Abstract
This paper examines the integration of Chilean, Brazilian, and Argentinean operations of the Andina Bottling Co.. The author focuses on the cost issues affecting the integration. The paper gives specific accounting ratios to understand the problems of this case.

From the Paper
"With respect to operating costs, the most important variations between the Chilean, Brazilian and Argentinean operations of Andina Bottling Co are a) raw materials, b) distribution and c) cost --- group three assumed to reflect personnel costs. Total raw materials costs are somewhat higher in Argentina of net sales than they are in Chile; however, raw materials costs in Brazil are substantially higher than they are in Chile. Disposable bottle ..."

Tags:Andina Bottling Co., Case Study

Abstract
This is a short paper reviewing the June 2005 web posting to the Guidant.com website highlighting Medicare's payment system to hospitals for inpatient and outpatient services and Medicare's Resource Based Relative Value Unit payment system to physicians. The article is divided into 5 major sections plus a well designed diagram and the paper follows the same topical outline.

From the Paper
"Medicare, Medicaid and various governmental or public health insurances are continually under scrutiny and revision with current plans for revision looking at the Japanese model of paying a physician: paying physicians and hospitals based on keeping individuals well. Medicare is one of the most widely discussed and most frequently revised plans. "

Tags:medicare, system, payments

Abstract
This paper provides an overview of electronic payment methods and outlines the relative advantages of electronic payment methods both for customer service and increased profitability. The main features of electronic payment cards, which include credit cards, virtual credit cards, debit cards, and charge cards, are described, and the main characteristics of successful e-payment methods are outlined. The recent successes of PayPal and VeriSign are outlined, and the author's personal interest in the subject is discussed.

Outline
Electronic Payment Methods
Main Features of Electronic Payment Methods
Electronic Payment Methods, PayPal and VeriSign
Personal Interest in Electronic Payment Methods
Additional Information on Electronic Payment Methods

From the Paper
"Successful e-payment methods share a number of characteristics. These are: independence, interoperability and portability, security, anonymity, divisibility, ease of use, and transaction fees. Independence refers to the ability of e-commerce methods to operate without installing specialized software. Those e-commerce methods that do not require specialized hardware or software are more likely to be successful. Interoperability and portability refers to the ability of forms of e-commerce to interlink with other enterprise applications and systems. Security is an important consideration that encompasses the safety of the transfer and the chance of the transfer being intercepted. Anonymity is a characteristic of cash payments, where payment cannot be traced back to the buyer."

Tags:paypal, verisign, credit, cards, debit, charge

Abstract
Mobile payment is paying for goods or services with a mobile device such as a phone, Personal Digital Assistant (PDA), or other such device. They can be used in a variety of payment scenarios. Typical usage entails the user electing to make a mobile payment, being connected to a server via the mobile device to perform authentication and authorization and subsequently being presented with confirmation of the completed transaction. The paper focuses on Secure Mobile Payment Service (SEMOPS), a project for developing a secure, universal electronic payment service, which allows real time payment transactions independently of the type and value of the purchase.

From the Paper
"The service concept follows a whole new approach in electronic commerce, as it is built on the credit push concept. Having selected the required goods the customer receives certain transaction related data from the merchant. Customers do not provide any sensitive data to the merchant during the payment process; therefore they can practically remain anonymous. Having received the necessary transaction details, the customer prepares and signs a payment request and forwards it to his or her own payment processor. If the necessary funds are available, the merchant receives a payment notification, which is a kind of guarantee from its own payment processor."

Tags:POS, sim, ATM, transaction, database

Abstract
This paper explains that electronic banking, also known as electronic fund transfer or EFT, uses the computer and electronic technology instead of traditional checks and other paper transactions. The author points out that electronic payment systems, in comparison to tradition labor-intense systems, require human intervention only in specific problem cases thus saving the companies and their consumers time and money; however, customer self-service, through electronic payment systems, does not reduce costs if customers do not use it as an alternative to the traditional paper method. The paper relates that electronic commerce in developing countries permit better access to information and marketing opportunities but also have negative aspects such as delays and questionable security.


Table of Contents
Electronic Fund Transfer
Electronic Payment System
Global Electronic Payment Systems and E-Commerce
Electronic Payment Systems in Developing Countries

From the Paper
"At present, business organizations, consumers and government agencies throughout the world take advantage of payment technologies to send and receive funds (Kushawara 2003). Consumers pay their taxes and make other payments electronically; governments receive these taxes and distribute refunds also electronically; and enterprises put these modern technological tools to move payments and other funds. Electronic business payments have proved valuable in saving money, improving efficiency and helping deliver better returns to shareholders. With these benefits, organizations are better able to use their financial and human resource on more important or critical objectives and activities than on processes that need to be automated."

