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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Landvik, Mikael", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2017-12-05T15:59:36Z", "language": "", "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2017-12-05T15:59:36Z", "language": "", "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2017", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.other", "value": "oai:jykdok.linneanet.fi:1804028", "language": null, "element": "identifier", "qualifier": "other", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/56148", "language": "", "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Tutkimuksen tavoitteena oli kuvailla yksityisen terveydenhuollon laskentatoimen j\u00e4rjest\u00e4mistapoja sek\u00e4 verrata laskentatoimen teht\u00e4viin kohdistuvia haasteita julkisen terveydenhuollon l\u00f6yd\u00f6ksiin. Tutkimuskohteet koostuvat nelj\u00e4st\u00e4 keskisuuresta ja suuresta yksityisen terveydenhuollon organisaatiosta. \r\nTutkimuksen teoreettinen viitekehys muodostui aiemmasta tutkimuksesta julkisen terveydenhuollon piiriss\u00e4, New Public Managementin teoriasta sek\u00e4 yleisist\u00e4 laskentatoimen periaatteista. Erityisesti M\u00e4t\u00f6n ym. (2014) l\u00f6yd\u00f6kset suomalaisen avoterveydenhoidon palveluorganisaation johdon laskentatoimen k\u00e4yt\u00e4nn\u00f6ist\u00e4 muodostavat t\u00e4rke\u00e4n l\u00e4ht\u00f6kohdan tutkimukselle. Lis\u00e4ksi aiemmissa tutkimuksissa raportoidut kuvaukset julkisen terveydenhuollon laskentatoimen k\u00e4yt\u00e4nn\u00f6ist\u00e4 my\u00f6s muualla kuin Suomessa toimivat vertailukohtana yksityisen terveydenhuollon k\u00e4yt\u00e4nt\u00f6jen tarkastelulle.\r\nTutkimus toteutettiin kvalitatiivisena kentt\u00e4tutkimuksena, jossa aineisto ker\u00e4ttiin viidess\u00e4 erillisess\u00e4 puolistrukturoidussa haastattelussa. Haastatellut henkil\u00f6t toimivat omissa organisaatioissaan talousjohtajina tai business controllereina. Tavoitteena haastatteluissa oli tutkia, kuinka k\u00e4yt\u00e4nn\u00f6n laskentatoimen teht\u00e4v\u00e4t on j\u00e4rjestetty organisaation sis\u00e4ll\u00e4 ja kuinka terveydenhuollon toimialan koetaan vaikuttavan n\u00e4ihin teht\u00e4viin yksityisell\u00e4 sektorilla. \r\nTutkimusaineiston pohjalta selvisi, ett\u00e4 yksityisen ja julkisen sektorin terveydenhuollossa on selkeit\u00e4 eroja laskentatoimen n\u00e4k\u00f6kulmasta niin k\u00e4yt\u00e4nn\u00f6n teht\u00e4vien j\u00e4rjest\u00e4mistavoissa kuin koetuissa haasteissakin. L\u00f6yd\u00f6kset on jaoteltu seitsem\u00e4\u00e4n eri kategoriaan; taloushallinto, budjetointi, kustannuslaskenta, tietoj\u00e4rjestelm\u00e4t, toimialan vaikutukset, raportointi sek\u00e4 haasteet, k\u00e4yt\u00e4nt\u00f6jen sek\u00e4 haasteiden osalta. Haasteet vastasivat selke\u00e4sti julkisen terveydenhuollon haasteita, kun taas k\u00e4yt\u00e4nn\u00f6n laskentatoimen j\u00e4rjest\u00e4mistavat ja organisaation toimintatavat muistuttivat yksityisen sektorin organisaatioiden toimintaa. Tutkimuskohteiden v\u00e4lill\u00e4 havaittiin huomattavasti eroja jokaisessa kategoriassa. Etenkin toimialan vaikutuksien kokemisessa oli selkeit\u00e4 eroja. Osa haastatelluista koki, ett\u00e4 toimiala vaikuttaa toimintaan aina huolimatta siit\u00e4, mik\u00e4 toimiala on kyseess\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Mikael Landvik (miilland) on 2017-12-05 15:59:36.135355. Form: Pro gradu -lomake (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/pro-gradu-lomake). JyX data: [jyx_publishing-allowed (fi) =True]", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by jyx lomake-julkaisija (jyx-julkaisija.group@korppi.jyu.fi) on 2017-12-05T15:59:36Z\r\nNo. of bitstreams: 2\r\nURN:NBN:fi:jyu-201712054501.pdf: 638343 bytes, checksum: 21f18d96566928b39a67220cc1923bc8 (MD5)\r\nlicense.html: 4818 bytes, checksum: 7c636401159848e86cd7b7eaff0bb757 (MD5)", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2017-12-05T15:59:36Z (GMT). No. of bitstreams: 2\r\nURN:NBN:fi:jyu-201712054501.pdf: 638343 bytes, checksum: 21f18d96566928b39a67220cc1923bc8 (MD5)\r\nlicense.html: 4818 bytes, checksum: 7c636401159848e86cd7b7eaff0bb757 (MD5)\r\n Previous issue date: 2017", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "1 verkkoaineisto (93 sivua)", "language": null, "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "terveydenhuolto", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "laskentatoimi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "kustannuslaskenta", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "budjetointi", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Laskentatoimen k\u00e4yt\u00e4nn\u00f6t yksityisess\u00e4 terveydenhuollossa", "language": null, "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201712054501", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": 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