Efficiency of day surgery in Slovak regions during the years 2009-2014

Gavurová, Beata; Koróny, Samuel

doi:10.21003/ea.v159-17

Cited by 5 publications

(2 citation statements)

References 8 publications

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“…Rauscher & Wheeler (2012) examine the relationship between the non-profit entities profitability and their performance at managing accounts payable. Some authors claim that non-profit finance and its managerial decisions in them are not different from for-profit business decisions (Jegers, 2011;Michalski, 2016;Grizzle et al, 2015, Gavurova & Korony, 2016.…”

Section: Literature Reviewmentioning

confidence: 99%

Liquidity Values in Municipal Accounting in the Czech Republic

Otrusinová¹,

Kulleova²

2019

JOC

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The aim of this paper is to present the results of a study which analyzes the use of liquidity management among municipalities within the Czech Republic. A research carried out by the Faculty of Management and Economics of TBU in Zlín found that the use of liquidity management in Czech cities is still relatively low. Two basic data collection methods were applied: the use of accounting information from the public database (260 municipalities) and a questionnaire survey implemented in the form of controlled interviews (167 respondents). Applying the accounting data database, we sought to determine whether the recommended values of individual liquidity ratios are also valid in the public sector, specifically among municipalities. Based on the data analysis, we ascertained that most liquidity values of municipalities indicate higher values than those stated as recommended for the private sector, but based on this statistical evaluation, it is not possible as of yet to positively confirm this hypothesis at the significance level 0.05. The results of the study showed that municipalities use liquidity management within a limited scope. Non-profit organizations are recommended to control their liquidity according to general rules, whereas for municipalities it is most advantageous to use the quick ratio and cash position ratio. Each municipality can therefore determine the mutual relationship between components of short-term assets and short-term liabilities according to their own conditions and limitations, e.g. when handling flow transfers, money in funds, or tax income and expenses.

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Section: Literature Reviewmentioning

confidence: 99%

Liquidity Values in Municipal Accounting in the Czech Republic

Otrusinová¹,

Kulleova²

2019

JOC

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“…That context is seen by some authors as controversial, especially from the technical point of view. Some authors claim that non-profit finance and its managerial decisions in them are not any different from forprofit business decisions (Hansmann, 1987;Jegers, 2011;Gavurova & Korony, 2016). Such a position is only partially correct.…”

Section: Introductionmentioning

confidence: 99%

Debt to Equity Levels in Polish Nonprofit Organisations

Michalski

Blendinger

Rózsa

et al. 2018

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The goal of the article is to find the answer whether it is possible to propose a model for fixing the best debt levels in the capital structure of non-profit organisations. Capital structure is an indicator that corroborates the level of financial risk. Non-profit organisations are an essential part of the general social policy. When considering the efficiency of non-profit entities from a donor perspective, it is important to take into account the way management uses the resources of a non-profit organisation as well as efficiency of that management activity. Non-profit organisation efficiency should be considered in the context of risk. One of the most important ways to increase probability to face financial distress is too high debt to equity relation. The paper illustrates the relationship between debt and equity in 1,560 Polish non-profit entities. The model which can fix optimal capital structure for a non-profit organisation in its current environment was delivered. The proposal of the paper includes a model which helps to find the optimal level of debt for non-profit organisation environmental conditions. The novelty of the model is based on the full costs of debt financing non-profit entities in the context of donor expectations, which in the Polish social and economic environment means that costs indirectly linked with the realisation of the main aim of the social entity cannot be higher than 10 % of the collected money sources. An additional point of our findings is that in comparison with the current state, Polish non-profit organisations need to improve their way of fixing capital structure.

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Efficiency analysis of Surgical services departments: Application of Data Envelopment Analysis

Ibrahim

2022

2022 Advances in Science and Engineering Technology International Conferences (ASET)

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Efficiency of day surgery in Slovak regions during the years 2009-2014

Cited by 5 publications

References 8 publications

Liquidity Values in Municipal Accounting in the Czech Republic

Liquidity Values in Municipal Accounting in the Czech Republic

Debt to Equity Levels in Polish Nonprofit Organisations

Efficiency analysis of Surgical services departments: Application of Data Envelopment Analysis

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