A Discussion about Costs World and the Throughput World under the perspective of the Theory of Constraints (TOC)

Author(s): Daniel Pacheco Lacerda | Luis Henrique Rodrigues

Nosocomial cross-transmission of Pseudomonas aeruginosa between patients in a tertiary intensive care unit

Author(s): Dwivedi M | Mishra A | Singh R | Azim A | Baronia A | Prasad K

INFLATION IN ACCOUNTING

Author(s): ALŽBETA SUHÁNYIOVÁ

MINIMIZING VARIABILITY OF ACCOUNTING RESULTS: AN EMPIRICAL STUDY OF INCOME SMOOTHING IN BRAZIL MINIMIZANDO A VARIABILIDADE DOS RESULTADOS CONTÁBEIS: ESTUDO EMPÍRICO DO INCOME SMOOTHING NO BRASIL

Author(s): Antonio Lopo Martinez

THE IMPACT OF THE ECONOMIC CRISIS ON ENVIRONMENTAL COSTS

Author(s): Leontina BETIANU | Sorin BRICIU

ACCOUNTING TREATMENTS FOR FINANCING ENTITIES

Author(s): CRISTINA MIHAELA NAGY | VIOREL TRIF | BOGDAN COTLEŢ

Cost-effectiveness of social marketing of insecticide-treated nets for malaria control in the United Republic of Tanzania

Author(s): Hanson Kara | Kikumbih Nassor | Schellenberg Joanna Armstrong | Mponda Haji | Nathan Rose | Lake Sally | Mills Anne | Tanner Marcel | Lengeler Christian

La economía del la salud: ?(spanish)debe ser de interés para el campo sanitario?

Author(s): Collazo Herrera Manuel | Cárdenas Rodríguez Justo | González López Roxana | Abreu Rolando Miyar | Gálvez González Ana María | Casulo Jorge Cosme

CONTROL OF PROJECTS - A CYBERNETIC CONTROL

Author(s): Elena DOBRE

Activity – based costing in sport organizations:Theoretical background & future prospects

Author(s): PANAGIOTIS E. DIMITROPOULOS

Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation

Author(s): Lucia PALIU-POPA | Nicolae ECOBICI | Ionela-Claudia DINA

CRITICAL DEVELOPMENT OF COSTING METHODS USED IN THE FURNITURE INDUSTRY, IN THE CONTEXT OF ECONOMIC REALITY SPECIAL XXI CENTURY

Author(s): Ene Dumitru

Chemical or Biological Terrorist Attacks: An Analysis of the Preparedness of Hospitals for Managing Victims Affected by Chemical or Biological Weapons of Mass Destruction

Author(s): Russell L. Bennett

Business Combination Accounting Methods

Author(s): FLORIN IOAN SCORŢESCU

ACCOUNTING MANAGEMENT AND TECHNOLOGY INFORMATION: EMPIRICAL EVIDENCE FROM THE PORT AUTHORITY OF VALENCIA

Author(s): Arturo Giner Fillol | Arturo Giner Fillol | Vicente Ripoll Feli

A STUDY REGARDING THE RE-TREATMENT OF THE BALANCE SHEET AND OF THE PROFIT AND LOSS ACCOUNT UNDER CIRCUMSTANCES OF INFLATION AND HYPER-INFLATION APPROACHED ACCORDING TO THE CONCEPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS

Author(s): MARIANA MAN | RALUCA ELISABETA FELEA

Physicians' working conditions and job satisfaction: does hospital ownership in Germany make a difference?

Author(s): Mache Stefanie | Vitzthum Karin | Nienhaus Albert | Klapp Burghard | Groneberg David

Costs of vaginal delivery and Caesarean section at a tertiary level public hospital in Islamabad, Pakistan

Author(s): Khan Attia | Zaman Shakila

Prevention, screening and treatment of colorectal cancer: a global and regional generalized cost effectiveness analysis

Author(s): Ginsberg Gary | Lim Stephen | Lauer Jeremy | Johns Benjamin | Sepulveda Cecilia

Reference model for measuring and analysing costs – particularly in business informatics

