This paper examines the implementation of the Integrated Activity-Based Costing and Economic Value Added System in the service sector. This system is intended for use by those service companies for which the traditional costing system is not adequate. Motivations for tracing overhead cost as well as capital cost, using the integrated system, are discussed. Resulting improvements in the reliabil...

The CareAuction intermediary offers a reverse auctioning platform to support the allocation of individual maternity care patient requests between purchasers of health insurance companies (acting on behalf of their policy holders) and care providers. Since its introduction in 2005, CareAuction has contributed to a small price drop of maternity care and induced competition on the supply-side of t...

for about a decade the virtual water trade has been highlighted as a means of promoting water efficiency and helping to solve regional restrictions of water resources in order to provide water and food security. although these tools are not just for certain areas of the world with a specific climate, they are more important for countries which are faced with water resources restriction and cris...

the purpose of business entity is to maximize shareholders wealth by enhancing the firm’s value thus, getting expected returns are very important for them. investors and creditors are going to find a precise scale for measuring overall performance of a firm as a whole to decide whether to invest in the firm, to continue with the firm or to exit from it. economic value added (eva) is an analytic...

Illegal logging, with its related trade of illegally harvested timber, is one of the main environmental and economic problems worldwide. Eliminating illegal timber consumption and production are two practical means to reduce illegal logging. However, the problem of determining which of the two means is more economical remains to be analyzed. In this study, an input–output analysis was conducted...

the relationship between added value of economic activities and the governments budget along with the impact of this budget on the employment of economic activities are among the issues that economic decision-makers and analysts assume to be crucial. classification of statistical data has not yet allowed experts and decision-makers to evaluate the governments role in production and employment i...

This study tried to investigate the impact of agriculture and manufacturing on economic growth using time series data from (1987-2019). To analyze link between variables, researchers utilized ADF test for stationarity, Ordinary Least Square Method, Error Correction Model, Granger Causality Test. The result shows that, coefficient agricultural output has a positive sign, indicating favorable ass...