Academic literature on the topic 'Deductible costs'

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Journal articles on the topic "Deductible costs"

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Sudduth, Gabriel. "The Costs Of High-Deductible Health Plans." Health Affairs 30, no. 4 (2011): 800. http://dx.doi.org/10.1377/hlthaff.2011.0306.

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Strobel, Caroline D. "More corporate acquisition costs held to be deductible." Journal of Corporate Accounting & Finance 15, no. 5 (2004): 91–93. http://dx.doi.org/10.1002/jcaf.20044.

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Mazurenko, Olena, Melinda J. B. Buntin, and Nir Menachemi. "High-Deductible Health Plans and Prevention." Annual Review of Public Health 40, no. 1 (2019): 411–21. http://dx.doi.org/10.1146/annurev-publhealth-040218-044225.

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High-deductible health plans (HDHPs) are becoming more popular owing to their potential to curb rising health care costs. Relative to traditional health insurance plans, HDHPs involve higher out-of-pocket costs for consumers, which have been associated with lower utilization of health services. We focus specifically on the impact that HDHPs have on the use of preventive services. We critique the current evidence by discussing the benefits and drawbacks of the research designs used to examine this relationship. We also summarize the findings from the most methodologically sophisticated studies.
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Dennis-Escoffier, Shirley. "IRS/Environmental cleanup costs deductible under new section 198." Journal of Corporate Accounting & Finance 9, no. 2 (1998): 141–45. http://dx.doi.org/10.1002/jcaf.3970090214.

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Wharam, James, Jamie Wallace, Christine Lu, et al. "Costs after incident breast cancer diagnosis among high-deductible health plan members." Journal of Clinical Oncology 37, no. 27_suppl (2019): 120. http://dx.doi.org/10.1200/jco.2019.37.27_suppl.120.

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120 Background: High-deductible health plans (HDHP) are associated with breast cancer treatment delays of up to 10 months, but their impact on health outcomes is unknown. We hypothesized that, compared with women in generous plans, HDHP members would present with more advanced disease and thus experience higher total costs of early care. Methods: We studied 2004-2014 claims data from a large US health insurer. We included women aged 25-64 who were in traditional low-deductible (≤$500) health plans for 1 baseline year then experienced either an employer-mandated switch to HDHPs (≥$1000) for up
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Hoffman, Beatrix. "Restraining the Health Care Consumer." Social Science History 30, no. 4 (2006): 501–28. http://dx.doi.org/10.1017/s0145553200013560.

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Health insurance with high deductibles is an important feature of the Bush administration's health savings accounts initiative. A similar type of insurance, known as major medical, was the most common type of health coverage in the United States from the 1950s through the 1970s. This article traces the history of cost sharing in health insurance from its origins in insurers' concerns about “moral hazard” to the heyday of major medical insurance to the temporary comeback of first-dollar coverage during the era of managed care. Proponents of deductibles and co-payments, today and in the past, ha
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Callaghan, Brian C., Evan Reynolds, Mousumi Banerjee, et al. "Out-of-pocket costs are on the rise for commonly prescribed neurologic medications." Neurology 92, no. 22 (2019): e2604-e2613. http://dx.doi.org/10.1212/wnl.0000000000007564.

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ObjectiveTo determine out-of-pocket costs for neurologic medications in 5 common neurologic diseases.MethodsUtilizing a large, privately insured, health care claims database from 2004 to 2016, we captured out-of-pocket medication costs for patients seen by outpatient neurologists with multiple sclerosis (MS), peripheral neuropathy, epilepsy, dementia, and Parkinson disease (PD). We compared out-of-pocket costs for those in high-deductible health plans compared to traditional plans and explored cumulative out-of-pocket costs over the first 2 years after diagnosis across conditions with high- (M
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Harrison, Julie, and Mark Keating. "The deductibility of Sarbanes-Oxley costs incurred by Australasian companies." Accounting Research Journal 27, no. 1 (2014): 52–70. http://dx.doi.org/10.1108/arj-09-2013-0064.

