This article defines a charitable nonprofit organization as financially vulnerable if it is likely to cut service offerings immediately when a financial shock occurs. It discusses why the vulnerability of the nonprofit sector is of interest to researchers, explores the destabilizing role of third-party finance, considers the reasons for the lack of research on vulnerability, and presents a conceptual framework for identifying finan cially vulnerable nonprofits. Four vulnerability criteria are defined and applied to a 1983 national sample of tax returns filed by 4,730 U.S. charitable nonprofits. The financial data of at-risk organizations are then analyzed to discern the characteristics of vulnerable and other nonprofit organizations.

Although the non-profit literature has grown substantially, the issue of how revenue diversification affects non-profits has not been fully explored. This paper presents several disciplinary perspectives regarding the financing of non-profits, what determines their ability to diversify, and the consequent effects on their behaviour. It first develops an index for measuring revenue diversification and applies it to a national sample of charitable non-profits. The results indicate that, while the perception that most non-profits rely on a single revenue source is exaggerated, the institutions in our sample have somewhat concentrated revenue. Our findings also suggest that the activity of a non-profit and the proportion of its expenditures that it devotes to fund-raising affect its ability to diversify its revenues concentration. While a number of anomalies exist, the weight of our evidence suggests that diversified revenue sources are more likely to be associated with a strong financial position than are concentrated revenue sources. Researchers interested in studying the life-cycle of non-profits, the factors that give rise to stability and growth, and the constraints on non-profit behaviour would do well to consider the diversification index presented in this paper. IntroductionUntil recently, researchers have paid scant attention to how diversified the revenue sources of non-profit organisations are. While a recent book by Gronbjerg (1993) provides a rich set of materials from which researchers can frame interesting behavioural hypotheses, many interesting issues remain to be studied. In part, this is because of the absence of good data, but it also reflects the difficulty in finding acceptable 274Cyril F. Chang and Howard P. Tuckman measures of revenue diversification.In this paper, we contrast several disciplinary perspectives regarding how funding sources affect non-profit behaviour. A resource measure is then developed to compress many revenue sources into a single diversification index. We use this index, and a taxonomy based on the activities that non-profits engage in, to measure revenue diversificafion among charitable non-profits. The paper is organised as follows. The second section contains a brief exploration of several disciplinary perspectives on the relationship between revenue sources and non-profit behaviour. A diversification index is then developed and quantitative estimates of the degree of diversification are presented. Several propositions are then explored regarding the relationship between revenue diversification and the attributes of non-profits. Finally, we explore the relationship between diversification and financial position. The paper ends with a discussion of how our results support several of the disciplinary theories regarding non-profit behaviour. Disciplinary perspectives on non-profit revenue sourcesEconomists approach the role of non-profit revenues from a different perspective than non-economists. At least two branches of economics shed light on how revenues affect d...

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2010),"The adoption of technology orientation in healthcare delivery: Case study of a large-scale hospital and healthcare system's electronic health record", If you would like to write for this, or any other Emerald publication, then please use our Emerald for Authors service information about how to choose which publication to write for and submission guidelines are available for all. Please visit www.emeraldinsight.com/authors for more information. About Emerald www.emeraldinsight.comEmerald is a global publisher linking research and practice to the benefit of society. The company manages a portfolio of more than 290 journals and over 2,350 books and book series volumes, as well as providing an extensive range of online products and additional customer resources and services.Emerald is both COUNTER 4 and TRANSFER compliant. The organization is a partner of the Committee on Publication Ethics (COPE) and also works with Portico and the LOCKSS initiative for digital archive preservation. AbstractPurpose -Hospital-acquired infection (HAI) poses important health and financial problems for society. Understanding the causes of infection in hospital care is strategically important for hospital administration for formulating effective infection control programs. The purpose of this paper is to show that hospital length of stay (LOS) and the probability of developing an infection are interdependent. Design/methodology/approach -A two-equation model was specified for hospital LOS and the incidence of infection. Using the patient-level data of hospital discharge in the State of New Jersey merged with other data, the parameters of the two equations were estimated using a simultaneous estimation method. Findings -It was found that extending the LOS by one day increases the probability of catching an infection by 1.37 percent and the onset of infection increases average LOS by 9.32 days. The estimation indicates that HAI elongates LOS increasing the cost of a hospital stay.Research limitations/implications -The findings imply that studies on cost of HAI that do not properly control for the simultaneity of these two variables, will result in a biased estimation of cost. Originality/value -The study produces quantitative estimation of the extent of interdependency of hospital LOS and the probability of catching an infection.