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The article highlights the distinguished career of Martha Gerhart, a renowned classical vocal coach whose work has deeply influenced the field. Topics include her extensive contributions to opera houses, her significant role in translating and publishing vocal anthologies, and her impactful career as a music coach and accompanist.

Fluctuations in the international price of crude oil follows the axioms of the market economy, in which the prevailing price level is mostly decided by the demand and supply mechanism as a fundamental element. Oil price shocks has a negative and significant effect on Gross Domestic Product. Oil shocks transmission mechanism to the economy, starting from the effects of demand, supply, and even exchange rate of trade. Another factor having a significant effect on the stability of the financial system is the monetary cycle, which consists of inflation and the effect of exchange rates. The type of data in this study was time series data taken from January 2020 to December 2022 by conducting a documentation study conducted on the publication of monthly transaction reports from the required data. Financial System Stability Index is measured by the Credit Growth Rate of North Sumatra and monthly data from the Monetary Cycle and Macroeconomic Factors of World Oil Price. Inflation Variable had the highest extraction value, meaning that inflation had a significant effect on North Sumatra Financial Stability and this of course must be taken into consideration for the North Sumatra government in overcoming the impact of covid-19 which can disrupt the financial stability of North Sumatra. The variable money velocity was a moderating variable affecting the relationship between currency exchange rates and the financial system stability of North Sumatra. The results found that financial system stability could be realized by limiting the circulation of foreign currency in Indonesia by only granting ownership permits and foreign currency transactions for certain needs. Then the government must also play a serious role in dealing with the symptoms of inflation by ensuring that the supply chain of basic commodities for industrial and household needs can be comprehensively available so that inflation control can be carried out properly, so that the stability of the monetary system in a country can be achieved significantly and sustainably. [ABSTRACT FROM AUTHOR]

Copyright of African Journal of Reproductive Health is the property of Women's Health & Action Research Centre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of African Journal of Reproductive Health is the property of Women's Health & Action Research Centre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aims to examine the relationship between intellectual capital and value creation in Small and Medium Enterprises (SMEs) companies by exploring the role of innovation orientation and innovation finance capital as mediator variables. This is important to do because in this era of globalization, intellectual capital (IC) is a crucial aspect that must be owned by companies. This is because the existence of IC can improve company performance and be able to compete in an increasingly competitive industry. The sample consisted of 137 participants obtained through a survey study using a path analysis regression model with IMB SPSS to test the research hypothesis. Empirical results show that intellectual capital and innovation have a significant and positive effect on SME value creation. This research enlightens SMEs and the domain of government principles on SME operations and systems. Government and organizational leaders need to improve control and promote close relationships among SMEs. This research can be a reference regarding the influence relationship between intellectual capital and value creation in SMEs. Value creation for SMEs is important to study so that management has input for improving performance, both in terms of products, services, and financial management. [ABSTRACT FROM AUTHOR]

Background: Rural hospitals are increasingly at risk of closure. Closure reduces the availability of hospital care in rural areas, resulting in a disparity in health between rural and urban citizens, and it has broader economic impacts on rural communities as rural hospitals are often large employers and are vital to recruiting new businesses to a community. To combat the risk of closure, rural hospitals have sought partnerships to bolster financial performance, which often results in a closure of services valuable to the community, such as obstetrics and certain diagnostic services, which are viewed as unprofitable. This can lead to poor health outcomes as community members are unable to access care in these areas. Purpose: In this article, we explore rural hospital service offerings and financial performance, with an aim to illuminate if specific service offerings are associated with positive financial performance in a rural setting. Methods: Our study used hospital organization data, as well as county-level demographics with periods of analysis from 2015 and 2019. We employed a pooled cross-sectional regression analysis with robust standard errors examining the association between total margin and service lines among rural hospitals in the United States. Results: The findings suggest that some services deemed unprofitable in urban and suburban hospital settings--such as obstetrics and drug/alcohol rehabilitation--are associated with higher margins in rural hospitals. Other unprofitable service lines--such as psychiatry and long-term care--are associated with lower margins in rural hospitals. Conclusion: Our results suggest the need of rural hospitals to choose services that align with environmental circumstances to maximize financial performance. Practice Implication: Hospital administrators in rural settings need to take a nuanced look at their environmental and organizational specifics when deciding upon the service mix. Generalizations regarding profitability should be avoided to maximize financial performance. [ABSTRACT FROM AUTHOR]

Copyright of Zeitschrift für Politikwissenschaft is the property of Springer Nature and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background and Purpose. Financial management (FM) knowledge, skills, and attitudes (KSAs) are essential components of contemporary physical therapist (PT) practice. The Commission on Accreditation in Physical Therapy Education requires that FM content is included in professional PT education program (PTEP) curriculums but provides freedom in how the content is delivered. The purpose of this systematic review is to identify learning experiences PTEPs used to educate students regarding FM KSAs that are necessary for entry-level PT practice in the United States. Methods. Articles were eligible for inclusion if they were 1) published in a peerreviewed scholarly journal, 2) written in English, and 3) described a learning experience used to deliver FM content. Articles describing didactic education, clinical education, or service-learning activities that were a required or voluntary component of professional PTEPs in the United States were included if they reported on objectives or outcomes related to FM. Electronic databases and relevant journals were searched. Search results were subjected to title, abstract, and fulltext review. Selected articles were evaluated for methodological rigor. Pertinent data were extracted, analyzed, and synthesized. Results. Eighteen articles were included. Four categories were identified: 1) classroom learning 2) clinical education 3) pro bono clinics, and 4) service learning. Discussion and Conclusion. Student PTs were exposed to FM content in several ways. There was variability in whether participation was required or voluntary, the time commitment required by the student, and the concepts to which students were exposed. There are many opportunities for future research in this area from operationally defining FM, determining necessary FM KSAs for entrylevel PTs, and to identifying the most effective learning experiences to ensure that new clinicians are prepared to effectively engage in this aspect of clinical practice. [ABSTRACT FROM AUTHOR]

