Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...

In this study, we investigate gender differences and menstrual cycle effects in first-price and second-price sealed-bid auctions with independent private values in a laboratory setting. We find that women bid significantly higher and earn significantly less than men do in the first-price auction, while we find no evidence of a gender difference in bidding in the second-price auction. At a biolo...

This article develops a theoretical model to explain the permanent price impact asymmetry between buyerand seller-initiated block trades (the permanent price impact of buys is larger than that of sells). The model shows how the trading strategy of institutional portfolio managers creates a difference between the information content of buys and sells. The main implication of the model is that th...

An appropriate bid price is essential for winning a construction project contract. However, making an accurate cost estimate is both time-consuming and expensive. Thus, a method that does not take much time and can approximate a proper bid price can help a contractor in making bid-price decisions when the available bid-estimation time is insufficient. Such a method can also generate a target co...

This paper presents summary results from an analysis of the institutional subscription prices for journals in biomedical and social sciences, for a selection of 11 publishers. Overall price, price per page, and price per point of impact factor have been examined for the period 2000–2006. Considerable variation was found between publishers both in their overall levels of price and in the rates o...

OBJECTIVE Fiscal policies may form a solution in improving dietary intake. This study aimed to examine the effectiveness of varying taxing and subsiding schemes to stimulate healthier food purchases. METHODS A randomized controlled trial with three levels of price reduction on healthy foods (no; 25%; 50%)×three levels of price increase on unhealthy foods (5%; 10%; 25%) factorial design was us...

T single-product firms with different quality levels and fixed limited capacities engage in sequential price competition in an essentially deterministic model where customers have heterogeneous valuations for both products. We develop conditions under which the leader (she) can take strategic advantage of her limited capacity by pricing relatively low, purposefully creating shortages and leavin...

A commonly observed two-stage pricing strategy for a custom-made product involves a prepurchase entry fee for a potential consumer and a purchase price if he decides to buy the product. We solve and compare two settings: In the first, the firm does not commit in advance to the second-stage price and in the second, the firm does. We show that without a commitment mechanism, the two price points ...