114 results match your criteria Accounting Auditing & Accountability Journal[Journal]


Benefits of global financial reporting models for developing markets: The case of Romania.

PLoS One 2018 21;13(11):e0207175. Epub 2018 Nov 21.

Department of Accounting and Auditing, The Bucharest University of Economic Studies, Bucharest, Romania.

The paper explores the benefits of global financial reporting models for developing countries, discussing the case of Romania, which, at the recommendations of the World Bank and the International Monetary Fund, exceeded the minimum requirements of the European Union, by imposing the full adoption of the International Financial Reporting Standards (IFRS) in individual financial statements of listed companies. Using regression analysis and decomposition techniques, the paper explores the evolution in value relevance of financial variables based on pre-(2009-2012) and post-(2014-2016) adoption samples, showing that after IFRS adoption financial information becomes significantly more relevant for equity valuations. We also provide empirical evidence showing that the degree of relevance for stock valuation, as well as the IFRS impact varies across types of firms. Read More

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http://journals.plos.org/plosone/article?id=10.1371/journal.pone.0207175PLOS
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC6248969PMC
November 2018
13 Reads

Molecular Auditing: An Evaluation of Unsuspected Tissue Specimen Misidentification.

Arch Pathol Lab Med 2018 Nov 18;142(11):1407-1414. Epub 2018 Jun 18.

From the Departments of Pathology and Laboratory Medicine, Oncology, Biochemistry and Molecular Biology, and Medical Genetics, and the Molecular Pathology Laboratory, Calgary Laboratory Services, University of Calgary, Calgary, Alberta, Canada.

Context.—: Specimen misidentification is the most significant error in laboratory medicine, potentially accounting for hundreds of millions of dollars in extra health care expenses and significant morbidity in patient populations in the United States alone. New technology allows the unequivocal documentation of specimen misidentification or contamination; however, the value of this technology currently depends on suspicion of the specimen integrity by a pathologist or other health care worker. Read More

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http://dx.doi.org/10.5858/arpa.2017-0374-OADOI Listing
November 2018

Effect of a thermal care bundle on the prevention, detection and treatment of perioperative inadvertent hypothermia.

J Clin Nurs 2018 Mar 1;27(5-6):1239-1249. Epub 2018 Feb 1.

Biomedical Statistics, University of Huddersfield, Huddersfield, UK.

Aims And Objectives: To improve the prevention, detection and treatment of perioperative inadvertent hypothermia in adult surgical patients by implementing a Thermal Care Bundle.

Background: Keeping patients normothermic perioperatively prevents adverse surgical outcomes. Hypothermia leads to serious complications including increased risk of surgical bleeding, surgical site infections and morbid cardiac events. Read More

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http://dx.doi.org/10.1111/jocn.14171DOI Listing
March 2018
13 Reads

[Report of colorectal cancer incidence and mortality in China, 2013].

Zhonghua Zhong Liu Za Zhi 2017 Sep;39(9):701-706

Department of Thoracic Surgical Oncology, National Cancer Center/Cancer Hospital, Chinese Academy of Medical Sciences and Peking Union Medical College, Beijing 100021, China.

To estimate the incidence and mortality of colorectal cancer (CRC) in China, providing basic information of treatment and prevention in CRC. In 2016, National Central Cancer Registry (NCCR) collected registration data in 2013 from local cancer registries and assessed the data according to the auditing methods and evaluation criteria formulated by NCCR. 347 cancer registries submitted data of 2013 to NCCR. Read More

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http://dx.doi.org/10.3760/cma.j.issn.0253-3766.2017.09.012DOI Listing
September 2017

The role of laboratory in ensuring appropriate test requests.

Clin Biochem 2017 Jul 9;50(10-11):555-561. Epub 2017 Mar 9.

Clinical Pathology Unit, 'Luigi Sacco' University Hospital, University of Milan, Milan, Italy; Department of Biomedical and Clinical Sciences, University of Milan, Milan, Italy.

This review highlights the role of laboratory professionals and the strategies to be promoted in strict cooperation with clinicians for auditing, monitoring and improving the appropriateness of test request. The introduction of local pathways and care maps in agreement with international and national guidelines as well as the implementation of reflex testing and algorithms have a central role in guiding test request and in correcting the overuse/misuse of tests. Furthermore, removing obsolete tests from laboratory menu and vetting of restricted tests is recommended to increase cost-effectiveness. Read More

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http://dx.doi.org/10.1016/j.clinbiochem.2017.03.002DOI Listing
July 2017
18 Reads

Performance Assessment of the Juaboso District Office of the National Health Insurance Authority.