Introduction. The purpose of this study was to explore the perceptions of physical therapists (PTs) regarding the importance of financial resource management (FRM) knowledge, skills, and attitudes (KSAs) for entry-level practice and investigate the roles of PT education programs (PTEPs), clinical education experiences (CEEs), and employers in addressing these KSAs. Review of Literature. FRM KSAs have been identified as components of professionalism and leadership and, as such, are a required element in student PTs (SPTs) educational preparation. Subjects. A purposive sampling of convenience strategy was employed by requesting a free mailing list for Ohiolicensed PTs. Methods. An online survey was developed based on PT Clinical Performance Instrument Criterion #17, "Patient Management: Financial Resources," as this tool is frequently used to endorse entry-level status of SPTs. Potential participants were solicited through email. Mixed methodology was used to analyze survey results. Results. The survey was completed by 266 PTs. FRM KSAs in legal and regulatory compliance were perceived as most important, followed by coding and billing. Forty-eight percent of participants indicated that FRM KSAs were "less important" (n = 111) or "considerably less important" (n = 17) than clinical care skills, whereas 39.8% (n = 106) believed that these skills are of the same level of importance. Ten themes were derived from qualitative responses regarding the FRM content that should be provided by PTEPs. Participants indicated that the role of PTEPs was to provide an introduction and foundation to FRM, whereas CEEs should facilitate intentional exposure and opportunities to apply FRM KSAs with supervision. Employers were expected to provide education regarding clinicspecific operations and reimbursement considerations, as well as mentorship that included reviewing complex billing for accuracy, offering guidance for improving time management skills, and discussing fiscal responsibilities to both the employer and patient. Discussion and Conclusion. This information may guide PTEPs and clinical personnel in providing focused meaningful instruction regarding FRM aspects of PT practice to SPTs and entry-level clinicians. [ABSTRACT FROM AUTHOR]

Pulmonary rehabilitation (PR) is a highly effective intervention for persons with chronic respiratory diseases, resulting in improvement in exercise capacity, dyspnea, health-related quality of life, mood, reduced hospitalization, and improved survival and cost savings post-COPD hospitalization. Despite demonstrated effectiveness, PR is underutilized in part due to lack of awareness, limited access, and inadequate PR reimbursement. Poor payment is a long-standing barrier to PR's financial stability and access. Addressing PR payment, access, and utilization is a complex challenge and requires strategic, collaborative long-term approaches to meaningful solutions. Strategies to overcome payment disparities begin with legislative approaches to address limitations of Centers for Medicare and Medicaid Services coverage. Additional priorities include permanent approval for remote physician and advanced practice provider (APP) PR supervision, PR referrals by APPs, telerehabilitation using two-way audio/video technology, and elimination of the PR lifetime maximum limit of 72 h or units/patient. Methods are needed to effectively link appropriate PR prescribing and encouragement with primary care providers, hospitalists, case managers, and hospital navigators to optimize PR referrals. There is an important need to address inadequate PR access in rural settings. Potential opportunities to improve PR referrals and access include exploration of PR synergies with value-based care models that emphasize high-quality care and cost savings. Development and use of effective PR provider tools and resources may help address the above challenges as well as financially benefit PR programs. [ABSTRACT FROM AUTHOR]

Government of India has provided Indian Public Health Standards to improve rural health care services and health status, but still rural laboratory is a cause of concern. This study is performed to understand the laboratory facility-level gaps that need to be addressed to improve the public primary health centres (PHCs) present in rural areas. The laboratory assessment is performed for governance, financing, resources and services, and results are validated with the PHC laboratory performance. The current assessment shows critical gaps in the facilities regarding governance, services, resources and financing required for the laboratory services at the rural primary health care level. Governance and services need to be strengthened the most, followed with sustained availability of resources and financing. Poor health status in rural areas necessitates public health response based on health systems. Therefore, health system preparedness in the form of laboratory services is essential in primary health care facilities. [ABSTRACT FROM AUTHOR]

The purpose of this study is to investigate the relationship between individual personality traits such as locus control and materialism in financial decision making under mortality salience conditions. Mortality saliance is the condition in which an individual realizes that life is full of vulnarability. The study was conducted by Quasi Experiment and data anaylized by using Analysis Univariate (ANOVA) for a total of 329 samples. Experiment procedure involved in three steps, first begin to assess the level of materialism, risk attitude and locus control of each participant, (2) divided the participant to High and Low group and Control group, (3). Done the manipulation check, (4). Tested their preference by choices of the financial product. The participants were females working in government and private banks and microfinance institutions. Participants are divided into two groups, 2X2 and categorized by the level of mortality salience conditions, risk attitude and materialism. The result found that participants in high saliance mortality conditions in internal locus control and high materialism levels preferably invest in long-term financial products that give a high return compared to group participants with low levels of external locus control and in low mortality saliance conditions and low level of materialism. It is explained that individuals in high mortality saliance become more materialistic and more likely to invest in long-term financial products. Internal locus control means an individual is confident within themselves to take probability loss over big return. Mortality salience is positively correlated with strengthening the level of materialism and individual risk-taking behavior within a participant as wealth produces happiness and confidence that relieves the feeling of vulnerability in life. [ABSTRACT FROM AUTHOR]

