2007年美国波多里奇国家质量奖获奖企业介绍(三)夏普医疗护理中心(医疗卫生类)

波多里奇国家质量奖是由美国总统颁发的一项奖励和荣誉.2007年的5家组织经过提出申请并通过了严格的审核,证明他们在以下7个方面的卓越绩效:领导力、战略计划、专注顾客和市场、信息和分析、人力资源、过程管理、经营结果,从而获得了波多里奇国家质量奖.位于加利福尼亚州圣地亚哥城的夏普医疗护理中心成为2007年美国波多里奇国家质量奖(医疗奖)新的得主.     

使医疗保健业精益

精益最早开始于丰田汽车公司所采用的丰田生产方式(Toyata Pro- duction System,以下简称TPS)。它是一种持续改进方法,最初应用于制造车间,然后遍及整个企业,现     

缩小医疗保健业的质量深沟

在医疗保健组织中贯彻波多里奇奖医疗保健业卓越绩效准则可以推动高质量结果和改善财务绩效.波多里奇奖准则提出了一种结构用以帮助组织找准并聚焦于关键受益者的需求和期望所涉及的所有领域.简言之,准则可以改变医疗保健业.     

Flat tax reform: A quantitative exploration

This paper explores quantitatively the general equilibrium implications of a revenue neutral tax reform in which the current income and capital income tax structure in the U.S. is replaced by a flat tax, as proposed by Hall and Rabushka (1995), (The Flat Tax, 2nd ed. Hoover). The central aspects of such reform, the impact of tax reform on capital accumulation and labor supply, as well as its distributional consequences, are analyzed in a dynamic general equilibrium model. Main results are that, (i) the elimination of the actual taxation of capital income has an important and positive effect on capital accumulation; (ii) mean labor hours are relatively constant across tax systems, but aggregate labor in efficiency units increases; (iii) in all circumstances analyzed, the distributions of earnings, income and especially wealth become more concentrated.     

Accounting Insights from the Healthcare Sector

Over the last decade, significant accounting reforms have been considered by a wide range of state and local governments throughout the world. Few countries have undertaken such extensive reform of their public sector, or of their public sector accounting practices as an integral part of those reforms, as New Zealand. While the central government accounting reforms are more well known, the reforms at local government have been equally dramatic, the most recent being the introduction in 1998 of a long-term financial planning regime under the Local Government Amendment (No. 3) Act 1996. This paper examines the factors leading up to the legislation, describes the requirements of the new regime, identifies the accounting and related issues which have arisen and concludes with some lessons which other countries may wish to consider in their own quest for transparency and accountability.     

Accounting Insights from the Healthcare Sector

There has been a major debate on the merits of accrual accounting in the public sector in general. This paper is an implementation study of accrual accounting in local government. It examines this issue from an implementation perspective. The implementation perspective adopted draws on Matland's ambiguity–conflict model (1995). This research is informed by a combined methods approach: the analysis of public documents and debates; a survey of local authority capital accountants and case study information on management's perceptions of this accounting information. This research reveals a complex outcome of reformers' initiatives which has resulted in these accounting changes being retained within the accounting domain and having limited impact on wider potential users of this information.     

Poland: the reform of the pension system

The paper presents the system of social security provision introduced in Poland after World War II and discusses the demographic, political and economic reasons for its failure, as well as its impact on the Polish economy. The proposed reform scenarios from two major political proponents, the Ministry of Finance and the Ministry of Labour and Social Policy, are described. The recently finalised reform proposal is now being introduced, starting with the Polish Parliament (Sejm) passing a package of three acts concerning the split of the current pay-as-you-go single system into a pillar system, with provisions made for a transition period. The paper outlines the proposed changes, including the new role of the Social Security Institution (ZUS) in Poland, the structure of the first pillar of benefits and the opportunities for private companies to participate in the social security provision through the second and third pillars.     

The CAP: History and attempts at reform

This article outlines the economic consequences of the CAP, including the high level of protection, the burdens on consumers, taxpayers and the EU budget, environmental damage, the harm to international trading relations, and the failure to raise farmers' incomes. The numerous unsuccessful attempts at reform from 1968 to 1999 are described. Finally, some of the lessons of the reform attempts are drawn, including the apparent political impossibility of reducing farm support and bureaucratic intervention once it is in place.     

Costing and Pricing in Healthcare Private Firms

This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.