https://www.um.edu.mt/library/oar/handle/123456789/66038 2026-04-05T15:35:20Z 2026-04-05T15:35:20Z https://www.um.edu.mt/library/oar/handle/123456789/107189 2023-03-08T08:09:57Z 1990-01-01T00:00:00Z

Title: The process of setting main objectives and care standards for a new rehabilitation hospital for the elderly Abstract: [...] The aim of this research is to examine the process of setting main objectives and care standards in a rehabilitation hospital for the elderly. The work concentrates on elaborating the management process under the following questions: (i) How can objectives be set and formulated? (ii) How are relevant standards of care derived? Much of the practical insights gained in the analysis of such processes is obtained through reviewing literature on organisational and managerial methods. This had to be supplemented by ancillary reading from the care of the elderly field, to create a complete framework wherein a comprehensive analysis of the management process in a rehabilitation hospital for the elderly could be conducted. On the basis of this analysis a Maltese model is defined. Data for the reference framework were collected from secondary sources. Strengths and weaknesses of the method are based on the strength of such borrowed data. This approach was enhanced by visits to four Care of the Elderly Units, to get acquainted with the present situation in Britain. In the case of Malta data were collected from two sources. Secondary data gleaned from the scanty ancillary reading were supplemented by primary data. An unstructured questionnaire was undertaken with the elderly themselves. Various officers presently undertaking planning and provision of care of the elderly were interviewed, formally and informally. Relevant institutions were also visited. Use of these two methods of data collection was mutually beneficial in that information could be verified, enhancing the validity of the recommended model for Malta. The author's first-hand knowledge of the Maltese situation and long years of experience in the health service would obviously bear upon all comments and recommendations made, though they are entirely her own views. The author embarks on expounding the management process in a rehabilitation hospital through an exposition of organisation theory. Broad consideration of the objective setting process and the possibility of its application to the health field are explored in Chapter 2. The setting of long run objectives, which can even be implemented through incremental ones and include relevant values, is proposed under a rational model. The objective setting process in an organisation is delineated in a grid including rational! incremental, official and unofficial operative goals. A normative model whereby goals should be determined primarily by the elderly clients' needs is highlighted in Chapter 3. The better the hospital service caters for their individual special needs, the better the quality of care. Clients' needs should also dominate policy making issues at the wider contextual organisational and social level. Such a model could be the catalyst to an integrated and coherent service for care of the elderly. In Chapter 4 various possible styles of practice are outlined. On the basis of secondary data and findings, an acute/rehabilitation model is proposed. In this context, the process of deriving standards of care is elaborated. Requirements at both the management level and substantive levels for specific delivery of care are explained. Finally in the context of the preceding review, the management process for a Maltese model is recommended in Chapter 5. Management systems cannot translate literally from one culture to another, but an effective model can be developed if the possibility of building on existing work is explored. Description: M.A.ECONOMICS

1990-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/99496 2022-07-21T06:22:30Z 2015-01-01T00:00:00Z

Title: IFRS 9 : the standard conveying complexity to understand Abstract: Purpose: The main objective of this research is to examine whether the complexity of financial instruments in the current accounting standards is being effectively understandable as required by the IASB/FASB in the qualitative characteristics framework. Design: The thesis' aim was achieved through face-to-face or email semi-structured interviews with the interested parties, being seven local financial institutions, three non financial institutions and four audit/advisory firms (being the local banks' auditors and advisors). Findings: The study revealed that although companies and financial institutions are aware of the new standard on financial instruments, generally financial institutions are more aware and are likely to know the implications since they will be mostly affected. However, only one local credit financial institution is analysing in depth the impact of IFRS 9 on its balance sheet. On the other hand, one should note that private middle companies see this standard not relevant to them and therefore are not aware of the new standard. Effective communication is described as an important factor for corporate reporting as it enhances the confidence in the financial statements even though complexity is being experienced in corporate reporting. The complexities in the current standard (IAS39) that was mentioned match with those listed in the literature review and when they are trying to apply the standard, limitations on practical applications are encountered on a daily basis. It is seen that standards are in some circumstances adding complexity on how it is been presented to the general users. In this thesis, complexity was split into two: 'unavoidable complexity', which cannot be removed as a result of the complicated financial instruments and 'avoidable complexity', which can be avoided if the accounting standards were simpler. Volume, interpretation and implementation are amongst the avoidable complexities. The overall response was that the new standard will reduce the existing issues and some of the complexities as well as it is more principle-based. However, the indications are that IFRS 9 might be more judgemental than the standard being replaced. In fact some argued that the more judgements the more complex situation become and that judgement is a new complexity for the financial reporting. All financial institutions will face significant impact on their balance sheet as a result of the new impairment model. From a local perspective, foreign companies registered in Malta reporting in accordance with IFRSs will be affected since their tax refund will be deferred as a result of the expected credit losses. As a result of this and to the new complexities many are of the opinion that local companies might shift to local GAPSE. Conclusion: This study concludes that the new standard will reduce the tainting rules of the previous standard, however, a new complexity will emerge, namely that of more judgement which inevitable increase complexity. Therefore, the standard is not conveying the inherently complexity financial instruments to understandability since the mean of communication is still complex. Description: M.A.

