Finance

Between the Market and State: Can Informal Insurance Patch the Safety Net?

Between the Market and State: Can Informal Insurance Patch the Safety Net?
World Bank Research Observer, 14 (2), August 1999, 187 - 207.

Morduch, J.
01/01/1999

Examines use of informal insurance arrangements in households of low-income countries. Relationship between household consumption and income; Ways in dealing economic hardships; Systems of reciprocal transfers; Role of public policy in reducing economic vulnerability; Overview on microcredit, insurance and employment guarantee schemes.

Cost Accounting for Health Care Organizations: Concepts and Applications

Cost Accounting for Health Care Organizations: Concepts and Applications
2nd Edition, Aspen Publishers, Inc., Rockville, MD.

Finkler, S.A. & Ward, D.M.
01/01/1999

Cost Accounting for Health Care Organizations: Concepts and Applications and Essentials of Cost Accounting for Health Care Organizations (companion book) provide a thorough coverage of cost accounting from a health care perspective. They cover all of the basic tools of cost accounting common to all industries, and use health care examples. Cost Accounting for Health Care Organizations: Concepts and Applications and Essentials of Cost Accounting for Health Care Organizations focus on costing issues and concepts peculiar to the health care field. The tools covered are all practical, although they are not all commonly used. Some approaches, such as learning curves, are commonly used in other industries but not in health care. It is our hope that readers of these books will see the value of some of these less frequently used techniques and adopt them for use in their organizations.

Essentials of Cost Accounting for Health Care Organizations

Essentials of Cost Accounting for Health Care Organizations
2nd Edition, Aspen Publishers, Inc., Gaithersburg, MD, 469 pages. Currently published by Jones & Bartlett.

Finkler, S.A. & Ward, D.M.
01/01/1999

Essentials of Cost Accounting for Health Care Organizations, Second Edition is a comprehensive text that applies the tool and techniques of cost accounting to the health services field. It is an essential tools for all professionals who need to deal with the challenges of managing health facilities in a difficult economic environment.

Improving Infrastructure Finance Through Grant-Loan Linkages

Improving Infrastructure Finance Through Grant-Loan Linkages
International Journal of Public Administration, Volume 22, No. 23.

Smoke, P.
01/01/1999

In recent years, developing countries under fiscal pressure have increasing recognized significant weaknesses in their intergovernmental mechanisms for financing local infrastructure. Many countries are in the process of rationalizing poorly coordinated and subjectively allocated grant systems as well as loans. Such efforts, however, are typically undertaken independently of each other, often providing conflicting incentives for local fiscal behavior. I argue that the reform of grant and loan mechanisms should be explicitly linked to improve the overall effectiveness of the infrastructure finance system. The potential complications involved in designing grant-loan linkages, however, are considerable. I illustrate some key issues by examining the water sector in Indonesia, concluding with suggestions for how to think about creating such linkages in other sectors and countries.

The Role of Subsidies in Microfinance: Evidence from The Grameen Bank

The Role of Subsidies in Microfinance: Evidence from The Grameen Bank
Journal of Development Economics, 60, October 1999, 229-248.

Morduch, J.
01/01/1999

Focuses on the role of subsidies in microfinance as evidenced by the Grameen Bank of Bangladesh. Difficulties in maintaining high repayment rates; Role of the bank in alleviating poverty; Recognition of the myriad benefits that have been attributed to program participation.

Using Adjusted Performance Measures for Evaluating Resource Use

Using Adjusted Performance Measures for Evaluating Resource Use
Public Budgeting and Finance, Volume 19, No. 3, Fall .

Stiefel, L., Schwartz, A.E. & Rubenstein, R.
01/01/1999

Public service organizations are looking for ways to improve the evaluation of performance and resource allocation. One of the approaches is to use adjusted performance measures, which attempt to Capture factors that affect the organizational performance but are outside of the organization's control. This article illustrates the construction and use of adjusted performance measures to assess the performance of public schools, and reports findings from a study of school-based budgeting in Chicago that relates adjusted performance measures and patterns of budget allocations.

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