31 results match your criteria Accounting Review[Journal]

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Reactions to Smoke-free Policies and Messaging Strategies in Support and Opposition: A Comparison of Southerners and Non-Southerners in the US.

Health Behav Policy Rev 2015 Nov;2(6):408-420

Department of Behavioral Sciences and Health Education, Rollins School of Public Health, Emory University, Atlanta, GA.

Objectives: We explored differences in support for smoke-free policies among Southerners versus non-Southerners within a quota-based non-probability sample of adults in the United States.

Methods: In 2013, a cross-sectional online survey was conducted among 2501 adults assessing tobacco use, reactions to personal and public smoke-free policies, and persuasiveness of various message frames regarding smoke-free bar/restaurant policies.

Results: Southerners were no different from non-Southerners in support for most public and private smoke-free policies. Read More

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http://openurl.ingenta.com/content/xref?genre=article&is
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http://dx.doi.org/10.14485/HBPR.2.6.1DOI Listing
http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4686148PMC
November 2015
11 Reads

Medicaid prescription drug spending in the 1990s: a decade of change.

Health Care Financ Rev 2004 ;25(3):5-23

Centers for Medicare & Medicaid Services, 7500 Security Boulevard, C3-20-17, Baltimore, MD 21244, USA.

Medicaid spending increased dramatically during the 1990s, driven in part by spending for prescription drugs. From 1990 to 2000, Medicaid drug spending increased from $4.4 billion to over $20 billion, an average annual increase of 16. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194863PMC
August 2004
2 Reads

Measuring function for Medicare inpatient rehabilitation payment.

Health Care Financ Rev 2003 ;24(3):25-44

We studied 186,766 Medicare discharges to the community in 1999 from 694 inpatient rehabilitation facilities (IRF). Statistical models were used to examine the relationship of functional items and scales to accounting cost within impairment categories. For most items, more independence leads to lower costs. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194823PMC
September 2003
13 Reads

Long-term care hospitals under Medicare: facility-level characteristics.

Health Care Financ Rev 2001 ;23(2):1-18

Though accounting for only a small percentage of total Medicare spending, long-term care hospitals (LTCHs) (defined as having an average length of stay [LOS] of 25 days or more) have been growing, in number and in Medicare expenditures, at a rapid rate in recent years. Because they have not been widely studied, we conducted research to describe the characteristics of this increasingly important Medicare provider type. We found that most LTCHs specialize in the provision of respiratory care or rehabilitation. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194716PMC
January 2003

Medicare hospital insurance solvency looks good only short-term.

Authors:

Health Care Financ Rev 2001 ;22(4):209-10

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November 2002

Health expenditure trends in OECD countries, 1970-1997.

Authors:
M Huber

Health Care Financ Rev 1999 ;21(2):99-117

Health Policy Unit, Organization for Economic Cooperation and Development (OECD), Paris, France.

This article provides an overview of current trends in health expenditures in 29 OECD countries and recent revisions of OECD health accounts. U.S. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194642PMC
August 2001
1 Read

State-level variation in Medicare spending.

Authors:
B Gage M Moon S Chi

Health Care Financ Rev 1999 ;21(2):85-98

The MEDSTAT Group, Cambridge, MA 02140, USA.

Theoretically, Medicare provides one standard benefit package to all enrollees. But because of State-level variations in populations, service supply, and local practice patterns, national policy changes may have unequal impacts on access and service utilization. Across-the-board policy changes may create hardships in one area while appropriately discouraging use in another area. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194651PMC

State health expenditure accounts: Minnesota's perspective.

Health Care Financ Rev 1999 ;21(2):65-83

University of Minnesota School of Public Health, USA.

Minnesota's approach to the development and use of State health expenditure accounts (SHEAs) was developed to assist State policymakers with decisions regarding health care reform. The accounts are based on an annual survey of third-party payers and summary Medicaid and Medicare data. Summary data are presented along with a discussion of data collection methodology, estimation, and dissemination. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194648PMC

Future directions for the national health accounts.

Health Care Financ Rev 1999 ;21(2):5-13

Harvard University, USA.

Over the past 15 years, the Health Care Financing Administration (HCFA) has engaged in ongoing efforts to improve the methodology and data collection processes used to develop the national health accounts (NHA) estimates of national health expenditures (NHE). In March 1998, HCFA initiated a third conference to explore possible improvements or useful extensions to the current NHA projects. This article summarizes the issues discussed at the conference, provides an overview of three commissioned papers on future directions for the NHA that were presented, and summarizes suggestions made by participants regarding future directions for the accounts. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194643PMC

What can the U.S. learn from national health accounting elsewhere?

Authors:
P Berman

Health Care Financ Rev 1999 ;21(2):47-63

International Health Systems Group, Harvard School of Public Health, USA.

