Background There is high reliance on out-of-pocket (OOP) health payments as a means of financing health system in Nigeria. OOP health payments can make households face catastrophe and become impoverished. The study aims to examine the financial burden of OOP health payments among households in Nigeria.   Methods Secondary data from the Harmonized Nigeria Living Standard Survey (HNLSS) of 2009/2...

any states are struggling to ensure that all children receive adequate health care. States often face challenges in attracting plans to deliver high-quality health care to children. Some plans are reluctant to serve children in state-sponsored programs because of the perceived financial risk of serving children, particularly those with special health care needs who are disproportionately repres...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...

Fuel spillage during locomotive refueling is expensive, as is maintaining spill collection and containment systems, and waste treatment costs. The Association of American Railroads has developed the first standard for a locomotive refueling system for North American railroads. The locomotive fueling interface standard is an open, non-proprietary standard designed to prevent fuel spillage. Proto...

Using a large panel of firms across the world from 1991-2006, we show that the median foreign firm has lower idiosyncratic risk than a comparable U.S. firm. Country characteristics help explain variation in idiosyncratic risk across countries in both level and change regressions, but less so than firm characteristics. There exists a strong negative relation between idiosyncratic risk and an ind...

The paper by Heider and Hoerova (2009) is ambitious. It studies the interaction between secured interbank lending, unsecured interbank lending, and banks’ portfolio choices. It is motivated by a puzzling empirical observation, namely the “decoupling of secured and unsecured lending rates” in the Great Financial Crisis of 2007–09. The observation made by Heider and Hoerova is that on August 9, 2...