BACKGROUND Heart failure (HF) is an important contributor to both the burden and cost of national healthcare expenditures, with more older Americans hospitalized for HF than for any other medical condition. With the aging of the population, the impact of HF is expected to increase substantially. METHODS AND RESULTS We estimated future costs of HF by adapting a methodology developed by the Ame...

In today’s business world whose characteristics include limited financial resources it is critical to identify and monitor where and how these resources need to be invested in the company. The Master Budget represents a plan of action which specifies how financial resources will be acquired and invested during a particular time period. Activity-Based Budgeting (ABB) is a budgeting approach that...

The methods of operative cost calculation and controlling are often used to improve production costing in the manufacturing industry. The basic idea of such approaches is that direct costs (e.g. used materials) are allocated to profit objects (products) directly while indirect costs are collected in so called cost objects (e.g. business units, manufacturing sites, service centers) first. The al...

With the advent of digitalization, information and communications technology facilities have become an indispensable part of education especially at the universities. This study has been undertaken with dual purposes - to find the existing scenario of information and communications technology facilities and to gauge the perception of the students onthe quality of those facilities - at the unive...

objectives: the main objective of the paper is finding solution to make selfhelp group's performance better in behzisti organization. recently empowerment theory is replaced the social policy theories. empowerment has five dimensions: income, accessibility, consciousness, control and participation. all of the dimensions are important and ought to be actualized. but based on the idea of the...

this study investigated utilization of electronic learning facilities among agricultural students in michael okpara university of agriculture, umudike. one hundred and twenty (120) students undergoing training in different agricultural courses in the university were randomly selected. data were collected with a structured questionnaire and analyzed with descriptive statistics such as frequency ...

the main aim of this study was to identify and present indicators and standards necessary for security management of sport facilities. these standards were recognized via a set of interviews and questionnaires through delphi method. the revised questionnaire of panteza et al. (2003) with 0.89 of reliability and interviews were used to collect data. the subjects were selected from purposeful sam...