During the realization of the work, we encountered obstacles and a lack of literature, both in the theoretical and empirical aspects. Also, during the review of the literature, we also encountered a lack of local research in terms of addressing these problems by researchers of different profiles, which belong to the topic that will be analyzed in this study. The purpose of the paper is to review and analyze the empirical literature related to the impact of financial statements on management decision-making, but empirical research in this field of study is relatively few, so in general empirical research is lacking, which makes it more difficult further expanding the research in this paper. The aim was to evaluate the relevance of accounting practice with accounting rules based on the theoretical framework based on the review of empirical research. [ABSTRACT FROM AUTHOR]

The article deals with the financial management of construction companies in the Czech Republic during 2014-2021, i.e., an 8-year period. Since the data collection also provided information on the years of the COVID-19 pandemic crisis, the paper focuses on the financial management of construction companies during this period. Financial management means the management of companies' assets, i.e., fixed and current assets and the management of financial resources that cover these assets. Financial resources are divided into own and external resources. Liquidity is also related to the issue of financial management where current liquidity including all current assets to cover short-term liabilities is taken into account. The paper is divided into two parts: the former analyses the period until the COVID-19 pandemic crisis i.e., 2017-2019, and the latter analyses the period during the years of the COVID-19 pandemic crisis i.e., 2020-2021. The aggregate data for the entire period under study is also recorded. An important outcome of the paper is highlighting the possible differences in the financial management of construction companies before and after the COVID-19 pandemic crisis. The methods used in the research described in the article are closely related to those used in financial analysis, in particular the basic vertical analysis method and the ratio indicator method, where the current ratio is taken into account. [ABSTRACT FROM AUTHOR]

Purpose: This study analyzes the impact of the value relevance of accounting information on price-to-earnings ratios in Pakistan during the stock market boom and bust period. Design/Methodology/Approach: Data from 322 non-financial firms listed in PSX from 2005 to 2022 is used in a study. The financial variables data has been hand-collected from annual reports published on the company’s websites and PSX Data Stream. The ADF test and panel OLS method are used for data analysis. Findings: The findings show that the EPS and book value variables positively and significantly influence the price-to-earnings ratio during the market boom and bust period. The CEPS, net income, and change in net income are found to be insignificant factors of price-to-earnings during market boom and bust periods. Implications/Originality/Value: It is concluded that VRAI plays an imperative role in influencing price-to-earnings ratios; therefore, investors should consider this information to invest in the stock market. [ABSTRACT FROM AUTHOR]

Little is known about nursing home (NH) financial status in the United States even though most NH care is publicly funded. To address this gap, this descriptive study used 2019 Medicare cost reports to examine NH revenues, expenditures, net income, related-party expenses, expense categories, and capital structure. After a cleaning process for all free-standing NHs, a study population of 11,752 NHs was examined. NHs had total net revenues of US$126 billion and a profit of US$730 million (0.58%) in 2019. When US$6.4 billion in disallowed costs and US$3.9 billion in non-cash depreciation expenses were excluded, the profit margin was 8.84 percent. About 77 percent of NHs reported US$11 billion in payments to related-party organizations (9.54% of net revenues). Overall spending for direct care was 66 percent of net revenues, including 27 percent on nursing, in contrast to 34 percent spent on administration, capital, other, and profits. Finally, NHs had long-term debts that outweighed their total available financing. The study shows the value of analyzing cost reports. It indicates the need to ensure greater accuracy and completeness of cost reports, financial transparency, and accountability for government funding, with implications for policy changes to improve rate setting and spending limits. [ABSTRACT FROM AUTHOR]

This study highlights the importance of incorporating subjective measures of identifiable problematic money issues in financial education workshops conducted by extension specialists. Addressing problematic money behaviors such as overspending, financial infidelity, and financial enabling empowers individuals to overcome harmful financial habits and improve basic money management practices such as paying bills on time and saving. The distinction between problematic money issues and money disorders, as well as overspending and compulsive buying, is clarified. The study uses empirical testing on problematic money behaviors and their association with fundamental money management practices to inform the development of comprehensive financial training and counseling programs. [ABSTRACT FROM AUTHOR]

With the explosion in contract labor use and expenses that occurred during the pandemic, health systems are being challenged to better understand, manage, and control how temporary labor is utilized for meeting staffing needs. New contracting strategies and a refocused relationship with third-party agencies can improve the efficient use of contract labor. [ABSTRACT FROM AUTHOR]

Copyright of African Journal of Reproductive Health is the property of Women's Health & Action Research Centre and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Cinta de Moebio is the property of Universidad de Chile, Facultad de Ciencas Sociales and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article discusses the Clinical Assistant (CA) program implemented by Western Health in Victoria, Australia, in response to the COVID-19 pandemic. The program recruited final year medical students to work as Level 4 Casual Support Service employees, assisting with administrative and low-risk clinical tasks in hospitals. The program has been successful in relieving the workload of junior doctors and providing valuable experience for medical students. The article suggests that the CA program could be a sustainable solution to ongoing workforce shortages in the healthcare system and could be applied in other industries facing similar challenges. [Extracted from the article]

