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La financiación de los hospitales: un elemento clave de la política hospitalaria
Casas M.; Barrachina, J. I.; García Prat, AntoniCaso P-1049Servicios y operacionesEl caso describe la utilización de medidas de producto de hospital para conseguir una financiación más justa a través de los GDR. Presenta los antecedentes del sistema existente en España y los problemas que se presentan cuando el sistema de pago se relaciona con la estructura del hospital. Plantea las cuestiones de cómo introducir medidas de mix de casos y cuáles deben ser los cambios organizativos previos a la introducción de métodos basados en...Desde 8,20 €
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A Chronology of Integrated Reporting
Eccles, Robert G.; Krzus, Michael P.Caso HBS-411049-EContabilidad y controlThis technical note traces the development of integrated reporting through published materials, research, and the formation of various committees. Readers will gain an understanding of how the topics of nonfinancial information, sustainable development, corporate disclosure, and integrated reporting, among others, overlap.Desde 8,20 €
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Hospital financing: a key element in hospital policy
Casas M.; Barrachina, J. I.; García Prat, AntoniCaso P-1049-EServicios y operacionesThe case describes the use of hospital productivity measures to achieve a fairer level of funding through DRGs. It presents the antecedents of the system currently in place in Spain and the problems that arise when the payment system is related to hospital structure. It raises the question of how to introduce case mix measures and what organizational changes must be made before case mix based methods such as payment units can be introduced. Build...Desde 8,20 €
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Novo Nordisk: A Commitment to Sustainability
Eccles, Robert G.; Krzus, Michael P.Caso HBS-412053-EContabilidad y controlThe case describes the early commitment of a European pharmaceutical company, Novo Nordisk, to integrated reporting. Novo Nordisk is one of the pioneers of integrated reporting and it emerged out of its commitment to a "Triple Bottom Line approach to managing the company." The case describes the company's "Blueprint for Change Programme" designed to facilitate stakeholder engagement and communicate how the company delivered value to business and ...Desde 8,20 €
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Integrated Reporting at Aegon
Eccles, Robert G.; Serafeim, George; Ribot, Sydney; Krzus, Michael P.Caso HBS-315011-EIn 2011, Aegon adopted integrated reporting - a corporate reporting approach that sought to present company performance in a holistic light by considering medium- to long-term issues, stakeholder opinions, and the relationship between material financial and nonfinancial data. By 2013, Aegon had reduced the page count of its annual corporate reporting documents, helped stakeholders gain a more thoroughgoing understanding of its strategy, and begun...Desde 8,20 €