00273nam a2200109 a 450000500170000008200210001710000140003824500560005226000220010830000150013070000180014520251203091522.0  a355.345,bD, Who  aMach, E.P  aPlanning the finances of the health sector:A manual  aGenevabWhoc1983  a124p, 22cm  aAbel-Smith, B