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Purpose – This paper aims to examine the nature of Sarbanes-Oxley (SOX) costs incurred by subsidiaries of USA parent companies, and considers whether any value flows to non-USA subsidiaries. Deductibility is analysed under both the general deductibility provisions and the transfer pricing regimes of Australia and New Zealand (NZ). Reference is also made to the Organisation for Economic Cooperation and Development (OECD) transfer pricing guidelines and the US transfer pricing regulations. Australasian and New Zealand subsidiaries of US parent companies frequently incur costs related to their pa
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Dennis-Escoffier, Shirley. "IRS/IRS rules that environmental cleanup costs are not currently deductible." Journal of Corporate Accounting & Finance 5, no. 1 (1993): 139–42. http://dx.doi.org/10.1002/jcaf.3970050116.

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Gupta, Arjun, Naveen Premnath, Muhammad Shaalan Beg, Rohan Khera, and Stacie Dusetzina. "Projected 30-day out-of-pocket and total spending on pancreatic enzyme replacement therapy under Medicare Part D." Journal of Clinical Oncology 39, no. 3_suppl (2021): 401. http://dx.doi.org/10.1200/jco.2021.39.3_suppl.401.

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401 Background: Pancreatic enzyme replacement therapy (PERT) can reduce symptoms of indigestion and improve nutrition in patients with exocrine pancreatic insufficiency. PERT is under-prescribed, and this may be related to actual costs and prescriber sensitivity to these costs. Thus, we aimed to assess PERT costs. Methods: We used Medicare Part D formulary and pricing files for the first quarter of 2020 to conduct a patient-level modeling study to describe point-of-sale and out-of-pocket costs for each PERT formulation among Part D stand-alone and Medicare Advantage prescription drug plans. We
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Dissertations / Theses on the topic "Deductible costs"

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Bartáková, Jitka. "Daňové dopady při zařazení a vyřazení rodinného domu z obchodního majetku." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-3930.

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Skalická, Hana. "Harmonizace zdaňování korporací v EU." Doctoral thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-233705.

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After accession to the European Union, tax issues acquired and are still acquiring an entirely new character. A new legal environment is forming both in the Czech Republic and in the European Union. Until now, only indirect taxes have been harmonised, with direct taxes having remained in the domain of each member state. However, we are now feeling pressure to harmonise this area as well. Cases concerning value added tax belong to those that are now most often being resolved in front of the European Court of Justice in Luxembourg. Cases regarding direct taxes are also becoming increasingly impo
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Fuhr, Jessie, and Ester Laaksonen. "Självrisk vid driftupphandling : En fallstudie om entreprenörens konstnadsansvar, självrisk, vid felavhjälpande underhållsåtgärder." Thesis, KTH, Byggteknik och design, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-144871.

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Sedan outsourcing blev vanligare på den svenska marknaden har det även blivit vanligt att i förvaltning upphandla sin drift i konkurrens. I ett mycket tidigt skede uppmärksammandes en problematik med samarbetet mellan beställare och driftentreprenör som innebar att fakturahanteringen mellan parterna var omfattande och tidkrävande. För att bland annat minska administrationen upprättades en självriskmodell som många beställare idag tillämpar i kontrakten, vilken innebär att driftentreprenören ersätter felavhjälpande underhållsåtgärdskostnader upp till ett visst gränsbelopp.  Syftet med fallstudi
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DANDOVÁ, Kateřina. "Daňová optimalizace podnikatelského subjektu." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-54253.

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Tax optimization for a Specific Entrepreneur. What does it mean? Specific topisc covered in my thesis include enventroy-taking, reserves, accruals a deferrals, non-deductible and deductible costs (expenses), foreing exchange rate variations, depreciation, provisions against receivables, accrual revenu, deffered tax and others. My thesis concents the tax optimization of a real client company, seated in Prague and working in the building industry.
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Huang, Lin-Kai, and 黃麟凱. "A Study on the Relationship between the Deductible and the Insurance Cost- The Case of the Taiwan Power Company’s Engineering Insurance Policy." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/05542314429012858427.

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碩士<br>國立高雄第一科技大學<br>風險管理與保險所<br>91<br>This study is focused on researching the topic when the different deductibles are made, what relative changes of cost savings may occur between the insurance premium and the deductible for the insured. This study describes how deductible used in practice and the structure for insurance cost. In addition, we take the Taiwan Power Company’s engineering insurance open policy for example, by the application of actuarial method - Loss Elimination Ratio (LER); we try to find out, from the loss records for the past years, the relationship between the insuranc
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Books on the topic "Deductible costs"

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Ruther, Martin. Medicare: deductible and coinsurance amounts incurred by beneficiaries discharged from short-stay hospitals, 1983-84. Department of Health and Human Services, Health Care Financing Administration, Office of Research and Demonstrations, 1987.

