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1,139 Results Found

  • Article
  • Open Access
1 Citations
1,848 Views
24 Pages

Disclosure of Sustainability Practices in Annual Reports and the Funding Cost of Cooperative Financial Organizations

  • Bruno de Medeiros Teixeira,
  • Clea Beatriz Macagnan,
  • Cenaide Francieli Justen and
  • Israel Patiño-Galvan

This study aimed to analyze the level of disclosure of information representing sustainability practices from the stakeholders’ perspective and its relationship with the funding cost of cooperative financial organizations. The level of disclosu...

  • Article
  • Open Access
11 Citations
8,232 Views
21 Pages

Cost–Benefit Analysis in the Evaluation of Cultural Heritage Project Funding

  • Sanja Tišma,
  • Mira Mileusnić Škrtić,
  • Sanja Maleković and
  • Daniela Angelina Jelinčić

Cultural heritage has, for a long time, been considered a source of wealth and well-being for economies. Currently, considerable investments have been allocated for its renewal and maintenance that often surpass the budgets of owners, local communiti...

  • Article
  • Open Access
7 Citations
4,094 Views
18 Pages

7 November 2022

This paper investigates the reasons behind the surprising cost performance of road construction projects in Poland. In particular, in order to explain the phenomenon of cost underruns, the role of regulations related to the national and the European...

  • Article
  • Open Access
2 Citations
1,852 Views
4 Pages

Establishing Funding Rates for Colonoscopy and Gastroscopy Procedures in Ontario

  • J. Monakova,
  • J. Wong,
  • I. Blais,
  • A. Langan,
  • N. Ratansi,
  • D. Morgan and
  • N.N. Baxter

1 April 2019

Introduction: This paper describes the funding rates established in Ontario to reflect best practices in hospital-based care delivery for these endoscopic procedures: colonoscopy, colonoscopy biopsy, gastroscopy, gastroscopy biopsy, and colonoscopy c...

  • Feature Paper
  • Article
  • Open Access
3 Citations
4,136 Views
12 Pages

In this paper, I study the impact of market competition on mutual fund marketing expenses. In a sample of US domestic equity mutual funds, I find that marketing expenses decrease with the competition. This effect is stronger for top-performing funds....

  • Review
  • Open Access
9 Citations
7,553 Views
16 Pages

2 June 2021

Turkey is transitioning from an ageing to aged population at a fast pace. This process requires immediate policy and practice planning and actionable strategies. Formulating and implementing such policies needs to acknowledge parallel demographic and...

  • Article
  • Open Access
2 Citations
2,141 Views
15 Pages

16 April 2025

The Green Climate Fund (GCF) is mandated to undertake evidence-based and impactful climate change mitigation/adaptation projects in vulnerable countries. However, project effectiveness has often been questioned by some experts and countries. This stu...

  • Article
  • Open Access
13 Citations
3,920 Views
14 Pages

Capital Structure across Italian Regions: The Role of Financial and Economic Differences

  • Filippo di Pietro,
  • Maria Elena Bontempi,
  • María-José Palacín-Sánchez and
  • Reyes Samaniego-Medina

18 August 2019

The objective of this article is to analyse how regional financial and economic differences influence the capital structure decisions of small and medium-sized enterprises (SMEs). Specifically, this paper considers the regional financial and economic...

  • Article
  • Open Access
4 Citations
3,530 Views
31 Pages

Nonlinear Valuation with XVAs: Two Converging Approaches

  • Damiano Brigo,
  • Cristin Buescu,
  • Marco Francischello,
  • Andrea Pallavicini and
  • Marek Rutkowski

2 March 2022

When pricing OTC contracts in the presence of additional risk factors and costs, such as credit risk and funding and collateral costs, the starting “clean price” is modified additively by valuation adjustments (XVAs) that account for each...

  • Article
  • Open Access
10 Citations
17,374 Views
20 Pages

Assessing the Costs of Commercialising Tidal Energy in the UK

  • Donald R. Noble,
  • Kristofer Grattan and
  • Henry Jeffrey

26 April 2024

There is a need for increased renewable energy to meet net-zero targets and decarbonise the economy. Harnessing the predictable power of the tides with tidal stream turbines can contribute to this. Tidal energy is a nascent technology with higher cos...

  • Article
  • Open Access
18 Citations
4,260 Views
19 Pages

26 September 2022

It is essential to objectively evaluate accident prevention costs (APCs) to respond to high-accident rates in the construction industry. However, currently, no quantitative APC analysis model considers the properties of the Korean construction indust...

