The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

Background: Trials in Africa indicate that medical adult male circumcision (MAMC) reduces the risk of HIV by 60%. MAMC may avert 2 to 8 million HIV infections over 20 years in sub-Saharan Africa and cost less than treating those who would have been infected. This paper estimates the financial...

Background. The introduction of a new generation of atypical antipsychotic agents has raised difficult economic and ethical questions, particularly in lower-income countries. The reported tolerability and efficacy advantages of the atypical antipsychotics over their conventional predecessors...

The paper investigates the relationships between costs and user charges in the sewage industry in Norwegian local governments. The purpose of the analysis is to answer the following questions: (i) To what extent is a higher unit cost passed on to consumers in terms of a higher user charge? (ii)...

Cost plays a prominent decision making role in the life of an individual and organisation because it is a central focus of daily financial activities. In any financial engagement, usually for a reward, the costs that are incidental to the engagement could be broadly analysed into material,...

The paper investigates the relationships between costs and user charges in the sewage industry in Norwegian local governments. The purpose of the analysis is to answer the following questions: (i) To what extent is a higher unit cost passed on to consumers in terms of a higher user charge? (ii)...