Il patrimonio netto delle aziende sanitarie pubbliche
SPANO, ALESSANDRO
2007-01-01
Abstract
This paper investigates the peculiar functions equity has in public sector local health authorities and presents a proposal to determine its components and appropriate amount. The paper is divided in two parts. The first one, following a deductive approach, deals with the nature and the functions equity has in public sector local health authorities. The second part, following an inductive method, reports some deepening of the issues investigated drawn from national and international practices and an analysis of some local health authorities financial statements. L’articoloFile | Size | Format | |
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Patrimonio.Netto_Az.Sanitarie_Azienda.Pubblica_n.1-07.pdf Solo gestori archivio
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scheda.Azienda.pubblica.pdf open access
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