based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. the purpose of this study is to examine whether net financial expenses are related to the market price of stocks in iran, because after initial recording of financial debts, ...

Based on valuation model of residual earnings, we cannot use earnings and losses of balance sheet items recorded in fair value for valuation purposes, for the balance sheet provides a perfect estimate of such items’ value. The purpose of this study is to examine whether net financial expenses are related to the market price of stocks in Iran, because after initial recording of financial debts, ...

This article presents the results of a survey carried out in spring 2012 to determine the level of housing costs incurred by Austrian households. The housing cost survey shows that the share of housing costs borne by homeowners (loan repayment plus operating expenses and energy costs) accounts for 25% (median: 19%) of their net household income and is thus far lower than that borne by tenants (...

Acute care hospitals have increasingly been forming local strategic hospital alliances (SHAs), which consume considerable resources in forming and may affect the competitiveness of provider markets. This research shows that SHAs and market factors, which have been perceived to be threats to hospitals, are related to hospitals' financial performance. Among the findings are that SHA members have ...

We investigate relations among inside ownership, managerial expenses, risk sharing and equity valuations. Our engine of analysis—Real Estate Investment Trusts (REITs)—provides a unique and rich framework for analysis since we can calculate extremely accurate measures of asset replacement costs, and hence relative valuation (Tobin’s q). Further, the nature of the financial statements allows us t...

The Financial Advisory Committee and APS headquarters’ staff members met on 29 March and 3 and 4 June in St. Paul, MN, and on 26 July 1996 in Indianapolis, IN, to review past and current financial matters related to the operation of the Society and to prepare the budget for FY97. The approved minutes of these meetings were distributed to your regional councilor and are on file at headquarters i...

Kidney transplantation (KT) is only viable renal replacement option for most patients in India. Most patients do not have health insurance and meet treatment expenditure from their own resources. We prospectively evaluated the expenses associated with KT and its impact on the socioeconomic status of families in a public hospital. All direct and indirect expenses incurred by the patients from th...

Kingman Regional Medical Center of Kingman, Ariz., is a 235-bed rural hospital serving a fast-growing community with expanding healthcare needs. Like most hospitals and health systems, Kingman Regional faces the challenge of rising expenses and declining levels of payment. In 2007, the hospital improved its financial performance by correcting widespread procedural and systems issues that were c...

financial and economic analysis of investment constitute an essential part of the decision making process. in this paper the feasibility of executing wastewater projects has been assessed using techniques of engineering economics including economic and financial analyses. primarily, the economic and financial assessments of a specific project in kalateh-khij city, with a population of five thou...