Cost Of Fees Research Articles

Joint audit, audit market concentration, and audit quality: Perceptions of stakeholders in the UAE

The present study is intended to scholarly explore auditors’ perceptions regarding joint audits; whether it can improve audit quality. To reach this goal, participants were enrolled from Big 4, non-Big 4, and other stockholders. In addition, the present study examines the perception of the same stakeholders in terms of how audit concentration affects the audit market in the UAE. Being a qualitative study, 12 semi-structured interviews were conducted to collect required data; 4 face to face and 8 through using Google forms. The finding of the study revealed mixed perception regarding joint audits; it may improve audit quality at the cost of high fees and free-rider problems. Findings of the study has practical implication for policymakers of emerging economies around the globe, such as policymakers who can make joint audits as compulsory. Another significance of the present work is that it has allowed for the perception of stakeholders, who are at the center of the controversial subject of joint audits and audit market concentration. The study suggests that there is a need for removing language barriers; it will benefit some firms in the form of directly communicating with auditors either in English or in Urdu.

Analysis of Doctor of Management Degree Program (DM) in the U.S. Comparisons of Seven Institutions

The objective of this study was to analyze Doctor of Management program (DM) offered by accredited universities in the U.S. Google search engine was utilized as a key tool for data collection. Key words were limited to “Doctor of Management” program in the U.S. Basic elements of doctor of management programs in listed universities were considered for data analysis including curriculum structure, program objectives, faculty, tuition fees, and program highlights based on the suggestions of Crawford, Brungardt, Scott, and Gould [1] and Promsri [2]. Findings demonstrated that only seven accredited universities in the U.S. delivered a curriculum in Doctor of Management (DM) including Webster University, Colorado Technical University, Case Western Reserve University, Wayland Baptist University, Thomas Jefferson University, University of Phoenix, and Touro University Worldwide. The lowest credit hours of DM program were 45 credit hours to completion while the highest credit hours were 100 credit hours. In addition, three institutions including Webster University, Colorado Technical University and University of Phoenix were accredited by The Accreditation Council for Business Schools and Programs (ACBSP). Only Case Western Reserve University was accredited by The Association to Advance Collegiate Schools of Business (AACSB). For tuition fees, this study found that Case Western Reserve University had the highest tuition fees while Webster University had the lowest tuition fees for program completion as this university’s DM program offered only 45 credit hours. However, if considered only the cost of tuition fees per credit hour, Wayland Baptist University had the cheapest tuition fees per credit hour. For admission requirements, these practical degree programs required the minimum years of working experience for their admission consideration. The maximum years of working experience in management level found in this study was 15 years (Case Western Reserve University) and the

Escalating utilization of inpatient surgery for pelvic floor dysfunction in the elderly in Taiwan

The direct cost of operations and health care expenditure for treating pelvic floor dysfunction are substantial. In this study, we evaluate the number of inpatient surgical procedures and direct expenditures for treating pelvic organ prolapse and urinary incontinence under the coverage of National Health Insurance (NHI) in Taiwan. Thirteen years of population-based NHI inpatient claims were used in this study. The number of surgical procedures and the average direct cost of inpatient fees for treating pelvic floor dysfunction for each patient from 1999 to 2011 were calculated. The patients were stratified based on age into a younger than 65 years group and 65 years or older group for comparisons. The number of patients per year increased by 27%, increasing from 5278 patients in 1999 to 6706 patients in 2011. The total direct cost of inpatient (surgical and admission) fees for pelvic floor dysfunction increased by 57.2%, increasing from $6 674 968 USD in 1999 to $10 494 894 USD in 2011. However, while the expenditures for women 65 years or older increased by 102.2% from 1999 to 2011, there was only a 38.3% increase for those younger than 65 years when we stratified the patients by age. The increasing expenditures for inpatient surgery for pelvic floor dysfunction are mainly due to the escalating utilization of inpatient surgical procedures, especially those for pelvic organ prolapse in women aged 65 or older.

