Search results for "Financial impact"

showing 6 items of 6 documents

The financial impact of Spanish pension reform: A quick estimate

2012

In this paper, we present a preliminary estimate of the financial impact of the recent reform of the Spanish pension system. After updating the projections of pension expenditure constructed in de la Fuente and Doménech (2010) for the period 2008-2060, we analyze the impact on this variable of raising the retirement age from 65 to 67 years, extending from 15 to 25 years the period over which wages are averaged to calculate the starting pension and increasing from 35 to 37 the number of contribution years required to obtain a 'full pension.' Conditional on a series of assumptions about the evolution of employment, productivity and demographics, our estimates suggest that these measures will …

MacroeconomicsOrganizational Behavior and Human Resource ManagementEconomics and EconometricsPensionDemographicsretirement ageFinancial impactStrategy and ManagementMechanical EngineeringMetals and AlloysPension systempension reformjel:H55Industrial and Manufacturing EngineeringVariable (computer science)jel:J11SpainEconomicsProductivityFinanceRetirement ageSpainretirement agepension reformJournal of Pension Economics and Finance
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Clinical and economic impact of pharmacist interventions in an ambulatory hematology–oncology department

2020

Objectives To evaluate clinical and financial impact of pharmacist interventions in an ambulatory adult hematology–oncology department. Methods All cancer patients receiving a first injectable immuno- and/or chemotherapy regimen were included in this prospective study over a one-year period. The clinical impact of pharmacist interventions made by two clinical pharmacists was rated using the Clinical Economic and Organizational tool. Financial impact was calculated through cost savings and cost avoidance. Main results: Five hundred and fifty-eight patients were included. A total of 1970 pharmacist interventions were performed corresponding to a mean number of 3.5 pharmacist interventions/pat…

Malemedicine.medical_specialtyCost-Benefit AnalysiseducationPharmacistsAmbulatory Care Facilities03 medical and health sciences0302 clinical medicineCost SavingsNeoplasmsHumansMedicinePharmacology (medical)Prospective Studies030212 general & internal medicineEconomic impact analysishealth care economics and organizationsPharmacist interventionAgedAged 80 and overPatient care teambusiness.industryFinancial impactCancerMiddle Agedmedicine.diseaseCost savingsOncology030220 oncology & carcinogenesisFamily medicineAmbulatoryFemalePharmacy Service HospitalbusinessHematology+OncologyJournal of Oncology Pharmacy Practice
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The Performance Impact of the Supreme Audit Institutions on National Budgets. Great Britain and Romania Case – Comparative Study

2015

Abstract In recent years SAIs have expressed a growing concern fierce increase the value of their work. Although it is difficult to quantify the impact of their work, both quantitatively and qualitatively, the paper aims to show how these institutions report their performance, but also several methods for assessing the financial impact of public audit performed by SAI on national budgets.

Joint auditWork (electrical)Financial impactbusiness.industryPolitical scienceValue (economics)General EngineeringEnergy Engineering and Power TechnologyAccountingAuditPublic valuebusinessProcedia Economics and Finance
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Two Great Banking Crises and Their Economic Impact Compared: Spain 1976/1977 and 2008

2017

The 1976/1977 crisis was the most severe in Spanish history, but the losses associated with the 2008 crisis are huge. This paper compares these two great banking crises and identifies the main parallels and differences between them. Is the current crisis as severe as that of 1976? What is the impact on the banking and financial sectors? We show that the 1976 crisis is being surpassed by the 2008 crisis in terms of the decline in GDP, industrial production and unemployment, and that these two events have had at least a similar impact in terms of output gap and output loss. Finally, the financial impact measured by different financial indicators confirms the greater severity of the 2008 crisi…

Economics and EconometricsHistory060106 history of social sciencesIndustrial productionmedia_common.quotation_subjectBanking crisisEspañaN20HistoriaEconomía0502 economics and businessEconomicsFinancial history0601 history and archaeologyEconomic impact analysis050207 economicsmedia_commonCrisis bancariasFinancial impactWelfare economics05 social sciences06 humanities and the artsHistoria financieraEconomyOutput gapSpainUnemploymentG01
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Quality management in the public sector accounting department - (un)avoidable quality costs and unlikely financial impacts

2017

This paper investigates the nature of quality costs and the likelihood of their having financial impacts in the public sector. An illustrative quality development case project in an accounting department of a Finnish city administration is presented. The empirical data includes answers to a qualitative project question sheet, workshop material and participative observation. Quality problems are classified according to their quality cost category and the extent to which they are avoidable. Some of the quality costs proved unavoidable and some are likely to lack financial impact, exhibiting sticky cost behaviour. The study indicates that certain prevention and appraisal costs in the public se…

Empirical dataQuality managementmedia_common.quotation_subjecttoimintatutkimus0211 other engineering and technologiesAccounting02 engineering and technologyQuality developmentcase studytapaustutkimuscost classification0502 economics and businessQuality (business)Action researchta512media_commonFinance021103 operations researchFinancial impactbusiness.industrypublic sectorcost stickiness05 social sciencesPublic sectorkustannustehokkuuslaatuGeneral Medicinejulkinen sektoriaction researchqualityBusinessQuality costs050203 business & managementInternational Journal of Accounting and Finance
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Identificación y priorización de actuaciones de mejora de la eficiencia en el Sistema Nacional de Salud

2011

ResumenObjetivosIdentificar un número significativo de actuaciones orientadas a mejorar la eficiencia y reducir el despilfarro en el Sistema Nacional de Salud (SNS), y priorizarlas en función de su impacto. Valorar el impacto y la prioridad de las medidas implantadas o anunciadas por el gobierno.Material y métodosReunión de 13 expertos, estructurada siguiendo procedimientos adaptados de las técnicas de brainstorming, grupo nominal y método de consenso Rand.ResultadosEl panel propuso 101 posibles medidas para mejorar la eficiencia del SNS, que junto a las 11 contenidas en los Reales Decretos-Ley 4 y 8 de 2010, suman un total de 112 propuestas valoradas. Las propuestas se centraron en el buen…

GovernmentFinancial impactbusiness.industryPublic Health Environmental and Occupational HealthPsychological interventionAccountingEfficiencyGrupo nominalHealthcare reformsGood governanceEficienciaBrainstormingImpacto presupuestarioNominal groupAccountabilityHealth careWorkforceReformas sanitariasbusinessUtilization managementGaceta Sanitaria
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