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EMPIRICAL STUDY ON THE IMPACT OF EVALUATION OF INTANGIBLE ASSETS ON THE MARKET VALUE OF THE LISTED COMPANIES

Cristina Gabriela Cosmulese, Marian Socoliuc, Marius-Sorin Ciubotariu, Veronica Grosu, Dorel Mateş

The shortcomings in traditional financial reporting have become more than obvious, if we look at the results of different researches or studies in the field, but especially according to the thesis supported by Robert Eccles, from Harvard Business School, which shows that only 25% of the market value of a company can be attributed to its accounting value, the rest of 75% coming from the evaluation of the value created by IA (such as strategies, product innovation, customer loyalty, future profits, goodwill, etc), which are fully accounted for only extraordinary events, such as acquisitions and mergers of companies, or the sale of their subsidiaries (Eccles, 1991). Thus, only a small part of the factors that contribute to the creation of value are identified and presented in the reporting used by investors, which obviously creates an obstacle in understanding the mechanisms of value creation, taking into account the strategic importance of IA.
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THE APPLICATION OF DATA ENVELOPMENT ANALYSIS FOR EVALUATION OF EFFICIENCY OF HEALTHCARE DELIVERY FOR CVD PATIENTS

Kristína Kočišová, Małgorzata Cygańska, Magdalena Kludacz-Alessandri

Leading cause of death in Europe and worldwide are cardiovascular diseases (CVDs). According to AstraZeneca (2014), they are estimated to account for 31% of all global deaths, 47% of all deaths in Europe and 40% of all deaths in the European Union (EU). The economic costs to societies of cardiovascular problems are enormous, including sick leave and lost employment, reduced efficiency at work and premature mortality. Patients with CVD cost the EU economy around 210 billion EUR per year. As mentioned by Wilkins et al. (2017), funding for CVDs as a proportion of the total health budget in the EU is estimated to account for 8%, and it ranges from around 19% in Hungary to around 3% in other countries like Denmark, Sweden and Ireland. Around 53% of the total cost is due to direct healthcare costs, 26% to productivity losses and 21% to the informal care of people with CVD. The relatively significant burden of cardiovascular diseases and a high level of resources allocated to healthcare delivery for CVD patients makes the performance in this health area very critical important issue.
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USE OF THE DEA METHOD TO VERIFY THE PERFORMANCE MODEL FOR HOSPITALS

Kristina Kocisova, Maria Hass-Symotiuk, Magdalena Kludacz-Alessandri

Global financial crisis influenced almost all sectors in national economies of individual countries, affecting the social sectors such as healthcare one significantly. In many countries, the health systems are mostly financed by public budget. Therefore the effective use of public money comes into attention, especially in crisis years (Androniceanu & Ohanyan, 2016). Therefore performance measurement in the public healthcare systém has become a more and more popular research challenge throughout Europe and the world. It is significantly associated with the global process of demographic ageing and increasing demands on health and social system in each country (Marešová et al., 2015a).
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INDEXING FINANCIAL REPORTING INFORMATION FOR HERITAGE MANAGEMENT

Nabiela Noaman, Hassan Ouda, Johan Christiaens

The way ‘Heritage Assets’ are preserved is a symbol of a country’s civilization (Shan, 2006). Heritage assets (HA) are of utmost significance to shaping nations’ identities. Their significance is derived from their historical, aesthetic, scientific and social values. They should be well preserved to continue offering social benefits for an indefinite period (Barton, 2005). Countries possessing rich legacies of HA should manage them properly to evade negligence and loss of such irreplaceable possessions. Thus, governments are responsible for safeguarding HA and ensuring their retention for future generations.
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ANALYSIS OF HIGH COST OUTLIERS IN A POLISH REFERENCE HOSPITAL

Malgorzata Cyganska

A concern over the raising resources consumed by health care costs has become widespread in many countries in recent years (Popesko, Papadaki, & Novak, 2015). Health spending in Poland was 6.4% of GDP in 2013, well below the OECD average of 8.9%. In 2013, per capita health spending in Poland has increased by a strong 3.8% in real terms, far above the average growth (1.0%) across OECD countries (OECD Health Statistics 2015).
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AN EVALUATION OF SELECTED ASSETS AND THEIR IMPACT ON THE DECLARATIVE CHARACTERISTIC OF RATIO INDICATORS IN FINANCIAL ANALYSES

David Pur, Helena Jáčová, Josef Horák

The current state of the economy often places managers in the position where they have to determine how to best adjust criteria in order to measure success and define the required objectives. The current economic situation is marked by permanent changes, emerging new obstacles and opportunities. The main objective pursued by the majority of companies over the long-term horizon is increasing or maximizing their market value through their corporate strategy. The aim of this paper is to show concrete results of Czech firms to inventory valuation using their own expense or through direct costs may affect the explanatory power of certain indicators of financial analysis.
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COST AND REIMBURSEMENT ANALYSIS OF SELECTED HOSPITAL DIAGNOSES VIA ACTIVITY-BASED COSTING

Boris Popesko, Šárka Papadaki, Petr Novák

Issues related to analysing the cost and reimbursement of any activities performed, especially within hospital organizations, has lately piqued the interest of academics and practitioners. One possible reason for this is that medical establishments in various countries face the same challenges of limited resources, increasing costs and heightened demands for services.
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EMPIRICAL STUDY OF INTANGIBLE ASSETS IN ROMANIAN MUNICIPALITIES

Ovidiu Constantin Bunget, Rodica Gabriela Blidisel, Liliana Feleaga, Irimie Emil Popa

Nowadays technology provides tools with enormous intangible benefits to entities. While the multitude changes in the economic world challenges the financial stability, the importance of the information disclosed becomes essential in order to be taken good decisions. It is widely recognized that a key driver in the new world is knowledge.
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Control Procedures in Accounting

Miroslava Dolejšová

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