000			01372naa a2200169uu 4500
001			6012516380717
003			OSt
005			20190211160609.0
008			060125s2006 xx ||||gr |0|| 0 eng d
100	1		_aHUTCHINGS, Andrews; ALLEN, Pauline _923152
245	1	0	_aThe Process and Impact of Trust Mergers in the National Health Service : _ba financial perspective
260			_aOxford : _bBlackwell Publishing, _cApril 2003
520	3		_aMergers in the UK National Health Service have been justified by their perceived benefits. This article reports the findings from a study exploring the financial outcome of trust mergers. The authors found that financial deficits in constituent trusts, anticipated management cost savings and their reinvestment in services are important drivers for merger. However, savings achieved in the first two years following merger were below target and there was a lack of transparency in how savings had been reinvested. The merged trusts were able to partially address equity issues, a theme that emerged during the merger process. This article highlights important issues that need to be considered when planning mergers and reconfigurations
773	0	8	_tPublic Money & Management _g23, 2, p. 103-112 _dOxford : Blackwell Publishing, April 2003 _xISSN 0954-0962 _w
942			_cS
998			_a20060125 _b1638^b _cAnaluiza
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c14698 _d14698
041			_aeng