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Lu, Xiaohua. Workers' compensation insurance deductibles: The effect on claim rates and costs. Workers' Compensation Research Center, 1995.

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Investigations, United States Congress House Committee on Energy and Commerce Subcommittee on Oversight and. Insured but not covered: The problem of underinsurance : hearing before the Subcommittee on Oversight and Investigations of the Committee on Energy and Commerce, House of Representatives, One Hundred Eleventh Congress, first session, October 15, 2009. U.S. G.P.O., 2012.

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Health Opportunity Patient Empowerment Act of 2006: Report together with dissenting views (to accompany H.R. 6134) (including cost estimate of the Congressional Budget Office). U.S. G.P.O., 2006.

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United States. Government Accountability Office. Federal Employees Health Benefits Program: First-year experience with high-deductible health plans and health savings accounts : report to congressional requesters. U.S. Government Accountability Office, 2006.

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United States. Congress. House. A bill to amend title XI of the Social Security Act and the Internal Revenue Code of 1986 to establish a mechanism to promote the provision of Medicare cost-sharing assistance to eligible low-income Medicare beneficiaries. [United States Government Printing Office], 1998.

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California. Legislature. Assembly. Committee on Finance and Insurance (1982- ). Interim hearing on waiver of copayments or deductibles: November 14, 1985, 10:30 am. to 3:00 pm., room 447, State Capitol, Sacramento, California. The Committee, 1985.

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United States. Government Accountability Office. Federal employees health benefits program: Premium growth has recently slowed, and varies among participating plans : report to the Ranking Minority Member, Subcommittee on Oversight of Government Management, the Federal Workforce, and the District of Columbia, Committee on Homeland Security and Governmental Affairs, U.S. Senate. GAO, 2006.

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Increase Cost-Participation by Employees (e.g., Through High-Deductible Health Plans). RAND Corporation, 2009. http://dx.doi.org/10.7249/tr562.4.

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Virginia Association of Health Plans., ed. Report on the high-deductible health insurance plans and quality and educational initiatives: Report of the Virginia Association of Health Plans to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2006.

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Book chapters on the topic "Deductible costs"

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Albert, Elvira, Reiner Hähnle, Alicia Merayo, and Dominic Steinhöfel. "Certified Abstract Cost Analysis." In Fundamental Approaches to Software Engineering. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-71500-7_2.

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AbstractA program containing placeholders for unspecified statements or expressions is called an abstract (or schematic) program. Placeholder symbols occur naturally in program transformation rules, as used in refactoring, compilation, optimization, or parallelization. We present a generalization of automated cost analysis that can handle abstract programs and, hence, can analyze the impact on the cost of program transformations. This kind of relational property requires provably precise cost bounds which are not always produced by cost analysis. Therefore, we certify by deductive verification that the inferred abstract cost bounds are correct and sufficiently precise. It is the first approach solving this problem. Both, abstract cost analysis and certification, are based on quantitative abstract execution (QAE) which in turn is a variation of abstract execution, a recently developed symbolic execution technique for abstract programs. To realize QAE the new concept of a cost invariant is introduced. QAE is implemented and runs fully automatically on a benchmark set consisting of representative optimization rules.
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Lampe, Immanuel. "Senkt ein hoher Selbstbehalt die Gesundheitskosten?" In Die Wirtschaft im Wandel. Springer Fachmedien Wiesbaden, 2021. http://dx.doi.org/10.1007/978-3-658-31735-5_35.