  • Article
  • Open Access
5 Citations
2,998 Views
10 Pages

Burden and Costs of Severe Burn Injury in Victoria, Australia

  • Heather Cleland,
  • Ieva Sriubaite and
  • Belinda Gabbe

13 July 2022

This study examines the costs of severe burn injury in Victoria, Australia. It quantifies the funding generated through an activity-based case-mix system for hospital treatment of acute injury and presentations in the subsequent two years and costs o...

  • Article
  • Open Access
2 Citations
2,709 Views
23 Pages

Financing Green Infrastructure in Schools: A Case Study in Austria

  • Florian Teichmann,
  • Azra Korjenic,
  • Marijana Sreckovic,
  • Hannes Veit and
  • Dominik Hartmann

17 October 2023

Despite the positive effects of green infrastructure on people and the environment, it is still rarely integrated in public facilities such as schools. The main reason for this is a lack of knowledge about financing options. To fill this gap, the res...

  • Article
  • Open Access
3 Citations
6,167 Views
11 Pages

Healthcare Utilization with Drug Acquisition and Expenses at the National Health Insurance Fund in Sudan

  • Yasir Ahmed Mohammed Elhadi,
  • Abdelmuniem Ahmed,
  • Ramy Mohamed Ghazy,
  • Elhadi B. Salih,
  • Osman S. Abdelhamed,
  • Ramy Shaaban,
  • Hammad Mohamed Hammad Mohamed,
  • Alanood Elnaeem Mohamed,
  • Noha Ahmed El Dabbah and
  • Ashraf Ahmed Zaher Zaghloul

Background: Understanding the pattern of care use can provide valuable information for reform interventions. This study investigates the pattern of healthcare utilization and its association with drug acquisition patterns and expenses in the National...

  • Article
  • Open Access
3 Citations
2,707 Views
15 Pages

24 February 2023

Energy efficiency programs funded by utility customers provide an electricity resource in most U.S. states, but their scale and cost of saving electricity varies significantly by state. In this paper, we explore the drivers of the cost of saved elect...

  • Article
  • Open Access
3,578 Views
13 Pages

27 August 2022

The funding of public hospitals is an issue that has been of great concern to health systems in the past decades. Public hospitals are owned and fully funded by the government, providing in most countries medical care to patients free of charge, cove...

  • Article
  • Open Access
5 Citations
3,087 Views
21 Pages

16 October 2022

With reference to the National Recovery and Resilience Plan (NRRP), the financial budget provided for a specific project constitutes a fundamental constraint to be taken into account in the selection phase of the initiatives to be carried out. In the...

  • Article
  • Open Access
1 Citations
2,030 Views
16 Pages

16 June 2025

Since the enforcement of Law 98/2016 on public procurement in Romania, the inclusion of price adjustment clauses in construction contracts has become a standard practice. This paper, which presents a comprehensive analysis of the financial implicatio...

  • Article
  • Open Access
4 Citations
5,976 Views
20 Pages

21 August 2015

For pension-savers, a low payoff is a financial disaster. Such investors will most likely prefer left-skewed payoff distributions over right-skewed payoff distributions. We explore how such distributions can be delivered. Cautious-relaxed utility mea...

  • Article
  • Open Access
79 Citations
16,846 Views
13 Pages

ESG Scores and the Credit Market

  • Ga-Young Jang,
  • Hyoung-Goo Kang,
  • Ju-Yeong Lee and
  • Kyounghun Bae

23 April 2020

This study analyzes the relationship between Environmental, Social and Governance (ESG) scores and bond returns using the corporate bond data in Korea during the period of 2010 to 2015. We find that ESG scores include valuable information about the d...

  • Article
  • Open Access
6 Citations
7,108 Views
17 Pages

To support the bankability of PV projects, PV manufacturers have been offering one of the longest warranties in the world, typically in the range of 25–30 years. During the warranty period, PV manufacturers guarantee that the degradation of PV...

  • Review
  • Open Access
8 Citations
13,154 Views
39 Pages

This review paper examines the appropriateness of a hyperloop line between Mumbai and Pune in India, examining, in particular, its potential economic implications and impact on people. This assessment builds on an earlier in-depth examination by the...

  • Review
  • Open Access
22 Citations
548 Views
8 Pages

Approaches to Manage ‘Affordability’ of High Budget Impact Medicines in Key EU Countries

  • Mathias Flume,
  • Marc Bardou,
  • Stefano Capri,
  • Oriol Sola-Morales,
  • David Cunningham,
  • Lars-Ake Levin,
  • Maarten J. Postma and
  • Nicolas Touchot

Background: The launch of hepatitis C (HCV) drugs such as sofosbuvir or ledipasvir has fostered the question of affordability of novel high budget impact therapies even in countries with high domestic product. European countries have developed a vari...

