this study aimed at identifying components of the household health costs.this study was a qualitative research conducted in two main phases. the first phase consisted of interviews with sample households selected in eight provinces of iran. they were to identify components of the household health costs. in the second phase, components were determined as direct, indirect and intangible based on ...

There are numerous reasons to apply the cost approach to the valuation of an intangible asset. Before applying this valuation approach, the valuation analyst should be familiar with the generally accepted cost approach methods and procedures. In addition, the valuation analyst should have sufficient data to measure (1) the intangible asset cost components and (2) the intangible asset obsolescen...

The objective of this study is to estimate and evaluate the corporate intangibles management. This study proposes a framework to measure the corporate performances produced by intangibles. First, the operating profit is divided into the non-intangible profit, which the company can produce without its own intangibles, and the intangible determinants of the profit. To divide the non-intangible pr...

Long run average costs for finite production rate model with backlogging is less than or equal to that of the same model without backlogging. An equation for calculating intangible backorder cost is proposed for situation when required service level is not attainable. By incorporating this intangible backorder cost in mathematical analysis, one can derive a new optimal lot-size policy that mini...

With the development of economy, accumulation of intangible assets has gradually become an approach of maintaining competitive advantage and gaining profits. The conventional method has cost approach, income approach and market approach. Thereinto, the income approach is widely used in the assessment of intangible assets. But we often get combined value of intangible assets if we adopt income a...

Rapid developments in information and communications technology, especially with regard to Internet, have caused a substantial impact on the delivery and dissemination of business information. Internet reporting is expected to bring significant benefits to reporting companies, including facilitating access to potential investors an other stakeholders, disseminating information more quickly, mor...

In most decision-making involving natural resources, the achievements of a given policy (e.g., improved ecosystem or biodiversity) are rather difficult to measure in monetary units. To address this problem, the current paper develops an environmental cost-effectiveness analysis (ECEA) to include intangible benefits in intertemporal natural resource problems. This approach can assist managers in...

Conjugate Hib vaccines are costly and Hib meningitis incidence in Thailand is relatively low comparing to western countries; a decision tree model was used for cost-benefit analysis (CBA) of a universal conjugate Hib vaccination program in Thailand. Tangible and intangible costs and benefits of the program, occurring from birth to 60 years of age from the provider and client perspectives, were ...

This paper examines an economic production quantity (EPQ) model with rework and service level constraint. First, we prove that the expected overall costs for an imperfect EPQ model with backlogging permitted is less than or equal to that of the one without backlogging. Secondly, the relationship between “imputed backorder cost” and maximal shortage level is derived for decision-making on whethe...

We augment a q-theory model with intangible assets where investments in intangible assets incur adjustment costs and the accumulation of intangible assets leads to investmentspecific technological change. The key parameters of the model are estimated using crosssectional return data and the Generalized Method of Moments (GMM). Our results show that the intangible-assets-augmented q-theory model...