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Record W2100092595 · doi:10.5430/afr.v4n1p151

Who Writes the Biggest Check for Charitable Care: A Comparison of For-Profit, Not-for-Profit, and Government Hospitals

2015· article· en· W2100092595 on OpenAlexvenueno aff
John G. Irwin, Carmen Lewis, Cherie Fretwel, Randi E. Myers

Bibliographic record

VenueAccounting and Finance Research · 2015
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsnot available
Fundersnot available
KeywordsProfitability indexObligationCorporate social responsibilityProfit (economics)BusinessHealth careFor profitGovernment (linguistics)Public economicsMarketingFinanceEconomicsPublic relationsMicroeconomicsEconomic growthLaw

Abstract

fetched live from OpenAlex

The current environment in the United States surrounding health care issues such as spending, costs, access, and affordability points toward a societal obligation to help provide for those who cannot pay the costs of their own care. Hospitals are often one of the largest employers in communities, and like many other organizations, view providing charitable care as an aspect of their corporate social responsibility (CSR). This study compares the recent levels of charitable care of for-profit, not-for-profit, and government hospitals. The authors attempt to determine which type of hospital is the most charitable, what the relationship between CSR and profitability may be, and the differences in the relationship between CSR and profitability for various hospital types. Data from a sample of 167 short-term, general hospitals were examined and results indicated that there were significant differences in CSR for government, not-for-profit and for-profit. Higher levels of CSR did not affect firm profitability, although significant interactions were found between control and CSR for varying levels of profitability.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.019
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.022
Threshold uncertainty score0.044

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0020.019
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.003
Science and technology studies0.0020.001
Scholarly communication0.0020.002
Open science0.0010.002
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0020.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.133
GPT teacher head0.379
Teacher spread0.246 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2015
Admission routes1
Has abstractyes

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