Objective: The Helping Babies Breathe'' (HBB) program is an evidence-based curriculum in basic ne... more Objective: The Helping Babies Breathe'' (HBB) program is an evidence-based curriculum in basic neonatal care and resuscitation, utilizing simulation-based training to educate large numbers of birth attendants in low-resource countries. We analyzed its cost-effectiveness at a faith-based Haydom Lutheran Hospital (HLH) in rural Tanzania. Methods: Data about early neonatal mortality and fresh stillbirth rates were drawn from a linked observational study during one year before and one year after full implementation of the HBB program. Cost data were provided by the Tanzanian Ministry of Health and Social Welfare (MOHSW), the research department at HLH, and the manufacturer of the training material Laerdal Global Health. Findings: Costs per life saved were USD 233, while they were USD 4.21 per life year gained. Costs for maintaining the program were USD 80 per life saved and USD 1.44 per life year gained. Costs per disease adjusted life year (DALY) averted ranged from International Dollars (ID; a virtual valuta corrected for purchasing power worldwide) 12 to 23, according to how DALYs were calculated. Conclusion: The HBB program is a low-cost intervention. Implementation in a very rural faith-based hospital like HLH has been highly cost-effective. To facilitate further global implementation of HBB a cost-effectiveness analysis including government owned institutions, urban hospitals and district facilities is desirable for a more diverse analysis to explore costdriving factors and predictors of enhanced cost-effectiveness.
Total direct costs and cost factors of HBB training at HLH
a<p>Travel expenses include transport,accommodation and per diems.</p>b<p>Admin... more a<p>Travel expenses include transport,accommodation and per diems.</p>b<p>Administration includes as well refreshments during the course.</p>c<p>Courses took place during normal working hours and no extra staff was hired during the courses.</p><p>MHSW = Tanzanian Ministry of Health and Social Welfare; HLH = Haydom Lutheran Hospital; LDHF = Low-dose-high-frequency.</p
The processes of all organizations are operated by human resource, thus valuation of this resourc... more The processes of all organizations are operated by human resource, thus valuation of this resource is very necessary and information concerning the valuation should be given to the management, investors and others through financial statements. Human resource accounting is fundamentally an information system that tells management what changes are happening over time to the human resources of the business. In the early 1990s, industries were familiar with the value and importance of human assets. When service sector started to contribute to a country’s economy, the importance of human assets got prominence (Kamal Gosh Ray, 2010). Human Resource Accounting (HRA) is concerns with accounting for the organization’s management and employees as human capital that provides future profit. In the HRA approach, expenditures connected to human resources are reported as assets on the balance sheet as contrasting to the traditional accounting approach which treats costs associated to a organization’s human resources as operating expense on the income statement that reduce profit. HRA suggests that in adding up to the measures themselves, the process of measurement has significance in decision-making concerning organizations. Though the origins and early development of HRA occurred typically in the United States, interest and contributions to development in the field have been evident in a number of other countries (Porwal L .S, 2007). Human resources accounting can be defined as a process of accounting which quantifies, identifies and measures human resources to help management to cope up with the changes in its quality and quantum so that equilibrium could be achieved in between the needed resources and the provided human resources. Briefly, human resource accounting is the art of recording, valuing, and presenting systematically the value of human resources in the books of account of the company. This definition brings out the following significant characteristic features of human resource accounting such as valuation of human resources, recording the valuation in the books of account and exposé of the information in the financial statements of the business (Baker & McKenzie 2010).
Objective: The Helping Babies Breathe'' (HBB) program is an evidence-based curriculum in basic ne... more Objective: The Helping Babies Breathe'' (HBB) program is an evidence-based curriculum in basic neonatal care and resuscitation, utilizing simulation-based training to educate large numbers of birth attendants in low-resource countries. We analyzed its cost-effectiveness at a faith-based Haydom Lutheran Hospital (HLH) in rural Tanzania.
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Papers by Editha Lotto
Human Resource Accounting (HRA) is concerns with accounting for the organization’s management and employees as human capital that provides future profit. In the HRA approach, expenditures connected to human resources are reported as assets on the balance sheet as contrasting to the traditional accounting approach which treats costs associated to a organization’s human resources as operating expense on the income statement that reduce profit. HRA suggests that in adding up to the measures themselves, the process of measurement has significance in decision-making concerning organizations. Though the origins and early development of HRA occurred typically in the United States, interest and contributions to development in the field have been evident in a number of other countries (Porwal L .S, 2007).
Human resources accounting can be defined as a process of accounting which quantifies, identifies and measures human resources to help management to cope up with the changes in its quality and quantum so that equilibrium could be achieved in between the needed resources and the provided human resources.
Briefly, human resource accounting is the art of recording, valuing, and presenting systematically the value of human resources in the books of account of the company. This definition brings out the following significant characteristic features of human resource accounting such as valuation of human resources, recording the valuation in the books of account and exposé of the information in the financial statements of the business (Baker & McKenzie 2010).