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Valuation Model of Heritage Assets in a Public Museum – A Transdisciplinary Approach

100%
Held B.
Oeconomia Copernicana
|
2014
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vol. 5
|
issue 4
139-168
EN
The new public management account requires an opening balance sheet which needs to depict all assets and capital. This is also true for heritage assets in public museums. However, there exists neither in Germany nor generally an ac-cepted international valuation approach, while at the same time there is a cut for public budget. As a result, the communes must decide on which area of responsi-bility to allocate financial resources and in what amount. With regard to museums, it means to define the tasks according to the strategic target planning, and to consequently derive the portfolio of the museum. The following article aims at designing a model for the challenge described. This is based on a trans-disciplinary approach and builds upon an extensive literature study, qualitative expert interviews and an evaluation in three existing museums. The focus is on the question of how art and cultural objects can be valued for accounting purposes. It is important to value the assets not only according to economic criteria but, due to the special task of museums, to also assess assets after their social benefits.
2
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Comparison of Public, Non-Profit and Private Hospitals

100%
Held B.
Equilibrium. Quarterly Journal of Economics and Economic Policy
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2015
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vol. 10
|
issue 1
155-178
EN
The health care system in Germany is undergoing a phase of transformation. The resulting challenges and fields of action for the hospitals were described as one outcome of a scenario analysis conducted by the author. These include, for example, setting up new organisation structures, professionalising management competence or also developing a comprehensive quality management system. In the following analysis, the hospitals are to be described and compared to one another in terms of their initial conditions regarding these fields of action. The question at the focus is which different prerequisites and options the clinics have subject to their organisational structure.
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