Value Health Reg Issues 2016 Sep 30;10:29-35. Epub 2016 Aug 30.

Department of Public Administration and Health Services Management, University of Ghana Business School, Legon, Accra, Ghana.

Objectives: To assess the performance of the National Health Insurance Authority (NHIA) in Ghana.

Methods: Using a thorough case study of the Juaboso District Office of the NHIA, this study assessed the community coverage rate, the annual expenditure and income, and the trend of claims payment for the period 2009 to 2012 as well as factors influencing the level of patronage of the National Health Insurance Scheme. A self-administered structured questionnaire was used to gather data from the management of the scheme. Read More

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http://dx.doi.org/10.1016/j.vhri.2016.06.002DOI Listing
September 2016
2 Reads

Auditing sex- and gender-based medicine (SGBM) content in medical school curriculum: a student scholar model.

Biol Sex Differ 2016 14;7(Suppl 1):40. Epub 2016 Oct 14.

Department of Obstetrics and Gynecology, School of Medicine, Laura W. Bush Institute for Women's Health, Texas Tech University Health Sciences Center, 3601 4th St. Stop 8326, Lubbock, TX 79430 USA.

Background: Sex- and gender-based medicine (SGBM) aims to (1) delineate and investigate sex- and gender-based differences in health, disease, and response to treatment and (2) apply that knowledge to clinical care to improve the health of both women and men. However, the integration of SGBM into medical school curricula is often haphazard and poorly defined; schools often do not know the current status of SGBM content in their curricula, even if they are committed to addressing gaps and improving SGBM delivery. Therefore, complete auditing and accounting of SGBM content in the existing medical school curriculum is necessary to determine the baseline status and prepare for successful integration of SGBM content into that curriculum. Read More

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http://dx.doi.org/10.1186/s13293-016-0102-xDOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC5073909PMC
October 2016
1 Read

CREATING AND AUDITING A NEW ELECTRONIC CONTINUOUS INFUSION PRESCRIPTION CHART FOR A PAEDIATRIC CRITICAL CARE UNIT.

Arch Dis Child 2016 09;101(9):e2

Pharmacy Department, Royal London Hospital, Barts Health NHS Trust.

Introduction: Prescription errors, including continuous infusion prescriptions are one major source of concern in the paediatric population. Evidence suggests that use of an electronic or web-based calculator could minimise these errors. In our paediatric critical care unit (PCCU) we have created an electronic continuous infusion prescription chart to target errors in this area and conducted an audit to assess its effect on error reduction. Read More

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http://dx.doi.org/10.1136/archdischild-2016-311535.3DOI Listing
September 2016
4 Reads
2.900 Impact Factor

The Impact of Social Pressure and Monetary Incentive on Cognitive Control.

Front Psychol 2016 9;7:93. Epub 2016 Feb 9.

Department of Accounting and Auditing, Faculty of Economics, University of Ljubljana Ljubljana, Slovenia.

We compare the effects of two prominent organizational control mechanisms-social pressure and monetary incentive-on cognitive control. Cognitive control underlies the human ability to regulate thoughts and actions in the pursuit of behavioral goals. Previous studies show that monetary incentives can contribute to goal-oriented behavior by activating proactive control. Read More

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http://dx.doi.org/10.3389/fpsyg.2016.00093DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4746438PMC
February 2016
2 Reads

Use of major surgery in south India: A retrospective audit of hospital claim data from a large, community health insurance program.

Surgery 2015 May;157(5):865-73

The George Institute for Global Health, University of Oxford, Oxford, United Kingdom; The George Institute for Global Health, New Delhi, India. Electronic address:

Background: Information on the use of major surgery in India is scarce. In this study we aimed to bridge this gap by auditing hospital claims from Rajiv Aarogyasri Community Health Insurance Scheme, which provides access to free hospital care through state-funded insurance to 68 million beneficiaries, an estimated 81% of population in the states of Telangana and Andhra Pradesh.

