This paper briefly examines some trends that could affect future financial reporting for insurance companies and will explore some of the fundamental issues being discussed. Topics covered include: what needs to be fixed at the national and international level, the factors that contribute to the changes, evaluation of a new or enhanced financial reporting system, and the big issues in financial reporting of insurance.
Public health systems are finding it increasingly difficult to fund all the health care that their citizens want and need. Fiscal constraint is causing many nations to reconsider the respective roles of their public programs and private health insurance. The author examines the potential for and performance of health systems around the world and the advantages and disadvantages of public and private health financing. This analysis leads to the development of a framework for improvements in today's mix of health care financing and to high-level principles for a better-coordinated relationship between public and private programs. The role of health actuaries in moving toward more effective health systems is then explored.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.