On coping with the¡§hospital-based self-management＂ project implemented by the National Health Insurance in Taiwan-----A case study of an Armed Forces Hospital The global budget payment system has been implemented in Taiwan＇s National Health Insurance (NHI) for dental care, Chinese medicine and basic western medicine since 1998, and for Western medicine hospital since 2002. The purpose of this payment system is to control the toal medical expenditure by a fixed annual budget. However, it used in Westewrn medical hospital is so complicated that the fulfillment of this new system will create a new competetion era for the hospitals if without associated set of measures, its complexity is far beyond our detection. The Bureau of NHI therefore carry out variable kinds of mamagement protocols such as ¡§global budgeting system by different area＂,¡§hospital-based self-management＂, and ¡§hospital in pursuit of excellence＂, so that each branch of NHI Bureau will own a fixed amount of budget and negotiate the separate amount with the hospitals. The military hospitals are facing a critical environment; the public budget and personnels of the hospital sponsored by the National Defense Department is decreasing; and the NHI has implemented the global budgeting system which will condense the growth rate of each hospital. The thesis is focusing on the study hospital＇s model of strategic management, establishing a criteria-monitoring system in the hospital in order to analyze the details of the operating performance , when negotiating the growth rate with the Burear of NHI, which is the most important part of the plan for hospital in persuit of excellence, will find out the abnormalities and the solutions for that iii problem. The result of this study showing the management information system in a hospital will provide immediate data, analyze it and help the superintendent make decisions. It is quite critical in such a competitive environment, the information system was proved to be effective and the hospital can achieve the vision of sustainable operationOn coping with the¡§hospital-based self-management＂ project implemented by the National Health Insurance in Taiwan-----A case study of an Armed Forces Hospital The global budget payment system has been implemented in Taiwan＇s National Health Insurance (NHI) for dental care, Chinese medicine and basic western medicine since 1998, and for Western medicine hospital since 2002. The purpose of this payment system is to control the toal medical expenditure by a fixed annual budget. However, it used in Westewrn medical hospital is so complicated that the fulfillment of this new system will create a new competetion era for the hospitals if without associated set of measures, its complexity is far beyond our detection. The Bureau of NHI therefore carry out variable kinds of mamagement protocols such as ¡§global budgeting system by different area＂,¡§hospital-based self-management＂, and ¡§hospital in pursuit of excellence＂, so that each branch of NHI Bureau will own a fixed amount of budget and negotiate the separate amount with the hospitals. The military hospitals are facing a critical environment; the public budget and personnels of the hospital sponsored by the National Defense Department is decreasing; and the NHI has implemented the global budgeting system which will condense the growth rate of each hospital. The thesis is focusing on the study hospital＇s model of strategic management, establishing a criteria-monitoring system in the hospital in order to analyze the details of the operating performance , when negotiating the growth rate with the Burear of NHI, which is the most important part of the plan for hospital in persuit of excellence, will find out the abnormalities and the solutions for that iii problem. The result of this study showing the management information system in a hospital will provide immediate data, analyze it and help the superintendent make decisions. It is quite critical in such a competitive environment, the information system was proved to be effective and the hospital can achieve the vision of sustainable operation

Syftet med denna uppsats är att undersöka Bitcoins egenskaper och funktioner samt diskutera dess eventuella påverkan på dagens ekonomiska system. Den forskning som publicerats på ämnet undersöker främst tekniska och säkerhetsmässiga detaljer, det är därför intressant att analysera ur en ekonomisk synvinkel. Genom att använda makroekonomisk teori ska jag försöka klargöra om Bitcoin kan konkurrera med dagens valutor. Bitcoins volatilitet i värde gör det tvivelaktigt, en volatilitet som inte kan kontrolleras. Bitcoin uppfyller delar av de funktioner och egenskaper som definierar en valuta enligt makroekonomisk teori, men inte lika många som fiatpengar och Bitcoin bör därför inte kunna konkurrera med dagens valutor. Fiatpengar är att föredra även i andra områden som acceptans och säkerhet. Bitcoin är bättre ur ett kostnadsperspektiv, dock under specifika omständigheter som sällan uppfylls. Bitcoin kommer därför tills vidare fungera som ett alternativ betalningssystem och valuta för personer och företag som är villiga att ta de risker som medföljer. / The aim of this thesis is to investigate Bitcoins attributes and functions and discuss its effect on today’s economic system. The academic work that been published on the subject investigate technical and safety aspects, it is therefore interesting to analyse from a macroeconomic point of view. By using macroeconomic theory I will try to clarify if Bitcoin can compete with today’s currencies. Bitcoins volatility in value makes it doubtful. Bitcoins volatility in value makes it questionable, a volatility that cannot be controlled. Bitcoin meet part of the functions and characteristics that define a currency as macroeconomic theory, but not as many as fiatmoney and should therefore not be able to compete with today's currencies. Fiatmoney is preferable also in other areas such as acceptance and security. Bitcoin is better from a cost perspective, but under specific circumstances that are rarely met. Bitcoin will therefore until further serve as an alternative payment system and currency individuals and companies that are willing to take the risks included.