Methods: Publicly available deidentified hospital claim data for all surgery procedures conducted between mid-2008 and mid-2012 were compiled across all 23 districts in Telangana and Andhra Pradesh. Read More

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http://dx.doi.org/10.1016/j.surg.2015.01.002DOI Listing
May 2015
7 Reads

The association of hospital prevention processes and patient risk factors with the risk of Clostridium difficile infection: a population-based cohort study.

BMJ Qual Saf 2015 Jul 24;24(7):435-43. Epub 2015 Apr 24.

Institute for Clinical Evaluative Sciences, Toronto, Ontario, Canada Institute of Health Policy, Management and Evaluation, University of Toronto, Toronto, Ontario, Canada.

Background: Clostridium difficile is the most common cause of healthcare-acquired infection; the real-world impacts of some proposed C. difficile prevention processes are unknown.

Methods: We conducted a population-based retrospective cohort study of all patients admitted to acute care hospitals between April 2011 and March 2012 in Ontario, Canada. Read More

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http://qualitysafety.bmj.com/lookup/doi/10.1136/bmjqs-2014-0
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http://dx.doi.org/10.1136/bmjqs-2014-003863DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4484271PMC
July 2015
1 Read

A hospital-specific template for benchmarking its cost and quality.

Health Serv Res 2014 Oct 8;49(5):1475-97. Epub 2014 Sep 8.

The Department of Pediatrics, The University of Pennsylvania School of Medicine, Philadelphia, PA; Department of Anesthesiology and Critical Care, The University of Pennsylvania School of Medicine, Philadelphia, PA; Department of Health Care Management, The Wharton School, The University of Pennsylvania, Philadelphia, PA; The Leonard Davis Institute of Health Economics, The University of Pennsylvania, Philadelphia, PA.

Objective: Develop an improved method for auditing hospital cost and quality tailored to a specific hospital's patient population.

Data Sources/setting: Medicare claims in general, gynecologic and urologic surgery, and orthopedics from Illinois, New York, and Texas between 2004 and 2006.

Study Design: A template of 300 representative patients from a single index hospital was constructed and used to match 300 patients at 43 hospitals that had a minimum of 500 patients over a 3-year study period. Read More

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http://doi.wiley.com/10.1111/1475-6773.12226
Publisher Site
http://dx.doi.org/10.1111/1475-6773.12226DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4213045PMC
October 2014
3 Reads
2.781 Impact Factor

Linking costs to health outcomes for allocating scarce public health resources.

EGEMS (Wash DC) 2014 22;2(4):1128. Epub 2014 Dec 22.

University of Georgia.

Introduction: Resources for public health (PH) are scarce and policymakers face tough decisions in determining their funding priorities. The difficulty of making these decisions is compounded by current PH accounting systems, which are ill-equipped to link fiscal resources to PH outcomes. This paper examines the types of revenues and expenditures, health services, and health outcomes that are being tracked at the local and state PH levels. Read More

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http://dx.doi.org/10.13063/2327-9214.1128DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4371394PMC
April 2015
1 Read

Practice benchmarking in the age of targeted auditing.

J Oncol Pract 2012 Nov 7;8(6):71s-74s. Epub 2012 Aug 7.

Oncology Solutions, Decatur, GA 30030, USA.

The frequency and sophistication of health care reimbursement auditing has progressed rapidly in recent years, leaving many oncologists wondering whether their private practices would survive a full-scale Office of the Inspector General (OIG) investigation. The Medicare Part B claims database provides a rich source of information for physicians seeking to understand how their billing practices measure up to their peers, both locally and nationally. This database was dissected by a team of cancer specialists to uncover important benchmarks related to targeted auditing. Read More

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http://dx.doi.org/10.1200/JOP.2012.000633DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3500486PMC
November 2012

Independent evaluation: insights from public accounting.

Eval Rev 2012 Jun 17;36(3):186-219. Epub 2012 Jun 17.

Edmond J. Safra Center for Ethics, Harvard University, Cambridge, MA 02138, USA.

Background: Maintaining the independence of contract government program evaluation presents significant contracting challenges. The ideal outcome for an agency is often both the impression of an independent evaluation and a glowing report. In this, independent evaluation is like financial statement audits: firm management wants both a public accounting firm to attest to the fairness of its financial accounts and to be allowed to account for transactions as it sees fit. Read More

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http://dx.doi.org/10.1177/0193841X12450163DOI Listing
June 2012
2 Reads

Scientific fraud in 20 falsified anesthesia papers : detection using financial auditing methods.

