The main purpose of this research is to evaluate the role of the company life cycle in providing an appropriate model in predicting the quality of discretionary accruals (Abnormal) using the Dickinson Cash Flow Model approach. The statistical population of the research consisted of 180 company observations that were divided into three stages of life cycle using Dickinson's model variables (2011...

Objectives: To estimate the cost-effectiveness of switching patients with poorly controlled type 2 diabetes mellitus from human insulin (HI) to biphasic insulin aspart 30 (BIAsp 30) in South Korea. Methods: A published and validated diabetes computer simulation model (the IMS CORE Diabetes Model) was used to evaluate the long-term clinical and economic outcomes associated with switching to BIAs...

OBJECTIVE To determine the cost-effectiveness of rapid testing and antiviral therapy for children of different ages with symptoms of influenza. DESIGN Cost-effectiveness analysis from the societal perspective using a decision model based on published data. SETTING Physician's office during an influenza A epidemic. PARTICIPANTS Hypothetical children aged 2, 7, and 15 years. INTERVENTIONS...

OBJECTIVES This study sought to assess the cost-effectiveness of captopril therapy for survivors of myocardial infarction. BACKGROUND The recent randomized, controlled Survival and Ventricular Enlargement (SAVE) trial showed that captopril therapy improves survival in survivors of myocardial infarction with an ejection fraction < or = 40%. The present ancillary study was designed to determine...

BACKGROUND The response to therapeutics varies widely in patients with depression and anxiety, making selection of an optimal treatment choice challenging. IDgenetix®, a novel pharmacogenomic test, has been shown to improve outcomes by predicting the likelihood of response to different psychotherapeutic medications. OBJECTIVE The objective of this study was to estimate the cost effectiveness ...

Background The measurement of health benefits is a key issue in health economic evaluations. There is very scarce empirical literature exploring the differences of using quality-adjusted life years (QALYs) or disability-adjusted life years (DALYs) as benefit metrics and their potential impact in decision-making.   Methods Two previously published models delivering outputs in QALYs, were adapted...

Mathematical modeling based on a probabilistic approach for making decisions for organ transplantation can be successfully employed in cases when the choice of decisions can affect the results produced. In this study, the minimum probability of success required for organ transplantion in case of multi-donors is determined. The governing equations are constructed in terms of probabilities and so...

AIM To perform a systematic review on the costs and cost-effectiveness of concomitant and adjuvant temozolomide with radiotherapy for the treatment of newly diagnosed glioblastoma compared with initial radiotherapy alone. METHODS Electronic databases were searched for relevant publications on costs and cost-effectiveness until October 2008. RESULTS We found four relevant clinical trials, on...