61 Abstract The Financial Arbitrator was established on the basis of European legislation to handle consumer's disputes on the financial market fast, efficiently and free. This thesis mainly focuses on its role in payment system sector with regards to new Act on payments and was divided into three main chapters. The chapter one aims at the development of legal regulations in last fifteen years in the Czech republic and explores grounds of separation from the Czech National Bank to establish the independent institution. Handling disputes may even result into achieving an amicable settlement, albeit its natural character does not meet the requirements of Administrative Code resulting as more informal resolution. The range of clients solely entitled to submit a claim was in recent years strictly restricted to consumers although competencies of Financial Arbitrator were extended. The author also analyses rules of the proceedings and educational activities of the Financial Arbitrator to lift financial awareness of consumers. The chapter two describes individual financial services and persons authorized to provide payment services in order to specify competencies of Financial Arbitrator since the law authorizes the Financial Arbitrator to decide disputes between the consumer and payments service provider arisen...

Os administradores da atualidade convivem, por um lado, com o aumento permanente das demanda dos cidadãos por serviços públicos e, por outro lado, com a carência de recursos e a resistência da população à elevação da base tributária. Tal dilema exige que, cada vez mais, os sistemas de controle interno sejam fortalecidos, com o objetivo de disponibilizar informações confiáveis que possibilitem o controle das operações e a melhora do processo de tomada de decisões. Assim, o presente estudo procurou investigar se o sistema de controle interno utilizado pelo Sistema de Pagamento de Pessoal da Marinha do Brasil atende às leis, regulamentos e demais normas vigentes na esfera federal e ao que prevê o referencial teórico e os estudos acadêmicos sobre o assunto. Por meio de um estudo de caso se perseguiu expor os conceitos de controle interno, apresentar processamento da folha de pessoal e analisar o controle interno adotado pelo sistema atual, bem como o processo de atualização do software responsável e seus controles. As fontes utilizadas foram bibliográfica, documental, observação direta e entrevistas semiestruturadas. Foram, também, identificados pontos a explorar e a gerenciar dentro de categorias de requisitos de software, de modo a mitigar os riscos e maximizar as oportunidades do negócio. Os resultados indicam que o processo de modernização, ainda não concluído, está convergindo para uma maior adequação do processamento da folha de pagamento de pessoal às melhores práticas existentes, de modo que seus controles atendam às normas vigentes e ao que prevê a área acadêmica sobre o assunto. A conclusão do presente estudo apontou que o referido sistema de controle interno atende às leis, regulamentos e demais normas vigentes na esfera federal e, parcialmente, ao que prevê o referencial teórico e os estudos acadêmicos sobre o assunto. / Nowadays administrators have on one hand, the increasing demand for public services and, on the other hand, few resources and public resistance to increasing tax base. This dilemma requires more and more powerful internal control systems in order to provide reliable information to improve operational control and decision making. Thus, this study has investigated if the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules, and is in agreement with theoretical arguments and academic studies on the subject. Through a case study the concepts of internal control, the activities of People Payment System and its internal control framework were exposed, as well as the respective process of upgraded software in use. The sources used were literature, documentation, direct observation and semi structured interviews. We have also identified points to explore and manage in agreement within requirements of software in order to mitigate risks and maximize business opportunities. These results suggest that the payment software upgrade, not yet concluded, will help to comply with laws and other federal rules and will lead to best practices of internal control. Study conclusion has indicated that the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules and partially agrees with theoretical arguments and academic studies on the subject.

Cryptocurrencies has become a very hot topic recently, with Bitcoin being the most popular. The increase in interest has led to an incentive to create payment systems for the currency that makes it easier to use for day-to-day shopping. A lot of companies are inves- tigating possible solutions for credit cards that are used for cryptocurrencies. This thesis aims to present and perform a security analysis on an already created concept of a credit card payment system for Bitcoin. The security analysis is done in a systematical approach where the modules were analyzed with predetermined restrictions and assumptions. The restricitons and assumptions are then removed one-by-one to find potential threats in the system. The outcome of the analysis is then evaluated in an attempt to find possible im- plementation methods that would mitigate or prevent the discovered threats. The possible implementations are also evaluated in terms of how they would affect the system.