The United States is typically seen as an outlier in health spending when compared with other advanced nations. Recent improvements in health accounting in lower- and middle-income countries suggest some common features with the high and pluralistic spending in the United States. The author discusses recent developments and findings in health accounting outside the Organization for Economic Cooperation and Development (OECD) and their relevance for the United States. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194652PMC

State health expenditure accounts: purposes, priorities, and procedures.

Health Care Financ Rev 1999 ;21(2):25-45

This article reports on the State Health Expenditure Account (SHEA) project which developed procedures States can use in tracking their health care expenditures. The purposes, priorities, and concepts of SHEAs were designed to meet the needs of State policymakers. The resulting methods are discussed and illustrated using calculations of SHEAs for California. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194645PMC

Matching health policy with data: data and analytic requirements for federal policymakers.

Authors:
K E Thorpe

Health Care Financ Rev 1999 ;21(2):15-23

Rollins School of Public Health, Emory University, USA.

The health data and statistical needs of our health care system continue to grow. Though we are expected to spend approximately $1.4 trillion on health care next year, we know little about where the dollars are spent and what they are purchasing. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4194646PMC

Transfer pricing--better decisions for greater savings.

Authors:
W J Leander

PFCA Rev 1995 :11-5

The potential economic benefits of many restructuring initiatives are lost to the uninformed decisions which result from a mismatch between operational and financial systems. Transfer pricing helps eliminate this mismatch. Through it, a restructured center "pays" for all services provided by centralized departments for its patients. Read More

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September 1995
1 Read

Practice expenses in the MFS (Medicare fee schedule): the service-class approach.

Health Care Financ Rev 1995 ;16(3):197-211

Harvard School of Public Health, Cambridge, MA 02138, USA.

The practice expense component of the Medicare fee schedule (MFS), which is currently based on historical charges and rewards physician procedures at the expense of cognitive services, is due to be changed by January 1, 1998. The Physician Payment Review Commission (PPRC) and others have proposed microcosting direct costs and allocating all indirect costs on a common basis, such as physician time or work plus direct costs. Without altering the treatment of direct costs, the service-class approach disaggregates indirect costs into six practice function costs. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193509PMC
July 1995
1 Read

National health accounts: lessons from the U.S. experience.

Health Care Financ Rev 1992 ;13(4):89-103

Health Care Financing Administration, Baltimore, MD 21207.

The national health accounts (NHA) are the framework within which type of services and sources of funding for health care expenditures are measured. NHA, devised to portray the structure of health care delivery and financing in the United States, provide essential information necessary for the formulation of public health policy and for international comparison. In this article, the authors describe the importance of the NHA nationally and internationally, and provide a blueprint of the definitions, sources, and methods used to create this system of NHA in the United States. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193259PMC
December 1992

Administrative costs in selected industrialized countries.

Authors:
J P Poullier

Health Care Financ Rev 1992 ;13(4):167-72

Health Care Financing Administration, Baltimore, MD 21207.

The costs of health administration are compared across several countries, accompanied by discussion of some of the variations in the definition of health administration. The influence of American health accounting on other countries is examined, and findings are presented regarding the relative costs of insurance-based and direct-delivery systems. Data are presented on health administrative spending providing gross as well as per capita measures. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193256PMC
December 1992

Recent revisions to and recommendations for national health expenditures accounting.

Health Care Financ Rev 1991 ;13(1):111-6

Harvard School of Public Health, Boston, MA 02115.

The Health Care Financing Administration (HCFA) has importantly revised the methodology for estimating annual national health expenditures. Among other changes, the revisions estimated out-of-pocket spending directly, disaggregated expenditures to a greater degree, and reduced undercounting and double counting. Estimates of total spending and out-of-pocket spending changed. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193234PMC
January 1992

Projections of national health expenditures through the year 2000.

Health Care Financ Rev 1991 ;13(1):1-15

Health Care Financing Administration.

In this article, the authors present a scenario for health expenditures during the 1990s. Assuming that current laws and practices remain unchanged, the Nation will spend $1.6 trillion for health care in the year 2000, an amount equal to 16. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193229PMC
January 1992

Analysis of nursing home capital reimbursement systems.

Health Care Financ Rev 1991 ;12(3):53-60

College of Business and Administration, University of Colorado, Denver 80204.

An increasing number of States are using a fair-rental approach for reimbursement of nursing home capital costs. In this study, two variants of the fair-rental capital-reimbursement approach are compared with the traditional cost-based approach in terms of after-tax cash flow to the investor, cost to the State, and rate of return to investor. Simulation models were developed to examine the effects of each capital-reimbursement approach both at specific points in time and over various periods of time. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193655PMC
July 1991
4 Reads

Review effect on cost reports: impact smaller than anticipated.

Authors:
C M Cowles

Health Care Financ Rev 1991 ;12(3):21-5

American Health Care Association, Washington, DC 20005.

