Search results

This paper sets out to evaluate the potential of financial performance benchmarking as an expenditure control tool for a national pathology service comprising both public and private service providers.

Primary data were provided by direct consultation with a wide range of stakeholders, whose experience and perspectives were sought primarily through informal face‐to‐face interviews. The authors analyse these informant contributions alongside official reports and the published literature on dual public‐private health service provision.

Informants identified potential advantages and pitfalls in comparative pathology benchmarking for expenditure control. They also identified some significant negative implications for health service quality and suggested related compromises. Often misunderstood cost benchmarking issues are clarified in the paper.

Several areas of importance for further investigation are suggested.

The paper concludes that appropriate performance benchmarking can be applied to New Zealand pathology services as a useful service rationalisation tool and a realistic price‐signalling device, provided that certain safeguards on health service quality are in place.

General issues complicating financial performance benchmarking across sectors in a mixed economy for health service provision are identified for the guidance of researchers, decision‐makers and planners.

The Bureau of Economics in the Federal Trade Commission has a three-part role in the Agency and the strength of its functions changed over time depending on the preferences and ideology of the FTC’s leaders, developments in the field of economics, and the tenor of the times. The over-riding current role is to provide well considered, unbiased economic advice regarding antitrust and consumer protection law enforcement cases to the legal staff and the Commission. The second role, which long ago was primary, is to provide reports on investigations of various industries to the public and public officials. This role was more recently called research or “policy R&D”. A third role is to advocate for competition and markets both domestically and internationally. As a practical matter, the provision of economic advice to the FTC and to the legal staff has required that the economists wear “two hats,” helping the legal staff investigate cases and provide evidence to support law enforcement cases while also providing advice to the legal bureaus and to the Commission on which cases to pursue (thus providing “a second set of eyes” to evaluate cases). There is sometimes a tension in those functions because building a case is not the same as evaluating a case. Economists and the Bureau of Economics have provided such services to the FTC for over 100 years proving that a sub-organization can survive while playing roles that sometimes conflict. Such a life is not, however, always easy or fun.

This work examines the intersection between traditional human resource management and the novel employment arrangements of the expanding gig economy. While there is a substantial multidisciplinary literature on the digital platform labor phenomenon, it has been largely centered on the experiences of gig workers. As digital labor platforms continue to grow and specialize, more managers, executives, and human resource practitioners will need to make decisions about whether and how to utilize gig workers. Here the authors explore and interrogate the unique features of human resource management (HRM) activities in the context of digital labor platforms. The authors discuss challenges and opportunities regarding (1) HRM in organizations that outsource labor needs to external labor platforms, (2) HRM functions within digital labor platform firms, and (3) HRM policies and practices for organizations that develop their own spin-off digital labor platform. To foster a more nuanced understanding of work in the gig economy, the authors identify common themes across these contexts, highlight knowledge gaps, offer recommendations for future research, and outline pathways for collecting empirical data on HRM in the gig economy.

The motivation for this paper is to better understand the strengths and limitations of quantitative performance measures in a changing environment. The context is one of organisational change and innovative management. Using a case study approach, the paper presents a history of organisational change and focuses on attempts to drive and assess efficiency through performance measures in a public hospital‐based pathology laboratory. The various financial and non‐financial performance measures used in the laboratory are presented. A discrepancy between accounting reports and laboratory management analyses of costs is reported. The notorious difficulties of costing health services are examined through the dispute that arose about whether the mean cost‐per‐test was increasing or decreasing over a three‐year period. Competing representations of performance are analysed. Whilst the case study looks at a New Zealand example, many of the pressures facing pathology services are typical of medical laboratories worldwide. General issues of performance measurement are discussed.

This study focuses on a survey of chief financial officers (CFOs) in public firms in Japan concerning the following six points: the importance of the definition earnings quality; higher quality earnings; the determinants of earnings quality; prevalence, magnitude, and motivation of earnings management; accounting that influences earnings quality; and misrepresenting of earnings. The results are following: first, Japanese CFOs define earnings quality as earnings accurately reflecting economic reality, earnings accurately reflecting the results of operations, and earnings backed by cash flows, earnings sustainability, recurring, and consistent, and earnings reflecting long-term trend importance. Second, Japanese firms consider earnings that reflect consistent reporting choices over time as higher quality. They do not consider that earnings having accruals that are eventually realized as cash flow as higher earnings quality. Third, Japanese CFOs indicate that 30% of earnings quality is impacted by firm characteristics such as firm’s business model, industry, and macroeconomic conditions. Surprisingly, the influence of the board of directors is greater than the impact of their internal controls. Fourth, as for the determinants of earnings quality, CFOs consider that more than 70% of Japanese CFOs do not allow the discretion and that accounting standards limit their ability to report higher earning quality. Fifth, Japanese CFOs consider that higher earnings are influenced by accounting principles such as policies that match expenses with revenues and policies that rely on fair value accounting as much as possible. Sixth, CFOs themselves predict that 50% of Japanese firms use discretions and that they use 20% of earnings per share (EPS). Since there is inside and outside pressure to hit earnings benchmarks, Japanese firms possess the motivation to use earnings to misrepresent economic performance, Japanese managers see a red flag when generally accepted accounting principle’s earnings do not correlate with cash flow from operations.

Special education in the USA is, in most respects, a 20th century phenomenon and is now governed primarily by federal legislation first enacted in 1975. The federal law in its most recent reauthorization (2004) continues to require a free appropriate public education (FAPE) for all students with disabilities, a full continuum of alternative placements (CAP) ranging from residential or hospital care to inclusion in general education, an individual education plan or program (IEP) for each student identified as needing special education, and placement in the least restrictive environment (LRE) that is thought best for implementing the IEP. Parents must be involved in the special education process. Approximately 14 percent of public school students were identified for special education in 2004–2005, but the number and percentage of students identified in most high-incidence categories as needing special education have declined in recent years (the total for all categories was about 8.5 percent of public school students in 2010). A variety of evidence-based interventions can be used to address the wide range of instructional and behavioral needs of students with disabilities and their families, including transition to further education or work, family services, and teacher education. Special education in the USA may find new sources of support and thrive or may become less common or be abandoned entirely due to criticism and withdrawal of support for social welfare programs of government.

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.

To review and synthesize findings from peer-reviewed research related to students’ sources of ideas for writing, and instructional dimensions that affect students’ development of ideas for composition in grades K-8.

The ideas or content expressed in written composition are considered critical to ratings of writing quality. We utilized a Systematic Mixed Studies Review (SMSR) methodological framework (Heyvaert, Maes, & Onghena, 2011) to explore K-8 students’ ideas and writing from a range of theoretical and methodological perspectives.

Students’ ideas for writing originate from a range of sources, including teachers, peers, literature, content area curriculum, autobiographical/life experiences, popular culture/media, drawing, and play. Intertextuality, copying, social dialogue, and playful peer interactions are productive strategies K-8 writers use to generate ideas for composing, in addition to strategies introduced through planned instruction. Relevant dimensions of instruction include motivation to write, idea planning and organization, as well as specific instructional strategies, techniques, and tools to facilitate idea generation and selection within the composition process.

A permeable curriculum and effective instructional practices are crucial to support students’ access to a full range of ideas and knowledge-based resources, and help them translate these into written composition. Instructional practices for idea development and writing: (a) connect reading and writing for authentic purposes; (b) include explicit modeling of strategies for planning and “online” generation of ideas throughout the writing process across genre; (c) align instructional focus across reading, writing, and other curricular activities; (d) allow for extended time to write; and (e) incorporate varied, flexible participation structures through which students can share ideas and receive teacher/peer feedback on writing.