one of the basic assumptions of management accounting illustrate that costschanges has a significance relationship with increasing and decreasing in the levelof activity, recently after being raised of sticky costs issue by anderson and hiscolleagues this assumption was discussed. it means increases in costs by increasingthe more activity level of reduction in costs is exchange for the reductio...

Priority setting of health interventions is generally considered as a valuable approach to support low- and middle-income countries (LMICs) in their strive for universal health coverage (UHC). However, present initiatives on priority setting are mainly geared towards the development of more cost-effectiveness information, and this evidence does not sufficiently support countries to make optimal...

Methods of economic evaluation, especially cost-effectiveness analysis and cost-benefit analysis, are widely used to examine new healthcare technologies. However, few economic evaluations of pharmacogenomics have been conducted, and pharmacogenomic researchers may be unfamiliar with how to review or conduct these analyses. This review provides an overview of the methods of economic evaluation a...

Abstract We conduct empirical research on the flexibility of operating costs e-commerce firms. With an international sample firms from different European countries, we find that have a cost structure than traditional retail firms, with lower share labor and goods sold, but higher other costs. While no significant behavior in sold between two types are more flexible adjusting when activity decre...

This study conducts a cost-effectiveness analysis of a childhood universal varicella vaccination program in Brazil. An age and time-dependent dynamic model was developed to estimate the incidence of varicella for 30 years. Assuming a single-dose schedule; vaccine efficacy of 85% and coverage of 80%, the program could prevent 74,422,058 cases and 2905 deaths. It would cost R$ 3,178,396,110 and s...

Previous research emphasizes the importance of honesty (or the absence of lying) in adolescent-parent communication as it is ultimately linked to adolescent non-delinquency (Engels, Finkenauer, & van Kooten, 2006). Empirical evidence also suggests that positive parental practices may prevent adolescents' lying (Darling, Cumsille, Caldwell, & Dowdy, 2006; Jensen, Arnett, Feldman, & Cauffman, 200...