Tags:atm, customer, funds, savings, paper

Abstract
This paper discusses the various payment methods across the United States. These payment methods consist of paper currency, checks, traveler's checks, debit cards, credit cards and newer payment methods. The newer payment methods are typified by PayPal which is clearly becoming a widely used and accepted form of payment beyond its original use related solely to eBay purchases.

From the Paper
"Payment methods have evolved over time with and at the same pace as advances in technology. While physical currency is under no threat of disappearing in the near to mid-term, the changing buy and consumption habits of the United States' consumers is moving in tandem with evolving payment methods in a manner that makes physical currency seem less relevant. Some researchers describe this dynamic in the following manner: "All consumption activity has increasingly become technologically mediated over the past few decades. The shopping experience has been transformed by its technological infrastructure" (Lally, 2002, p.117). Increasingly, this technological mediation in the consumption experience is currency and payment related. No longer is cash considered king and many of the once cutting edge payment methods available to consumers are now considered quaint or archaic."

Tags:checks, debit, credit

Abstract
The paper explores effective management for mental healthcare. It looks at cost-containment strategies, such as high co-payments and no cost-coverage for specialist visits regarding mental health. It then moves on to look at the role of alternative therapies in mental healthcare. It concludes with listing the benefits of introducing a standardizing organization for mental healthcare in the USA.

From the Paper
"In a managed mental health care system, the unnecessary utilization of equipment and accessories is restricted at the care provider stage. This is done by a chain of monetary incentives and by directly managing the care proceeds. For instance, managed mental health care decreases cost comparatively by changing the treatment setup from inpatient to outpatient, settling the fee of professionals and hospital at discounted rates, and applying methods of utilization management to control unnecessary services. In this manner, the unnecessary utilization which is a moral hazard and also incurs high costs, is eradicate at the starting place, on a case to case basis (U.S. Public Health Service)."

Tags:cost-containment, strategy, co-payment, cost-coverage, specialist, visit, role, alternative, therapy, standardizing, organization, USA

Abstract
This paper compares and analyzes the positive aspects of health care systems in the United Kingdom, Japan, Germany, Taiwan, and Switzerland. The best components of each are as presented in a list format, which addresses premiums, prescription drugs and co-payments. Additionally, the paper addresses if patients may choose where they want to be treated for certain procedures.

From the Paper
"Every health care system has positives as well as negative aspects about it, and those that exist within the United Kingdom, Japan, Germany, Taiwan, and Switzerland are no exception. Nevertheless, the best components of each are as follows: * United Kingdom - There is no family premium to be paid and there are..."

Tags:health, countries, universal

Abstract
This paper explores changes in access to and payment for health care through the generations. The paper is based on interviews with a retired senior citizen, a single working mother of two, and a recent college graduate working at Columbia Sportswear. The analysis demonstrates that some of the neediest populations' health care needs are going unmet in the U.S.

From the Paper
"An exploration of real people access health care across generations demonstrates how health care delivery in the U.S. has changed over time. These changes include a variety of issues from access to and payment for health care to where individuals receive health care and their attitudes toward it. This analysis will illustrate the outcome of interviews with three different generations of individuals pertaining to health care access. Lena Ferguson, a retired senior citizen, Patricia Torso a rural working mother of two and Jessie Williams..."

Tags:Medicaid, Medicare, insurance, prescriptions, co-pay, dental, vision, drugs, rural

Abstract
The paper discusses the growth of the Internet and the use of computer-based systems in business and warns that all businesses should be aware of the impact which this has on their practice. The paper highlights that risk management is important to ensure that the risks from their data storage and sharing procedures are minimized. The paper states that this is important in maintaining the integrity of the business and also ensuring that the safety of the customers is maintained. The paper confirms that there are various standards and practices which are in place to ensure that sufficient practices are maintained.

Outline:
Risk Management
COSO Report
SAS 78
Mutual Aid Pacts
Importance of Computer Information Standards
ISO Development
Computer Emergency Response Co-ordination Centre (CERT)
Cryptography, Identification and Firewalls
Electronic Payment Methods
Web-based Marketing Methods

From the Paper
"Risk management is the process in which the potential risks to any information system are identified, measured and minimized. This is achieved by limiting the number of uncertain events which may occur in order to prevent harm occurring to the system. Risk management is an important component of internal control. Internal control is the process where the internal risks to a company are controlled. This includes ensuring that all relevant legislation is adhered to, that all financial information is adhered to and that operations are efficiently run. The COSO Report and SAS 78 are two important frameworks which ensure that internal control is maintained, each containing elements relating specifically to risk management."

Tags:risk, management, computer, firewall