Author(s): Milos Maryska

Burden of disease and costs of aneurysmal subarachnoid haemorrhage (aSAH) in the United Kingdom

Author(s): Rivero-Arias Oliver | Gray Alastair | Wolstenholme Jane

Pharmacoeconomic Evaluation of Anti-Diabetic Therapy in A Nigerian Tertiary Health Institution

Author(s): Suleiman I | Fadeke O | Okubanjo O

NEWHINTS cluster randomised trial to evaluate the impact on neonatal mortality in rural Ghana of routine home visits to provide a package of essential newborn care interventions in the third trimester of pregnancy and the first week of life: trial protocol

Author(s): Kirkwood Betty | Manu Alexander | Tawiah-Agyemang Charlotte | ten Asbroek Guus | Gyan Thomas | Weobong Benedict | Lewandowski R Eric | Soremekun Seyi | Danso Samuel | Pitt Catherine | Hanson Kara | Owusu-Agyei Seth | Hill Zelee

Accounting System in Croatian Public Healthcare Organizations: an Empirical Analysis

Author(s): Davor VAŠIČEK | Gorana ROJE

Balancing medicine prices and business sustainability: analyses of pharmacy costs, revenues and profit shed light on retail medicine mark-ups in rural Kyrgyzstan

Author(s): Waning Brenda | Maddix Jason | Soucy Lyne

Applying a Bayesian Approach to Identification of Orthotropic Elastic Constants from Full Field Displacement Measurements

Author(s): Gogu C. | Yin W. | Haftka R. | Ifju P. | Molimard J. | Le Riche R. | Vautrin A.

INDIRECT COSTS ALLOCATION AND DECISION MAKING IN AGRICULTURAL PRODUCTION

Author(s): Marijan Karić | Ljubica Ranogajec

An accounting system to support process improvements: Transition to lean accounting

Author(s): Patxi Ruiz de Arbulo-López | Jordi Fortuny-Santos

Multi-area economic dispatch with tie-line constraints employing evolutionary approach

Author(s): Manisha Sharma | Manjaree Pandit | Laxmi Srivastava

A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

Author(s): PETE Stefan | CARDOS Ildiko Reka

A hybrid blob-slice model for accurate and efficient detection of fluorescence labeled nuclei in 3D

Author(s): Santella Anthony | Du Zhuo | Nowotschin Sonja | Hadjantonakis Anna-Katerina | Bao Zhirong

Evaluation of stroke services in Anglia stroke clinical network to examine the variation in acute services and stroke outcomes

Author(s): Myint Phyo | Potter John | Price Gill | Barton Garry | Metcalf Anthony | Hale Rachel | Dalton Genevieve | Musgrave Stanley | George Abraham | Shekhar Raj | Owusu-Agyei Peter | Walsh Kevin | Ngeh Joseph | Nicholson Anne | Day Diana | Warburton Elizabeth | Bachmann Max

The prevalence, patterns of usage and people's attitude towards complementary and alternative medicine (CAM) among the Indian community in Chatsworth, South Africa

Author(s): Singh Vimal | Raidoo Deshandra | Harries Catherine

Assessing anti-rabies baiting – what happens on the ground?

Author(s): Thulke Hans-Hermann | Selhorst Thomas | Müller Thomas | Wyszomirski Tomasz | Müller Uli | Breitenmoser Urs

First-Line First? Trends in Thiazide Prescribing for Hypertensive Seniors

Author(s): Morgan Steve | Bassett Kenneth L | Wright James M | Yan Lixiang

Evolutionary biology and life histories

Author(s): Brown, C. R. | Thomson, D. L.

The costs of reducing loss to follow-up in South African cervical cancer screening

Author(s): Goldhaber-Fiebert Jeremy | Denny Lynette | De Souza Michelle | Wright Thomas | Kuhn Louise | Goldie Sue

Direct hospital costs of chest pain patients attending the emergency department: a retrospective study

Author(s): Forberg Jakob | Henriksen Louise | Edenbrandt Lars | Ekelund Ulf

Accounting for the increase in NSAID expenditure: substitution or leakage?

