conclusions there are advantages in applying accrual-based accounting in the public sector which certainly depends on how this system is implemented in the sector. results developed countries have implemented accrual-based accounting and utilized the valid, reliable and practical information in accrual-based reporting in different areas such as price and tariffs setting, operational budgeting, ...

The purpose of this paper is the following: firstly, to chart how much economic reform of CEE electricity industries has taken place to date; secondly, to discuss why progress has been so limited; and, thirdly, to consider the prospects over the next few years. In charting the economic progress to date, we will consider and discuss progress in electricity price unbundling and rebalancing; in ut...

The authors of this brief interviewed stakeholders in states with high-ranking and low-ranking health system performance, according to The Commonwealth Fund's State Scorecard on Health System Performance. Findings suggest there are market, political, and cultural characteristics that can help or hinder health system improvement. High-performing states are more likely to have: (1) a history of c...

Applying a hedonic difference-in-differences framework to a census of residential property transactions in New York City 2003-2016.5, we estimate the effects of 3 flood risk signals: 1) the Biggert-Waters Flood Insurance Reform Act of 2012, which increased premiums; 2) Hurricane Sandy; and 3) new FEMA floodplain maps. On average each signal decreases sale prices by approximately 5 percent. Prop...

Kaz Miyagiwa and Paul H. Rubin Abstract: One impetus for reform of the health care system in the United States is that in the U.S. more is spent on medical care than in other countries, with no noticeable difference in results. It is commonly thought that this is a result of a defect in the organization of medicine in the U.S. which can be repaired by “reform.” However, medicine is a labor inte...

BACKGROUND Poor medical care and high fees are two major problems in the world health care system. As a result, health care insurance system reform is a major issue in developing countries, such as China. Governments should take the effect of health care insurance system reform on the competition of hospitals into account when they practice a reform. This article aims to capture the influences ...

Jeon, Jae Sik Korea introduced an urban containment policy in the early stage of urbanization to control growth of congestion and prevent urban sprawl in the Seoul Metropolitan Area (SMA). However, the arbitrary designation a lack of popular support or accurate scrutiny caused an irrational pattern of land use which reinforced concentrations and threatened residential stability in terms of rest...

an increase in energy prices will decrease the fossil fuel consumption; on the other hand, the cost-push will encourage technology improvement for firms and households. these changes will affect the emission level.this paper studies the changes of yearly pollutant emissions after an energy price reform in iran. we apply a computable general equilibrium model which consists of 7 energy goods (el...