Anaesthesist 2012 Jun;61(6):543-9

Institute of Anesthesiology, Kantonsspital Nidwalden, 6000, Stans, Switzerland.

Data from natural sources show counter-intuitive distribution patterns for the leading digits to the left of the decimal point and the digit 1 is observed more frequently than all other numbers. This pattern, which was first described by Newcomb and later confirmed by Benford, is used in financial and tax auditing to detect fraud. Deviations from the pattern indicate possible falsifications. Read More

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http://dx.doi.org/10.1007/s00101-012-2029-xDOI Listing

Ergonomic analysis of the use of open-plan offices in Brazilian public sector offices.

Work 2012 ;41 Suppl 1:3781-7

Master Design, UFPE, PE, Brazil.

The open-plan office is a layout used in government offices in Brazil aimed at saving on space occupied and integrating employees. However, the design of these work-stations must follow the characteristics of tasks and their interrelationships, since adverse physical and organizational conditions may have a negative impact on work productivity. From this perspective, this study sought to identify, from the viewpoint of the ergonomics of the built environment, the adequacy of the open-plan government offices for financial auditing accounts and analyzing documents. Read More

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http://dx.doi.org/10.3233/WOR-2012-0678-3781DOI Listing
February 2014
1 Read

Why should you be interested in auditing?

Authors:
Patti Frank

Revenue-cycle Strateg 2011 Sep;8(7):1-4

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September 2011

Medicaid program; recovery audit contractors. Final rule.

Authors:

Fed Regist 2011 Sep;76(180):57808-44

This final rule implements section 6411 of the Patient Protection and Affordable Care Act (the Affordable Care Act), and provides guidance to States related to Federal/State funding of State start-up, operation and maintenance costs of Medicaid Recovery Audit Contractors (Medicaid RACs) and the payment methodology for State payments to Medicaid RACs. This rule also directs States to assure that adequate appeal processes are in place for providers to dispute adverse determinations made by Medicaid RACs. Lastly, the rule directs States to coordinate with other contractors and entities auditing Medicaid providers and with State and Federal law enforcement agencies. Read More

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September 2011

The art of auditing documentation.

Adv Skin Wound Care 2011 Oct;24(10):488

Well Care Strategies Inc (WCS), Harrisburg, PA 17112, USA.

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http://dx.doi.org/10.1097/01.ASW.0000406480.43800.c1DOI Listing
October 2011
2 Reads

Risk of inundation to coastal wetlands and soil organic carbon and organic nitrogen accounting in Louisiana, USA.

Authors:
Biao Zhong Y Jun Xu

Environ Sci Technol 2011 Oct 8;45(19):8241-6. Epub 2011 Sep 8.

School of International Auditing, Nanjing Audit University, Nanjing, JiangSu Province, 211815, China.

Exceeding 1.2 million acres (4856 km(2)) since the 1930s, coastal wetland loss has been the most threatening environmental problem in Louisiana, United States. This study utilized high-resolution LiDAR (Light Detection and Ranging) and DEM (Digital Elevation Model) data sets to assess the risk of potential wetland loss due to future sea level rises, their spatial distribution, and the associated loss of soil organic carbon (SOC) and organic nitrogen (SON) estimated from the State Soil Geographic (STATSGO) Database and National Wetlands Inventory (NWI) digital data. Read More

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http://dx.doi.org/10.1021/es200909gDOI Listing
October 2011

Transplant cost-report tracking at Henry Ford Transplant Institute and other centers nationwide.

Prog Transplant 2011 Jun;21(2):169-73

Henry Ford Health System, OFP 2E, Detroit, MI 48202, USA.

Context: The lack of uniformity in the reporting of direct and indirect costs by organ acquisition cost centers, diagnosis-related groups, and in physician reimbursement often results in Medicare overpayment and findings of unjustified charges in audits conducted by the Office of the Inspector General. Although it is true that organ transplantation costs vary widely, uniform cost-report accounting is needed.

Objective: Henry Ford Transplant Institute has developed systematic auditing protocols that result in acceptable compliance with Medicare. Read More

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Self-auditing is smart business.