This paper examines the decline of the fraternity of St. George in Nottingham between 1459 and 1546. It uses the guild's accounts in conjunction with Nottingham's rich surviving documentary materials to investigate the financial management of the fraternity by its officers. It argues that the officers were adept at negotiating shifting economic conditions by switching between various revenue streams. However, this adroit management did not stem the tide of membership decline. It discusses the role of religious reform in the guild's ultimate demise. It investigates why the decline in membership started long before any moves towards state-sponsored religious reform in the 1540s. It examines the impact of key individuals upon the guild's history. It argues that, for a more nuanced view of the decline of fraternal organizations in this period, a recognition of individuals' impact upon institutions needs to be incorporated into our understanding of institutions' influences upon the economy. [ABSTRACT FROM AUTHOR]

Importance: Little is known about how and to what extent persistent concussive symptoms affect occupational performance in adults. Objective: To evaluate the impact of persistent postconcussive symptoms on occupational performance. Design: A cross-sectional study design was used in which the occupational performance needs of adults with persistent concussion symptoms were identified by a trained occupational therapist via semistructured interview. Setting: University research space. Participants: Adults ages 18 to 60 yr experiencing persistent concussion symptoms. Outcomes and Measures: Occupational performance was evaluated using the Canadian Occupational Performance Measure. Data were then categorized by two researchers using the Occupational Therapy Practice Framework: Domain and Process (4th ed.). Results: The most commonly affected occupational performance areas included education and work, social participation, and performance of instrumental activities of daily living. Conclusions and Relevance: Aligning with prior knowledge of the impact of psychosocial difficulties and higher order cognitive deficits on daily life, performance of complex occupations is heavily affected in adults with persistent concussive symptoms. Plain-Language Summary: The functional impact of symptoms that adults experience postconcussion becomes apparent as they return to their life occupations. The results of this study showed that adults with persistent concussive symptoms more commonly experienced occupational challenges with participation in education, social activities, and the performance of instrumental activities of daily living, with subtle, important variations in symptoms across adults. Detailed, client-centered evaluation of occupational performance changes postconcussion is an area of potential growth for occupational therapy practice and research. The study results showed that the most commonly affected occupational performance areas for adults with persistent concussion symptoms included education and work, social participation, and the performance of instrumental activities of daily living. [ABSTRACT FROM AUTHOR]

The COVID-19 pandemic has significantly affected the way supply chains function and operate. Supply chain resiliency (SCR) has become increasingly more relevant to the pandemic, with corporations and governments realising that their supply chains were not as resilient leading to shortages/delays of many consumer products. Delays in the delivery of essential items, including medicines, food supplies and healthcare equipment, have exposed the challenges that a supply chain might face during a major disruption such as the global pandemic, regional conflicts and natural disasters. The purpose of this study is to identify and evaluate some of the critical inhibitors associated with SCR during COVID-19. The study employs multi-criteria decision-making utilising the fuzzy analytical hierarchy process. This research was conducted in the context of the Indian pharmaceutical supply chains. The research showed that there are seven major inhibitors to SCR. The findings of the current study are expected to aid the pharmaceutical supply chain managers in identifying and evaluating the critical inhibitors to achieving SCR and designing strategies to mitigate any future catastrophe like a global pandemic. [ABSTRACT FROM AUTHOR]

This paper attempts to measure and report the extent and magnitude of tax evasion in the medical sector and to be compared with other selected human-to-human (Η2Η) life services in the Greek economy. Specific household expenditures for human (Η2Η) services for the period 2011–2017 were analysed, using data from the annual 'Household Budget Survey (HBS)' of the Hellenic Statistical Authority (ELSTAT) and were compared with the financial administrative data from the 'Statistical Business Register (SBR)', which is updated on an annual basis with data provided by the tax authority, depending on the case-specific characteristics of each sector under study that have been taken into account in the calculations. The research showed that the participation of doctors in the phenomenon of tax evasion as a whole has been declining in recent years while other human economic activities are responsible many times over for the perpetuation and exacerbation of the phenomenon. The annual tax evasion on average for the period 2011–2017, for the medical sector, is estimated to amount to €565.6 million (0.31% of the Greek GDP – mean value of the same period), while for the 'accommodation services (hotels)' sector, it is estimated to €3.3 billion (1.84% of GDP), to €6.8 billion for the catering sector (3.76% of GDP), to €2.1 billion for the education sector (1.18% of GDP), to €87.3 million for the hairdressing/other beauty treatment services of the personal service sector and finally to €50.3 million for the funeral and related services sector. [ABSTRACT FROM AUTHOR]

This article aimed to investigate the challenges that Ethiopia faces during COVID-19. The article looks highly at COVID-19, political instability, desert locust and the ideal conflict between Ethiopia and Egypt on the great Ethiopian renaissance dam. Economic rescission, food insecurity and internal war are also the main topics clearly discussed. The results revealed that unemployment, inflation and income inequality are aggravated as pandemics arise. Thousands were killed and others were displaced due to internal political instability. Output reduction and famine resulted due to desert locust infestation. Bad political spirit is also one fact in Ethiopia due to ideal conflict with Egypt. Consequently, thousands have been arrested; killing innocent people, food insecurity, economic depression and displacement were highly aggravated. While other countries have been moving to prosperity, the Ethiopian economy has been challenged with stagnation. Therefore, the authors suggest that there should be strong intervention from both non-governmental organisation and the government of Ethiopia. Let Ethiopia's recovery come to tell new development. [ABSTRACT FROM AUTHOR]

