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Article
Publication date: 1 September 1994

Patricia J. Arnold, Theresa Davis Hammond and Leslie S. Oakes

Discussion of health care costs has expanded beyond the technicaldomains of accountancy and entered the realms of public discourse.Analyses this discourse through an examination…

1432

Abstract

Discussion of health care costs has expanded beyond the technical domains of accountancy and entered the realms of public discourse. Analyses this discourse through an examination of all the stories published in The New York Times between 1 April 1992 and 1 May 1993 which contained the phrase “health care costs”. Describes the current discourse and examines how antagonostic social interests strive to inscribe the concept of health care cost with conflicting meanings and ideological accents.

Details

Accounting, Auditing & Accountability Journal, vol. 7 no. 3
Type: Research Article
ISSN: 0951-3574

Keywords

Book part
Publication date: 23 February 2015

Gang Nathan Dong

Amid increasing interest in how government regulation and market competition affect the cost and financial sustainability in health care sector, it remains unclear whether health

Abstract

Purpose

Amid increasing interest in how government regulation and market competition affect the cost and financial sustainability in health care sector, it remains unclear whether health care providers behave similarly to their counterparts in other industries. The goal of this chapter is to study the degree to which health care providers manipulate accruals in periods of financial difficulties caused, in part, by the rising costs of labor.

Methodology

We collected the financial information of health care providers in 43 countries from 1984 to 2013 and conducted a pooled cross-sectional study with country and year fixed-effects.

Findings

The empirical evidence shows that health care providers with higher wage costs are more likely to smooth their earnings in order to maintain financial sustainability.

Originality/value

The finding of this study not only informs regulators that earnings management is pervasive in health care organizations around the world, but also contributes to the studies of financial book-tax reporting alignment, given the existing empirical evidence linking earnings management to corporate tax avoidance in this very sector.

Details

International Best Practices in Health Care Management
Type: Book
ISBN: 978-1-78441-278-4

Keywords

Article
Publication date: 6 February 2023

Elefherios Giovanis

The effects of disability are well recognised by the social security systems worldwide. This study aims to examine the disability and health-related costs of Syrian migrants in…

Abstract

Purpose

The effects of disability are well recognised by the social security systems worldwide. This study aims to examine the disability and health-related costs of Syrian migrants in Turkey using the standard of living (SoL) approach.

Design/methodology/approach

The empirical analysis relies on primary data collected from 1,067 Syrian migrants in Turkey, and the author applies the ordered Probit model. The SoL is operationalized by frequency of attendance to a Turkish theatrical play or movie, inviting Turkish friends for food and attending a theatrical play or movie with Turkish friends.

Findings

The findings show that health problems and disability are negatively related to the frequency of participation in socio-cultural activities. Moreover, employed, wealthier and educated Syrian migrants participate more frequently in the social and cultural activities explored.

Practical implications

The results show that the costs range between 9% and 38%, which translates in monetary values between 3,700 and 10,700 Turkish Liras (TL) per annum or between US$530 and US$1,530 expressed in 2020 values. These findings highlight the significant cost and burden that disability and health problems may put in migrant households.

Social implications

Policies encouraging immigrants to participate in socio-cultural events, particularly those with disabilities and health issues, may promote their integration into the host society’s social and cultural values. Furthermore, policies improving employment opportunities, income and educational attainment of Syrian migrants may enhance their participation in socio-cultural activities.

Originality/value

To the best of the author’s knowledge, this is the first study exploring the disability and health costs of migrants related to integration and participation in cultural activities.

Details

International Journal of Migration, Health and Social Care, vol. 19 no. 1
Type: Research Article
ISSN: 1747-9894

Keywords

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

18693

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Structural Survey, vol. 19 no. 3
Type: Research Article
ISSN: 0263-080X

Article
Publication date: 1 September 2001

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management…

14786

Abstract

Index by subjects, compiled by K.G.B. Bakewell covering the following journals: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Facilities, vol. 19 no. 9
Type: Research Article
ISSN: 0263-2772

Article
Publication date: 1 March 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14404

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Property Management, vol. 19 no. 3
Type: Research Article
ISSN: 0263-7472

Article
Publication date: 19 June 2019

Kim Normann Andersen, Jeppe Agger Nielsen and Soonhee Kim

The purpose of this paper is to enhance the knowledge about the use of online communication between patients and health-care professionals in public health care. The study…

Abstract

Purpose

The purpose of this paper is to enhance the knowledge about the use of online communication between patients and health-care professionals in public health care. The study explores digital divide gaps and the impacts of online communication on the overall costs of health care.