Os administradores da atualidade convivem, por um lado, com o aumento permanente das demanda dos cidadãos por serviços públicos e, por outro lado, com a carência de recursos e a resistência da população à elevação da base tributária. Tal dilema exige que, cada vez mais, os sistemas de controle interno sejam fortalecidos, com o objetivo de disponibilizar informações confiáveis que possibilitem o controle das operações e a melhora do processo de tomada de decisões. Assim, o presente estudo procurou investigar se o sistema de controle interno utilizado pelo Sistema de Pagamento de Pessoal da Marinha do Brasil atende às leis, regulamentos e demais normas vigentes na esfera federal e ao que prevê o referencial teórico e os estudos acadêmicos sobre o assunto. Por meio de um estudo de caso se perseguiu expor os conceitos de controle interno, apresentar processamento da folha de pessoal e analisar o controle interno adotado pelo sistema atual, bem como o processo de atualização do software responsável e seus controles. As fontes utilizadas foram bibliográfica, documental, observação direta e entrevistas semiestruturadas. Foram, também, identificados pontos a explorar e a gerenciar dentro de categorias de requisitos de software, de modo a mitigar os riscos e maximizar as oportunidades do negócio. Os resultados indicam que o processo de modernização, ainda não concluído, está convergindo para uma maior adequação do processamento da folha de pagamento de pessoal às melhores práticas existentes, de modo que seus controles atendam às normas vigentes e ao que prevê a área acadêmica sobre o assunto. A conclusão do presente estudo apontou que o referido sistema de controle interno atende às leis, regulamentos e demais normas vigentes na esfera federal e, parcialmente, ao que prevê o referencial teórico e os estudos acadêmicos sobre o assunto. / Nowadays administrators have on one hand, the increasing demand for public services and, on the other hand, few resources and public resistance to increasing tax base. This dilemma requires more and more powerful internal control systems in order to provide reliable information to improve operational control and decision making. Thus, this study has investigated if the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules, and is in agreement with theoretical arguments and academic studies on the subject. Through a case study the concepts of internal control, the activities of People Payment System and its internal control framework were exposed, as well as the respective process of upgraded software in use. The sources used were literature, documentation, direct observation and semi structured interviews. We have also identified points to explore and manage in agreement within requirements of software in order to mitigate risks and maximize business opportunities. These results suggest that the payment software upgrade, not yet concluded, will help to comply with laws and other federal rules and will lead to best practices of internal control. Study conclusion has indicated that the internal control system used by People Payment System of the Brazilian Navy complies with laws, regulations and other federal rules and partially agrees with theoretical arguments and academic studies on the subject.

The diploma thesis is focused on the analysis of the system of payment in the Czech Republic and in the whole European Union. The theoretical part defines system of payment generally, its organization, the telecommunication network SWIFT and also describes the electronic payments. The following chapter deals with the legislation of this area in our country. There have been made a lot of changes untill these days because of the strong effort to harmonize legal form of payment system with the regulations of European Union. The next part of this study is dedicated to individual payment system especially the CERTIS which is the unique but highly efficient system in the Czech Republic. The practical part obtained the comparison of the payment system which are using in the European Union. For better lucidity the systems are devided into the wholesale payments and the retail payments. The trends and the prognosis of the interbank payment system development are identified in the conclusion of this study.

This paper aims to close a gap in the literature on the cost of payment systems by analyzing the cost of cash and debit cards in Austria. No prior analysis exists, as far as the authors are aware. Using novel data from several sources, the unit costs for cash and debit card payments in 2013 are estimated to be Euro 0.40 and & Euro 0.39, respectively, which are close to the most cost-efficient countries in Europe (the Netherlands and Scandinavian countries). Although Austrian consumers have a much stronger preference for cash than consumers in these countries, the Austrian payment industry appears to have developed relatively cost-efficient institutional structures by relying upon centralization and international outsourcing. However, cost efficiency could be further increased by increasing the share of debit card payments or other cost-efficient digital payment methods.

En dépit de la production standardisée de millions d'enregistrements décrivant année après année l'activité d'hospitalisation complète en France, aucune étude globale, aucun suivi précis et répété dans le temps, n'a pu être mené à partir de ces données.Si ces données sont exploitées dans une grande variété d'études spécifiques, elles peinent à trouver une utilisation significative dans l'analyse de l'activité et du recrutement des établissements de santé, ou dans celle des besoins de la population. Tout un pan d'analyse de l'efficience du système de santé reste ainsi inaccessible.Nous nous fixons comme objectif de contribuer à développer un cadre précis d'exploitation de ces données. Cette démarche se fera en trois temps :- Définition d'une méthode de consolidation des données ;- Construction de référentiels d'analyse des données ;- Elaboration de méthodes d'analyse sur deux thématiques générales : la caractérisation de l'activité des établissements et l'étude de leur recrutement, avec exemple d'application de ces méthodes. / Millions of computerized records describing inpatient hospitalization activity are produced year after year in France.In spite of the availability of this massive amount of data, no global, iterative and well calibrated related study on health system efficiency has been possible.There are of course many specific studies partially or totally relying on these data, but their systematic use for assessing hospital activity, catchment areas or population health needs remains to be implented.Our work aims to contribute to create a methodological framework for analyzing these data through a three step approach :- Definition of data consolidation methods ;- Creation of adequate data repositories ;- Determination of analysis methods for two general topics : hospital activity characterization and study, with example applications.

The goal of this work is to define and analyze european integration within the payment system of the European Union, with the main focus on project SEPA and its payment instruments. In first part it covers the legislative phase, the general characteristics, goals and advantages of the project, institutions responsible for the implementation and coordintation of the project, EU clearing system and standardization of SEPA payment instruments. Analytical part of thesis focus on description and analysis of economical effects of project and individual SEPA payment instruments and their implementation into national payment system of the EU member states. The last part deal with the issue of implementation of SEPA project in Slovakia.