background one of the main objectives of health systems is the financial protection against out-of-pocket (oop) health expenditures. oop health expenditures can lead to catastrophic payments, impoverishment or poverty among households. in iran, health sector evolution plan (hsep) has been implemented since 2014 in order to achieve universal health coverage and reduce the oop health expenditures...

conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

in 2010, the united states adopted its first-ever comprehensive set of health system reforms in the affordable care act (aca). implementation of the law, though politically contentious and controversial, has now reached a stage where reversal of most elements of the law is no longer feasible. the controversial portions of the law that expand affordable health insurance coverage to most u.s. cit...

in recent years, the main focus of health sector reforms in iran is the family physician and referral system plan. fundamental changes in the goals and strategies, has increased the necessity of the need to reform the organizational structure. this study tries to review and summarize all cases about the organizational structure of iran and its challenges in primary health care system.this study...

Health care system reform covers a disparate and controversial array of issues, a characteristic apparent in the related literature. The literature on proposed system reforms appears to be strongly driven by the actual public policy environment in Washington. Many articles discussing tax credits and reform proposals constructed using tax credits were published during the time when the Bush Admi...

recognizing the advantages of primary care as a means of improving the entire health system, this text comments on reforms of publicly funded primary health centers, and the rapid development of private forprofit providers in sweden. many goals and expectations are connected to such reforms, which equally require critical analyses of scarce resources, professional trust/motivation and business ...

In 2010, the United States adopted its first-ever comprehensive set of health system reforms in the Affordable Care Act (ACA). Implementation of the law, though politically contentious and controversial, has now reached a stage where reversal of most elements of the law is no longer feasible. The controversial portions of the law that expand affordable health insurance coverage to most U.S. cit...