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La volonté d'aligner la croissance des dépenses de santé sur l'évolution de la richesse nationale a suscité des efforts de rationalisation dans la gestion des hôpitaux. Il est donc devenu essentiel pour leurs responsables de maîtriser parfaitement les données essentielles de la comptabilité hospitalière pour lire et interpréter les conséquences financières de leurs décisions. Cet ouvrage se propose de présenter, de façon claire et précise, les principaux éléments de la comptabilité hospitalière : comment élaborer un budget hospitalier et en suivre l'éxécution ? Que sont les amortissements et les provisions ? Comment construire et utiliser un bilan ou un compte administratif ? Qu'est-ce que la comptabilité analytique d'exploitation ? Il explicite également les modalités de facturation, les principaux ratios de trésorerie et la comptabilité des stocks. Les textes essentiels (décrets, arrêtés, circulaires...) relatifs à la comptabilité hospitalière sont réunis en annexe avec quelques exemples des documents les plus répandus. Un outil de travail indispensable pour tous ceux qui sont amenés à aborder l'hôpital par le biais de sa structure financière.
Cet ouvrage est une réédition numérique d’un livre paru au XXe siècle, désormais indisponible dans son format d’origine.
Building an Emergency Plan provides a step-by-step guide that a cultural institution can follow to develop its own emergency preparedness and response strategy. This workbook is divided into three parts that address the three groups generally responsible for developing and implementing emergency procedures—institution directors, emergency preparedness managers, and departmental team leaders—and discuss the role each should play in devising and maintaining an effective emergency plan. Several chapters detail the practical aspects of communication, training, and forming teams to handle the safety of staff and visitors, collections, buildings, and records. Emergencies covered include natural events such as earthquakes or floods, as well as human-caused emergencies, such as fires that occur during renovation. Examples from the Barbados Museum and Historical Society, the Museo de Arte Popular Americano in Chile, the Mystic Seaport Museum in Connecticut, and the Seattle Art Museum show how cultural institutions have prepared for emergencies relevant to their sites, collections, and regions.
This bilingual publication results from a four-day symposium aimed at capturing the general directions and analytical issues that characterize approaches to sustainable use in Africa. The papers included in this work are organized under four major headings: modes of use, devolution, scale issues and external issues. Authors explore these themes through the use of case studies and the description of specific regional experiences. External issues are further explored in a series of commissioned policy papers which have also been included.
This volume stems from a conference organised in November 2018 at theUniversity of Bucharest in the frame of the European Research Councilproject CASTELLANY ACCOUNTS, "Record-keeping, fiscal reform, andthe rise of institutional accountability in late-medieval Savoy: A source-orientedapproach". Both the conference and the volume have received fundingfrom the European Research Council (ERC) under the European Union's Horizon2020 research and innovation programme (grant agreement No. 638436).The volume traces the momentous transformation of institutions and administration under the impact of accounting records and procedures, c. 1250-1500. The focus on the materiality and organising logic of a range of accounts is complemented by close attention to the socio-political contexts in which they functioned and the agency of central and local officials.
The past three decades have seen enormous changes in the organisation of health care. This book explores the role of knowledge production and technology on these transformations, focusing on the market (attempts to embed principles of economic rationality and efficient use of resources in the shaping and delivery of health care), the laboratory (science, experiments and 'evidence' in the management of research, practice and policy) and the forum (the application of deliberative procedures and other forms of public consultation to health care decision making).
This text is aimed at students of information technology, as well as business students and general readers.
Strategic health planning, the cornerstone of initiatives designed to achieve health improvement goals around the world, requires an understanding of the comparative burden of diseases and injuries, their corresponding risk factors and the likely effects of invervention options. The Global Burden of Disease framework, originally published in 1990, has been widely adopted as the preferred method for health accounting and has become the standard to guide the setting of health research priorities. This publication sets out an updated assessment of the situation, with an analysis of trends observed since 1990 and a chapter on the sensitivity of GBD estimates to various sources of uncertainty in methods and data.
'Market Devices' addresses the crucial role of technical instruments in the construction of markets and explores how market devices are set to configure economic calculative capacities while observing the part they play in the marketability of goods and services.