This study attempts to compare and highlight the major differences between International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) with National Accounting Standards (NAS) in one of the developing nations, Iran. Over the past two decades, the Iranian accounting standards setter, Audit Organization, has decided to eliminate the differences between IFRS and...

background a model of quality management called strategic collaborative quality management (scqm) model was developed based on the quality management literature review, the findings of a survey on quality management assessment in healthcare organisations, semi-structured interviews with healthcare stakeholders, and a delphi study on healthcare quality management experts. the purpose of this stu...

This is the fourth paper in our series of four articles on mental health and the global development agenda. The first paper addressed core conceptual issues in mental health, the second addressed social and economic challenges to getting mental health on the global agenda, the third addressed international and national policy challenges to developing and implementing mental health policy in cou...

conclusions the sophistication of electronic prescription and integration with ehr will become a reality, if all its stakeholders collaborate in developing fast and secure electronic prescription systems. it is plausible that the required infrastructure should be provided for implementation of the national integrated electronic prescription systems in countries without the system. given the bar...

background snakebite has recently been declared a global public health emergency. empirical data showing the true burden of snakebite is lacking. treatment with specific antivenoms is considered the only cure. however, several factors have led to an ongoing antivenom crisis. this study offers recommendations concerning the improvement of antivenom access and control, by providing an overview of...

considerable investments have been made in establishing wastewater treatment plants (wwtps). however, evaluation of the performance of plants during recent years, when more wwtps have become operational, shows that effluent quality criteria were not met in many instances. preliminary assessment of the operational problems of wwtps in iran disclosed that numerous factors affect this issue of eff...

publicpolicies are the functions of the political systems for the national sovereignty. governments govern national wills under public policies. if the legislative version of these public policies be provided upon the scientific and political considerations it still remains useless unless it could pass the implementation stage successfully. the implementation of the public policies is the main ...