The current standard in accounting practice is the double-entry approach. Basis of the double-entry approach is that every financial event brings two equal and offsetting entries. Since these financial events are not automatically confirmed by both parties, the accounting quality can be improved. The blockchain mechanism possibly offers a different take on accounting. Based on an experimentation approach, data was collected to compare the double-entry method with the blockchain-based triple-entry method. The results show that the main difference concerns determining the completeness of the financial statement items. In the situation of double-entry accounting, segregation of duties is applied to do so. In the blockchain situation, the underlying mechanism of the blockchain already ensures this.
DOCUMENT
Despite all improvement initiatives such as the national action plan [De-]Regulate Healthcare by the Dutch Ministry of Health, Welfare and Sport in 2018 to create more time for care within the Netherlands, the administrative burden for care workers is still increasing. Managers of healthcare institutes struggle with efficiently implementing government legislations in day-to-day operations. They indicate that the time spent on administrative tasks demanded by municipalities and national authorities is too much. In addition, they also indicate that there is a lack of consistency and uniformity when it comes to the way care workers handle administrative tasks. This way of working causes additional, and often ad hoc, work in the run-up to an audit. It seems that before laws and regulations are effectively implemented, new laws or regulations again demand attention. This looks like a vicious circle, but research to confirm this is not found yet. Therefore, the following research question is formulated: "What is the impact of laws and regulations on the administrative burden with regard to the primary and supportive processes of Dutch long-term care?" An explanatory multiple case study was conducted to answer the research question. Three case studies were carried out during September 2019 to January 2020. Based on these studies, we have concluded that between 29% and 62% of the total perceived administrative burden by long-term care professionals can be related to legislation.
MULTIFILE
Zet de Rekenkamer proactief aan het werk met klimaatwet. Daarmee zorg je volgens Martien Visser voor een consistent overheidsbeleid en draagvlak voor impopulaire maatregelen. Zo overwinnen we tegenslagen en verliezen we het einddoel van de Klimaatwet niet uit het oog.
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