Hospitals Accounting
Mostrando 13-22 de 22 artigos, teses e dissertações.
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13. A managerial accounting analysis of hospital costs.
Variance analysis, an accounting technique, is applied to an eight-component model of hospital costs to determine the contribution each component makes to cost increases. The method is illustrated by application to data on total costs from 1950 to 1973 for all U.S. nongovernmental not-for-profit short-term general hospitals. The costs of a single hospital ar
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14. Molecular Epidemiology of Clinical Isolates of Methicillin-Resistant Staphylococcus aureus in Taiwan
During July 2000 and October 2001, a total of 595 clinical isolates of methicillin-resistant Staphylococcus aureus (MRSA) were collected from six medical centers distributed in northern, central, and southern Taiwan. Specimen sources included blood (n = 279), pus (n = 173), sputum (n = 94), body fluids (n = 21), catheter tips (n = 20), and urine (n = 8). Pul
American Society for Microbiology.
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15. Cost allocation patterns between hospital inpatient and outpatient departments.
OBJECTIVE. This study examines changes in hospitals' cost allocation patterns between inpatient and outpatient departments in response to the implementation of the prospective payment system. DATA SOURCES AND STUDY SETTINGS. The analysis was carried out using data for 3,961 hospitals obtained from the Medicare Cost Reports and from the American Hospital Asso
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16. Financial incentives of subregional RAWP.
Accounting for the cross boundary flows of residents from one health authority treated by another has been considered by the review of the Resource Allocation Working Party (RAWP) formula by the National Health Service Management Board. A common concern is that the approximate costs used are unfair to those authorities (typically those with teaching hospital
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17. Diversity and stability of restriction enzyme profiles of plasmid DNA from methicillin-resistant Staphylococcus aureus.
Nosocomial infections caused by methicillin-resistant Staphylococcus aureus (MRSA) are a significant epidemiological problem. Detecting the sources of epidemic strains and preventing their access to patients, however, depend upon the availability of techniques to reliably distinguish among MRSA strains. We evaluated restriction enzyme analysis of plasmid DNA
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18. Socioeconomic variations in hysterectomy: evidence from a linkage study of the Finnish hospital discharge register and population census.
STUDY OBJECTIVE: To explore variations in rates for hysterectomy in relation to social class, education, and family income. DESIGN: Retrospective analysis of the 1988 Finnish hospital discharge register linked individually to the 1987 population census. SETTING: Finland. PARTICIPANTS: All women living in Finland aged 35 and over were the denominator populati
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19. Serotypes of Pseudomonas aeruginosa in clinical specimens in relation to antibiotic susceptibility.
Ninety-eight hospital strains of Pseudomonas aeruginosa isolated from six different hospitals in Athens were serotyped by a slide agglutination test with unabsorbed commercial antisera. Serotypes O6, O11, O12, and "pool E" strains (strains that agglutinated only in pool E, which contained antisera against O2, O5, O15, and O16 antigens, but did not agglutinat
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20. Charges for comprehensive obstetric care at teaching and nonteaching hospitals. A comparison.
We compared total charges for obstetric care at a major teaching hospital and faculty group practice with those at 3 nonteaching centers in western Washington. The patients were all enrollees of an employee-based health maintenance organization. Charges were used as a proxy for costs and included all outpatient, inpatient, and physician charges. In the teach
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21. Use of community versus individual socioeconomic data in predicting variation in hospital use.
OBJECTIVES: (1) To examine the association of socioeconomic characteristics (SES) with hospitalization by age group, and when using measures of SES at the community as opposed to the individual level. (2) Thus, to support the inference that socioeconomic factors are important in the analysis of small area utilization data and address potential criticisms of
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22. Uninsured status and out-of-pocket costs at midlife.
OBJECTIVE: To investigate how baseline health insurance coverage affects subsequent out-of-pocket costs and utilization of health services over a two-year period. DATA SOURCE: The first two waves of the Health and Retirement Study, a nationally representative survey of the noninstitutionalized population, ages 51 to 61 at baseline. Interviews were conducted