The problem of reforming the organizational and legal framework for the functioning of the provincial state chambers and the newly established tax inspection on the Left Bank of Ukraine in the second half of the 19th century and early 20th century is examined. Considerations of the need to unify the state apparatus and optimize the management of direct taxes were significant during this period. The reforms recorded that, having lost their economic and control functions, the state chambers became fiscal administrative institutions, managing the treasuries of the Ministry of Finance and administratively monitoring the accrual of state revenues and the issuance of state expenditures. This was accompanied by the strengthening of the power within the treasury chamber of the chairman, and the transition from a collegial treasury chamber to a complete bureaucratic institution. The transformations gave the provincial treasury chambers a qualitatively new level of powers in the field of tax administration in the provinces, ensuring that the role played by the chambers in the local state apparatus did not diminish. The creation of a tax inspection significantly improved the practice of financial authorities of the Russian Empire, particularly in the Ukrainian provinces of the Left Bank of Ukraine. At the end of the 19th century and the beginning of the 20th century, normative acts of higher power more clearly regulated the job responsibilities of the tax inspection ranks. The studied practice of the tax inspection revealed that trade supervision, particularly by officials of the tax inspection and state chambers in the Kharkiv, Poltava, and Chernihiv provinces, aimed more at preventing violations rather than prosecuting and punishing. It was concluded that the tax reform only partially led to serious changes in the structure of the state chamber, and the local financial management perceived tax inspectors as an additional resource to address urgent issues. The transformations led to a qualitatively new level of tax administration in the provinces, providing the state chambers with the opportunity to move to physical control over the progress of tax cases. Overall, as a result of changes in the structures of the state chambers and the tax inspection, the local administration of the Ministry of Finance significantly increased its presence in the territory of the Left Bank of Ukraine. It was revealed that on the Left Bank of Ukraine there was a broad social base for small business, but extensive fiscal policy was one of the reasons for slowing down the process of entrepreneurship as a taxable class in the Left Bank of Ukraine. Low salaries caused an outflow of officials. It has been suggested that staff shortages in the state chambers and the tax inspectorate led to the recruitment of more liberal regulations to the central and local staff of the Ministry of Finance, including persons who did not have the relevant ranks or had no ranks at all, provided they had higher education. [ABSTRACT FROM AUTHOR]

The article aims to identify and understand the effects that new financial technologies produce on the management of organizations and analyzes, on the one hand, the evolution over time of these technologies, corroborating the concepts and classifications used in the specialized literature, and on the other hand investigates the factors that influenced their appearance, examining in parallel the possible fields of the most critical technologies existing in the financial industry. This study highlights the production of new Fintech technologies, which results in increased competition for the supply of financial services and products and, in return, potentially disruptive changes in these sectors with a determining effect on the management of financial institutions. [ABSTRACT FROM AUTHOR]

Background: Mobile devices have been used by many older adults and have the potential to assist individuals with subjective cognitive complaints (SCCs) in daily living tasks. Financial management is one of the most complex daily activity for older adults, as it is easily impaired in the prodromal stage of dementia and cognitive impairment. Aim: To investigate financial management ability among older adults from SCCs and mobile device proficiency. Methods: A self-administered questionnaire was sent to 529 participants who were ≥ 65 years and regularly use mobile devices. Participants were divided into four groups based on SCC prevalence and scores of the Mobile Device Proficiency Questionnaire (MDPQ-16). Financial management abilities were compared between groups using the Process Analysis of Daily Activities for Dementia subscale. Regression model and crosstabulation table were used to investigate associations in detail. Results: A significant difference in financial management ability was observed among the four groups (p < 0.001), with the dual impairment group showed significantly lower than the robust and SCC groups (p < 0.001). Educational history, sex, and MDPQ-16 score were significantly associated with participants’ financial management ability (p ≤ 0.01). The proportion of participants who could use ATMs and electronic money independently was significantly lower among those with low proficiency in mobile devices (LPM), regardless of SCC (p < 0.05). Conclusion: The LPM group showed an impaired ability to manage their finances, particularly in situations where they would use information devices. Therefore, healthcare professionals should assess not only the SCC but also their proficiency with mobile devices to predict their impairment in activities of daily living. [ABSTRACT FROM AUTHOR]

Objective -- Our article examines the effects of Quebec's provincial funding agency (FRQ)'s revised 2022 OA policy on researchers. Following FRQ's participation as a cOAlition S funding agency, which involves endorsing Plan S principles, we provide an overview of the OA options for researchers. We examine these options under the FRQ 2019 and FRQ 2022 policy years, account for the effect of transformative agreements (TA) on OA publishing options, as well as the financial implications for researchers under the revised policy. Methods -- The researchers extracted a list of FRQ-funded publications from years 2020 to 2022 using the DOI registration agency Crossref. Using this sample set, the researchers quantitatively analyzed OA options under the previous policy and the revised one, comparing the two. To determine the effect of transformative agreements (TAs)s, we reviewed current agreements offered through Canada's national licensing agency Canadian Research Knowledge Network (CRKN). Results -- We found that the self-archiving method for open access (OA) is reduced under the revised 2022 policy. Our results lead us to anticipate the pressure felt by authors who will be required to pay article processing charges (APCs) to meet grant requirements. Conclusion -- The current publishing patterns of FRQ-funded researchers are primarily concentrated in hybrid journals not covered by transformative agreements. As such, researchers will face additional financial costs should these publishing patterns continue. Concerted efforts among all stakeholders (researchers, universities, libraries, and funders) are needed to sustainably transition to immediate OA. [ABSTRACT FROM AUTHOR]

