objectifs du schma dorganisation sanitaire nationale et dterminer les moyens en personnel et en quipements, dont lhpital doit disposer pour raliser ses objectifs. Concevoir un cadre budgtaire et financier hospitalier flexible (qui va allger la chaine de prise de dcision), sur lequel reposera le nouveau systme de gestion des hpitaux. La capacit de mobilisation et dexcution des ressources hospitalires devrait renforcer lautonomie de gestion. Enfin, promouvoir une culture de lvaluation et faciliter les valuations priodiques de la mise en uvre de la rforme hospitalire par des organismes dvaluation externes et indpendants.
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El objetivo de este trabajo es presentar el diseo de un proyecto de mejora a travs de la filosofa TOC para la gestin Administrativa del Hospital El Tunal del Nivel III de Bogot DC, durante el perodo 2013. Para lograr el objetivo de la propuesta de mejoramiento basada en la filosofa TOC (Ingls siglas Theory of Constraints), se centra en crear un proceso de mejora continua en la gestin administrativa del Hospital El Tunal. Esta entidad es una Empresa Social del Estado y tiene por objeto la prestacin de servicios de salud a usuarios que presentan algn tipo de enfermedad o trastorno orgnico que afecta su salud; se centra en mejorar, corregir y proporcionar una mejor calidad de vida al usuario que viene a cubrir sus necesidades de salud. Este producto de investigacin terminar con una propuesta centrada en la mejora de la gestin administrativa, basada en la filosofa TOC aplicado a la cartera morosa, tratando de ofrecer una serie de soluciones a los problemas actuales que impactan estas organizaciones centrndose en la mejora continua, la velocidad de flujo de los recursos administrativos, verificando si es eficaz en beneficio de los usuarios y los profesionales de la salud.