cost by considering earnings quality for accepted companies in Tehran StockExchange. This survey investigates a population of 76 companies during the timeperiod of 2009-2014. The results show that under high earnings quality, the marketrisk factor, the book risk to market factor, and the size risk factor have positiveeffects, and the profit risk factor has negative effects on shareholders equit...

With the growth in the number of Cloud Service Providers, many enterprises and organizations are now able to use multiple Cloud platforms in order to achieve improved overall Quality of Service (QoS), reliability and cost efficiency. However, due to the diversity in architecture and functionalities among different Cloud platforms, it is difficult to build a system that simultaneously manages mu...

The population and demographics of rural America are shifting once again. As our nation's unprecedented health care reform unfolds, it is becoming clear that rural communities have unique strengths, and capitalizing on these strengths can position them well for this health care transformation. Equally important are the distinct challenges that--with careful planning, attention, and resources--c...

The efficient and effective allocation of healthcare resources is vital in the UK and elsewhere in Europe, as the pressure of delivering high-quality healthcare within a finite budget increases. Healthcare decision-making must be grounded in evidence and incorporate information about both the costs and benefits (health outcomes) of healthcare interventions. Economic evaluations provide this syn...

one of the main problems in the quality control of rivers is the high control cost imposed upon pollutant units. the cooperative policy approach in the treatment process between two or more pollutant units is a new and economic perspective in the environmental management of catchment basins. origins of large amounts pollutants which require a high cost to control pollution are trying to start p...

The aim of this paper is to develop an optimization model for quality improvement by considering quality investment in rework policies and supply chain profit sharing. To improve product’s quality, the decision of process target and its tolerance is important since it directly affects the defective rate, manufacturing cost, and loss to customer due to the deviation of product from its specifica...

The effective cost management during the conceptual design phase of a product is essential to develop a product with minimum cost and desired quality. The integration of the methodologies of quality function deployment (QFD), value engineering (VE) and target costing (TC) could be applied to the continuous improvement of any product during product development. To optimize customer satisfaction ...