A CHARITABLE PURPOSE The history of tax exemption of healthcare organizations has implications for the future. Our nation's first healthcare facilities were exempt from the earliest tax laws because they were seen as clearly having a charitable purpose, providing care and shelter for the sick poor who had no place else to go. The tax code has never specified that healthcare organizations such a...

The German hospital market has been subject over the past two decades to a variety of healthcare reforms. Particularly the introduction of diagnosis-related groups (DRGs) in 2004 aimed to increase efficiency of hospitals. The objective of the paper is to review recent studies comparing the efficiency of German public, private non-profit and private for-profit hospitals. The results of the studi...

In light of the increased attention the IRS is paying to not-for-profit organizations, healthcare financial managers should stay alert to developments regarding: community benefit standard, executive compensation, corporate governance, transparency and form 990, political activity.

OBJECTIVE To identify the prevalence, characteristics, and compensation of members of the boards of directors of healthcare industry companies who hold academic appointments as leaders, professors, or trustees. DESIGN Cross sectional study. SETTING US healthcare companies publicly traded on the NASDAQ or New York Stock Exchange in 2013. PARTICIPANTS 3434 directors of pharmaceutical, biote...

The Joint Commission on Accreditation of Healthcare Organizations was founded in 1951 as a private, not-for-profit organization that evaluates and accredits hospitals and other healthcare organizations. In 1987, the JCAHO launched its Agenda for Change to create a more modern and sophisticated accreditation process to place primary emphasis on actual performance. Coincident with this new emphas...

To maximize the profit of networks, heterogeneous networks form a whole, which may either compete or cooperate with each other. This paper firstly introduces a healthcare monitor network architecture to build the competitive and cooperative mechanism of heterogeneous networks containing three networks. This paper considers the natural growth rate of the network with competitive and cooperative ...

Theory-based nursing practice positively influences many outcomes in healthcare organizations. As a response to limited human and economic resources, a college of nursing and a for-profit healthcare organization worked in partnership to develop a project that focused on developing and demonstrating the value of a dedicated education unit grounded in caring theory. The authors describe the devel...

We examine the adoption of patient care IT systems by US short-term acute care hospitals and the resulting impact these systems have in the productivity of hospitals. Of particular interest is the extent to which forprofit and non-profit hospitals obtain different results from the adoption of IT systems. We find that the marginal effect of IT on for-profit hospital productivity is to reduce the...

BACKGROUND Healthcare costs in most developed countries are not clearly linked to better patient and public health outcomes, but are rather associated with service delivery orientation. In the U.S. this has resulted in large variation in healthcare availability and use, increased cost, reduced employer participation in health insurance programs, and reduced overall population health outcomes. R...