Authors:
Helen Spaustat

Revenue-cycle Strateg 2011 Apr;8(3):6-7

Community First Health Plans, San Antonio, USA.

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Health plan auditing: 100-percent-of-claims vs. random-sample audits.

Int J Electron Healthc 2011 ;6(1):47-61

Pharmaceutical & Healthcare Marketing Department, Haub School of Business, Saint Joseph's University, 5600 City Avenue, Philadelphia, PA 19131 USA.

The objective of this study was to examine the relative efficacy of two different methodologies for auditing self-funded medical claim expenses: 100-percent-of-claims auditing versus random-sampling auditing. Multiple data sets of claim errors or 'exceptions' from two Fortune-100 corporations were analysed and compared to 100 simulated audits of 300- and 400-claim random samples. Random-sample simulations failed to identify a significant number and amount of the errors that ranged from $200,000 to $750,000. Read More

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http://dx.doi.org/10.1504/IJEH.2011.039058DOI Listing

A tale of two perspectives: regulation versus self-regulation. A financial reporting approach (from Sarbanes-Oxley) for research ethics.

Sci Eng Ethics 2012 Jun 2;18(2):241-6. Epub 2011 Mar 2.

School of Business and Economics, Sonoma State University, 1801 East Cotati Avenue, Rohnert Park, CA, 94928, USA.

Reports of research fraud have raised concerns about research integrity similar to concerns raised about financial accounting fraud. We propose a departure from self-regulation in that researchers adopt the financial accounting approach in establishing trust through an external validation process, in addition to the reporting entities and the regulatory agencies. The general conceptual framework for reviewing financial reports, utilizes external auditors who are certified and objective in using established standards to provide an opinion on the financial reports. Read More

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http://dx.doi.org/10.1007/s11948-011-9260-8DOI Listing

Accounting for data errors discovered from an audit in multiple linear regression.

Biometrics 2011 Sep 31;67(3):1083-91. Epub 2011 Jan 31.

Department of Biostatistics, Vanderbilt University School of Medicine, 1161 21st Avenue South, Nashville, Tennessee 37232, USA.

A data coordinating team performed onsite audits and discovered discrepancies between the data sent to the coordinating center and that recorded at sites. We present statistical methods for incorporating audit results into analyses. This can be thought of as a measurement error problem, where the distribution of errors is a mixture with a point mass at 0. Read More

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http://dx.doi.org/10.1111/j.1541-0420.2010.01543.xDOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC3092800PMC
September 2011

Auditing an organization's interprofessional learning and interprofessional practice: the interprofessional praxis audit framework (IPAF).

J Interprof Care 2010 Jul;24(4):436-49

Centre for Clinical Governance Research, Faculty of Medicine, University of New South Wales, Australia.

Interprofessional learning (IPL) and interprofessional practice (IPP) are strategies for healthcare services' striving to improve patient care. While health professionals are enacting IPL and IPP, the capacity to understand and comprehensively map IPL and IPP activities has remained elusive. Additionally, understanding and accounting for the impact of organizational context and culture on IPL and IPP requires attention. Read More

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http://dx.doi.org/10.3109/13561820903163801DOI Listing
July 2010
3 Reads

The RAC program: what can radiology providers expect as RACs begin auditing?

Radiol Manage 2009 Nov-Dec;31(6):30-6; quiz 38-9

The Health Law Partners, PC.

The Centers for Medicare and Medicaid Services (CMS) Recovery Audit Contractor (RAC) program has been made permanent and is expanding nationwide. Radiology providers should be ready for increased Medicare auditing activity as the RAC expands. Should a provider or supplier be subject to a RAC audit, effective strategies are available that can be successfully employed in the appeals process to challenge denials. Read More

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March 2012
2 Reads

Getting ready for RACs: Medicare begins auditing physician payments.

Authors:
Crystal Conde

Tex Med 2009 Aug 1;105(8):49-52. Epub 2009 Aug 1.

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Policing your commercial payments staying in (or getting in) the black.

Authors:
Marc G Mertz

Healthc Financ Manage 2008 Mar;62(3):36-9

HealthCheck Incorporated, Mexico Beach, Fla, USA.

Developing a program for auditing and recovering managed care underpayments is very important. Hospitals can use software applications designed to identify underpayments, focus on a manual auditing process, or implement a combination of the two. Read More

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March 2008
3 Reads

Want independent validation and assurance? Ask for a SAS-70.