Self-Medication Practice against Malaria and Associated Factors in the City of Parakou in Northern Benin: Results of a Population Survey in 2017

Introduction: Self-medication is a common practice in Benin. It has many consequences on people’s health in general and develops chemoresistance in particular. Aim: The aim of this work is to study the practice of anti-malarial self-medication in the city of Parakou and to identify the associated factors with this practice. Methods: This was a descriptive cross-sectional analytical survey that took place in the period from April 15 to June 24, 2017. Adults who reported having had malaria symptoms in the last 6 months before the survey and living in 9 neighbourhoods randomly selected in the city of Parakou were included. A structured questionnaire collected their self-medication habit, the drugs used, the supply places and the reasons for this practice. Data were analysed using the Epi-data 3.1 software. Results: Of the 335 respondents included in this study, 141 (42.09%) had self-medicated including 130 (38.81%) with anti-malarial drugs. Fever is the main symptom of malaria cited by respondents (129% or 38.51%) followed by headache (93% or 27.76%). The most commonly used anti-malarial drugs for self-medication are quinine (60% or 44.45%) followed by artemisinin-based combination therapy (46% or 34.07%). Eighty-seven respondents (66.92%) did not have a good knowledge of the drug dosage. Reasons for self-medication were mainly the high cost of consultation fees (99% or 54.10%) and good knowledge of one’s illness (53% or 28.96%). Self-medication associated factors were fever (p = 0.04), non-prescription drugs supply in pharmacies (p < 0.01), drugs supply in the informal market (p < 0.01), previous satisfactory use of the drug (p < 0.01), drug cost availability (p = 0.03) and drug recommendation by a relative or friend (p = 0.02). Conclusion: Self-medication is a common practice in the city of Parakou. Medicines purchased without prescription in pharmacies and drugs availability in street facilitate this practice, which may compromise the effectiveness of anti-malarial drugs.

Migration background and educational affordability amongst Pacific Islander migrant learners in Melbourne’s western region

High cost is a major barrier to the attainment of educational goals of many learners, especially those from economically-disadvantaged backgrounds. In Australia, this cohort includes Pacific Islander (PI) learners for whom low family income and ineligibility to access Government assistance for tertiary education costs may prohibit some learners from pursuing Higher Education (HE) studies. Whilst cultural barriers such as unfamiliarity with the education system, low language competence, and poor institutional support for non-traditional learners have consistently dominated the discourse on Pacific Islander learner’s low levels of achievement in education, less attention has focused on the effects of migration background, economic, and social adjustment patterns on their schooling outcomes. This article proposes that migration history, socio-economic background, and financial challenges affect PI migrant learners in two distinct ways: for those who have motivation and capability to enroll in tertiary level study, their aspirations are constrained by the high cost of tuition fees; while those learners who have the financial means and support to enroll in HE study are sometimes constrained by long-term poverty, which affects their motivations to study at the tertiary education level.This qualitative study involved working with a small group of PI learners from Melbourne’s western region from 2012 to 2015. Information was gathered from semi-structured interviews conducted with learner participants, and their parents and teachers. Learners were interviewed three or four times, while their parents and teachers were interviewed either once or twice over a four-year period. The collected data was sorted and categorized using NVivo software, and later categorized into broad themes, which were then cross matched with individual learner case stories to refine emerging finding and themes.The study revealed that migration background has an important influence on the social and economic settlement patterns of PI learners and their families and these in turn significantly affect learners’ schooling and post school outcomes.

Migration background and educational affordability amongst Pacific Islander migrant learners in Melbourne’s western region

High cost is a major barrier to the attainment of educational goals of many learners, especially those from economically-disadvantaged backgrounds. In Australia, this cohort includes Pacific Islander (PI) learners for whom low family income and ineligibility to access Government assistance for tertiary education costs may prohibit some learners from pursuing Higher Education (HE) studies. Whilst cultural barriers such as unfamiliarity with the education system, low language competence, and poor institutional support for non-traditional learners have consistently dominated the discourse on Pacific Islander learner’s low levels of achievement in education, less attention has focused on the effects of migration background, economic, and social adjustment patterns on their schooling outcomes. This article proposes that migration history, socio-economic background, and financial challenges affect PI migrant learners in two distinct ways: for those who have motivation and capability to enroll in tertiary level study, their aspirations are constrained by the high cost of tuition fees; while those learners who have the financial means and support to enroll in HE study are sometimes constrained by long-term poverty, which affects their motivations to study at the tertiary education level. This qualitative study involved working with a small group of PI learners from Melbourne’s western region from 2012 to 2015. Information was gathered from semi-structured interviews conducted with learner participants, and their parents and teachers. Learners were interviewed three or four times, while their parents and teachers were interviewed either once or twice over a four-year period. The collected data was sorted and categorized using NVivo software, and later categorized into broad themes, which were then cross matched with individual learner case stories to refine emerging finding and themes. The study revealed that migration background has an important influence on the social and economic settlement patterns of PI learners and their families and these in turn significantly affect learners’ schooling and post school outcomes.

Estimated Cost to a Restaurant of a Foodborne Illness Outbreak.

