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Book part
Publication date: 29 January 2024

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Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some…

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Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Book part
Publication date: 6 December 2021

Aimee La France, Rosemary Batt and Eileen Appelbaum

The long-term financial stability of hospital systems represents a “grand challenge” in health care. New ownership forms, such as private equity (PE), promise to achieve better…

Abstract

The long-term financial stability of hospital systems represents a “grand challenge” in health care. New ownership forms, such as private equity (PE), promise to achieve better financial performance than nonprofit or for-profit systems. In this study, we compare two systems with many similarities, but radically different ownership structures, missions, governance, and merger and acquisition (M&A) strategies. Both were nonprofit, religious systems serving low-income communities – Montefiore Health System and Caritas Christi Health Care.

Montefiore's M&A strategy was to invest in local hospitals and create an integrated regional system, increasing revenues by adding primary doctors and community hospitals as feeders into the system and achieving efficiencies through effective resource allocation across specialized units. Slow and steady timing of acquisitions allowed for organizational learning and balancing of debt and equity. By 2019, it owned 11 hospitals with 40,000 employees and had strong positive financials and low reliance on debt.

By contrast, in 2010, PE firm Cerberus Capital bought out Caritas (renamed Steward Health Care System) and took control of the Board of Directors, who set the system's strategic direction. Cerberus used Steward as a platform for a massive debt-driven acquisition strategy. In 2016, it sold off most of its hospitals’ property for $1.25 billion, leaving hospitals saddled with long-term inflated leases; paid itself almost $500 million in dividends; and used the rest for leveraged buyouts of 27 hospitals in 9 states in 3 years. The rapid, scattershot M&A strategy was designed to create a large corporation that could be sold off in five years for financial gain – not for health care integration. Its debt load exploded, and by 2019, its financials were deeply in the red. Its Massachusetts hospitals were the worst financial performers of any system in the state. Cerberus exited Steward in 2020 in a deal that left its physicians, the new owners, holding the debt.

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The Contributions of Health Care Management to Grand Health Care Challenges
Type: Book
ISBN: 978-1-80117-801-3

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Content available
Book part
Publication date: 3 February 2022

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Perspectives on International Financial Reporting and Auditing in the Airline Industry
Type: Book
ISBN: 978-1-78973-760-8

Article
Publication date: 1 June 1899

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the…

Abstract

The Food Bill has emerged from the Grand Committee on Trade, and will shortly be submitted, as amended, to the House of Commons. Whatever further amendments may be introduced, the Bill, when passed into law, will but afford one more example of the impotence of repressive legislation in regard to the production and distribution of adulterated and inferior products. We do not say that the making of such laws and their enforcement are not of the highest importance in the interests of the community; their administration—feeble and inadequate as it must necessarily be—produces a valuable deterrent effect, and tends to educate public opinion and to improve commercial morality. But we say that by the very nature of those laws their working can result only in the exposure of a small portion of that which is bad without affording any indications as to that which is good, and that it is by the Control System alone that the problem can be solved. This fact has been recognised abroad, and is rapidly being recognised here. The system of Permanent Analytical Control was under discussion at the International Congress of Applied Chemistry, held at Brussels in 1894, and at the International Congress of Hygiene at Budapest in 1895, and the facts and explanations put forward have resulted in the introduction of the system into various countries. The establishment of this system in any country must be regarded as the most practical and effective method of ensuring the supply of good and genuine articles, and affords the only means through which public confidence can be ensured.

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British Food Journal, vol. 1 no. 6
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 1 July 2011

Jonathan A Jensen and Anne Hsu

This study examines the mediating role of Overall Service Quality in the service quality-customer satisfaction relationship in the context of professional football. Quantitative…

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Abstract

This study examines the mediating role of Overall Service Quality in the service quality-customer satisfaction relationship in the context of professional football. Quantitative data were collected from a survey of 415 spectators attending a professional football game in Greece. A confirmatory factor analysis (CFA) was employed to examine the validity of the scale. Multiple regression analyses was used to assess the mediation effect of Overall Service Quality. Results of the CFA and alpha test supported the psychometric property of the scale. Overall Service Quality was shown to mediate the relationship between the five dimensions of service quality and fans' satisfaction.