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ZusammenfassungDie Gesundheitskosten in der Schweiz und damit auch die Prämien für Krankenversicherungen steigen jährlich an. In der politischen Debatte werden hohe Franchisen bisweilen als Allheilmittel betrachtet, um die Versicherten zu mehr Kostenbewusstsein anzustossen. Dabei wird immer wieder auf Evidenz zurückgegriffen, welche zeigt, dass eine höhere Franchise tatsächlich die Gesundheitskosten senkt. Aber was wäre gewonnen, wenn die Einsparungen auf Kosten der Qualität der Gesundheitsversorgung geht? Eine neue Forschungsarbeit zeigt, dass die Kosten insbesondere deshalb sinken, weil Versicherte auf durchaus sinnvolle Leistungen verzichten, während sich die Preise für die in Anspruch genommenen Leistungen kaum ändern.Brot-Goldberg, Zarek C., Amitabh Chandra, Benjamin R. Handel und Jonathan T. Kolstad (2017), What does a Deductible Do? The Impact of Cost-Sharing on Health Care Prices, Quantities, and Spending Dynamics, Quarterly Journal of Economics 132(3), 1261–1318.
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Peter J., Neumann, Cohen Joshua T., and Ollendorf Daniel A. "Introduction." In The Right Price. Oxford University Press, 2021. http://dx.doi.org/10.1093/oso/9780197512883.003.0001.

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The pharmaceutical industry has produced wondrous scientific advances, but the progress has come at a cost. US prescription drug spending has increased faster in most recent years than other categories of health and now comprises roughly one-sixth of total health expenditures. Rising costs strain already stretched public budgets. Increasing patient out-of-pocket spending for deductibles and coinsurance has created financial difficulties for many individuals and their families, particularly among the sickest patients. The dueling trends of scientific breakthroughs and ever-rising spending present enduring challenges. On its own, rising spending would not be so concerning, but evidence suggests that drug prices often do not reflect the benefits they provide. Thus, there is an imperative to measure the value of prescription drugs and incorporate such measures into drug pricing policies.
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Geyman, John. "Health Insurance in the United States: Failure of Private and Multi-Payer Financing." In Health Insurance [Working Title]. IntechOpen, 2022. http://dx.doi.org/10.5772/intechopen.103937.

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Since the 1960s, the United States has subscribed to a business model of health care, largely for-profit with most private insurers on a mission to maximize their own revenues. Most insurers use cost sharing through deductibles and copayments based on the principle that enrollees will overuse health care services unless they have enough “skin in the game.” As health care has been corporatized within a medical-industrial complex, even public insurers such as Medicare and Medicaid have been privatized with the same mission. Employer-sponsored health insurance has been the core of insurance in the U.S. since World War II, but has become unaffordable for employers and employees alike. This article brings historical perspective to how health insurance has been transformed from its not-for-profit origins in the 1930s, how it has become unaffordable in recent decades as it costs more and covers less, and how our multi-payer financing system has failed the public interest. Reform alternatives are discussed, but a system of universal coverage through a public, single-payer national plan is still beyond reach politically.
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Kumar, Nishant, and Divya Mohan. "Consumer Perception and Purchase Intention Towards Refurbished Smart Phones." In Global Challenges and Strategic Disruptors in Asian Businesses and Economies. IGI Global, 2021. http://dx.doi.org/10.4018/978-1-7998-4787-8.ch017.

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Circular economy is a global economic model that focuses to transform linear consumption in a circular system by minimizing waste and preserving the cost of materials. Refurbishment can be useful to recover value from old products and to minimize waste. Based on the insights from literature, a deductive research approach has been used to examine consumer understanding about refurbished smart phone and their purchase intention. A survey based on barriers, perceived risk, and benefits associated with refurbished phones was conducted. Multiple analyses of variance were employed to identify the effect of demographic parameters on refurbishing dimensions. Multiple regression was used to identify prominent predictors in determining purchase intention towards refurbished products. The study demonstrates a fine level of awareness among people about refurbished phone, and they link it to environmental benefits. A major concern among consumers was performance issue and financial risk involved in purchasing refurbished smart phones. Financial benefits are key aspects behind promoting refurbished.
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Smithers, Andrew. "Inflation, Leverage, Growth, and Financial Stability." In The Economics of the Stock Market. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780192847096.003.0025.

