Üniversite döner sermaye işletmeleri, gerçekleştirdikleri çeşitli faaliyetlerle kamu kaynaklarının etkin kullanılması amacına hizmet etmektedirler. Proje, danışmanlık ve eğitim hizmetleri ise ...üniversite döner sermaye işletmelerinin en önemli faaliyetleri arasında yer almaktadır. Bu bağlamda, elde edilen gelirlerden, gelirin elde edilmesine katkıda bulunan personele belirli oranlarda dağıtılan ek ödeme tutarlarının hesaplanması ve muhasebeleştirmesi konusunun önem arz ettiğini belirtmek gerekmektedir. Bu önemden hareketle kaleme alınan bu çalışmada, üniversite döner sermaye işletmelerinde proje, danışmanlık ve eğitim hizmetleri adı altında yapılan faaliyetlere ilişkin ek ödeme tutarlarının hesaplanması ve muhasebeleştirilmesi konusunun açıklanması amaçlanmıştır. Bu amaç doğrultusunda öncelikle üniversite döner sermaye işletmelerinin genel yapısı hakkında bilgiler verilmiş daha sonra tasarlanan örneklerle konu detaylıca ele alınmıştır. Çalışmada, ek ödemeler üzerinden yapılan kesintilerin döner sermaye faaliyetlerini olumsuz etkileyebileceği ve bu nedenle ek ödemelere ilişkin vergi ödemeleri ve yapılacak diğer kesintiler konusunda yeni yasal düzenlemelere ihtiyaç olduğu sonucuna varılmıştır. Çalışmada ayrıca ek ödemelerin muhasebeleştirilmesinde kullanılabilecek hesaplara ilişkin önerilerde bulunulmuştur. Çalışmanın, kamu idarelerinde tekdüzen muhasebe uygulamalarını ele alması yönüyle muhasebe yazınına katkı sağlayacağı ve döner sermaye işletmeleri üzerinden faaliyetlerde bulunan öğretim elemanları ile muhasebe birimi çalışanlarına rehberlik edeceği düşünülmektedir.
Abstract
Background
Additional payment approach has been one of the most important incentives in long-term care (LTC) systems for the past 20 years in Japan.
Objective
To estimate the effect of ...additional payments on functional decline in long-term care health facility (LTCHF) residents of Japan.
Design
A 24-month retrospective cohort study.
Setting and subjects
Residents aged ≥65 years who were newly admitted to LTCHFs in the 2014 fiscal year.
Methods
National LTC claims data were linked to the survey of institutions and establishments for LTC. Competing risk regression was performed with functional decline as the primary outcome, and additional payments as exposure, controlling for individual and facility characteristics. The level of LTC needs certified in the LTC insurance system was applied as a proxy of functional ability. Death, hospitalisation, discharge to home and transfer to other LTC facilities were treated as competing events. Individual- and facility-level additional payments were presented as binary variables: being reimbursed or not during the follow-up period.
Results
At baseline, 146,311 residents from 3,724 LTCHFs were included. The vast majority of additional payments were associated with a lower risk of functional decline at follow-up. At the individual level, additional payment for pre/post admission instructions had the strongest association with a lower risk of functional decline. Despite this, only 8% of residents were reimbursed for this additional payment. At the facility level, residents in LTCHFs with additional payments for support for home-life resumption and nutritional management were associated with a decreased risk of functional decline.
Conclusions
The results of our study may be of particular interest to policymakers in monitoring and evaluating additional payment approaches and provide insight into improving quality of care.
Nursing home terminations have increased worldwide due to rising costs, staffing shortages, and the coronavirus disease pandemic. However, little is known about the impact that business operating ...systems have on nursing home termination.
This study used the National Long-term Care database, which comprised 7,842 operating nursing homes in January 2018. Nursing home termination was identified when nursing homes discontinued provision of long-term care services to all residents between January 2018 and December 2020. Business operating systems that were reimbursed by the LTC insurance system were the exposure of interest. The logistic regression model for nursing home termination included a series of organizational, internal, and external factors as covariates.
From 2018 to 2020, 83 (1.1%) nursing homes were terminated. The proportion of reimbursed nursing homes varied greatly depending on the type of business operating systems. Implementing physical function training and improving working conditions were significantly associated with a lower risk of nursing home termination.
Financial incentives to several business operating systems are an effective way to build a sustainable environment for nursing homes to continue to exist.
Aim: In the study, an evaluation was made by using Robert K. Merton's theory of 'Unexpected Effects of Purposeful Social Actions' and it was thought that unexpected effects might occur as well as ...expected results. In this sense, it is aimed to reveal the unexpected effects of the performance-based supplementary payment system on health workers. Method: Qualitative research design was used in the study. The data of the study were obtained by semi-structured interview method with the participation of 18 nurses and six physicians working in a public and university hospital. Results: Two main themes and seven sub-themes emerged in the study. The first theme is solution options for quota problems and consists of three sub-themes: borrowing, complaint, and acceptance. The second theme is the number of patients receiving care and service-quality balance, and its sub-themes are excessive workload, patient satisfaction, caring for quality, and conscientiousness. Conclusion: There are criticisms of the performance-based supplementary payment system on the basis of existing health policies. In this study, in which the effects of the mentioned situation on healthcare professionals were examined, it was concluded that the system was insufficient in terms of both ethics and payments.