2015-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/98449 2023-07-03T08:54:37Z 2000-01-01T00:00:00Z

Title: Public versus private broadcasting in Malta : reengineering change and attrition in the market place Abstract: Availing of unbarred access to Public Broadcasting Services Ltd. company information, interviews with PBS management and workforce, using relevant data collected over a three-year period from different broadcasting entities, and Broadcasting Authority surveys for radio listenership and television viewing, the dissertation evaluates the Maltese broadcasting scene and related industries impacting on its development. In particular it analyses public broadcaster PBS' performance vis-a-vis the competition in a saturated and increasingly volatile and competitive market, particularly its main rivals Super 1 and Net TV. Following a brief chronological account detailing the legal and commercial aspects of radio and television transmission in Malta, as well as highlighting socio-political reasons for growth and attrition in the market-place, the dissertation examines the widespread repercussions following suspension of PBS' monopoly in 1991, the liberalisation and deregulation of the local market, and the rapid proliferation of radio and television stations. The reasons that led to an abnormal situation where political parties are granted national licenses for radio and television are seen as an insidious cause of attrition for public broadcasting, which throughout the years has had to carry media analysts' and taxpayers' disapproval. In evaluating current developments, the dissertation examines the motivations and strength of the various stakeholders in the different categories, discusses re-grouping and shifting audiences, programming and its links with advertising, as well as increasing financial and environmental uncertainty in the broadcasting industry arising from aggressive competition for share in a narrow market, and from the threat of new delivery mechanisms, particularly Digital TV. Within the larger framework of EU liberalisation policies and general directives, the dissertation examines whether in terms of its remit to "educate-inform-entertain" and recent heavy losses in ratings taking it to the border of irrelevance, PBS still retains a valid social role that justifies public funding. In this connection, it critiques recent Government commissioned reports which recommended "winding down" the organisation - widely perceived as "dismemberment" by employees and seen as retrograde by most media analysts at a time when Malta gears itself economically and politically in its application for full membership of EU. In seeking to urge PBS management towards more efficient structures and effective business processes, the dissertation evaluates PBS' resources and core competencies, as well as leading policy-makers' perceptions of PBS' strategic capabilities for change. Following analysis, it makes specific recommendations with regard to functional and business processes. Drawing on a number of management and market models/paradigms, it urges widespread reform tl:1rough strategic options (generic/directional) which PBS could utilise to formulate and implement strategies and processes successfully to withstand attrition and survive. Description: M.B.A.

2000-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/98444 2022-06-27T12:35:17Z 1993-01-01T00:00:00Z

Title: Capital adequacy and Maltese banking Abstract: Capital adequacy (CA) analysis in Maltese banking requires a more conscious and holistic approach because of the science's own continuously evolving characteristics, and because the current local contemporary economic environment is a very dynamic one, inclusive of slow but inevitable deregulation of the financial services industry. This study relates international contemporary CA issues to a Maltese focus. Developments on the assets and liabilities sides of Maltese commercial banks' balance sheets, and in off-balance-sheet items, are analysed, and current indications are that the BIS and EC suggested minimum rum of 8 per cent will have been well achieved by early 1994. The study also considers present and envisaged local banking legislation insofar as concerns CA issues, as well as the recently received EC Commission's opinion (the 'avis’) on Mal ta' s membership application insofar as concerns the island's banking scenario. An attempt is here made to comment on CA developments and related economic factors to as up-to-date a point as possible. Description: M.B.A.

1993-01-01T00:00:00Z