Although outbreaks of restaurant-associated foodborne illness occur periodically and make the news, a restaurant may not be aware of the cost of an outbreak. We estimated this cost under varying circumstances. We developed a computational simulation model; scenarios varied outbreak size (5 to 250 people affected), pathogen (n = 15), type of dining establishment (fast food, fast casual, casual dining, and fine dining), lost revenue (ie, meals lost per illness), cost of lawsuits and legal fees, fines, and insurance premium increases. We estimated that the cost of a single foodborne illness outbreak ranged from $3968 to $1.9 million for a fast-food restaurant, $6330 to $2.1 million for a fast-casual restaurant, $8030 to $2.2 million for a casual-dining restaurant, and $8273 to $2.6 million for a fine-dining restaurant, varying from a 5-person outbreak, with no lost revenue, lawsuits, legal fees, or fines, to a 250-person outbreak, with high lost revenue (100 meals lost per illness), and a high amount of lawsuits and legal fees ($1 656 569) and fines ($100 000). This cost amounts to 10% to 5790% of a restaurant's annual marketing costs and 0.3% to 101% of annual profits and revenue. The biggest cost drivers were lawsuits and legal fees, outbreak size, and lost revenue. Pathogen type affected the cost by a maximum of $337 000, the difference between a Bacillus cereus outbreak (least costly) and a listeria outbreak (most costly). The cost of a single foodborne illness outbreak to a restaurant can be substantial and outweigh the typical costs of prevention and control measures. Our study can help decision makers determine investment and motivate research for infection-control measures in restaurant settings.

Cost analysis of a rainwater harvesting system in Poland

Rainwater harvesting is an alternative water supply method that has become popular in recent years around the world. This is mainly due to financial reasons (reducing the cost of potable water and fees for rainwater discharge to the sewerage), but also because of environmental awareness. In Poland, rainwater harvesting systems are not often used because of their low financial viability determined by high system construction costs and the low prices of potable water. Earlier analysis conducted by the author showed that the payback period of investment outlays was from a dozen or so years for large buildings, to a few dozen for single-family houses. This situation may change after the introduction of common fees for discharging rainwater from impervious areas into sewerage, and fees for the reduction of natural retention on newly built-up areas, in accordance with new water regulations. This paper presents a cost analysis of rainwater harvesting systems for ten cities in Poland, with varying annual rainfall depth and various pricing for potable water. Analyses were carried out for a single-family house located in an area equipped with a municipal sewer system, and for a large building, located in an area equipped and not equipped with a municipal sewer system.

A critical analysis of the learners’ constitutional rights to basic education in South Africa

Globally, several countries have been proposing to make primary education compulsory and freely available to all. Although there has been steady growth in learner enrolment in South African public schools since 1994, the socio-economic status of parents, racial and religious discrimination, high cost of school fees and schools’ language policies have prevented poor learners from accessing basic education, especially in public schools located within affluent areas. This paper critically examines legislation and policies relating to children’s constitutional rights to basic education. The government’s mandate to redress past injustices and concentrate on social justice and equity in public education is hampered by the failure of many schools tocorrectly interpret or consistently apply legislation and regulations relating to learner admissions. It has been found that the admission policies drawn up by school governing bodies (SGB) covertly prevent poor learners from enrolling at affluent schools. Although school admissions have been contested in various court cases, governing bodies of some affluent public schools continue to practise unfairness in opening its doors to all children. To ensure that social justice and equity prevail in school education, the Department of Education should revise policies or amend existing legislation encouraging SGBs to provide learner access without any prejudice.

The Price of Ignorance: The Constitutional Cost of Fees for Access to Electronic Public Court Records

The U.S. Federal Judiciary maintains a system called PACER, “Public Access to Court Electronic Records.” PACER is the public gateway into the electronic repository for all documents filed in federal court. In lieu of appropriating funds for operating the system, Congress permitted the Judiciary to collect fees. Through the web, for a per-page fee, members of the public may access documents that have traditionally been part of the free public record. The fees have persisted for decades, even though Congress intended for the Judiciary to move away from user fees to a “structure in which this information is freely available to the greatest extent possible.” This paper argues that the Judiciary has erected a fee structure that forecloses essential democratic ends because the fees make public federal court records practically inaccessible. The per-page fee model inhibits constitutionally protected activities without promoting equally transcendent ends. Through this fee system, the Judiciary collects fees at ever-increasing rates and uses much of the revenue for entirely different purposes. In this era, the actual cost of storing and transmitting digital records approaches zero. Hence, PACER should be free. This paper examines the public’s interest in free electronic access to federal court records and considers the relative strength of legal and policy arguments to the contrary. Part I performs an accounting of the true costs of a free-access regime. Part II details the benefits of free electronic access to federal court records. Part III argues that, in the tradition of Richmond Newspapers, free access to electronic court records is a constitutionally necessary element of the structure of our modern Judiciary.