The obligation to make additional payments is the obligation of the members of a limited liability company to pay the company the amounts of money that finance the company without increasing the ...share capital and which can be returned to them when the legal conditions are met. The subject of analysis in this paper are legal solutions related to additional payments in Serbian law and the law of individual countries (the law of Croatia, Austria and Germany). The mentioned comparative legal solutions will be processed especially only in those places where the legal rules in connection with additional payments differ significantly in relation to Serbian law. In particular, the subject of the analysis are the following issues: 1. Establishment of the legal basis and determination and formulation (formulation) of the specific obligation of the members to make additional payments to the company; 2. Consequences of non-fulfillment of the obligation on additional payments and 3. Return of additional payments. Serbian law regarding the regulation of the institute of additional payments contains several inconsistencies and weaknesses that should be de lege ferenda eliminated in order for the application of this type of financing of limited liability companies to be more accepted in domestic business practice.
This paper empirically investigates the impact of additional reimbursement instruments on the diffusion of new technologies in inpatient care. Using 2010-2014 German panel data on hospital level for ...every patient undergoing coronary angioplasty, this study examines the utilisation of drug-eluting balloon catheters (DEB) over time while additional payment instruments changed. Hypothesising that the utilisation of DEB increased abruptly when a new reimbursement instrument came into force, we estimate a fixed effects regression comparing years with a change and years where the reimbursement instrument remained the same. The model is adjusted for patient age and severity of the disease. The utilisation of DEB increased from 8407 in 2010 to 19,065 in 2014. Hospitals used significantly more DEB when an additional payment instrument changed compared to years when it remained the same. The increase was roughly twice as large. In short, hospitals are incentivised to utilise new technologies if the reimbursement changes to an instrument that is designed in a more reliable way, e.g. including less bureaucracy or guaranteeing fixed prices.
The Act on Public Roads introduces certain financial instruments to improve the use of a road infrastructure. One of such possibilities is an introduction of a paid parking zone. Jurisprudence and ...judicature have developed rules regarding a collection of an additional fee for parking. In practice, however, a situation may arise that the additional fee should be borne by the deceased. Therefore, there is a problem related to the succession of the additional fee.
Les modèles du contrat FIDIC sont parmi les conditions de référence les plus couramment utilisées dans les projets internationaux. Le contrat FIDIC est calqué sur des conceptions juridiques ...enracinées dans le système de Common Law. Cependant, il y a une augmentation dans l’utilisation des modèles FIDIC dans les systèmes du code civil. Ainsi, les employeurs, les entrepreneurs, les organismes de financement internationaux, les ingénieurs, les avocats et les parties prenantes des projets, utilisant les modèles FIDIC dans les systèmes du code civil, doivent comprendre l'interprétation des dispositions FIDIC dans le contexte du droit civil. Dans cette recherche, l’application des provisions concernant le temps et le paiement supplémentaires sous l’auspice d’un contrat FIDIC (CONS) sera étudiée dans le contexte du droit civil, avec une attention particulière pour l’application spéciale de telles provisions sur le droit civil Egyptien. Les ressemblances et différences entre les provisions concernant le temps et le paiement supplémentaire sous l’auspice d’un contrat FIDIC (CONS) et le droit civil Egyptien seront identifiées. Des recommandations concernant les provisions concernées seront faites quant aux modifications à apporter soit au Code civil Egyptien soit au modèle FIDIC (CONS), selon le cas. Cette recherche vise à illuminer les employeurs, les ingénieurs et les entrepreneurs concluant des projets fondés sur le modèle FIDIC (CONS) et ayant élu le droit Egyptien en tant que loi applicable; gérer correctement les délais, retards et risques entraînant des paiements supplémentaires dans les contrats de construction. Cela devrait permettre de minimiser, autant que possible, les litiges associés aux retards et aux demandes de prorogation de délai et/ou du paiement supplémentaire. Étant donné que la plupart des systèmes juridiques du Moyen-Orient sont fondés sur les principes du droit civil et sont fortement influencés par le droit civil Egyptien, il est envisagé que cette recherche soutienne l'administration effective et efficace des contrats de construction dans la région.
The FIDIC forms of contract are one of the most commonly used standard conditions of contract in international projects. The FIDIC is based on legal concepts rooted in the Common Law system. However, there is an increase use of the FIDIC in Civil Law jurisdictions. Thus, employers, contractors, international financing organizations, engineers, lawyers and stakeholders of projects, using FIDIC in Civil Law jurisdictions, need to understand the interpretation of the FIDIC provisions against a Civil Law background. In this research, the application of time and additional payment provisions of the FIDIC (CONS) will be studied in the context of the Civil Law, with special application on the Egyptian Civil Law. Similarities and differences between the relevant provisions of time and additional payment under the FIDIC (CONS) and the Egyptian Civil Law will be recognised. Recommendations will be yielded as to amendments to be made either to the Egyptian Civil Code or to the FIDIC (CONS), as the case may be, in relation to the provisions at issue. It is envisaged that this research would help employers, engineers and contractors, entering into projects based on the FIDIC (CONS) and with the Egyptian Civil Law as the applicable law, properly manage time provisions, delays and risks leading to additional payment in the construction contracts. This should help minimize, as much as possible, disputes associated with and/or resulting from the delays and claims for extension of time and/or additional payment. Since most of the legal systems of the Middle East are founded upon Civil Law principles, and are most heavily influenced by the Egyptian Civil Law, it is envisaged that this research would support effective and efficient contract administration of construction projects among the region.
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