The management of the technical reserve in Empresas Promotoras de Salud (EPS) in Colombia demonstrates adequate financial capacity to ensure the effective delivery of healthcare services. Nevertheless, the reserve's inherent nature and the unpredictability it engenders in planning engender financial risks that impair the long-term viability of such companies. The study aims to examine how filed invoices, unsubmitted authorizations, and estimated unknown debts affect the technical reserve of EPSs in Colombia from 2016 to 2021 using statistical methods like Online Linguistic Support, Autoregressive Moving Average, Autoregressive Conditional Heteroscedasticity, and Vector Autoregression. A descriptive and correlational study was conducted, considering current regulatory policies and the health insurance industry. Time series data were analyzed and revealed an inverse correlation between the explanatory and response variables. The method permits the assessment of two variables that impact technical reserve management: an increase in filed invoices and undetected claims results in decreased reserves, and filed authorizations have the opposite effect. Technical term abbreviations are explained upon their initial use in the text. Citations follow a consistent footnote style and formatting features. Similarly, we forecasted the impulse response function for the effect of technical reserves and suggested developing a predictive methodology to manage, regulate, or eradicate financial management vulnerabilities linked to HPC in Colombia. We emphasize the significance of precise authorizations for medical services since undiscovered debts may lead to financial losses for health care providers. A systematic approach is necessary to adhere to applicable regulations, including Law 100 of 1993 and associated resolutions and decrees. Healthcare providers can enhance their financial performance by ensuring accurate authorization and billing practices, thereby avoiding financial penalties. [ABSTRACT FROM AUTHOR]

Healthcare-associated infections (HAIs) have a significant impact on patients' morbidity and mortality, and have a detrimental financial impact on the healthcare system. Various strategies exist to prevent HAIs, but economic evaluations are needed to determine which are most appropriate. To present the financial impact of a nationwide project on HAI prevention in intensive care units (ICUs) using a quality improvement (QI) approach. A health economic evaluation assessed the financial results of the QI initiative 'Saúde em Nossas Mãos' (SNM), implemented in Brazil between January 2018 and December 2020. Among 116 participating institutions, 13 (11.2%) fully reported the aggregate cost and stratified patients (with vs without HAIs) in the pre-intervention and post-intervention periods. Average cost (AC) was calculated for each analysed HAI: central-line-associated bloodstream infections (CLABSIs), ventilator-associated pneumonia (VAP) and catheter-associated urinary tract infections (CAUTIs). The absorption model and time-driven activity-based costing were used for cost estimations. The numbers of infections that the project could have prevented during its implementation were estimated to demonstrate the financial impact of the SNM initiative. The aggregated ACs calculated for each HAI from these 13 ICUs – US$8480 for CLABSIs, US$10,039 for VAP, and US$7464 for CAUTIs – were extrapolated to the total number of HAIs prevented by the project (1727 CLABSIs, 3797 VAP and 2150 CAUTIs). The overall savings of the SNM as of December 2020 were estimated at US$68.8 million, with an estimated return on investment (ROI) of 765%. Reporting accurate financial data on HAI prevention strategies is still challenging in Brazil. These results suggest that a national QI initiative to prevent HAIs in critical care settings is a feasible and value-based approach, reducing financial waste and yielding a significant ROI for the healthcare system. [ABSTRACT FROM AUTHOR]

Importance: Occupational therapists often address financial occupations of clients with acquired functional impairments who experience challenges with financial capability (FC). Objective: To explore the intervention literature aimed at improving FC in five diagnostic adult populations. Data Sources: MEDLINE, CINAHL, PsycInfo, EconLit, and EMBASE; researchers also completed backward and forward citation searching and contacted expert authors. Study Selection and Data Collection: Two independent reviewers completed article screening, selection, and extraction using a scoping review approach; a priori inclusion criteria were peer-reviewed articles, written in English, involving adults with one of five diagnostic conditions, describing any intervention to improve FC. Findings: Twenty-four articles met the inclusion criteria. Most articles were aimed at substance use or mental health populations (n = 20); fewer focused on brain injury (n = 2), multiple sclerosis (n = 1), or mixed-diagnosis (n = 1) populations. Only 4 were randomized controlled trials (RCTs). Interventions were heterogeneous and complex, including components of skills training (n = 21), individualized budgeting (n = 18), representative payeeship (n = 11), education (n = 10), structured goal setting (n = 7), savings building (n = 5), metacognitive strategies (n = 2), and assistive technology (n = 1). Conclusions and Relevance: Despite growth in the area, the literature regarding FC intervention is limited, with few RCTs and many populations unrepresented. The literature for a systematic review of FC intervention efficacy for these populations is insufficient, particularly because included studies used varied components, limiting comparison. Further research is imperative to guide evidence-based practice. Plain-Language Summary: This study is an overview of literature about interventions to address the financial occupations of clients with acquired functional impairments. The findings give occupational therapy researchers and clinicians the information they need to begin analyzing, using, and building the evidence to support the use of interventions to improve clients' financial capability and well-being. This study provides an overview of literature regarding interventions to improve the financial capability of clients with acquired functional impairments. [ABSTRACT FROM AUTHOR]