Healthc Financ Manage 2008 Aug;62(8):76-80

Baystate Health Inc., Springfield, MA, USA.

The AICPA's Statement on Auditing Standards No.70, Service Organizations addresses CPA audits of service providers conducted to verify that a provider has adequate controls over its operations. Hospitals should request a SAS-70, the report produced by such an audit, from all of their third-party service providers. Read More

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August 2008
4 Reads

Constructing a European healthcare market: the private healthcare company Capio and the strategic aspect of the drive for transparency.

Soc Sci Med 2008 Nov 12;67(10):1512-20. Epub 2008 Aug 12.

Department of Business Studies, Uppsala, Sweden.

This article analyses the private healthcare company Capio and its participation in the drive for transparency in the European healthcare field. An important point of departure for the paper is that technologies for transparency, such as accounting and auditing, are not neutral devices for increased openness, but carry with them programmatic dimensions that affect our norms and rules of how healthcare is to be organized and controlled. The drive for transparency engages different actors with various motives. Read More

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http://dx.doi.org/10.1016/j.socscimed.2008.06.035DOI Listing
November 2008

[Nursing audit: identifying notions and method].

Rev Bras Enferm 2008 May-Jun;61(3):302-5

Universidade de São Paulo, Escola de Enfermagem de Ribeirão Preto, Departamento de Enfermagem Geral e Especializada, Ribeirão Preto, SP.

The present study aimed at identifying and analyzing the opinions of auditing experts who work within the context of nursing and systematizing trends regarding the notion, methods and purposes of nursing audits at present and over the next five years. In terms of methodology, the study was structured using the Delphi technique, type of prospective and consensual evaluation of trends, performed by experts on the theme under investigation. Results demonstrated that the current notion of nursing audits focuses on the accounting and financial elements, the financial maintenance of the hospital being kept in mind as well as the controlling activity of trying to identify incorrect hospital bills. Read More

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October 2008
2 Reads

Standard Operating Procedures, ethical and legal regulations in BTB (Brain/Tissue/Bio) banking: what is still missing?

Authors:
Rivka Ravid

Cell Tissue Bank 2008 Sep 27;9(3):151-67. Epub 2008 Jun 27.

Netherlands Institute for Neurosciences, Royal Dutch Academy of Science, Amsterdam, The Netherlands.

The use of human biological specimens in scientific research is the focus of current international public and professional concern and a major issue in bioethics in general. Brain/Tissue/Bio banks (BTB-banks) are a rapid developing sector; each of these banks acts locally as a steering unit for the establishment of the local Standard Operating Procedures (SOPs) and the legal regulations and ethical guidelines to be followed in the procurement and dissemination of research specimens. An appropriat Code of Conduct is crucial to a successful operation of the banks and the research application they handle. Read More

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http://www.springerlink.com/index/a680t50x83463r34.pdf
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http://link.springer.com/content/pdf/10.1007/s10561-008-9101
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http://dx.doi.org/10.1007/s10561-008-9101-4DOI Listing
September 2008
10 Reads

Environmental and economic assessment methods for waste management decision-support: possibilities and limitations.

Waste Manag Res 2007 Jun;25(3):263-9

Environmental Strategies Research - fms, KTH, 100 44 Stockholm, Sweden.

A large number of methods and approaches that can be used for supporting waste management decisions at different levels in society have been developed. In this paper an overview of methods is provided and preliminary guidelines for the choice of methods are presented. The methods introduced include: Environmental Impact Assessment, Strategic Environmental Assessment, Life Cycle Assessment, Cost-Benefit Analysis, Cost-effectiveness Analysis, Life-cycle Costing, Risk Assessment, Material Flow Accounting, Substance Flow Analysis, Energy Analysis, Exergy Analysis, Entropy Analysis, Environmental Management Systems, and Environmental Auditing. Read More

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http://dx.doi.org/10.1177/0734242X07079156DOI Listing
June 2007
3 Reads

Animal health pharmaceutical industry.

Prev Vet Med 2006 Feb 2;73(2-3):217-20. Epub 2005 Nov 2.

Animal Health Institute, 1325 G Street Suite 700, Washington, DC 20005, USA.

