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, ...

the aim of this review article is to analyze the clinical effectiveness of total knee replacement (tkr) compared to unicompartmental knee replacement (ukr) in patients with medial unicompartmental osteoarthritis (muo) in terms of survival rates, revision rates and postoperative complications. the search engine was medline. the keywords used were: medial knee osteoarthritis. three thousand and n...

The Nature of Comparative Research in Philosophy of Education: Faaraabee's Method M.H. Mirzaamohammadi, Ph.D. Comparative research, from a philosophical perspective in education, goes beyond the mere comparison of two ideas or subjects, and necessitates both judgment and critical analysis. Considering the complexities of the educational processes, doing comparative research in educati...

cancer is one of the three main causes of mortality in most human communities whose prevalence is being increased. a significant part of health budget in all countries has been allocated to treat the cancer, which is incurable in many cases. it has led the global health attitude to cancer prevention. many cancer‑related risk factors have been identified for which preventive recommendations have...

results increase from 6.46 to 8.92 minutes in the average time from patient arrival to being visited by a physician (p < 0.001) and increase in average time from physician visit to receive the first nursing care from 7.68 to 15.89 minutes were significant (p < 0.001). the average waiting time for laboratory services was significantly decreased from 112.3 to 84.1 (p = 0.033). increase in the ave...

Among the major enteric bacterial pathogens, Shigella is found to display extreme genome diversity and dynamics, which imposes a challenge in comparative genomic studies. To facilitate further studies in this area, we have constructed an integrated online database, ShiBASE (http://www.mgc.ac.cn/ShiBASE/),which contains Shigella genomic sequences of four species and additional comparative genomi...

cosmopolitanism, romantic movement, the development and extension of literature through communication devices and advancement of publishing technology were the sources of emergence of comparative literature.the present article studies the attempts of arab literary men in this field after it was introduced into arabic literature.

introduction: in health care, emphasis on basic human rights is especially important. patient’s privacy protection becomes important when the human is exposed to shortcomings of social and health systems. this study was performed to compare the patient’s rights in developed countries and suggest a proper model for iran. methods: this research was a comparative and descriptive case study. resear...

abstract almost, the traditional comparative advantage indices especially employment, value added and profitability are considered in all studies in the context of regional comparative advantage. while the study of comparative advantage, regardless of the sustainable development indices is a flawed study. therefore, in this study, in the first stage, iranian provinces are ranked according to em...

in this paper i will review the possibility,meaning and importance of comparative studies.although there are some increasing activities in this field, there are some obstacles in this comparison. these difficulties arise from hermeneutical meanings of the problems and the cultural diversities and the different approaches in the same problems. these matters bring the suspicion of impossibility a...