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Providing health care to the poor is evolving in the new US marketplace. The Affordable Care Act has set goals enhancing access to health care, lowering costs and improving patient outcomes. A key segment in this evolution is the most vulnerable health-care population of all: Medicaid. This paper aims to provide a general review of how providing health care to Medicaid patients is changing including how socio-economic aspects of this vulnerable population affects the quality of the health care provided.

The paper is entirely secondary research; no primary research has been conducted.

Managed care Medicaid provides a risk-based model to treating a vulnerable health-care market segment. The jury is still out on whether managed care Medicaid (MCM) is improving health-care quality and saving cost, but the provision of health care to the Medicaid segment is definitely shifting from a fee-for-service model to value based payment. Very recent developments of new health-care delivery approaches present a positive outlook for improving quality and containing costs going forward.

At this stage, whether or not MCM saves money or provides better health-care quality to this vulnerable population is a work in progress. Health-care marketing can impact socio-economic aspects of health care for the poor. There is a need to follow up on the positive results being documented in demonstration health-care delivery models.

At this point, there has been no long-term study of whether managed care Medicaid offers better quality of health care and cost savings. The research to date suggest that the quality of health-care delivery to the poor is improving at a lower cost to payers.

Medicaid patients are an underserved market segment. Managed care Medicaid offers a new model that has the potential to provide quality care at acceptable cost. Critical to this vulnerable market segment is the need to integrate socio-economic aspects of the population with the delivery of health care.

There has been very little discussion of Medicaid overall in the marketing literature, much less any discussion of managed care Medicaid.

Resale price maintenance has been used as a management strategy for a long time. Even in the face of unfavorable court decisions, the concept, like a Phoenix, continues to rise from its ashes. Much evidence indicates a strong desire by some manufacturers to control their product's prices throughout a distribution channel. However, businesses must be careful not to overstep legal bounds in the implementation of an aggressive price policy. This article looks at resale price maintenance as a management technique and offers guidelines for the prospective marketer.

This paper provides a quantitative review of the literature on the repercussions of idiosyncratic information on firms’ cost of equity (CoE) capital. In total, I review the results of 113 unique studies examining the CoE effects of information Quantity, Precision and Asymmetry. My results suggest that the association between firm-specific information and CoE is subject to moderate effects. First, the link between Quantity and CoE is moderated by disclosure types and country-level factors in that firms in comparatively weakly regulated countries tend to enjoy up to four times greater CoE benefits from more expansive disclosure—depending on the type of disclosure—than firms in strongly regulated markets. Second, a negative relationship between Precision and CoE is only significant in studies using non-accrual quality proxies for Precision and risk factor-based (RFB)/valuation model-based (VMB) proxies for CoE. Third, almost all VMB studies confirm the positive association between Asymmetry and CoE, but there is notable variation in the conclusions reached when ex post CoE measurers are used.

As a consequence of the global financial and economic crisis, the European Commission recently reformed the audit market. One objective was to restore public trust in the auditing profession and thus to enhance the audit function. This study investigates whether perceptions of auditor independence and audit quality are influenced by audit firm rotation, auditor retention and joint audits, because regulators argue that these instruments can improve auditor independence and audit quality. Therefore, we conduct an experiment with bank directors and institutional investors in Germany. The results indicate a negative main effect for joint audits on perceived auditor independence, and that a rotation cycle of 24 years marginally significantly impairs participant perceptions of audit quality, compared to a rotation cycle of only ten years. Besides the main effects, planned contrast tests suggest a negative interaction between rotation and joint audit on participant perceptions of auditor independence. Moreover, a negative interaction effect is revealed between rotation after 24 years and retention on perceptions of audit quality. It is particularly noteworthy that we failed to identify a positive impact of the regulatory measures taken or supported by the European Commission on perceptions of auditor independence and audit quality.

This study examines the impact of bureaucratic structure on morale among hospital staff. Hypotheses are drawn from Hage's axiomatic theory of organizations, including the predicted negative impact on morale of formalization, centralization and stratification, and the positive impact on morale of task complexity. Contingency hypotheses involving structure and task complexity are also examined. Results indicate morale is either positively affected or unaffected by structure, and negatively affected by process. Some evidence of contingent effects are found. The findings are discussed within the broader context of Weber's theory of bureaucracy. This paper addresses the relationship between several structural features of bureaucracy and workers' morale in a hospital setting. It examines these relationships from broadly defined theoretical perspectives. In this connection, Weber's theory of bureaucracy is treated, as was the case in his original, as part of his general theory of rationalization in modern western society. The study considers the relationship between: 1) Formalization and morale, 2) Centralization and morale, 3) Stratification and morale, 4) Complexity and morale. These structural features of bureaucracy—formalization, centralization, stratification and complexity‐are treated as the means at the command of management for attaining organizational objectives. Worker morale is often referred to as the “level of feeling” about themselves among workers or about the work they perform (Revans, 1964; Veninga, 1982; Simendinger and Moore, 1985; Zucker, 1988). In effect, the term is used in stating that morale is high or low to suggest that something is right or wrong about the organization. Surprisingly, many of these studies do not explain why they are suggesting a particular state of morale, but only that the state of morale is crucial to the performance of the organization. In essence, morale is the level of confidence of the employees. It can vary from one department to the other due to specific or overall structural conditions of the organizations; without giving it routine consideration, performance will degenerate (Nelson, 1989).

