providing financial resources in a justly manner in health care system means, that paying health care services by patients must be based on their financial ability and not by severity of their condition or danger of their disease. in a fair health care system, protection of all patients in term of their financial ability has been predicted. on the other hand, exponential increases in cost of he...

This paper reviews the existing and emerging perspectives on fair value accounting (FVA) in context of stewardship function financial reporting. study draws diverse research threads theoretical notions to advance a comprehensive assessment FVA trade-off between decision-usefulness objective. By conducting narrative literature review, authors identify two distinct domains literature: FVA- result...

To minimize QoS degradations during nonstationary packet loadings, predictive rate schedulers adapt the operation according to anticipated packet arrival rates deduced via specified estimation algorithm. Existing predictive rate schedulers are developed under the assumption of perfect estimation, which may not be possible in future CDMA-based cellular networks characterized with highly nonstati...

a r t i c l e i n f o Keywords: Value system Supply chain Value chain Business process Resource-event-agent ontology Integration Virtual organization This paper presents a framework for the integration of supply chain (or logistics/distribution), value chain (or financial), and business process (or operational/manufacturing) simulation models, which should facilitate assessing the impact of sup...