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International Journal of Sports Marketing and Sponsorship, vol. 12 no. 4
Type: Research Article
ISSN: 1464-6668

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Article
Publication date: 29 April 2014

Jane Burdett

The purpose of this study was to explore local and international business students' perceptions of their intercultural group work experience as a mechanism for developing…

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Abstract

Purpose

The purpose of this study was to explore local and international business students' perceptions of their intercultural group work experience as a mechanism for developing intercultural competence and group work skills.

Design/methodology/approach

Using qualitative interviews, the group work experiences of 11 final-year undergraduate local and international students in a business program in a large Australian university were analysed.

Findings

The findings suggest that international and local students working together on group assignments create social and academic situations that result in “at best” limited positive intercultural learning and relationships. Differences in expectations, motivations, language fluency, trust and relationship issues were evident when students collaborated on group assignments. Thus, it appears that group assignments are potentially flawed mechanisms for delivering the goals of intercultural competence and group work skills in business students.

Practical implications

Although this exploratory study is limited in scope, the research has implications for pedagogical strategies, in particular, the use and design of group assignments and the preparation of students for working on group tasks in intercultural groups. It also has implications for developing effective learning mechanisms that lead to improved student intercultural competence, greater socio-cultural engagement and the academic success of international and local business students, as well as positive learning experiences for all.

Originality/value

The findings of this study are likely to be a useful resource for university staff considering the use of group work assignments for the development of intercultural understanding and competence and collaborative skills.

Details

Journal of International Education in Business, vol. 7 no. 1
Type: Research Article
ISSN: 2046-469X

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Article
Publication date: 1 March 2014

John H. Bickford III and Cynthia W. Rich

Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate…

Abstract

Common Core State Standards Initiative mandates increased readings of informational texts within English Language Arts starting in elementary school. Accurate, age-appropriate, and engaging content is at the center of effective social studies teaching. Textbooks and children’s literature—both literary and informational—are prominent in elementary classrooms because of the esoteric nature of primary source material. Many research projects have investigated historical accuracy and representation within textbooks, but few have done so with children’s trade books. We examined children’s trade books centered on three historical figures frequently incorporated within elementary school curricula: Eleanor Roosevelt, Rosa Parks, and Helen Keller. Findings revealed various forms of historical misrepresentation and differing levels of historicity. Reporting such lacunae is important for those involved in curricular decisions. We believe children’s books, even those with historical omissions and misrepresentations, provide an unique opportunity for students to incorporate and scrutinize diverse perspectives as they actively assemble historical understandings. All secondary narratives, even historically representative children’s books, can benefit from primary source supplementation. We guide teachers interested in employing relevant and rich primary source material.

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Social Studies Research and Practice, vol. 9 no. 1
Type: Research Article
ISSN: 1933-5415

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Article
Publication date: 17 December 2020

Michael Dudley, Peter Young, Louise Newman, Fran Gale and Rohanna Stoddart

Indefinite immigration detention causes well-documented harms to mental health, and international condemnation and resistance leave it undisrupted. Health care is non-independent…

Abstract

Purpose

Indefinite immigration detention causes well-documented harms to mental health, and international condemnation and resistance leave it undisrupted. Health care is non-independent from immigration control, compromising clinical ethics. Attempts to establish protected, independent clinical review and subvert the system via advocacy and political engagement have had limited success.

The purpose of this study is to examine the following: how indefinite detention for deterrence (exemplified by Australia) injures asylum-seekers; how international legal authorities confirm Australia’s cruel, inhuman and degrading treatment; how detention compromises health-care ethics and hurts health professionals; to weigh arguments for and against boycotting immigration detention; and to discover how health professionals might address these harms, achieving significant change.

Design/methodology/approach

Secondary data analyses and ethical argumentation were employed.

