Management and efficiency have a fundamental impact on the performance of public hospitals, as well as on their philanthropic mission. Various studies have shown that the financial weaknesses of these entities affect the planning, setting of goals and objectives, monitoring, evaluation and feedback necessary to improve health systems and guarantee accessibility as an inalienable right. This study aims to analyze the management and efficiency of third-level and/or high-complexity hospitals in Colombia, through a statistical model that uses financial analysis and key performance indicators (KPIs) such as ROA, ROE and EBITDA. A non-experimental cross-sectional design is used, with an analytical-synthetic, documentary, exploratory and descriptive approach. The results show financial deficiencies in the hospitals evaluated; hence it is recommended to make adjustments in the operating cycle to increase efficiency rates. In addition, the use of the KPIs ROA and ROE under adjusted models is suggested for a more precise analysis of the financial ratios, since these adequately explain the variability of each indicator and are appropriate to evaluate hospital management and efficiency, but not in EBITDA ratio, hence the latter is not recommended to evaluate hospital efficiency reliably. This study provides relevant information for public health policy makers, hospital managers and researchers, in order to promote the efficiency and improvement of health services.

This study examines the determinants of audit quality and their impact on detecting financial statement fraud at public accounting firms member of OAI Solusi Manajemen Nusantara in Indonesia. Using a quantitative approach, data was collected through a structured questionnaire distributed to auditors and staff. Key findings highlight the significant influence of auditor independence, professional proficiency, and supervision actions on conducting effective audits, thereby enhancing fraud detection capabilities. The research identifies challenges such as the focus on Indonesian firms and potentially limiting broader applicability. Recommendations include enhancing auditor training, adopting stringent audit procedures and technology, and ensuring adherence to auditing standards to improve audit quality and uphold financial reporting integrity. This study underscores the critical role of audit quality in preventing and detecting financial statement fraud, suggesting avenues for future research to explore additional influencing factors.

Background: Various studies have demonstrated the usefulness of Google search data for public health-monitoring systems. The aim of this study is to be estimated interest of public in infectious diseases in infectious diseases in South Korea, the five other countries. Methods: We conducted cross-country comparisons for queries related to the H1N1 virus and Middle East respiratory syndrome coronavirus (MERS-CoV). We analyzed queries related to the novel coronavirus disease (COVID-19) from 20 January to 13 April 2020, and performed time-descriptive and correlation analyses on trend patterns. Results: Trends in H1N1, MERS-CoV, and COVID-19 queries in South Korea matched those in the five other countries and worldwide. The relative search volume (RSV) for the MERS-CoV virus increased as the cumulative number of confirmed cases in South Korea increased and decreased significantly as the number of confirmed cases decreased. The volume of COVID-19 queries dramatically increased as South Korea’s confirmed COVID-19 cases grew significantly at the community level. However, RSV remained stable over time. Conclusions: Google Trends provides real-time data based on search patterns related to infectious diseases, allowing for continuous monitoring of public reactions, disease spread, and changes in perceptions or concerns. We can use this information to adjust their strategies of the prevention of epidemics or provide timely updates to the public.

Tourist visits to a destination or attraction as a result of the destination being featured on television, video, or the cinema screen were the ones, that stimulated the creation and development of film tourism, which quickly established itself in global conditions. The main objective of the paper was focused on the identification and the perception of the conditions of film tourism development in Slovak republic. So far, a lot of film production has been realized in the country, but this potential has not yet been properly used for the creation of tourism products. Implementation of the study from a methodological point of view took place using several research methods. The pilot scientific abstraction of the issue was followed by the analysis of film conditions in the territory of Slovak Republic and their categorization. The given starting points were followed by the implementation of questionnaire research, the results of which were verified using several research methods such as Doornik-Hansen test, Kruskal-Wallis test. The results of the questionnaire research show a significant positive perception of the potential of filmmaking as a significant factor in the creation of new tourism products. At the same time, they identify key destinations that could potentially become objects of product realization. Due to the fact that this issue has not received adequate attention in domestic conditions, the study brings a new, more comprehensive view of the topic and emphasizes the power of the potential for further development.