Business models in health care: Accounting for the sustainability of palliative and end of life care provision by voluntary hospices' in England

This study evaluates the sustainability of palliative and end of life care provision by voluntary hospices in England. Using a mixed methods, inductive approach, we construct a ‘descriptive business model’ for hospices which is grounded in analysis of relevant accounting information, and supported by narratives extracted from interviews with senior clinical and non clinical managers from four large and medium sized hospices. The study reveals the strengths and weaknesses of the hospice business model and evaluates its robustness against forthcoming challenges. Our findings highlight the gradual transition from a basic voluntary sector business model to a complex, highly sophisticated, and institutionalized care establishment, sharing many of the characteristics found in large private and public organizations. The sustainability however of the business model is threatened due to its exposure to a number of contradictory forces. Whilst demand for palliative and end of life care going forward is set to increase, due to both demographic and regulatory factors, hospices' voluntary income is highly volatile. Dependency on sustaining a complex network of stakeholder groups to underwrite income, challenges the hospice business model’s ability to cope with the anticipated challenges

The active microbial community more accurately reflects the anaerobic digestion process: 16S rRNA (gene) sequencing as a predictive tool

Background: Amplicon sequencing methods targeting the 16S rRNA gene have been used extensively to investigate microbial community composition and dynamics in anaerobic digestion. These methods successfully characterize amplicons but do not distinguish micro-organisms that are actually responsible for the process. In this research, the archaeal and bacterial community of 48 full-scale anaerobic digestion plants were evaluated on DNA (total community) and RNA (active community) level via 16S rRNA (gene) amplicon sequencing. Results: A significantly higher diversity on DNA compared with the RNA level was observed for archaea, but not for bacteria. Beta diversity analysis showed a significant difference in community composition between the DNA and RNA of both bacteria and archaea. This related with 25.5 and 42.3% of total OTUs for bacteria and archaea, respectively, that showed a significant difference in their DNA and RNA profiles. Similar operational parameters affected the bacterial and archaeal community, yet the differentiating effect between DNA and RNA was much stronger for archaea. Co-occurrence networks and functional prediction profiling confirmed the clear differentiation between DNA and RNA profiles. Conclusions: In conclusion, a clear difference in active (RNA) and total (DNA) community profiles was observed, implying the need for a combined approach to estimate community stability in anaerobic digestion

Alternative State Business Tax Systems:A Comparison of State Income and Gross Receipts Taxes

This report provides a five-point comparison between a state corporate income tax and a state gross receipts tax. FRC Report 15

When Things Matter: A Data-Centric View of the Internet of Things

With the recent advances in radio-frequency identification (RFID), low-cost wireless sensor devices, and Web technologies, the Internet of Things (IoT) approach has gained momentum in connecting everyday objects to the Internet and facilitating machine-to-human and machine-to-machine communication with the physical world. While IoT offers the capability to connect and integrate both digital and physical entities, enabling a whole new class of applications and services, several significant challenges need to be addressed before these applications and services can be fully realized. A fundamental challenge centers around managing IoT data, typically produced in dynamic and volatile environments, which is not only extremely large in scale and volume, but also noisy, and continuous. This article surveys the main techniques and state-of-the-art research efforts in IoT from data-centric perspectives, including data stream processing, data storage models, complex event processing, and searching in IoT. Open research issues for IoT data management are also discussed

Financial Globalization, Growth and Volatility in Developing Countries

This paper provides a comprehensive assessment of empirical evidence about the impact of financial globalization on growth and volatility in developing countries. The results suggest that it is difficult to establish a robust causal relationship between financial integration and economic growth. Furthermore, there is little evidence that developing countries have been consistently successful in using financial integration to stabilize fluctuations in consumption growth. However, we do find that financial globalization can be beneficial under the right circumstances. Empirically, good institutions and quality of governance are crucial in helping developing countries derive the benefits of globalization. Similarly, macroeconomic stability appears to be an important prerequisite for ensuring that financial globalization is beneficial for developing countries. Finally, countries that employ relatively flexible exchange rate regimes and succeed in maintaining fiscal discipline are more likely to enjoy the potential growth and stabilization benefits of financial globalization.

An Open Source Based Data Warehouse Architecture to Support Decision Making in the Tourism Sector

In this paper an alternative Tourism oriented Data Warehousing architecture is proposed which makes use of the most recent free and open source technologies like Java, Postgresql and XML. Such architecture's aim will be to support the decision making process and giving an integrated view of the whole Tourism reality in an established context (local, regional, national, etc.) without requesting big investments for getting the necessary software.Tourism, Data warehousing architecture

Environmental performance outcomes and indicators for indigenous peoples: Review of literature

The literature review in this report was the starting point for developing a Māori research strand (2003-2009) within the Planning Under Co-operative Mandates (PUCM) research programme (1995-2009). An early task of the PUCM Māori team was to review the international literature on environmental outcomes and indicators for indigenous peoples. This was in order to gain an understanding of what had been written on the subject and to become familiar with approaches taken by others that might provide lessons for the development of our proposed kaupapa Māori outcomes and indicators framework and methodology, which was aimed at local government performance in Aotearoa/New Zealand. This current report is not intended to provide an exhaustive catalogue of writings on environmental performance outcomes and indicators for indigenous peoples, including Māori. Rather, some of the more obvious and important writings are noted as a ready reference for others interested in this topic. Before detailing the approach we took in carrying out the review, the key terms, outcomes and indicators, are defined