The new public management account requires an opening balance sheet which needs to depict all assets and capital. This is also true for heritage assets in public museums. However, there exists neither in Germany nor generally an accepted international valuation approach, while at the same time there is a cut for public budget. As a result, the communes must decide on which area of responsibility to allocate financial resources and in what amount. With regard to museums, it means to define the tasks according to the strategic target planning, and to consequently derive the portfolio of the museum. The following article aims at designing a model for the challenge described. This is based on a trans-disciplinary approach and builds upon an extensive literature study, qualitative expert interviews and an evaluation in three existing museums. The focus is on the question of how art and cultural objects can be valued for accounting purposes. It is important to value the assets not only according to economic criteria but, due to the special task of museums, to also assess assets after their social benefits.
The healthcare industry is a growth driver. However, the health system is facing a crisis, affected by the financial development in Europe. An almost completely regulated market is just as little use, as a largely deregulated market such as in the U.S.A. Both lead to gaps in the sustainable and comprehensive patient care. Based on the German Healthcare System, an analysis is performed. Currently, the German health care system is in a transformation process. Traditional forms of health care services provision and the existing governance system are coming to their limits. The current health care system no longer meets the requirements for ensuring accessible and affordable health care services. As new players on the German hospital market, commercial hospital groups have emerged. To get more informed on the effects at the regional level, a scenario analysis was performed. A trend scenario which shows a clear trend toward a substantial increase of regional imbalances was developed. On one hand, there are highly profitable regions with excellent medical service provision by commercial hospital groups, and on the other hand, there are peripheral regions with a second-rate medicine, which are left to the public sector. The paper derives first ideas about a new structure of the healthcare system for ensuring accessible and affordable health care services for the citizens. The paper shows first ideas about the transformation of healthcare as an opportunity for growth.
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