Hospitals seeking Medicare payment are required to submit Medicare Cost Reports to their respective fiscal intermediaries, who in turn are required to desk review and sometimes audit the reports. The reviewed or audited report is considered more reliable than the originally submitted report and provides the basis for final Medicare payment. This study quantifies the impact of the review process, finding that, for the most part, the effect is quite small, usually less than 1 percent. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193649PMC

A public health model of Medicaid emergency room use.

Health Care Financ Rev 1991 ;12(3):15-20

U.S. General Accounting Office.

This study builds a public health model of Medicaid emergency room use for 57 upstate counties in New York from 1985 to 1987. The principle explanatory variables are primary care use (based in physicians' offices, freestanding clinics, and hospital outpatient departments), the concentration of poverty, and geographic and hospital availability. These factors influence the emergency room use of all Medicaid aid categories apart from the Supplemental Security Income recipients. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193660PMC

Financial performance in the social health maintenance organization, 1985-88.

Health Care Financ Rev 1990 ;12(1):9-18

Since early 1985, four social health maintenance organizations have delivered integrated health and long-term care services to Medicare beneficiaries under congressionally mandated waivers that included shared public-program risk for losses. Three of four sites had substantial losses in the first 3 years, primarily because of slow enrollment and resultant high marketing and administrative costs. After assuming full risk, two of the three showed surpluses in 1988. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193101PMC
February 1991

Predicting hospital accounting costs.

Health Care Financ Rev 1989 ;11(1):25-33

Two alternative methods to Medicare Cost Reports that provide information about hospital costs more promptly but less accurately are investigated. Both employ utilization data from current-year bills. The first attaches costs to utilization data using cost-charge ratios from the previous year's cost report; the second uses charges from current year's bills. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4193018PMC
December 1989

Return to nursing home investment: issues for public policy.

Health Care Financ Rev 1984 ;5(4):43-52

Because Government policy does much to determine the return available to nursing home investment, the profitability of the nursing home industry has been a subject of controversy since Government agencies began paying a large portion of the Nation's nursing home bill. Controversy appears at several levels. First is the rather narrow concern, often conceived in accounting terms, of the appropriate reimbursement of capital-related expense under Medicaid and Medicare. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191352PMC
February 1985

Case mix, quality, and cost relationships in Colorado nursing homes.

Health Care Financ Rev 1984 ;6(2):61-71

The analyses reported in this article assessed the cost, case mix, and quality interrelationships among Colorado nursing homes. A unique set of patient-level data was collected specifically to measure case mix and quality. Case mix was found to be strongly associated with cost, accounting for up to 45 percent of the variation in cost per patient day. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191465PMC
February 1985

National health expenditures, 1981.

Health Care Financ Rev 1982 Sep;4(1):1-35

The United States spent an estimated $287 billion for health care in 1981 (Figure 1), an amount equal to 9.8 percent of the Gross National Product (GNP). Highlights of the figures that underly this estimate include the following: Health care expenditures continued to grow at a rapid rate in 1981, at a time when the economy as a whole exhibited sluggish growth. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191281PMC
September 1982

Factors that may explain interstate differences in certificate-of-need decisions.

Health Care Financ Rev 1982 Jun;3(4):87-94

A major difficulty in conducting studies of the impact of certificate-of-need programs is in accounting for interstate differences in program characteristics. This paper addresses this problem by examining the empirical relationship between various characteristics of certificate-of-need programs and program decisions, measured in terms of the approvals of hospital capital projects. Aggregate data on capital expenditure approvals and net bed change approvals for 28 States are correlated with an index of each State's regulatory characteristics that was developed in an earlier study. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191255PMC

Differences by age groups in health care spending.

Authors:
C R Fisher

Health Care Financ Rev 1980 ;1(4):65-90

This paper presents differences by age in health care spending by type of expenditure and by source of funds through 1978. Use of health care services generally increases with age. The average health bill reached $2,026 for the aged in 1978, $764 for the intermediate age group, and $286 for the young. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191127PMC
September 1980

Physicians' charges under Medicare: assignment rates and beneficiary liability.

Health Care Financ Rev 1980 ;1(3):49-73

Under Medicare's Part B program, the physician decides whether to accept assignment of claims. When assignment is accepted, the physician agrees to accept as full payment Medicare's allowed charge. Physicians' acceptance of assignment is of considerable importance in relieving the beneficiaries of the burden of the costs of medical care services. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191124PMC

National hospital input price index.

Health Care Financ Rev 1979 ;1(1):37-61

The national community hospital input price index presented here isolates the effects of prices of goods and services required to produce hospital care and measures the average percent change in prices for a fixed market basket of hospital inputs. Using the methodology described in this article, weights for various expenditure categories were estimated and proxy price variables associated with each were selected. The index is calculated for the historical period 1970 through 1978 and forecast for 1979 through 1981. Read More

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http://www.ncbi.nlm.nih.gov/pmc/articles/PMC4191069PMC
December 1979
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