The animal health pharmaceutical industry has proactively reported on the volumes of member company antimicrobial active ingredients sold in the U.S. At the individual company level, reporting of finished product distribution data to the FDA is a regulatory requirement, with applications to surveillance and pharmacovigilance. Read More

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http://dx.doi.org/10.1016/j.prevetmed.2005.09.009DOI Listing
February 2006
2 Reads

Environmental auditing and the role of the accountancy profession: a literature review.

Environ Manage 2005 Aug;36(2):205-19

Department of Accounting and Corporate Finance, Ghent University, Kuiperskaai 55 E, 9000 Ghent, Belgium.

This review of the literature on environmental auditing and the potential role of accountants distinguishes between compliance audits and audits of the environmental management system. After an extensive introduction to the concept, this review focuses on the similarities and differences between an environmental audit and a financial statement audit. The general approach to both types of audits is similar, except that environmental audits are largely unregulated. Read More

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http://dx.doi.org/10.1007/s00267-004-0142-6DOI Listing
August 2005
1 Read

Why should your practice perform compliance audits based on the latest OIG Work Plan?

Authors:
Marilyn Hammon

J Okla State Med Assoc 2005 Mar;98(3):95-7

Why have compliance audits, or medical record reviews, become an essential part of many progressive medical facilities? Because medical record reviews are known to improve reimbursement, documentation, and internally identify compliance issues that should to be promptly addressed, in order to protect the organization from substantial monetary penalties and legal sanctions by the federal government. This article discusses the importance of auditing based on the areas of focus recently identified in the OIG Work Plan. These include VA physician billing, pathology/clinical laboratory services, identifying referring physicians in Oklahoma that are sanctioned, high level E/M services, consultations, and red flags that are raised due to overuse of modifier -25 and -59. Read More

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Application of a single sampling plan for auditing medical-claim payments made by Taiwan National Health Insurance.

Health Policy 2004 Nov;70(2):185-95

Fortune Institute of Technology at Kaohsiung, Taiwan, Business Administration, 3F-5, 10, ANSHYR Road, Kaohsiung 803, Taiwan.

National Health Insurance (NHI) has been implemented in Taiwan for nearly a decade. Owing to growing demand for medical-care, effective sampling auditing is a key factor in obtaining reasonably priced medical-care services. This investigation proposes a conceptual framework "medical-claim payment auditing (MCPA) procedure" based on the "Military Standard 105E (MIL-STD-105E) single sampling plan" for establishing an objective criterion for making medical-claim payments fairly. Read More

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http://dx.doi.org/10.1016/j.healthpol.2004.02.006DOI Listing
November 2004

Are your outlier charges likely to raise CMS scrutiny?

Authors:
Margaret Davino

Healthc Financ Manage 2004 Feb;58(2):40-4

Kaufman Borgeest & Ryan, LLP, New York, USA.

Federal regulators believe certain hospital charging practices are causing some hospitals to disproportionately benefit from use of cost outliers. Healthcare financial managers should determine if their hospital meets CMS criteria proposed for use in auditing outlier charges. Financial managers at hospitals that meet these criteria should assess their charge levels to ensure that they are consistent with market, ensure all documentation relating to increases is retained, and consult with an attorney about performing a shadow audit of outlier documentation. Read More

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February 2004
4 Reads

The future management of nephrology: budget elements and organization planning.

J Nephrol 2003 Nov-Dec;16 Suppl 7:S22-7

Perugia District Hospital, Perugia University, Perugia, Italy.

Like many specialized branches of medicine, the future of nephrology will be entrusted to organizational models that are able to withstand the impact of both the new and increasing demand for assistance and the rationalization of resources. Therefore, it is necessary to clearly understand that the model must integrate and unify many aspects that regulate the activities in the health care service. Budget means "who does what and with material and what human resources" with respect to the constraints imposed by the decisions of the controlling entities, and it is mainly a system of planning and control. Read More

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April 2004
2 Reads

Switch pitch. Companies mull when and how to select a different auditing firm.

Mod Healthc 2003 Nov;33(47):S15

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November 2003

Itemized bill: novel method to audit the process of laparoscopic cholecystectomy.

World J Surg 2003 Jun 2;27(6):666-70. Epub 2003 May 2.

Department of Surgery, The Aga Khan University Hospital, Stadium Road, P.O. Box 3500 Karachi, 74800 Pakistan.