Consider the cost of attorney's fees when deciding whether to settle ADA, 504 cases

Most complaints brought under the Americans with Disabilities Act and Section 504 of the Rehabilitation Act end in a settlement. Perhaps the number‐one reason for settlement of discrimination cases is the right of a plaintiff to recover attorney's fees. This article looks at the attorney's fees provisions under the ADA and Section 504.

Consider the cost of attorney's fees when deciding whether to settle a case

Most complaints brought under the Americans with Disabilities Act and Section 504 of the Rehabilitation Act get settled. Perhaps the number‐one reason for settlement of discrimination cases is the right of a plaintiff to recover attorney's fees. This article looks at the attorney's fees provisions under the ADA and Section 504.

The economic impacts of international student mobility in the globalization process

Globalization, which has various effects on economic, financial, political, sociological and cultural developments, also influences the field of education. One of the outcomes that arise due to the effects of globalization is related to the increase in international student mobility. This has paved the way for the emergence of a new market area in which international students are regarded as a source of income. Purpose of this study is to examine the economic impacts of international student mobility in the globalization process. The document analysis is used in the study. In this study, the data analysis consists of three parts. The first part is about the cost of international education while the second part explicates the economic impacts of international student mobility. Finally, the third part reviews policies aimed at increasing the number of international students. According to the information obtained from this study international students provide significant revenue to the economy of their host country by bearing the cost of tuition fees and non-educational expenses as well as by contributing to the production of knowledge and technology.

Testing the limits of the price elasticity of potential students at colleges and universities: has the increased direct cost to the student begun to drive down higher education enrolment?

ABSTRACTHigher education enrolment has long been known to rise and fall counter to the current economic situation. This counter-cyclical enrolment response represents an economic principle where a price-elastic consumer is more likely make a consumption choice when another valuable use of resources is not available. Higher unemployment has historically led to increased enrolment as fewer prospective students have had attractive employment opportunities as an alternative use of the resource of time. This consumer decision was possible students generally had the ability to pay the cost. This trend has now ended as enrolment is no longer rising with increased unemployment. This indicates that ability of many students to pay has now been exceeded by the cost of tuition and other fees.

Selection and implementation of pollution prevention techniques in small and medium enterprises in countries in transition

This paper aims to open the discussion about the possibility and economic feasibility of applying pollution prevention techniques in industrial enterprises with smaller production capacities than those specified in Directive 2010/75/EU. The work refers to countries with transition economies where low cost of environmental resources and pollution fees are present. The research is conducted on pilot sample of seven small- and medium-size enterprises belonging to the food and beverage sector. The enterprises have different characteristics in terms of company size, capacity levels, production processes employed, and status of the transition in terms of their ownership status. The selection of appropriate prevention techniques is done using newly developed Method for Identification of Prevention Techniques (“MIP”). The MIP method combines: (i) Minimization Opportunities Environmental Diagnosis methodology developed by Regional Activity Center for Sustainable Consumption and Production Barcelona and its approach to data collection, (ii) United Nation Industrial Development Organisation’s step-by-step approach to environmental diagnosis of industrial enterprises, (iii) Driving Forces, Pressure, State, Impact, Response Framework used by European Environmental Agency to facilitate problem–solution identification, (iv) Multicriteria ranking method for selection of best available techniques, and (v) Philosophy of Shewhart–Deming’s circle to introduce the system of planning, control, and correction and integrate prevention concept into business policy. This provided necessary flexibility corresponding to companies’ abilities to finance implementation. The results confirmed that the pollution prevention concept can be applied to small- and medium-sized companies of different production capacities and organization levels with both environmental and economic benefits.

Client perceptions of satisfaction and value for money in the employment of architects on private house projects

Clients' perceptions of the satisfaction and value for money in employing architects are a major factor influencing their architect-seeking behaviour. The purpose of this paper is to investigate clients' perceptions of satisfaction and value for money when employing architects on small private house projects in Ghana. Using phenomenological studies, two themes and eight sub-themes were uncovered: competence and capabilities (performance; age and experience; availability and accessibility; service quality) and cost of engagement (cost of fees; fee flexibility; fee standardisation; convenience). The findings indicate among other things that clients found engaging an architect to be a needlessly arduous and expensive venture. Clients felt architects needed to be employed only on dream house projects. Furthermore, clients found it difficult to guesstimate architects' fees prior to their engagement. The study reveals information that will improve architects' understanding of the nature of clients, ensuring successful client-architect collaborations on house projects.

