under the table or informal payments in several middle and low income countries is a serious impediment to health care reform. these payments are effectively a form of systemic corruption. this report shows the efforts of a patient who seek health care for his ankle while being requested to pay under the table in hospital and private clinic. the data were collected by interview and surveying pa...

This study presents an inventory model to determine an optimal ordering policy for non-deteriorating items and timedependent demand rate with delay in payments permitted by the supplier under inflation and time discounting. Mathematical models have been derived under two different situations, i.e. Case I: The permissible delay period is less than or equal to replenishment cycle period for settl...

As a matter of fact, the capacity of any warehouse is limited, so a firm has to hire a warehouse called rented warehouse (RW) for storing the excess units over the fixed capacity W (say) of the own warehouse (OW). Practically the RW is assumed to offer better storing facilities than the OW, which results in a lower rate of deterioration and is supposed to charge higher holding cost than the OW....

This study develops an inventory model for determining an optimal ordering policy for non-deteriorating items and time-dependent holding cost with delayed payments permitted by the supplier under inflation and time-discounting. The discounted cash flows approach is applied to study the problem analysis. Mathematical models have been derived under two different situations i.e. case I: The permis...

This paper derives a production model for the lot-size inventory system with finite production rate, taking into consideration the effect of decay and the condition of permissible delay in payments, in which the restrictive assumption of a permissible delay is relaxed to that at the end of the credit period, the retailer will make a partial payment on total purchasing cost to the supplier and p...

The traditional economic production quantity (EPQ) model assumes that the production products are all perfect. It is not always true in the real production system, due to imperfect production process or other factors, imperfect quality items may be produced. Furthermore, it is well-known that the total production-inventory costs can be reduced by reworking the imperfect quality items produced w...

and Applied Analysis 3 Table 1: Comparison between the papers discussing integrated inventory model with a trade credit. Author s Demand rate Production rate Production/purchase cost Freight rate Wholesale price Abad and Jaggi 39 Retail price sensitive Constant Constant — Constant Jaber and Osman 40 Constant — — — Constant Yang and Wee 41 Retail price sensitive — Constant — Constant Sheen and T...

This article may be used for research, teaching and private study purposes. Any substantial or systematic reproduction, redistribution , reselling , loan or sub-licensing, systematic supply or distribution in any form to anyone is expressly forbidden. The publisher does not give any warranty express or implied or make any representation that the contents will be complete or accurate or up to da...

The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....

background: households’ financial protection against health payments and expenditures and equity in utilization of health care services are of the most important tasks of governments. this study aims to measuring equity in household’s health care payments according to fairness in financial contribution (ffc) and kakwani indices in tehran-iran, 2013. methods: this cross-sectional study was condu...