Solvency margin standards for Insurers were introduced to Japan for application from the end of fiscal 1996, referring to the Risk-based capital system already used in the United States, etc. However, during the financial crisis period, 1997-2000, 7 life insurance companies became bankrupt in spite of the their sufficient level of solvency margin ratios, the critisism has been growing that the ...

background and objectives: social security organization (sso) is the second largest organization to the ministry of health and medical education (mohme) in providing health care services in iran. in recent years the gap between the sso’s resources and expenditures has shown an unprecedented growing trend due to the rapidly increasing demand. continuation of this trend may lead to financial imba...

The use of inventory and options in the management of financial risk in planning under uncertainty is analyzed. The intuitive notion that the addition of inventory can reduce risk is explored to reveal that it is only guaranteed if models managing risk are used and can otherwise lead to higher risk exposures. An example where risk is managed with options contracts is also presented, revealing t...

Good, bad and ugly may be the best way to describe the financial forecast for health care over the next few years. Take a look at some of the factors affecting the forecast.

This article describes the procedures by which accounting standards are established in the United States. It illustrates the application of those procedures in practice, by describing how they are being applied to develop standards for accounting for inflation. The United States has a unique institutional structure for the promulgation of accounting standards a private sector Financial Accounti...

KEY FINDINGS (1) Almost half of the families with chronic conditions in high-deductible health plans reported health care related financial burdens, compared with 21 percent of families in traditional health plans. (2) Almost twice as many lower-income families in high-deductible health plans spend more than 3 percent of their annual income on health care expenses than lower-income families in ...

Recent nationwide initiatives to accelerate clinical and translational research, including comparative effectiveness research, will increasingly require clinician participation in research-related activities at the point-of-care, activities such as participant recruitment for clinical research studies and systematic data collection. A key element to the success of such initiatives that has not ...

Boston's more than 500 automotive shops, located primarily in low-income communities of color, are a source both of well-paying jobs and of potential hazardous exposures to employees and residents. The Safe Shops Project works to reduce occupational and environmental health hazards without having to close these businesses. Combining inspections, in-shop trainings, outreach, and technical/financ...

Enhancing the legal system may hinder the development of some aspects of the financial sector in an economy characterized by financial repression. Using Chinese provincial data in the 1990s, we find that an enhanced legal system suppresses private investment, increases the private share of bank credit and bank competition, and has no effect on financial depth. We interpret those findings as evi...