some of inherent limitations of accrual accounting make the actual earnings and accounting earnings different. so assessment of reported earnings quality has allocated extensive bulk of accounting studies to itself. the decrease information quality such as earnings quality increases information risk and also the investor’s risk. it’ll increase their expected return. since cost of equity is the ...

conclusions fireworks- related injuries during charshanbeh soori ceremony causes significant morbidities and damage to different body parts (especially upper limbs and face), and some of these injuries will lead to life time disabilities, amputations, and even death. as most of the injured patients are young teenagers and children, special consideration must be taken into account to prevent lon...

conclusions this study suggests that symptoms like chronic abdominal pain, and chronic constipation seem to put a heavy burden on the economy of the country, so training programs for pediatricians and general physicians that can well train them to handle such symptoms may decrease the number of clinical visits, repetitive investigation procedures, and utilizing multiple prescription drugs. also...

There is a causal relationship between high-quality cost systems and pricing decision makers because pricing decision is in dire need of modern systems that help make rational decisions. The aim of this research is to confirm that quality cost systems affect pricing decisions-making in maintaining the industrial companies. The research results can be utilized by beneficiaries taking into accoun...

Background: EOS is a 2D/3D muscle skeletal diagnostic imaging system. The device has been developed to produce a high quality 2D, full body radiographs in standing, sitting and squatting positions. Three dimensional images can be reconstructed via sterEOS software. This Health Technology Assessment study aimed to investigate efficacy, effectiveness and cost-effectiveness of new emerged EOS imag...

background: eos is a 2d/3d muscle skeletal diagnostic imaging system. the device has been developed to produce a high quality 2d, full body radiographs in standing, sitting and squatting positions. three dimensional images can be reconstructed via stereos software. this health technology assessment study aimed to investigate efficacy, effectiveness and cost-effectiveness of new emerged eos imag...

aspirin is one of the certified medicines commonly used for the secondary prevention of myocardial infarction (mi). aspirin side effects and gastrointestinal bleeding, in particular, have arisen debates on its use for the primary prevention of mi. the present research evaluates the cost-effectiveness of the use of aspirin in the primary prevention of mi among iranian men with average cardiovasc...

background: galactosemia is a congenital metabolic disorder that can damage the health of a newborn. screening is an important step to prevent and treat this condition. due to increasing health care costs and limited financial resources of health systems, the most suitable economic analysis tool should be applied. the aim of this study was to analyze the cost-utility of neonatal screening progr...

In this paper, we presented an optimal iterative decision rule for minimizing total cost in designing a sampling plan for machine replacement problem using the approach of dynamic programming and Bayesian inferences. Cost of replacing the machine and cost of defectives produced by machine has been considered in model. Concept of control threshold policy has been applied for decision making. If ...