@book{80282,
	author = {Gruen, Reinhold. and Howarth, Anne. and ebrary, Inc.},
	title = {Financial management in health services},
	publisher = {Open University Press,},
	year = {c2005.},
	series = {Understanding public health},
	address = {Maidenhead, Berkshire, England ;},
	url = {http://site.ebrary.com/lib/rucke/Doc?id=10409189}
}