Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

the aim of this research was to measure the relative efficiency of forest management plans in north of iran. in order to fulfill the research, data of 12 forest management plans were collected from the financial balance sheets of shafaroud forest company during a ten years period. first of all, basic data envelopment analysis (dea) models (bcc and ccr) were used to determine the efficiency. the...

Mobile and wireless technology for health (mHealth) has the potential to improve health outcomes by addressing critical health systems constraints that impede coverage, utilization, and effectiveness of health services. To date, few mHealth programs have been implemented at scale and there remains a paucity of evidence on their effectiveness and value for money. This paper aims to improve under...

THE UBIQUITOUS CHALLENGE FROM INFECTIOUS DISEASE HAS PROMPTED THE EVOLUTION OF DIVERSE HOST DEFENSES, WHICH CAN BE DIVIDED INTO TWO BROAD CLASSES: resistance (which limits pathogen growth and infection) and tolerance (which does not limit infection, but instead reduces or offsets its negative fitness consequences). Resistance and tolerance may provide equivalent short-term benefits, but have fu...

PURPOSE To determine the cost savings of stereotactic core needle biopsy over open surgical biopsy in patient subgroups defined according to mammographic findings. MATERIALS AND METHODS From July 1992 through February 1995, stereotactic core needle biopsy was performed in 356 women with 405 nonpalpable breast lesions (254 were masses and 151 were calcification). Lesions were classified accord...

Canada's publicly funded healthcare system ensures that medically necessary hospital and physician services are available without financial barriers, but not all community-based care is covered. Consequently, many patients experience financial shocks (FS) related to community-based healthcare services not funded by government, and perhaps also from lost income, a situation that may be difficult...

INTRODUCTION Injuries are a significant cause of mortality and morbidity, of which more than 90% occur in low- and middle-income countries (LMICs). Given the extent of this burden being confronted by LMICs, there is need to place injury prevention at the forefront of public health initiatives and to understand the costs associated with injury. The aim of this article is to describe the extent t...

Human rabies in developing countries can be prevented through interventions directed at dogs. Potential cost-savings for the public health sector of interventions aimed at animal-host reservoirs should be assessed. Available deterministic models of rabies transmission between dogs were extended to include dog-to-human rabies transmission. Model parameters were fitted to routine weekly rabid-dog...

One way in which governments are seeking to improve the efficiency of the health care sector is by redesigning health services to contain labour costs. The aim of this study was to investigate the impact of new professional roles on a wide range of health service outcomes and costs. A systematic literature review was performed by searching in different databases for evaluation papers of new pro...