"Smart government: Practical uses of artificial intelligence in local government (Improving financial management with AI)" by Chris Chiancone is a comprehensive book that explores the applications of artificial intelligence (AI) in local government. It provides insights into how AI can be integrated into local government operations, improving citizen services, traffic flow, public safety, and financial management. The book offers real-world examples and in-depth explanations of AI-powered systems, such as budget forecasting and analysis, revenue management, fraud detection, risk mitigation, and tax compliance. While the book emphasizes the benefits of AI, it also acknowledges the challenges and ethical considerations associated with its implementation. However, some critiques suggest that the book could provide more practical examples, expand its geographical coverage, and delve deeper into the challenges of data availability. Overall, this book is recommended for those interested in studying the practical uses of AI in local government and its potential to bring about positive change. [Extracted from the article]

This study aims to develop a financial management model for micro and small businesses and develop a financial management assistance module for micro and small businesses. This study uses a development research design. For model development, the Design Based Research method was used with 4 stages of design-based research development developed by Reeves and modified by Cotton. W, Lockyer. L, Brickell. G. To test the model using action research techniques with action planning cycles, action implementation, and action reflection/evaluation. The research subjects were micro and small business actors in Surabaya, totaling 20 business actors. The results of the development of this model focuses on simple financial recording or bookkeeping, such as receiving money, spending money, purchasing and selling to make a profit. The guideline modules produced for each financial management model are also different, this is because the modules are prepared according to the needs of business actors and the material presented therein. [ABSTRACT FROM AUTHOR]

Financial management crises all over the world have demonstrated the need for risk management techniques for businesses seeking to maintain shareholder and consumer support. The purpose of this study is to assess the impact of risk management on the financial performance of commercial banks in the Western Balkans (WB) before and following COVID-19 for the years 2016-2021, with 40 commercial banks selected to represent all WB countries' commercial banks as a whole. The study revealed that risk management has a significant impact on the financial performance of WB commercial banks as assessed by Return on Assets (ROA) and Return on Equity (ROE). The research was done through the panel regression using fixed and random effect, whereas a dependent variable we have ROE and ROA and as independent variables, we have Solvency risk, Liquidity Risk and Credit Risk and COVID-19 as a dummy variable. Based on the panel regression model, it is found that the four independent variables have a significant impact, in the dependent variable. The results of this study lead us to recommend that central banks maintain strict rules about the minimum amount of equity required or the requisite ratios for deposits and loans. Since credit risk has a detrimental effect on the profitability of commercial banks, keeping a tight eye on lending activities and paying special attention to non-performing loans is also crucial. [ABSTRACT FROM AUTHOR]

The study examined municipal managers’ perceptions of extraordinary funding and its use to address COVID-19. In this multiple-case, quantitative and qualitative study, using embedded mixed methods, semi-structured interviews were conducted in six case-municipalities in São Paulo state. Secondary data for 2020 to 2022, drawn from information systems, were analysed. The municipalities differed by population, health expenditures and access to federal funding, making it possible to observe different financial management strategies and resource allocation. In addition to the extraordinary funding, considerable budget transfers were found to have been made by Parliamentary Amendments during the study period. In a context where the national Unified Health System is underfunded, extraordinary funding and budget transfers by Parliamentary Amendments often enabled managers to organise municipal health systems to meet their understanding of health needs and possible responses to those needs. Funding to address COVID-19 was allocated mainly to medium- and high-complexity services and to engaging private companies [ABSTRACT FROM AUTHOR]

Objective: To quantify the value of maternity health care — the relationship of outcomes to costs — in Queensland during 2012–18. Study design: Retrospective observational study; analysis of Queensland Perinatal Data Collection data linked with the Queensland Health Admitted Patient, Non‐Admitted Patient, and Emergency Data Collections, and with the Medicare Benefits Schedule (MBS) and Pharmaceutical Benefits Scheme (PBS) databases. Setting, participants: All births in Queensland during 1 July 2012 – 30 June 2018. Main outcome measures: Maternity care costs per birth (reported in 2021–22 Australian dollars), both overall and by funder type (public hospital funders, MBS, PBS, private health insurers, out‐of‐pocket costs); value of care, defined as total cost per positive birth outcome (composite measure). Results: The mean cost per birth (all funders) increased from $20 471 (standard deviation [SD], $17 513) during the second half of 2012 to $30 000 (SD, $22 323) during the first half of 2018; the annual total costs for all births increased from $1.31 billion to $1.84 billion, despite a slight decline in the total number of births. In a mixed effects linear analysis adjusted for demographic, clinical, and birth characteristics, the mean total cost per birth in the second half of 2018 was $9493 higher (99.9% confidence interval, $8930–10 056) than during the first half of 2012. The proportion of births that did not satisfy our criteria for a positive birth outcome increased from 27.1% (8404 births) during the second half of 2012 to 30.5% (9041 births) during the first half of 2018. Conclusion: The costs of maternity care have increased in Queensland, and many adverse birth outcomes have become more frequent. Broad clinical collaboration, effective prevention and treatment strategies, as well as maternal health services focused on all dimensions of value, are needed to ensure the quality and viability of maternity care in Australia. [ABSTRACT FROM AUTHOR]