  • Feature Paper
  • Article
  • Open Access
8 Citations
9,419 Views
25 Pages

This article gives a comprehensive overview of recent Spanish National Research Council (CSIC) publications available in Open Access. With a focus on research articles from the last decade (2008–2018), this work aims to fill the gap in previous...

  • Article
  • Open Access
49 Citations
1,699 Views
8 Pages

1 February 2011

Background: Monthly out-of-pocket costs (OOPC) for Ontario patients with cancer have previously been reported, but little detail has been provided on differences based on tumour type. Methods: A questionnaire administered in cancer clinics in the pro...

  • Article
  • Open Access
124 Views
31 Pages

26 January 2026

Cost code verification in state-funded construction projects remains a labor-intensive and error-prone task, particularly given the structural heterogeneity of project estimates and the prevalence of malformed codes, inconsistent units of measurement...

  • Article
  • Open Access
11 Citations
4,198 Views
11 Pages

Costs of Newly Funded Proton Therapy Using Time-Driven Activity-Based Costing in The Netherlands

  • Yi Hsuan Chen,
  • Hedwig M. Blommestein,
  • Reinder Klazenga,
  • Carin Uyl-de Groot and
  • Marco van Vulpen

14 January 2023

Background: Proton therapy (PT) has characteristics that enable the sparing of healthy, non-cancerous tissue surrounding the radiotherapy target volume better from radiation doses than conventional radiotherapy for patients with cancer. While this in...

  • Article
  • Open Access
10 Citations
2,860 Views
15 Pages

Osteogenesis imperfecta (OI) is a rare genetic disorder associated with low bone density and increased bone fragility. OI can lead to a variety of supportive and medical care needs; yet financial impacts for families and individuals living with OI re...

  • Commentary
  • Open Access
11 Citations
12,312 Views
4 Pages

The Journal recently incorrectly ascribed cost-effectiveness thresholds to New Zealand, alongside other countries. New Zealand has no such thresholds when deciding the funding of pharmaceuticals. As we fund pharmaceuticals within a fixed budget, and...

  • Article
  • Open Access
6 Citations
4,137 Views
19 Pages

The Cost of Saving Electricity: A Multi-Program Cost Curve for Programs Funded by U.S. Utility Customers

  • Charles A. Goldman,
  • Ian Hoffman,
  • Sean Murphy,
  • Natalie Mims Frick,
  • Greg Leventis and
  • Lisa Schwartz

9 May 2020

This study analyzed the cost performance of electricity efficiency programs implemented by 116 investor-owned utilities between 2009 and 2015 in 41 states, representing about three-quarters of the total spending on U.S. efficiency programs. We applie...

  • Article
  • Open Access
1,825 Views
16 Pages

Evaluating Free PPV23 Vaccination for the Elderly in Nanning, China: A Cost-Effectiveness Analysis

  • Zhengqin Su,
  • Linlin Deng,
  • Dan Luo,
  • Jianying Ren,
  • Xiaozhen Shen,
  • Wenjie Liang,
  • Haibin Wei,
  • Xiong Zou,
  • Zhongyou Li and
  • Hai Li

18 July 2025

Background: This study aims to evaluate the cost-effectiveness of providing the 23-valent pneumococcal polysaccharide vaccine (PPV23) free of charge versus self-paying vaccination among adults aged 60 years and older in Nanning, Guangxi, China. Metho...

  • Article
  • Open Access
3 Citations
3,701 Views
21 Pages

3 September 2019

This study investigates whether the profitability of various factor investments is sustainable after costs due to price impact, and estimates the capacity of strategies in the Korean stock market. With various initial amounts invested as of the end o...

  • Article
  • Open Access
18 Citations
4,246 Views
20 Pages

11 August 2018

To encourage firms to engage in green production, two different types of investment funding, namely external funds from agencies outside the supply chain (e.g., government subsidy), and internal funds from supply chain partners (e.g., greening cost-s...

  • Article
  • Open Access
2 Citations
6,280 Views
28 Pages

In the mutual fund literature, it is an established fact that investors “chase past performance”. However, the opposite impact of flows on performance is widely discussed. Mainly, liquidity costs are held responsible for short-term erosion of perform...

  • Article
  • Open Access
2 Citations
2,876 Views
24 Pages

The Optimal Control of Government Stabilization Funds

  • Abel Cadenillas and
  • Ricardo Huamán-Aguilar

6 November 2020

We study the optimal control of a government stabilization fund, which is a mechanism to save money during good economic times to be used in bad economic times. The objective of the fund manager is to keep the fund as close as possible to a predeterm...

