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An academic emergency department:residents' perspective
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作者 Anish F James Maya Jose 《World Journal of Emergency Medicine》 CAS 2012年第1期16-22,共7页
BACKGROUND:Since demographic changes have contributed to the growth of emergency medicine,a highly populous nation such as India needs to give physicians associated due credit and recognition.The management of knowled... BACKGROUND:Since demographic changes have contributed to the growth of emergency medicine,a highly populous nation such as India needs to give physicians associated due credit and recognition.The management of knowledge source must also be conducted with due care as the work environment is completely different from that of any other clinicians.METHODS:The data were collected by direct interaction with residents of the department.Additional information was gathered by observation.The data were verified for validity.RESULTS:This study was to bring out the benefits of proactive decisions that could further enhance the emergency department.But such decisions did not always result in positive responses and improved morale.When such decisions were retracted as it causes misalignment with the existing system.An academic emergency department was expected and physicians should enrich their knowledge about emergency medicine.CONCLUSIONS:The problems faced by emergency department might be similar but the way in which one tackles the situation would be different.Decision making in this hospital may not be the best but it would've been the optimum one given the conditions available. 展开更多
关键词 academic emergency department ADMINISTRATION INDIA Case study Hospital management Developing nations HR issues in emergency departments
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Triangulation Approach to Costing in Higher Education Institutions
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作者 Panagiotis V. Papadeas 《Journal of Modern Accounting and Auditing》 2013年第11期1431-1441,共11页
This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the ... This study presents a triangulation approach to the investigation of costing possibilities in Greek higher education institutions. The historical data contained in the financial statements of universities provide the expenditures of the latter. These expenditures are then re-determined with the use of independent variables (Jacobian determinants), as well as with activity-based costing (ABC) and interviews, in order to obtain certainty of accuracy of the calculations and an indication of the cost of educational services, which can help determine magnitudes and improve the long-term planning of university resources. The above process can be used to create cost drivers and cost pools for the new financial burden of academic departments (cost centres) and to calculate the cost per student for each department. This information does not function at variance with or as a substitute for traditional accounting systems but in parallel (or supplementally), providing administrators with more comparative data and a clearer picture of a university's economic operations which will facilitate its decision planning. Thus, it can provide higher education institutions with a decision-making tool for the following tasks: (1) allocation of national and community funds to university departments; (2) financing of textbooks, food, and accommodation; and (3) determining the optimum number of new enrolments. 展开更多
关键词 allocation criteria academic departments cost drivers cost pools DECISION-MAKING
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