Background and purpose: According to developments related to the relative autonomy of universities and acquired extensive powers by the board of trustees of universities of medical sciences and healthcare services in a twenty-year perspective of country and in the context of the fourth and fifth socio-economic cultural development of country, necessity of developing financial and transactional ...

Statement of investment deposits performance is a separate and supplementary financial statement that is designed with two objectives: 1. Improvement in the level of disclosure and accountability of the banks to the owners of investment deposits as the main providers of the banks’ resources, and 2. Implementation of the IFRS standards on banking business in Iran. In this paper, the principles g...

Financing dental health care in the Federation of Bosnia and Herzegovina (FBH) over the last 10 years was analyzed with respect to time before the war, during the 1992-1995 war, and after the war. In the first period (until 1991) the system was centralized, well structured, financed through the communities of interest, and burdened with a lack of financial discipline and high inflation. By the ...

background and objectives: the iranian ministry of health and medical education has introduced clinical gov­ernance as the accepted model of hospital healthcare improvement. subsequently, a growing movement for implementing clinical governance in health facilities has emerged. this study aimed to explore the opinions of the relevant experts and executives to provide insight into current challen...

BACKGROUND Africa is in an orphan-care crisis. In Zimbabwe, where one-fourth of adults are HIV-positive and one-fifth of children are orphans, AIDS and economic decline are straining society's ability to care for orphans within their extended families. Lack of stable care is putting thousands of children at heightened risk of malnourishment, emotional underdevelopment, illiteracy, poverty, sexu...

9 National Tax Journal Vol. LIII, No. 1 Abstract We compare the tax-paying behavior of U.S. firms substantially influenced by foreign-domiciled firms with other U.S. firms. Because public information is lacking on U.S. firms whollyowned by foreign investors, we concentrate on publicly held firms with “significant,” but not 100 percent, foreign ownership. Public financial statements are analyzed...

This study examined the differential effects of familial configuration and support system failures in a sample of 256 college students. Regarding familial configuration, the results indicated that individuals who had experienced parental divorce were significantly more likely to have encountered parental hostility and/or lack of care, inadequate supervision when not in school, lack of concern b...