background: protecting households against financial risks is one of objectives of any health system. in this regard, iran's fourth five year developmental plan act in its 90th article, articulated decreasing household's exposure to catastrophic health expenditure to one percent. hence, this study aimed to measure percentage of iranian households exposed to catastrophic health expenditures and t...

The recent financial crisis has led many to question how well businesses deliver services and how well regulatory institutions address problems in consumer financial markets. This paper discusses consumer financial regulation, emphasizing the full range of arguments for regulation that derive from market failure and from limited consumer rationality in financial decision making. We present thre...

Financial risk protection is a key component of universal health coverage (UHC), which is defined as access to all needed quality health services without financial hardship. As part of the PLOS Medicine Collection on measurement of UHC, the aim of this paper is to examine and to compare and contrast existing measures of financial risk protection. The paper presents the rationale behind the meth...

the world health organization’s (who’s) world health report 2010, “health systems financing, the path to universal coverage,” promoted universal health coverage (uhc) as an aspirational objective for country health systems. yet, in addition to the dimensions of services and coverage, distribution of coverage in the population, and financial risk protection highlighted by the report, the conside...

This study explores the effects of patent protection in a distance-to-frontier R&D-based growth model with financial frictions. We find that whether stronger patent protection stimulates or stifles innovation depends on credit constraints faced by R&D entrepreneurs. When credit constraints are non-binding (binding), strengthening patent protection stimulates (stifles) R&D. The overall effect of...

Protecting citizens against the financial consequences of illness has long been a key objective of health systems worldwide. In the United Kingdom for example, financial protection—which refers to how far people are protected from the financial consequences of illness—was the fundamental goal when the National Health Service was established in 1948, more than health improvement or equitable acc...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...