One of the recurring obstacles to the successful completion of a medical audit cycle is the unavailability of accurate and complete information. This is particularly evident in the review of clinical processes, where the hand-written medical record is the source of information. We have attempted to bypass this information deficit by using information recorded primarily for financial transactions, using the itemized bill. Read More

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http://dx.doi.org/10.1007/s00268-003-6795-0DOI Listing

Auditing and reporting for HIPAA compliance. Accounting principles help healthcare providers shoulder the burden of proof.

Authors:
Matt Stevens

Health Manag Technol 2002 Dec;23(12):12-3

Technology for Network Intelligence Corporation, Walpole, MA, USA.

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December 2002

Why good accountants do bad audits.

Harv Bus Rev 2002 Nov;80(11):96-102, 134

Harvard Business School, Boston, USA.

On July 30, President Bush signed into law the Sarbanes-Oxley Act addressing corporate accountability. A response to recent financial scandals, the law tightened federal controls over the accounting industry and imposed tough new criminal penalties for fraud. The president proclaimed, "The era of low standards and false profits is over. Read More

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November 2002
2 Reads

Effect of selected psychological characteristics upon choice-shift patterns found within hierarchical groups of public accountants.

Psychol Rep 2002 Aug;91(1):85-104

Department of Business and Economics, State University of New York at Brockeport, USA.

The goals of this study were to examine, first, the relationship between choice shift and three psychological variables (social desirability, locus of control, and moral reasoning) and, second, the influence of these and subjects' employment position on the choice-shift phenomenon within the context of a professional accounting setting. The sample of 60 subjects (four auditors per group, each holding different employment ranks within their firms, yielding 15 groups, each from a different small to medium size CPA firm), participated in three group decision-making tasks related to common accounting and auditing risk-assessment issues. The exercise consisted of three iterations of a standard choice-shift exercise followed by three standardized tests to mcasure the selected psychological characteristics. Read More

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http://dx.doi.org/10.2466/pr0.2002.91.1.85DOI Listing

Addressing medical coding and billing part II: a strategy for achieving compliance. A risk management approach for reducing coding and billing errors.

J Natl Med Assoc 2002 Jun;94(6):430-47

National Medical Association, Washington, DC 20001-4492, USA.

Medical practice today, more than ever before, places greater demands on physicians to see more patients, provide more complex medical services and adhere to stricter regulatory rules, leaving little time for coding and billing. Yet, the need to adequately document medical records, appropriately apply billing codes and accurately charge insurers for medical services is essential to the medical practice's financial condition. Many physicians rely on office staff and billing companies to process their medical bills without ever reviewing the bills before they are submitted for payment. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC2594405PMC
June 2002
25 Reads

Barriers that delay children and young people who are dependent on mechanical ventilators from being discharged from hospital.

Authors:
Jane Noyes

J Clin Nurs 2002 Jan;11(1):2-11

Department of Nursing/Institute for Health and Social Care Research, University of Salford, Manchester, UK.

A qualitative study of user perspectives published previously by the author found that children and young people who are dependent on ventilators spend many months and in some cases years in hospital when they no longer had a medical need or wanted to be there. This second paper is drawn from the same qualitative study and reports on the barriers that the children and young people who are dependent on ventilators, and their parents, described as important factors in preventing their discharge from hospital. Six issues were identified as significant barriers that prevented the children and young people from being discharged. Read More

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January 2002
2 Reads

The remittance advice, auditing for compliance.

Authors:
F Mesaros

Clin Leadersh Manag Rev 2000 Mar-Apr;14(2):69-71

Resubmitting claims can be costly in terms of both time and lost revenue. The remittance advice and return to provider reports received by laboratories from carriers/intermediaries are an excellent source for investigating compliance matters. The Department of Health and Human Services, Office of Inspector General, has estimated that laboratories account for 4. Read More

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January 2002

Back and upper extremity disorders among enlisted U.S. Marines: burden and individual risk factors.

Mil Med 2001 Nov;166(11):1007-17

Department of Medical and Clinical Psychology, Uniformed Services University of the Health Sciences, Bethesda, MD 20814-4799, USA.

Although musculoskeletal disorders of the low back and upper extremities can affect military readiness, little is known about their extent and risk factors in the U.S. Marine Corps. Read More

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November 2001