Design/methodology/approach

This study focuses on online health care in Denmark. The authors rely on population data from 3,500 e-visits (e-mail consultations) between patients and general practitioners (GPs) from 2009 to 2015. Additionally, they include survey data on the use of the internet to search for health-related information.

Findings

The analysis of the Danish data reveals a rapid uptake in the use of the internet to search for health-related information and a three-fold increase in e-visits from 2009 to 2015. The results show that the digital divide gaps exist also in the online health-care communication. Further, the study findings suggest that enforced supply of online communication between GPs and patients does not alleviate the costs. Rather, the number of visits to GPs has not been decreased significantly and health-care costs showing a marginal increase.

Research limitations/implications

Further data should be collected and analyzed to explore the impacts of other institutional factors and population cohort on the digital divide and healthcare costs. Also, it is difficult to estimate whether the increased use of online health care in the long run lead to lowering overall health-care costs. While the internal validity of the study is high due to the use of population data, the external validity is lower as the study results are based on the data collected in Denmark only.

Practical implications

The study offers important input for practice. First, leaders in government might reconsider how they can control the health-care costs when opening online channels for communication between patients and doctors. Second, concerns about digital divide issues remains, but the study suggests that the uptake of e-visits does not widen the socio-economic, gender or age gaps. For health policy concern, this is encouraging news to lead to an increasing push of online communication.

Social implications

The dynamics of online health-care communication may lead to mixed results and unexpected impacts on overall health-care costs.

Originality/value

The paper offers new insights in the impacts of mandatory supply of digital services. The Danish push-strategy has led to an enforced supply of e-visits and a rapid growing use of the online health care without widening digital divide but at the risk of potential increasing the overall costs.

Details

Transforming Government: People, Process and Policy, vol. 13 no. 2
Type: Research Article
ISSN: 1750-6166

Keywords

Open Access
Article
Publication date: 17 April 2019

Ricardo Kaufmann and Norma Pontet-Ubal

The estimation of the burden of a disease is one of the tasks with the longest tradition in health economics, which allows us to know the volume of resources that a country…

Abstract

The estimation of the burden of a disease is one of the tasks with the longest tradition in health economics, which allows us to know the volume of resources that a country allocates to a specific health problem, and to compare countries and diseases. Although the fundamental objective of health systems is not to reduce the cost of the disease, but to improve the health of the population, the studies of burden of disease establish the economic seriousness of the problem, orienting the priorities of action.

Government-funded medical expenditure in Uruguay for the last ten years has tripled in US dollars. The increase in the prevalence of overweight and obesity has contributed to this growth. According to the World Health Organization, Uruguay has the highest growing trend in the prevalence of both overweight and obesity in South America. We have previously estimated that economic burden linked to obesity will be more than US$500 million by 2020, a figure close to 1% of the country’s GDP.

In this study, we tried to generate a measure of value to ascertain the cost of inaction in the fight against obesity and its consequences linked to several non-communicable diseases. The cost of inaction is not defined as the cost of not doing, but as the cost of not implementing the right policies (in this case health prevention policies) at the right time.

Details

Emerald Open Research, vol. 1 no. 2
Type: Research Article
ISSN: 2631-3952

Keywords

Article
Publication date: 1 December 1998

P. Gary Jarrett

The purpose of this study was to undertake a diagnostic investigation of the international health care logistical environment to determine if regulatory policies or industry…

7720

Abstract

The purpose of this study was to undertake a diagnostic investigation of the international health care logistical environment to determine if regulatory policies or industry procedures have hindered the implementation of just‐in‐time systems. The analysis was conducted in a systematic manner and compared the anticipated benefits with those validated in other industries from the implementation of just‐in‐time. The study also compared the health care industry environments of the USA, UK, and Germany with the manufacturing industry. The author focussed on answering: first, why has the health care industry not implemented just‐in‐time; second, is it feasible for a healthcare provider to implement a just‐in‐time logistical system; and third, what benefits will a health care provider achieve by implementing just‐in‐time. Concludes that controlling health care pricing requires reducing product cost or continues to place limits on product prices, quantities of services, or both. An alternative approach to controlling prices is to restructure the market for health services to encourage greater price competition among providers.

Details

International Journal of Physical Distribution & Logistics Management, vol. 28 no. 9/10
Type: Research Article
ISSN: 0960-0035

Keywords

Article
Publication date: 1 May 2001

K.G.B. Bakewell

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18;…

14170

Abstract

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Details

Journal of Property Investment & Finance, vol. 19 no. 5
Type: Research Article
ISSN: 1463-578X

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