working capital management is an essential part of the short-term finance of a firm. with an efficient working capital management, a firm can release capital for more strategic objectives, reduce the financial costs, and improve profitability. the present research studies the relationship of working capital management on performance of firms listed in tehran stock exchange (tse). average collec...

Working capital management is an essential part of the short-term finance of a firm. With an efficient working capital management, a firm can release capital for more strategic objectives, reduce the financial costs, and improve profitability. The present research studies the relationship of working capital management on performance of firms Listed in Tehran Stock Exchange (TSE). Average Collec...

The average payment period (APP) is an important measure to monitor public sector liquidity and commercial debt sustainability. In the European Union, relevance of APP as indicator mitigate those concerns was settled by issuance a Directive on this topic. Then, considering likely relationship between financial distress (FD), paper aims assess if current historical plays relevant role in explain...

In the Medicare Prospective Payment System (PPS), payments to hospitals for an admission are based on the national average cost per case for that diagnosis. The payments are adjusted for local labor costs, urban-rural location, treatment of a disproportionate share of Medicaid patients, amount of teaching, and outlier payments for unusually expensive or lengthy cases. Still, enormous variations...

Much concern has been expressed about the Medicare Prospective Payment System's impact on access to care. In this study, we examine the financial impact of diagnosis-related group (DRG) payment for chronic ventilator-dependent Medicare patients. During a one-year period, payment for 95 Medicare patients who received a minimum of three days of continuous ventilator treatment and who spent no tim...

Materials and methods A literature review was performed for selected indicators of benchmarking. This study used secondary data (financial statements) to identify industry standards for hospitals. Data on hospital expenditures of public hospitals were categorised into 5 groups (input mix), which included salary, compensation, drugs, material supply and other expenses. In addition, selected fina...

OBJECTIVES Analysis of participation in drug costs by seniors in the Czech Republic in connection with seniors' access to pharmacotherapy. MATERIALS AND METHODS Quota-sampled guided interview with 450 respondents visiting pharmacy; ratio of men and women approximately 1:2; age over 60 years; 3 regions of the Czech Republic. RESULTS Respondent's income was retirement pension in 80%. More tha...

in classic inventory control system, we assume that purchasing cost should be paid at time of delivery. but sometimes in order to encourage retailer to increase his order, postpond payment is provided by supplier as an incentive policy for retailer. in this paper a periodic inventory control model is invetigated in which the period between two consecutive replenishmnet is a random variable. in ...