Author(s): Barton Garry | Avery Anthony | Whynes David

Enhancing the comparability of costing methods: cross-country variability in the prices of non-traded inputs to health programmes

Author(s): Johns Benjamin | Adam Taghreed | Evans David

FAALİYET TABANLI MALİYET SİSTEMİ VE BİR UYGULAMA

Author(s): Alper Tunga ALKAN

Utilization and expenditures of veterans obtaining primary care in community clinics and VA medical centers: an observational cohort study

Author(s): Maciejewski Matthew | Perkins Mark | Li Yu-Fang | Chapko Michael | Fortney John | Liu Chuan-Fen

An improved method for identifying functionally linked proteins using phylogenetic profiles

Author(s): Cokus Shawn | Mizutani Sayaka | Pellegrini Matteo

Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

Author(s): Cleopatra Sendroiu | Aureliana Geta Roman | Costantin Roman

Automated real time constant-specificity surveillance for disease outbreaks

Author(s): Wieland Shannon | Brownstein John | Berger Bonnie | Mandl Kenneth

Smoking-attributable morbidity: acute care hospital diagnoses and days of treatment in Canada, 2002

Author(s): Baliunas Dolly | Patra Jayadeep | Rehm Jürgen | Popova Svetlana | Taylor Benjamin

Evaluating human papillomavirus vaccination programs in Canada: should provincial healthcare pay for voluntary adult vaccination?

Author(s): Llamazares Marco | Smith? Robert

The impact of HIV-associated lipodystrophy on healthcare utilization and costs

Author(s): Huang Jeannie | Becerra Karen | Fernandez Susan | Lee Daniel | Mathews WC

Fair Value Versus Historical Cost-Based Valuation for Biological Assets: Predictability of Financial Information

Author(s): Josep M. Argilés | Josep Garcia-Blandon | Teresa Monllau

Individual health services

Author(s): Schnell-Inderst, Petra | Hunger, Theresa | Hintringer, Katharina | Schwarzer, Ruth | Seifert-Klauss, Vanadin Regina | Gothe, Holger | Wasem, Jürgen | Siebert, Uwe

Analysis of Fixed Assets Amortization in Ukraine

Author(s): I. Erfort | Y. Erfort

STUDI BANDING PENYUSUNAN LAPORAN KEUANGAN DENGAN METODE HISTORICAL COST ACCOUNTING DAN GENERAL PRICE LEVEL ACCOUNTING PADA MASA INFLASI

Author(s): David Sukardi Kodrat

KAJIAN TERHADAP BEBERAPA METODE PENYUSUTAN DAN PENGARUHNYA TERHADAP PERHITUNGAN BEBAN POKOK PENJUALAN (COST OF GOOD SOLD)

Author(s): Juniady Slamed Setiawan

ANALISIS TERHADAP PERLUNYA PENYESUAIAN LAPORAN KEUANGAN HISTORIS (CONVENTIONAL ACCOUNTING) MENJADI BERDASARKAN TINGKAT HARGA UMUM (GENERAL PRICE LEVEL ACCOUNTING)

Author(s): Pwee Leng

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

Author(s): Kate-Riin Kont | Signe Jantson

Organizational diagnoses based on green management model: A case study of an Iranian pipe and equipment company in steel industry

Author(s): Jalal Haghighat Monfared | Mehrnoush Dowlat Madani

DETERMINATION OF RESIDUAL VALUE WITHIN THE COST BENEFIT ANALYSIS FOR THE PROJECTS FINANCED BY THE EUROPEAN UNION

Author(s): Droj Laurentiu

IMPORTANCE AND ROLE OF COST ACCOUNTING IN COMPANY CRISIS MANAGEMENT

Author(s): Nemanja Todorović

An Input-Output Analysis with an Environmentally Adjusted Agricultural and Forestry Sector in Bangladesh

Author(s): Shamim Shakur | A. K. Enamul Haque

Reduction of radiation biases by incorporating the missing cloud variability via downscaling techniques: a study using the 3-D MoCaRT model

Author(s): S. Gimeno García | T. Trautmann | V. Venema

Technology Review of Natural Gas Liquefaction Processes

Author(s): M.N. Usama | A. Sherine | M. Shuhaimi

Calculating carbon budgets of wind farms on Scottish peatlands

Author(s): D.R. Nayak | D. Miller | A. Nolan | P. Smith | J.U. Smith

Targeted versus universal prevention. a resource allocation model to prioritize cardiovascular prevention

