background considerable development of mri technology in diagnostic imaging, high cost of mri technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. objectives the present study aimed to calculate the unit-cost of mri services using activity-based costing (abc) as a modern cost accounting system and to fairly ...

The article processing charge (APC) is currently the primary method of funding professionally published Open Access peer reviewed journals. The pricing principles of 77 OA publishers publishing over 1000 journals using APCs were studied and classified. The most commonly used pricing method is a single fixed fee, which can either be the same for all of a publisher’s journals or individually dete...

This paper studies how a client's bankruptcy risk, together with its accounting quality and corporate governance, affect audit pricing. We use the unusual economic conditions of the 1998 Asian financial crisis as a stress test of the effect of these factors on audit pricing in Hong Kong. We find that audit fees are highly sensitive to a client firm's financial condition, corporate governance, a...

In 2012, consumers paid $32 billion in overdraft fees, representing the single largest source of revenue for banks from demand deposit accounts during this period. Owing to consumer attrition caused by overdraft fees and potential government regulations to reform these fees, financial institutions have become motivated to investigate their overdraft fee structures. Banks need to balance the rev...

This paper presents a model of a card payment system to address the pricing and rules that govern such systems. It evaluates the social optimality of privately set interchange fees and the adoption of a rule by payment systems to prevent merchants surcharging for card transactions using two extremes of merchant pricing—monopolistic pricing and perfect competition. Both types of merchant pricing...