Forensic accounting services in English local government and the counter-fraud agenda
In: Public money & management: integrating theory and practice in public management, Band 40, Heft 5, S. 380-389
ISSN: 1467-9302
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In: Public money & management: integrating theory and practice in public management, Band 40, Heft 5, S. 380-389
ISSN: 1467-9302
El uso de crédito comercial como forma de financiar el corto plazo ha aumentando en los últimos años, las grandes empresas utilizan más días del que necesitan para realizar los pagos a las pequeñas empresas, lo que provoca fatales consecuencias financieras para los proveedores. Estos problemas financieros no son nuevos, pero con la restricción pronunciada del crédito los problemas se agudizan debido a que el uso masivo del crédito comercial repercute negativamente en los proveedores cuya insolvencia y riesgo de quiebra aumentan. En este trabajo se revisan de forma descriptiva el uso del crédito comercial en la crisis crediticia. Las principales contribuciones de la ponencia son dos. En primer lugar, mostrar las consecuencias financieras por la utilización del crédito comercial y, concretamente, en la crisis crediticia, y cómo el gobierno de Reino Unido desarrolla políticas públicas de pago para reducir el efecto negativo de los impagados. En segundo lugar, estudiar y comparar la situación de los países europeos en términos de pago a los proveedores y, en particular, el caso de Reino Unido, pero también el caso Español. ; The use of trade credit as a short-term financing is increasing in the last years; large firms use more days to pay small firms than they need, which causes financial fatal consequences to suppliers. These financial problems are not new, but with the credit crunch they are coming up because the massive use of the trade credit impacts negatively on suppliers whose insolvency and bankruptcy risks increase. In this paper we review in a descriptive way the use of trade credit in the credit crunch. The main contributions of the paper are two. Firstly, we show the financial consequences of the use of trade credit, and specifically in credit crisis, and how UK government develop public payment policies to reduce the negative effect of delete payments. Secondly, we study and compare the situation of European countries in terms of payment to suppliers, and in particular the case of UK, but also Spanish case.
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Background: The COVID-19 pandemic has disrupted routine hospital services globally. This study estimated the total number of adult elective operations that would be cancelled worldwide during the 12 weeks of peak disruption due to COVID-19. Methods: A global expert response study was conducted to elicit projections for the proportion of elective surgery that would be cancelled or postponed during the 12 weeks of peak disruption. A Bayesian β-regression model was used to estimate 12-week cancellation rates for 190 countries. Elective surgical case-mix data, stratified by specialty and indication (surgery for cancer versus benign disease), were determined. This case mix was applied to country-level surgical volumes. The 12-week cancellation rates were then applied to these figures to calculate the total number of cancelled operations. Results: The best estimate was that 28 404 603 operations would be cancelled or postponed during the peak 12 weeks of disruption due to COVID-19 (2 367 050 operations per week). Most would be operations for benign disease (90·2 per cent, 25 638 922 of 28 404 603). The overall 12-week cancellation rate would be 72·3 per cent. Globally, 81·7 per cent of operations for benign conditions (25 638 922 of 31 378 062), 37·7 per cent of cancer operations (2 324 070 of 6 162 311) and 25·4 per cent of elective caesarean sections (441 611 of 1 735 483) would be cancelled or postponed. If countries increased their normal surgical volume by 20 per cent after the pandemic, it would take a median of 45 weeks to clear the backlog of operations resulting from COVID-19 disruption. Conclusion: A very large number of operations will be cancelled or postponed owing to disruption caused by COVID-19. Governments should mitigate against this major burden on patients by developing recovery plans and implementing strategies to restore surgical activity safely.
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