Findings

Australian Governments fully understand and accept policy-based injuries. They purposefully dispense cruel, inhuman and degrading treatment and intend suffering that causes measurable harms for arriving asylum-seekers exercising their right under Australian law. Health professionals are ethically conflicted, not wanting to abandon patients yet constrained. Indefinite detention prevents them from alleviating sufferings and invites collusion, potentially strengthening harms; thwarts scientific inquiry and evidence-based interventions; and endangers their health whether they resist, leave or remain. Governments have primary responsibility for detained asylum-seekers’ health care. Health professional organisations should negotiate the minimum requirements for their members’ participation to ensure independence, and prevent conflicts of interest and inadvertent collaboration with and enabling systemic harms.

Originality/value

Australia’s aggressive approach may become normalised, without its illegality being determined. Health professional colleges uniting over conditions of participation would foreground ethics and pressure governments internationally over this contagious and inexcusable policy.

Details

International Journal of Migration, Health and Social Care, vol. 17 no. 1
Type: Research Article
ISSN: 1747-9894

Keywords

Article
Publication date: 1 January 1953

WE begin a new year, in which we wish good things for all who work in libraries and care for them, in circumstances which are not unpropitious. At times raven voices prophesy the…

Abstract

WE begin a new year, in which we wish good things for all who work in libraries and care for them, in circumstances which are not unpropitious. At times raven voices prophesy the doom of a profession glued to things so transitory as books are now imagined to be, by some. Indeed, so much is this a dominant fear that some librarians, to judge by their utterances, rest their hopes upon other recorded forms of knowledge‐transmission; forms which are not necessarily inimical to books but which they think in the increasing hurry of contemporary life may supersede them. These fears have not been harmful in any radical way so far, because they may have increased the librarian's interest in the ways of bringing books to people and people to books by any means which successful business firms use (for example) to advertise what they have to sell. The modern librarian becomes more and more the man of business; some feel he becomes less and less the scholar; but we suggest that this is theory with small basis in fact. Scholars are not necessarily, indeed they can rarely be, bookish recluses; nor need business men be uncultured. For men of plain commonsense there need be few ways of life that are so confined that they exclude their followers from other ways and other men's ideas and activities. And, as for the transitoriness of books and the decline of reading, we ourselves decline to acknowledge or believe in either process. Books do disappear, as individuals. It is well that they do for the primary purpose of any book is to serve this generation in which it is published; and, if there survive books that we, the posterity of our fathers, would not willingly let die, it is because the life they had when they were contemporary books is still in them. Nothing else can preserve a book as a readable influence. If this were not so every library would grow beyond the capacity of the individual or even towns to support; there would, in the world of readers, be no room for new writers and their books, and the tragedy that suggests is fantastically unimaginable. A careful study, recently made of scores of library reports for 1951–52, which it is part of our editorial duty to make, has produced the following deductions. Nearly every public library, and indeed other library, reports quite substantial increases in the use made of it; relatively few have yet installed the collections of records as alternatives to books of which so much is written; further still, where “readers” and other aids to the reading of records, films, etc., have been installed, the use of them is most modest; few librarians have a book‐fund that is adequate to present demands; fewer have staffs adequate to the demands made upon them for guidance by the advanced type of readers or for doing thoroughly the most ordinary form of book‐explanation. It is, in one sense a little depressing, but there is the challenging fact that these islands contain a greater reading population than they ever had. One has to reflect that of our fifty millions every one, including infants who have not cut their teeth, the inhabitants of asylums, the illiterate—and, alas, there are still thousands of these—and the drifters and those whose vain boast is that “they never have time to read a book”—every one of them reads six volumes a year. A further reflection is that public libraries may be the largest distributors, but there are many others and in the average town there may be a half‐dozen commercial, institutional and shop‐libraries, all distributing, for every public library. This fact is stressed by our public library spending on books last year at some two million pounds, a large sum, but only one‐tenth of the money the country spent on books. There are literally millions of book‐readers who may or may not use the public library, some of them who do not use any library but buy what they read. The real figure of the total reading of our people would probably be astronomical or, at anyrate, astonishing.

Details

New Library World, vol. 54 no. 6
Type: Research Article
ISSN: 0307-4803

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