Background: With DRG payments, hospitals can game the system by 'upcoding' true patient's severity of illness. This paper takes into account that upcoding can be performed by the chief physician and hospital management, with the extent of the distortion depending on hospital's internal...

Background: With DRG payments, hospitals can game the system by ’upcoding’ true patient’s severity of illness. This paper takes into account that upcoding can be performed by the chief physician and hospital management, with the extent of the distortion depending on hospital’s internal...

Purpose of the article: The purpose of this article is to analyse the remuneration of senior executives in large enterprises in the Czech Republic through a structured questionnaire survey to analyse the factors that affect remuneration, interdependence and specification of the area....