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Cost Of Services In Medical Imaging Center Of Imam Khomeini Hospital
Atefeh Afshari , Mohammad Ali Khatib Semnani , Ramin Rahim Nia , Siyamand Anvari Savojbolaghi , Behnam Yusefi,
Volume 7, Issue 2 (7-2013)
Abstract

Background and Aim: Firms are always looking for a way to increase the profitability of products or services. Therefore, the determination of cost of services to achieve this goal seems necessary. Aiming to clarify such costs in governmental units, the present study was designed to explain the allocation of costs based on each unit’s activities.

Materials and Methods: This was a descriptive study. Using field methods, the data were obtained from the activities carried out in Medical Imaging Center of Imam Khomeini Hospital in 2010-2011. To calculate the expenses of each unit, both direct and indirect costs of that unit were included. Data were analyzed using activity-based calculations. And ultimately, the cost-benefit of services rendered in each unit was calculated based on the difference between revenues and expenses.

Results: With the average revenue of 573,486 rials and a cost of 527,962 rials per service, the benefit per service was computed to be equal to 45,524 rials.

Conclusion: With the full implementation of the accrual accounting system, the cost of all services can be obtained, and services will be priced optimally in each unit. Besides, the management of all costs and elimination of unnecessary ones will lead to the reduction of the total cost of services while maintaining the necessary efficiency. Moreover, it will enable the organization to survive and develop based on its strategic activities.


An Exploration of Business Model Components in Biopharmaceutical Companies
Maryam Goodarzi, Seyed Soroush Ghazinoori, Reza Radfar, Abbas Kebriaeezadeh,
Volume 13, Issue 5 (1-2020)
Abstract
Background and Aim: Given the increasing variety of biological drugs in the world and the significant role of these drugs in patients' quality of life, as well as the high risk of drug productions, biopharmaceutical companies need to revise their business model. The purpose of this study is to review the dimensions and components of biopharmaceutical companies.
Materials and Methods: This is a comprehensive review and is based on the existing studies by searching valid databases such as PubMed, Science Direct, SID, Iran doc and Google Scholar from 2000 to 2019. All the searches were performed based on keywords such as “Components of Business Model”, and “Business Model of Biopharmaceutical Companies”. The initial search yielded 820 articles. After screening, 23 articles were selected for final study.
Results: The overall dimensions of business model in biopharmaceutical companies are identical to other companies, but the components of the business model of these kinds of companies are various based on their performance, and the most important components include the value proposition, key resources, success factors, revenue stream and cost structure.
Conclusion: Introducing the components of business model in this study can be adjusted based on the dimensions of business model and the characteristics of each biopharmaceutical company.

The Impact of the COVID-19 Pandemic on the Tax Revenues of West Azerbaijan Province
Majid Babaei, Shila Hasanzadeh, Sadeq Rezaei, Davoud Alirezazadeh Sadaghiani, Mohammadreza Sheikhy-Chaman,
Volume 17, Issue 2 (5-2023)
Abstract
Background and Aim: As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic. This study examined the impact of the COVID-19 pandemic on tax revenues in West Azerbaijan Province.
Materials and Methods: This descriptive-analytic and cross-sectional study was conducted in the second half of 2021. Primary data for 17 cities of West Azerbaijan Province were provided by the General Administration of Tax Affairs of this province in the form of 9 variables in Excel Format. The data were related to 2019 (Before the COVID-19 pandemic) and 2020 (After the COVID-19 pandemic). The data were analyzed by SPSS using descriptive statistics (Frequency, Percentage, Median, Interquartile range) and analytical statistics (Wilcoxon signed rank test) at a 5% significance level.
Results: Based on the descriptive results, the COVID-19 pandemic caused an increase in the tax revenues of West Azerbaijan province in the fields of government employees’ salary tax, stock transfer tax, inheritance tax and stamp duty tax and a decrease in these revenues in the areas of private employee’s salary tax, income tax on legal entities, business income tax, property transfer tax and value-added tax. Based on the analytical results, the impact of this pandemic on the private employee’s salary tax (P=0.003), income tax on legal entities (P=0.019), business income tax (P=0.013), property transfer tax (P=0.015) and value-added tax (P=0.001) was found to be negative and significant. Furthermore, the effect on stock transfer tax (P=0.030) and inheritance tax (P=0.001) was positive and significant. On the other hand, the impact of this pandemic on government employees’ salary tax (P=0.287) and stamp duty tax (P=0.356) was not statistically significant.
Conclusion: The COVID-19 pandemic hurt most of the tax revenue sectors. To compensate for the decreased income in vulnerable sectors, the government must develop international trade with comprehensive support from the non-governmental sector while creating new tax lines. Also, stabilizing the financing cycle and designing mechanisms to prevent tax evasion, especially in high-paying jobs, can be fruitful.

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