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"Simply put, a true partnership boils down to financial
alignment. If a vendor benefits from the same
mechanisms that create economic value for the client,
and suffers financially when the client does—then both
parties are financially aligned" (ref.1, p.23) .

"Therefore, although financial alignment is one of the key factors in achieving a common vision for integration, regulatory restrictions may serve as a significant barrier. It goes without saying that any efforts to achieve financial alignment between physicians and hospitals must be pursued with the most stringent of attention to legal and ethical standards" (ref.2, p. 46).