Considers the growth and development of the temporary worker within the workforce and looks at the advantages and disadvantages this brings. Cites common characteristics found in this area and provides a brief case study. Covers the legal implications and the importance of employee classification under Equal Employment Opportunity Commission guidelines. Briefly outlines new developments in this area.

While the debate about fair value accounting (FVA) and the global financial crisis (GFC) of 2008-2009 has been explored in the academic and professional literature, there has been little debate about the consequences of FVA being implicated in the crash of Enron around 2001, and the effect of this on later FVA developments and the GFC. The purpose of this paper is to examine how well regulators, political actors, and other commentators may have understood the use, misuse, effects and consequences of FVA at the time of Enron, and to examine how this collective understanding (or lack thereof) has influenced later accounting policy, especially that going into and arising from the GFC.

Using content analysis, the commentary about FVA is traced through documents, primarily the US Congressional Hearings’ examination of the collapse of Enron that took place between December 2001 and December 2002. An assessment of the knowledge of and attitudes toward FVA is made from these and is then traced through later developments including policy responses before, during and after the GFC.

Links are found between the collapse of Enron and adjustments to FVA in the mid-2000s, which in turn became implicated in the GFC. These linkages are explored in the context of a fair value world view held by global standards setters in the mid-2000s. During the timeline from the 1990s to the mid-2000s, those advocating and adopting FVA as part of this world view, may have had collectively an insufficient understanding of the consequences or effects of FVA technology.

The study provides evidence of a direct link between Enron, the response of global standard setters, and the GFC controversy.

A brownfield site is well described by various definitions and the idea to redevelop it is supported by identifying numerous benefits for the society. Further, the existing literature covers a broad range of different aspects of the brownfield redevelopment thus elaborating different features. At present, there is no overview of the brownfield features from the real estate development perspective focusing on the physical, legal and financial aspects of a site and property. This paper aims to address these issues.

At first, this paper contributes with the literature survey after which the features were structured according to the real estate development perspective. Additionally, the authors distinguish different expert groups and show the importance of keeping apart their aggregated opinions. Fuzzy Delphi technique is considered as an excellent method to gather such diverse panel data since it supports expert diversity in its procedure and calculation. Additionally, this method captures the uncertainty due to the human factor in valuation and thus improves the validity of the features quantification.

The survey was among the experts grouped by the specific goals and tasks. This paper presents the findings how the different expert groups value the brownfield features relevant for development potential and what they are.

The paper aims to contribute to the complex decision‐making process in brownfield redevelopment by identifying, structuring and rating the most relevant features of development potential. The authors introduced the method that highlights the importance of rigorous procedure for the panel data collection and advances the weighting of the features. This is of particular importance for the field of the real estate development appraisal since the present features or variables influence the future marketability and cost of a development. Missing these features seriously endangers the appraisal. A similar threat can influence any econometric model recently extensively used in policymaking.

To evaluate in the first stage, the efficiency of changing the nature and the length of diols on the properties of perfectly hard sequences polyurethanes (PU). In the second, the thermal properties of a new series of segmented PU with different concentrations of soft sequences were determined.

The synthesis of segmented PU has been realised in two stages known as the pre‐polymer method. Various compositions of PU were obtained by keeping the poly(tetramethylene glycol) – PTMG molecular weights constant, but varying its concentration. The products obtained were characterised by IR, NMR, gel permeation chromatography and studied by differential scanning calorimetry.

The level of phase segregation depends on several parameters, especially the nature of the soft segment and its average molecular weight, nature of the hard sequence and the number of hydrogen bonds established in the PU sequences.

The segmented PU obtained were synthesised from PTMG of number molecular weight 2,000. They could also be synthesised from PTMG of molecular weight 600, 1,000, 2,000, 4,000, etc. The effect of change of PTMG molecular weight on PU properties could also be studied.

Better understanding of the morphology of segmented PU and its effect in the practical domains.

Novel perfectly hard sequences PU have been synthesised and characterised. The effect of soft sequence nature and concentration on the phase segregation in these new series of segmented PU is discussed.