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Companies’ debt levels are determined by the ratio of interest payments to profits. Corporate leverage is important for financial stability and so therefore is its level in terms of assets as well as profits. When asset prices fall, borrowers become nervous of their ability to obtain new debt and lenders reluctant to extend it, thus causing a recession. For any given fall in asset prices the higher will be the loss to debtors and the depth of the recession. Since the speed of asset price declines will vary with the level of debt, the risks of financial crisis are likely to rise with leverage on a more than linear relationship. The likely size of recessions is thus leveraged by leverage, and it is therefore often proposed that interest payments should cease to be a deductible expense for corporation tax. This would be ineffective in lowering leverage without matching changes in portfolio preferences through alterations in the way in which retirement incomes are funded. If successful it would also lower investment by raising the cost of capital, unless the revenue from this tax falls. If we seek to reduce corporate leverage we must therefore be prepared for a fall in the tax rate sufficient to produce a fall in tax revenue. This will also be needed to avoid a reduction in investment, as without some offsetting change the opportunities where the expected return on equity exceeds the hurdle rate will be fewer, due to the rise in the equity proportion needed to finance new investment.
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Conference papers on the topic "Deductible costs"

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Gbakon, Kaase. "Impact of the Finance Act 2020 on Gas Utilization Projects." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2021. http://dx.doi.org/10.2118/207104-ms.

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Abstract The newly passed Finance Act 2020 (FA2020) in Nigeria is reviewed especially as it relates to the oil and gas industry. The review is partly executed by modeling the specific provisions of the Act that impact gas utilization projects. The effect of the provisions on investor returns as well as the extent to which government objectives are met is ascertained – the government objectives being to prevent tax leakage via excessive financing costs, as well as encourage gas development and utilization. A qualitative assessment of the FA2020 is first conducted to examine its provisions appli
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Siebra, Clauirton, Natasha Lino, Manuela Silva, and Helio Siebra. "An embedded mobile deductive system for low cost health monitoring support." In 2011 24th International Symposium on Computer-Based Medical Systems (CBMS). IEEE, 2011. http://dx.doi.org/10.1109/cbms.2011.5999156.

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Botao, Xie, Ren Xuhe, Li Jiagang, and Huang Bigui. "The Application of Extreme Value Calculation Model Based on Deductive Method in South China Sea." In ASME 2018 37th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/omae2018-78335.

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The marine environmental conditions of typhoon affected area in South China Sea (SCS) in China are complicated. The parameters of wind, wave and current speed of different return period are the basis of the selection of oilfield project and the important role of development cost evaluation. Based on the deduction method of API specification, the design criteria of the typhoon in SCS oil and gas regions with the two-layer nested model combined with typhoon numerical model is proposed in this paper. The statistical analysis of typhoon characteristics were presented, then wind speed of all the bl
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Roersen, M. J., A. J. Groen, and J. Kraaijenbrink. "A multidimensional decision-making model for internationalization of high-tech SMEs in transition economics." In 16th Annual High Technology Small Firms Conference, HTSF 2008. University of Twente, 2008. http://dx.doi.org/10.3990/2.268580753.

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Until now, international entrepreneurship has mainly used stage theory, institutional theory, transaction cost economics and the resource-based view to explain or describe the internationalization of SMEs in transition economy context. Following recent literature we contend that these approaches are highlighting interesting elements of decision processes for internationalization, but are not yet enough managerial applicable because of the unidimensionality of these theories. We provide a model in four steps which enables multidimensional analyses of internationalization processes. In this the
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Reports on the topic "Deductible costs"

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Wharam, J. Frank, Jeanne Madden, Jamie Wallace, et al. Effect of High-Deductible Health Plans on Healthcare Use and Out-of-Pocket Costs for People with Bipolar Disorder. Patient-Centered Outcomes Research Institute (PCORI), 2020. http://dx.doi.org/10.25302/09.2020.ihs.140820393.

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Lucarelli, Claudio, Molly Frean, Aliza Gordon, Lynn Hua, and Mark Pauly. How Does Cost-Sharing Impact Spending Growth and Cost-Effective Treatments? Evidence from Deductibles. National Bureau of Economic Research, 2020. http://dx.doi.org/10.3386/w28155.

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Brot-Goldberg, Zarek, Amitabh Chandra, Benjamin Handel, and Jonathan Kolstad. What Does a Deductible Do? The Impact of Cost-Sharing on Health Care Prices, Quantities, and Spending Dynamics. National Bureau of Economic Research, 2015. http://dx.doi.org/10.3386/w21632.

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