Business, Management and Economics Research

Online ISSN: 2412-1770
Print ISSN: 2413-855X

Quarterly Published (4 Issues Per Year)


Volume 3 Number 4 April 2017

Italian Health Care System: Methodology Suggestion for the Financial Equilibrium and Essential Level of Care

Valerio Brescia ; Christian Rainero ; Luigi Puddu ; Vania Tradori ; Silvana Secinaro ; Alessandra Indelicato ; Alessandro Migliavacca ; Roberta Siliquini ; Maria Martorana ; Fabr
Pages: 40-51
Italian Regions are the accountable entities for healthcare policies: their activity is not limited to policymaking but includes also management and financing of the Healthcare Public Utilities and services.  A first step will be the creation of a dataset of revenues and expenditures of the Healthcare sector. Second, the co-financing policy will be analyzed using comparative grids of in/out-flows of each Region. Third, it will be taken into account the regional fiscal coverage of the balance deficit. The sample is composed by the Italian Regions. Last the analysis between our theoretical approach based on law and the real economic balance. Furthermore it will be analyzed the National and Regional Healthcare System financing (in)-stability, highlighting current cash flows, sources and investments using the “separation” of the Healthcare accounting items in the Balance Sheet. Through chi-square test analysis and method of OLS the group of study look a possible relation be-tween balance and respect of lea without finding a relationship.  Latter, it will be represented an analysis of the National Health Fund allocation to the Regions.  It will be also conducted a critical analysis of the current allocation formula and it will be proposed a simplified criterion of allocation.

Investigating the Use of Value Analysis and Value Engineering as Cost Saving Techniques among Selected Manufacturing Companies in Kano State Nigeria

Authors: Musa Gambo Sharifai ; Zakari Uba
Pages: 34-39
The study investigated the concepts value analysis and value engineering, and their relationship with cost savings among selected manufacturing companies that specialize in the manufacture of plastic, steel, metal products, and soft drink manufacturers in Kano state, North west Nigeria. The study employed the use of primary data where one hundred and ten questionnaires were distributed randomly to employees of nine (9) selected companies at Tokarawa, Sharada, Bompai and Zaria Road all within the metropolis in Kano state. Purposive sampling technique was used to select employees in the production, design, maintenance and engineering, marketing, supply and warehouse departments who have worked for their companies for a period of three years. Secondary data from books and journals were employed to review literature. The study found that at 95% level of significance, sig value (0.173) ≤ ∞=0.05 this reveals an insignificant relationship between value analysis, value engineering and cost savings among the selected companies in Kano state North west Nigeria, leading to the acceptance of the null hypothesis of no significant relationship between the independent and the dependent variable. The study also found very low levels of awareness about the two concepts among manufacturers in Kano state, North West, Nigeria. The paper concluded that the concepts if properly applied would enhance cost savings in manufacturing companies and recommends the adoption of the two concepts by local manufacturers in their efforts to reduce cost(s) and remain competitive in the volatile business environment especially with the challenges of the global economic meltdown.