Author(s): Feenstra Talitha | van Baal Pieter | Jacobs-van der Bruggen Monique | Hoogenveen Rudolf | Kommer Geert-Jan | Baan Caroline

INCREASE IN THE ROLE OF THE FINANCIAL SYNTHESIS REPORTS FOR ACCESSION OF THE EUROPEAN STRUCTURAL FUNDS

Author(s): Chirila Emil | Droj Laurentiu

CURRENT STATE AND EVOLUTION PERSPECTIVES FOR MANAGEMENT ACCOUNTING IN THE ENERGY SECTOR BY IMPLEMENTING THE ABC METHOD

Author(s): Rof Letitia Maria | Farcane Nicoleta

Comparing global-operations reimbursements with their actual costs in the Cancer Institute, Tehran

Author(s): M Arab | H Zeraati | R Ravangard | A Gholinejad

Value Chain for Strategic Management Accounting in Higher Education

Author(s): Khaled Abed Hutaibat

İnşaat Sözleşmelerine İlişkin Türkiye Muhasebe Standardı (TMS 11) Çerçevesinde Yıllara Yaygın İnşaat Taahhüt İşlerinin Muhasebeleştirilmesi (Within The Frame of Construction Contractual Turkish Accounting Standards (TMS 11), Accounting of Construction Contracting Works over the Years)

Author(s): Ayşe N. YERELİ | Nilgün KAYALI | Lale DEMİRLİOĞLU

Economic Comparison of Standard Method with E.Jurdo Simplified Method to Measure Linear Alkyl Benzenesulfonates in Municipal Wastewater

Author(s): M Pirsaheb | A Almasi | A.A Zinatizade | R khamutian | S Delangizan

Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

Author(s): Burcu Demirel UTKU | Emre CENGİZ | Ayten ERSOY

THE STANDARD SINGLE COST METHOD AND THE EFFICIENCY OF INDUSTRIAL COMPANIES’ MANAGEMENT

Author(s): Claudiu C. CONSTANTINESCU

FISCAL MANAGEMENT OF ROMANIAN COMPANIES

Author(s): Maria Zenovia GRIGORE | Mariana GUR U

DIRECTIONS FOR IMPROVEMENT OF THE MANAGERIAL ACCOUNTING

Author(s): Oprea CALIN

Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

Author(s): Tomasz WNUK-PEL

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

Author(s): Ali UYAR

From the Editor

Author(s): Ugur Demiray

Descriptive analysis of childbirth healthcare costs in an area with high levels of immigration in Spain

Author(s): Comas Mercè | Català Laura | Sala Maria | Payà Antoni | Sala Assumpció | Del Amo Elisabeth | Castells Xavier | Cots Francesc

Impact of bleeding-related complications and/or blood product transfusions on hospital costs in inpatient surgical patients

Author(s): Stokes Michael | Ye Xin | Shah Manan | Mercaldi Katie | Reynolds Matthew | Rupnow Marcia | Hammond Jeffrey

Impact of changing the measles vaccine vial size on Niger's vaccine supply chain: a computational model

Author(s): Assi Tina-Marie | Brown Shawn | Djibo Ali | Norman Bryan | Rajgopal Jayant | Welling Joel | Chen Sheng-I | Bailey Rachel | Kone Souleymane | Kenea Hailu | Connor Diana | Wateska Angela | Jana Anirban | Wisniewski Stephen | Van Panhuis Willem | Burke Donald | Lee Bruce

British Columbia Hospitals: examination and assessment of payment reform (B-CHeaPR)

Author(s): Sutherland Jason | McGrail Kimberlyn | Law Michael | Barer Morris | Crump R

Hospital Financing Based on Standard Costs for Diagnosis Related Groups

Author(s): Simona Baculea | Eugeniu ŢURLEA

Leptospirosis in the Tropics: When Prevention Doesn't Easily Sell as a Ton of Cure

Author(s): Roger Lee Mendoza