Client perceptions of satisfaction and value for money in the employment of architects on private house projects

Clients' perceptions of the satisfaction and value for money in employing architects are a major factor influencing their architect-seeking behaviour. The purpose of this paper is to investigate clients' perceptions of satisfaction and value for money when employing architects on small private house projects in Ghana. Using phenomenological studies, two themes and eight sub-themes were uncovered: competence and capabilities (performance; age and experience; availability and accessibility; service quality) and cost of engagement (cost of fees; fee flexibility; fee standardisation; convenience). The findings indicate among other things that clients found engaging an architect to be a needlessly arduous and expensive venture. Clients felt architects needed to be employed only on dream house projects. Furthermore, clients found it difficult to guesstimate architects' fees prior to their engagement. The study reveals information that will improve architects' understanding of the nature of clients, ensuring successful client-architect collaborations on house projects.

Determination of Export Price by Incoterms 2010 (Study in PT X Karawang)

Determination of export price will give influences to company’s profit, image, and the competitiveness in the customers perspectives. Determination of export price must be based on the applied international standards which refer to the International Commercial Terms or Incoterms. Incoterms always updated to follow developments of international trading therefore any Incoterms changes that occur will affect the determination. The calculation of export price based on Incoterms is calculated based on cost of goods production, benefits, cost of packaging, loading costs, transportation, taxes and fees and the cost of transportation insurance. The results showed that most often-used Incoterms by company in gradation are FOB, CFR and CIF. Lastly, the higher use of Incoterms class by company has positive influence to increase corporate profit.

Clinical negligence

The number of clinical negligence claims in the UK is constantly increasing. As a specialty, trauma and orthopaedic surgery has one of the highest numbers of negligence claims. 1 This study analyses NHS Litigation Authority (NHSLA) claims in trauma and orthopaedics between 2004 and 2014. A formal request was made to the NHSLA under the Freedom of Information Act in order to obtain all data related to claims against orthopaedic surgery. It was found that the number of claims, and percentage of successful claims, has been constantly increasing over this period, with compensation paid of over £349 million.* Errors in clinical management accounted for the highest number of closed claims (2933 claims), costing over £119 million.* The level of compensation paid out has a significant financial impact on the NHS. Reforms need to be made in order to tackle the high cost of legal fees generated by these claims, which further drain the limited resources available to the NHS.

University-level nutrition training in West Africa: cost and financing issues

BackgroundThere is a serious shortage of skilled nutrition professionals in West Africa. Investing in nutrition training is one of the strategies for strengthening the human resource base in nutrition. However, little is known about how nutrition training in the region is financed and the levels of tuition fees charged. The purpose of this study was to provide a comprehensive assessment about the levels of tuition fees charged for nutrition training in the West Africa region and to determine to what extent this is of reach to the average student.MethodologyThe data for this study were obtained from 74 nutrition degree programs operating in nine West African countries in 2013 through semi-structured interviews during on-site visits or through self-administered questionnaires. They included the age of the programs, school ownership, tuition fees, financial assistance, and main sources of funding. Tuition fees (in 2013 US$) were expressed per program to enable uniformity and comparability. Simple descriptive and bivariate analyses were performed.ResultsResults from 74 nutrition training programs in nine countries showed a wide variation in tuition fees within and between countries. The tuition fees for bachelor's, master's, and doctoral programs, respectively, ranged from 372 to 4,325 (mean: 2,353); 162 to 7,678 (mean: 2,232); and 369 to 5,600 (mean: 2,208). The tuition fees were significantly higher (p<0.05) in private institutions than in public institutions (mean: US$3,079 vs. US$2,029 for bachelor's programs; US$5,118 vs. US$1,820 for master's programs; and US$3,076 vs. US$1,815 for doctoral programs). The difference in the tuition fees between Francophone and Anglophone countries was not statistically significant (mean: US$2,570 vs. US$2,216 for bachelor's programs; US$2,417 vs. US$2,147 for master's programs; US$3,285 vs. US$2,055 for doctoral programs). In most countries, the tuition fees appeared to be out of reach of the average student. Recent master's programs appeared to charge higher fees than older ones. We found a significant negative correlation between tuition fees and the age of the program, after controlling for school ownership (r=−0.33, p<0.001).ConclusionsOur findings underscore the urgent need for national governments in the region to establish benchmarks and regulate nutrition training costs. In a region where the average annual gross national income (GNI) per capita is barely 890$, the rising cost of tuition fees is likely to hinder access of students from poor background to nutrition training. Governments should institute financing mechanisms such as scholarships, public–private partnerships, credit facilities, and donor funding to facilitate access to tertiary-level nutrition training in the region.