background: hypertension is a significant public health concern of world‑wide distribution and is also the most common cardiovascular disease risk factor. adequate control of blood pressure is a critical element in the prevention of hypertension induced‑organ damage and life‑threatening complications. prevention of hypertension is possible and early detection and effective treatment can signifi...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

this is a commentary on gilbert and colleagues’ (1) paper on morality and markets in the national health service (nhs). morality and values are not ephemeral qualities and universal healthcare is not simply an aspiration; it has to be enshrined in law. the creation of the uk nhs in 1948 was underpinned by core legal duties which required a system of public funding and delivery to follow. the mo...