Growing information requirements make the problematic of economical measuring system in accountancy more and more complex. The account appraisal of the property resources in current value and not in historical value is becoming increasingly important. It delivers more adequate information before making a decision. This information is therefore more valuable because it reflects gains that the property component can bring in the future resulting from its usage. The article focuses on presenting one of the areas of balance appraisal based on calculating the recoverable value which reflects the potential for generating economic gains that is at the disposal of the company's assets. The balance appraisal at the level of the recoverable value makes the verification of the usefulness or lack of economic usefulness of the assets possible, as well as their potential for attaining economic gains.
The functioning of enterprises is determined among others by the ability of creation, development and the use of the organization intellectual capital. It constitutes presently rather a large value of assets and its structure is unique and difficult to reproduce by the competition. It originates in the process of value creation based on co-operation of particular internal components. However, the relations which take place between them together determine its value. The innovation capital of the organization is doubtless such a component which reflects the ability of the organization to create value processes in the future as well as potential possibilities for creation of differences.
The modern health care system requires continuous improvement of processes affecting the availability, efficiency and quality of health services. Making changes in traditional systems of servicing patients and supporting every activities and processes taking place in medical facilities is particularly important. The determinant of the development of modern health care system is the continuous improvement of processes affecting the availability, efficiency and quality of health services. Undoubtedly, information and communication technologies (ICTs) can contribute to the changes in the health sector. Their inclusion in health care is the basis for the development of e-health. The area of activity which is e-health is a broad implementation of ICT innovation to the health care system and individual medical facilities. The implementation of this process in practice is very complex. The aim of the article is assessing the state of e-health and development barriers from the perspective of stakeholder groups that are family doctors and specialists. To realize this purpose, the example of Podlaskie Voivodeship was used.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.