  • Article
  • Open Access
7 Citations
4,984 Views
22 Pages

30 October 2020

University start-ups include faculty and student start-ups. Earlier research on universities’ roles in start-ups was focused on faculty. When student start-ups outperform faculty start-ups, the resources affecting these start-ups, and their rel...

  • Review
  • Open Access
6 Citations
5,011 Views
27 Pages

This paper is the first paper to provide a comprehensive review of the US regulatory treatment of a relatively recent and controversial source of funds, namely brokered deposits. To do this, we consider the extent to which banks rely on brokered depo...

  • Article
  • Open Access
41 Citations
12,023 Views
12 Pages

Cost-effectiveness analysis (CEA) is the main way that economic evaluations are carried out in the health care field. However, CEA has limited validity in deciding whether any health care evaluation is socially worthwhile and hence justifies funding....

  • Article
  • Open Access
3 Citations
2,559 Views
13 Pages

Incorporating Portfolio Uncertainty in Decision Rules for Healthcare Resource Allocation

  • Pedram Sendi,
  • Amiram Gafni,
  • Stephen Birch and
  • Stephen D. Walter

Cost-effectiveness analysis is widely adopted as a means to inform policy and decision makers in setting priorities for healthcare resource allocation. In resource-constrained settings, decision makers are confronted with healthcare resource realloca...

  • Feature Paper
  • Review
  • Open Access
37 Citations
6,731 Views
20 Pages

A Review of Funding Mechanisms for US Floodplain Buyouts

  • Kelsey Peterson,
  • Emily Apadula,
  • David Salvesen,
  • Miyuki Hino,
  • Rebecca Kihslinger and
  • Todd K. BenDor

3 December 2020

Increases in extreme weather events have caused extensive flooding across the United States. In response, federal, state, and local governments have broadened their flood mitigation strategies to include acquisition and demolition of flood-damaged ho...

  • Article
  • Open Access
5 Citations
2,995 Views
15 Pages

4 December 2021

Due to insufficient funds to implement all candidate road infrastructure projects, there is a need to efficiently utilize available funds and select candidate projects that maximize performance criteria decision-makers. This paper proposes an increme...

  • Article
  • Open Access
7 Citations
2,789 Views
23 Pages

19 December 2022

The study aimed at reviewing the European Union funds’ distribution mechanism supporting investments in renewable energy deployment in Poland, its effects and the relationship between the value of each investment and its location, location area...

  • Article
  • Open Access
5 Citations
3,953 Views
23 Pages

Analysis of the Impact of State-Owned Banks on the Sustainability of Public Finances

  • Nadiia Davydenko,
  • Svitlana Boiko,
  • Olena Cherniavska and
  • Maryna Nehrey

6 September 2023

This paper aims to provide a retrospective assessment of Ukraine’s state policy concerning state-owned banks and evaluate their impact on the sustainability of Ukraine’s public finances. The research methodology employs an empirical study...

  • Article
  • Open Access
2 Citations
4,231 Views
21 Pages

This study investigates the association among management fees, ESG scores, and investment performance of ESG funds in China. It explores the significance of comprehending the cost–benefit analysis and long-term yields associated with sustainabl...

  • Review
  • Open Access
27 Citations
5,722 Views
20 Pages

Landscape of Push Funding in Antibiotic Research: Current Status and Way Forward

  • Himika Wasan,
  • Devendra Singh,
  • K.H. Reeta and
  • Yogendra Kumar Gupta

9 January 2023

The growing need for effective antibiotics is attributed to the intrinsic ability of bacteria to develop survival mechanisms. The speed at which pathogens develop resistance is at par or even faster than the discovery of newer agents. Due to the enor...

  • Article
  • Open Access
1 Citations
3,914 Views
18 Pages

Active labour market policy is connected with the necessity to account for the funds allocated for it. The conducted analysis forms a part of research on the evaluation of the effects of changes introduced by legal regulations. The aim of this resear...

  • Article
  • Open Access
8 Citations
7,281 Views
22 Pages

Long-Term Sustainable Investment for Retirement

  • Iqbal Owadally,
  • Jean-René Mwizere,
  • Neema Kalidas,
  • Kalyanie Murugesu and
  • Muhammad Kashif

29 April 2021

We consider whether sustainable investment can deliver performance comparable to conventional investment in investors’ long-term retirement plans. On the capital markets, sustainable investment can be achieved through various instruments and strategi...

  • Article
  • Open Access
9 Citations
3,143 Views
17 Pages

31 July 2023

As an infrastructure project, the cost and benefits of road maintenance should be measured through social costs. In order to fully consider user interests and make road maintenance decisions more reasonable, two types of user costs that may affect ro...

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