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Auf der Suche nach operativer Exzellenz im Krankenhaus: Logistik als Rationalisierungsinstrument und strategischer Wettbewerbsfaktor in einem dynamischen Marktumfeld
Walther, Markus - 2005
Das Gesundheitswesen in Deutschland steht vor gravierenden Veränderungen: Die gesellschaftlichen Aufgabenstellungen … Restrukturierungsansätze im Krankenhaus. … the existing structures in the health care sector in general and the hospital sector in particular. The environmental …
Persistent link: https://www.econbiz.de/10009451142
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On Hospital Competition: Quality, Efficiency, and Ownership
Herr, Annika - 2009
In this research we will focus on three topics which we think are particularly relevant for hospital competition: i … to detect and reduce inefficiencies in this market. Therefore, hospital inefficiency is one main aspect in our research … similar population of agents. In Germany and in comparable economies, three types of hospitals can be found: private for …
Persistent link: https://www.econbiz.de/10009451161
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Incentive Compatibility and Efficiency in the Contractual Insurer-Provider Relationship - Economic Theory and Practical Implications: The Case of North Carolina
Schmid, Andreas - 2007
Die Arbeit besch?ftigt sich mit der optimalen Vertragsgestaltung zwischen Krankenversicherern und Leistungserbringern. Ausgehend von verschiedenen Aspekten der Vertragstheorie erfolgt eine Spezifikation auf die Besonderheiten des Gesundheitswesens. Der Fokus liegt einerseits auf einer...
Persistent link: https://www.econbiz.de/10009485586
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Peran Internal Audit Terhadap Pengendalian dalam Internal Penjualan Aluminium PT. Inalum Kuala Tanjung
Sinaga, Marisa Theresia - 2010
Sale activity play an important part because from this activity will be formed an earnings, therefore sale activity need to be controlled. Sale operation need the report of analyzing sale activity laying open undesirable growth to enable performed a corrective action, so that needed a shares...
Persistent link: https://www.econbiz.de/10009464591
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Vidaus audito teikiamos naudos įmonei vertinimo modelis
Savulytė, Renata - 2011
Tyrimo objektas – vidaus audito teikiama nauda įmonei. Tyrimo tikslas – išanalizavus vidaus audito teikiamą naudą įmonei lemiančius veiksnius, parengti vidaus audito teikiamos naudos vertinimo modelį. Uždaviniai: 1) išanalizuoti vidaus auditą kaip veiklą, kuri teikia naudą...
Persistent link: https://www.econbiz.de/10009478754
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A critical analysis of the role of the chief financial officer within local municipal council / Jevio Mculu
Mculu, Jevio - 2008
The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all...
Persistent link: https://www.econbiz.de/10009456011
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Performance management within the parameters of the PFMA
Roos, Mariaan - 2009
The objective of this thesis is to describe and examine the current state of research and knowledge on performance auditing and performance reporting, and how these two components of performance management can be applied in the public sector in South Africa, and, at the same time, be in line...
Persistent link: https://www.econbiz.de/10009457719
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Internal audit department characteristics/activities and audit fees : some evidence from Hong Kong firms
Ho, Sandra; Hutchinson, Marion - 2010
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and audit fee model data are acquired from...
Persistent link: https://www.econbiz.de/10009483463
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Governance Factors Affecting Internal Auditors' Ethical Decision Making: An Exploratory Study
Stewart, Jenny; O'Leary, Conor - 2007
Purpose This paper explores the ethical decision making of internal auditors and the impact of corporate governance mechanisms thereon. It also explores whether ethical decision making is influenced by years of experience in internal auditing. Design/methodology/approach Sixty-six internal...
Persistent link: https://www.econbiz.de/10009483469
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STRENGTHENING THE SUSTAINABILITY OF PUBLIC FINANCES BY MEANS OF FINANCIAL LAW FOCUSED ON THE CONTROL AND AUDIT EXERCISE
BOSTAN, Ionel; DASCĂLU, Elena Doina - 2016
The activity to prevent embrittlement sustainability of public finances should manifest itself permanently, regardless of economic circumstances - national or European. This, more so as it was set by the Stability and Growth Pact (SGP), which introduces new rules on fiscal policy. Regulations...
Persistent link: https://www.econbiz.de/10011437128