Browsing by Author "Lubberink, Martien"
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Item Restricted ACCY130: Accounting: Accounting for Decision Making(2019) Lubberink, Martien; Baskerville, RachelItem Restricted ACCY231: Accounting: External Reporting and Accountability(Te Herenga Waka—Victoria University of Wellington, 2024) Lubberink, MartienItem Restricted ACCY231: Accounting: Financial Accounting(Victoria University of Wellington, 2017) Lubberink, MartienItem Restricted ACCY231: Accounting: Financial Accounting(Victoria University of Wellington, 2017) Lubberink, MartienItem Open Access An Activity Based Management study of LTC service provision in community pharmacy(Te Herenga Waka—Victoria University of Wellington, 2015) Sharma, Utsav; Lubberink, MartienNew Zealand has undergone a period of previously unprecedented change to the community pharmacy sector. A new funding model was implemented in 2012 with the goal of rewarding pharmacists for patient contact and clinical input, rather than solely for the number of medicines dispensed. The change has been immensely challenging for pharmacy, as they have coped with funding and service model changes. The new funding model saw the introduction of the Long Term Conditions (LTC) pharmacy service. The LTC service is designed for people with complex health and medicines management needs and medicine adherence issues. Patients in the LTC service receive more frequent dispensing, along with adherence reminders and increased pharmacist support. The pharmacy receives a monthly fee for this additional work, and is required to complete ongoing and time consuming paperwork. There is a lack of awareness about the actual cost to pharmacy of providing the LTC service as there is an absence of any studies that have attempted to define the resources needed to deliver the service and the activities that drive these costs. The aim of this report is to define the actual cost to pharmacy of delivering the LTC service through the lens of Activity Based Management (ABM), and define cost drivers using a time driven activity based costing system (TDABC). Research Method: Primary data was collected through a semi-structured survey and 18 responses were elicited from participating pharmacies. TDABC was employed to estimate the cost of providing the LTC service. Findings: Results indicate that the monthly payment of $20.80 per LTC patient registered is insufficient to cover ongoing costs. In addition to ongoing monthly costs, pharmacies incur one-off costs to initiate a new patient into the LTC service. One off costs show a positive relationship with ongoing costs and wide variation is observed for costs between pharmacies. The major cost driver was identified as pharmacist time. Recommendations: Future studies should examine the processual variations in pharmacies with low-cost and high cost profiles with the aim of providing pharmacists with more efficient options for delivering the service. Greater utilisation of software through automation of patient eligibility and administrative tasks could help free up pharmacist time.Item Restricted Credit market, microfinance organisations and joint-liability lending(Te Herenga Waka—Victoria University of Wellington, 2016) Hoang, Hien; Creedy, John; Lubberink, MartienAccess to small amounts of credit is generally regarded as an important factor to encourage entrepreneurial activity and to reduce poverty in developing countries where poverty levels are high. However, financial services do not reach the vast majority of people in developing countries, because commercial banks ration credit to the borrowers who are asset-constrained. Unable to pledge collateral, the poor borrowers are excluded from formal credit provided by commercial banks. To fill this gap in the market, microfinance organisations have been established to serve the bank-excluded customers in particular. However, many microfinance organisations have to rely on subsidies to be viable. The central aim of this thesis is to investigate how microfinance organisations could improve the repayment rates from loans provided to asset-constrained borrowers. If microfinance organisations achieve good repayment performance, they will gradually avoid the need to depend on money from taxpayers, and donors. This thesis reviews theories about credit rationing, which is to examine the reasons of the failure of the credit market. This shows why commercial banks do not favour lending to poor people. The credit market for the poor nowadays is served by microfinance organisations. Therefore, this thesis uses a case study about the historical development of microfinance organisations of a less developed country to examine how microfinance institutions have evolved over time. From this, this thesis develops a taxonomy of microfinance organisations based on their main characteristics. This is to show that microfinance organisations are heterogeneous in terms of their sources of funding, legal status, and lending characteristics. Microfinance organisations have used joint liability lending or group lending to mitigate the asymmetric information problem. Group lending, where individuals borrow money from a microfinance organisation under a form of joint responsibility, exploits the information that borrowers have about each other, as well as the ability of borrowers to monitor, and to enforce repayment on each other, to help the lender to tackle the information problem. Based on, and extending three models about joint liability lending, which is screening model of Ghatak (1999), and Ghatak and Guinnane (1999), the monitoring model of Stiglitz (1990), and the enforcement model of Besley and Coate (1995), this thesis develops hypotheses on joint liability lending can help microfinance organisations to mitigate the asymmetric information problem to achieve better repayment rates. It tests these theories using a large dataset. This thesis shows that joint liability lending should not be used in every circumstance, and not all microfinance institutions should apply this lending method. Nevertheless, under certain conditions, joint-liability lending is shown to increase repayment rates.Item Restricted MMBA509: Business Admin (Masters): Accounting for Managers(Victoria University of Wellington, 2016) Lubberink, MartienItem Restricted MMPA502: Professional Accounting (Mast): Management Accounting(Victoria University of Wellington, 2016) Lubberink, MartienItem Restricted MMPA502: Professional Accounting (Mast): Management Accounting(Victoria University of Wellington, 2016) Lubberink, MartienItem Restricted MMPA502: Professional Accounting (Masters): Management Accounting(Victoria University of Wellington, 2015) Lubberink, MartienItem Restricted MMPA502: Professional Accounting: Management Accounting(2019) Lubberink, Martien; Moses, Olayinka