This article explores the pivotal role of corporate finance in shaping and implementing sustainable business practices within the contemporary corporate landscape. In the context of an increasingly globalized and environmentally conscious world, businesses are confronted with the imperative to integrate sustainability principles into their core strategies. The field of corporate finance, traditionally associated with capital allocation and financial management, is being redefined as a strategic enabler of sustainability. This paper presents a comprehensive conceptual framework that elucidates the synergistic relationship between corporate finance and sustainable business practices. The framework posits that corporate finance plays a multifaceted role in sustainability, comprising three key dimensions. First, it encompasses the mobilization and allocation of capital towards sustainable initiatives, emphasizing the importance of impact investment and responsible financing. Second, corporate finance facilitates risk management through the incorporation of Environmental, Social, and Governance (ESG) factors, fostering long-term resilience and value creation. Lastly, it supports strategic decision-making by promoting sustainability metrics as vital performance indicators. Furthermore, this article dissects the various mechanisms through which corporate finance influences corporate sustainability, encompassing financial innovation, stakeholder engagement, and corporate governance. By recognizing that corporate finance is not merely an ancillary function but a strategic driver of sustainability, firms can harness its potential to create competitive advantages, enhance brand reputation, and secure access to sustainable financing sources. [ABSTRACT FROM AUTHOR]

The authors of this study aim to carry out a dynamic and structural analysis of the revenues and expenses of an economic entity supplying drinking water, for the period 2021-2022, to highlight their evolution as a result of the increase in the water tariff. For the profitability of the activity of the analyzed economic entity, it is particularly important to know the expenses caused by the performance of the specific activity and, respectively, to identify the best ways to improve its performance. As is known, the correlated analysis of expenses and the management of financial, material, and human resources is the basis of the managerial decision-making process of an economic entity. The objective of this research is to develop an analysis of expenses related to incomes in order to highlight their evolution, as well as the factors that influence their size. The research focused on the study of specialized literature, complemented by a case study comprising the vertical analysis of the profit and loss account, as well as the dynamic and structural analysis of the expenses and revenues of a company in the targeted field. The obtained result resides in the observation that, for the analyzed entity, the revenues adversely influence the efficiency of the total expenses. The article ends with the authors' conclusions regarding how the expenses related to the analyzed entity's revenues evolved during the mentioned period and the effect over time of the resulting variations. [ABSTRACT FROM AUTHOR]

The right to the highest attainable standard of health is a fundamental right of every human being without distinction as to race, religion, political belief, or economic or social condition. Spent wisely, aid and other forms of government spending are essential for attaining this right, as well as driving development. However, taxpayer funds from high-income governments such as the UK, France, and Germany are increasingly being funneled through development finance institutions (DFIs) toward multi-million-dollar investments in for-profit health care corporations in low- and middle-income countries. This contributes to the corporatization and financialization of health care in these contexts and is implicated in profiteering and exploitation, the denial of treatment to those who cannot afford it, and a range of human rights abuses--all with little or no accountability. This paper examines the human rights obligations of a sample of European DFIs and the International Finance Corporation, drawing on the "availability, accessibility, acceptability, and quality" right to health framework. We find that this investment approach is not only limiting the realization of the fundamental right to health for all but also placing significant barriers to accessing quality, affordable health services. [ABSTRACT FROM AUTHOR]

Reproductive Health Account construction was a long-envisioned dream in the State of Karnataka, India, for capturing inter-actor fund flows in reproductive health. Previous attempts in few states lead to successful identification of enablers and disablers within this systemic context. A Reproductive Health Account was constructed using primary reproductive health expenditure data, collected from a pre-estimated sample size of 519 households spread across 15 villages, using probability proportional to size method, from two selected sub-districts Channapatna and Ramanagara, having mediocre performance indices, within Ramanagara District of Karnataka. Secondary data were extracted from public health websites. Expenditures incurred on six types of health services by respondents of reproductive age group (15–49) during financial year, 2017–2018, within two sub-districts was collected over financial year, 2018–2019. Processed data were then converted to four 'origin to destination' matrices each capturing fund movement among two actors, based on accounting principles of National Health Account to develop a contextual Reproductive Health Account. Study included four actors namely financial sources, financial agents, health providers and health activities, all pertaining to reproductive health domain. Matrices helped identify a massive 87.23% burden on households, majorly financed by mortgage bearing astronomical interests and sale of meagre assets. Public sector healthcare at 5.47% was found performing unsatisfactorily. Tertiary level was absorbing disproportional amount of 62.93% funds in conjunction with the laboratory and imaging services. Moreover, pharmaceutical bills at 22.97% caused prolonged distress to these households. Government intervention towards absence and shortage of quality infrastructure at the primary and secondary sector levels needs reviewing, for containment of the massive out-of-pocket expenditures. [ABSTRACT FROM AUTHOR]

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Financial management does not only mean the functions of accounting or finance, but also more broadly as it aims to ensure that the objectives of the organization are achieved by acting in accordance with laws, bylaws, internal regulations and contracts as well as to provide information reliable, accurate and timely in terms of financial and operational performance. Public money should be used well through the efficient, effective and economical use of their management information systems which include business and financial planning, accounting and reporting of some preliminary checks on the principles of accountability and other principles related to public finances. In the study, survey method, a quantitative research design was adopted. The participants were composed of randomly selected 80 employees of the Administration Directorate - Information Technology Sector and the Finance Directorate of the Municipality of Pristina. The data were collected via a questionnaire and an interview form. The obtained data were analysed via the SPSS software program. The results have revealed that additional training program should be planned in order to develop the and skills of the municipal staff in order to increase their performance and for the good of the municipality in general. [ABSTRACT FROM AUTHOR]