In May of 2014 the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) issued a long-awaited joint updated standard on revenue recognition, ASU 2014-09 – Revenue from Contracts with Customers. While almost all entities will be affected to some extent by the new standard, particularly the changes in required disclosures, this research seeks to examine the impact the new standard will specifically have on the healthcare industry. By highlighting areas of significant challenge a better understanding will be gained of the impact health care service entities will experience as they transition to a new standard.

Date: 27/05/2021 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Hekmat Bsirini, Moe Gamil Hashem, and Hasitha Gayathri Jayasinghe                    (93/04/22)        ( 90\08\23 )                 ( 86/11/04 ) Title: A Disruptive Innovation Approach to Design a Business Model for a Startup DigitalHealthcare Platform. Tutor: Leanne Johnstone Keywords: disruptive innovation - healthcare - business model - digitalization - business modelinnovation. Research question: How should a disruptive innovation be successfully integrated into the business model of a digital healthcare platform startup, in terms of its value proposition? Purpose: Understanding the importance of innovative business models for new entrants to the healthcare sector, in terms of the marketing-related elements (namely, customer relationships, segments, and channels) which affect the whole process as the means to implement strategic aims. Method: This study used an action research approach. Data was generated by three integrative methods; a discussion with five board members of the case company, a secondary data review, and a questionnaire survey with potential customers. Conclusion: The model developed in this study identifies the implications of the disruptive innovation approach for a startup digital healthcare platform. It points out, identifying a customer segment that has been away from digital healthcare platforms due to certain inefficiencies in current platforms and designing the business model elements to cater to their needs eventually leads to the domination of the startup in the market.

Information and communication technologies can be used to deliver healthcare services and improve the healthcare system. Any electronic healthcare system whose usage results in the efficient and enhanced quality of healthcare is an eHealth system and can be beneficial for medical enterprises. Despite the advantages that eHealth systems offer, medical enterprises are often reluctant to abandon their paper-based systems and embrace eHealth solutions. Through a review of existing eHealth literature, this study identified generic technologies used within South African medical enterprises. Fourteen (14) technologies, that represent a basket of eHealth systems for supporting the business management, professional clinical informatics, patient information storage and consumer health informatics functional areas, were identified. The study then aimed to determine the state of adoption of these technologies as well as the factors influencing adoption. The technological, organisational and environmental (TOE) factors that contributed to the current state of adoption were identified through a review of existing TOE literature. A model that explores the effects of these pre-determined TOE factors on the propensity to adopt eHealth was developed and tested. A cross-sectional, quantitative study was carried out and survey data was collected from a sample of 130 medical enterprises in South Africa. Data was collected using a structured questionnaire. Correlation analysis was used to test the model’s hypotheses and hierarchical regression was used to test the overall TOE model. By using the TOE framework, the study has provided a theoretical contribution and addressed a gap in the literature into the barriers and determinants of the adoption of information and communication technologies (ICTs) in healthcare. The results of the study show that South African medical enterprises use systems that range from simple electronic fund transfer systems to more complex electronic record and clinical decision support systems. Of the 14 technologies that were identified, business information systems such as medical aid claims submission systems and electronic record systems for patient and fee related information were the most adopted while a steady, but continued increase in the adoption of clinical health information systems was observed. Specifically, the study reveals that electronic fund transfer systems are the most adopted systems while ePrescription systems are the least used. Furthermore, the study shows that in addition to the enterprises’ operating period, perceived benefits, IT infrastructure, senior clinician involvement, resource commitment and external pressure are correlated with the propensity to adopt while system complexity is a barrier to technology adoption.

This thesis acquaints the reader with specifics in health care business, it defines closely a field of influence of a medical rehabilitation and also describes a provision of health care services in the field of physiotherapy. The main goal of the thesis is to prepare basis and elaboration of the business plan for establishing of a private health care facility and an independent physiotherapeutic practise in Tachov district in the Czech Republic. The theoretical part describes the health care system in the Czech Republic, further defines medical rehabilitation and it specifies field of physiotherapy closely. At the same time in my thesis, I mentioned a theoretical basis for establishing of a company including a brief and clear instruction on how to proceed in setting up a private health care facility "step by step". In the practical part, an analysis of the internal and external environment in the area of the newly developed health care facility in Tachov district is performed. Furthermore, in this part, a SWOT analysis is processed and described, which determines the strengths, weaknesses and opportunities and threats for the new enterprise. In this part of thesis it is crucial the preparation of the business plan, which takes into account demographic data, the location of health care facility and...