There is no specific research has been done on the shariah point of view towards direct and indirect cost in murabahah financing. However the Muslim jurists along the centuries had attempted to discuss the issue based on mode of transaction during their time. Imam al-Mirghinani concluded that the possibility of adding the cost of cutter, disigner, weaver and tailor into the capital cost of business (al-Marghinani, 1990). Other Muslim jurist such as al-Dusuqi considered any cost which contributes to the successful of the trading transaction should be charged to the costomer (al-Dusuqi, 1993), those discussion was not mentioning to the direct and indirect cost as practiced in Islamic banking. There is a research which tried to link the indirect cost into the performance of Islamic bank and uses as a determinant for profit calculation in murabahah financing (Saiful Rosly and Mohd Afandi 2003). Kamal Khir, he did mention in general about indirect cost as a component of the financing cost his research on murabahah transaction practice, he also extend further the computation of cost which currently applies in Islamic banking (Kamal Khir et al. 2008). The other research on indirect cost is done as a component of the determinant of profit by Islamic bank, where the indirect cost comes under the component of the calculation of profit in Islamic bank, among the research are done by (Hasan and Bashir, 2003), he studied the effects of controlled and uncontrolled variables of Islamic banks profitability and concluded that the indirect cost is adversely related.
Due to its chronic nature with severe complications, diabetes needs costly prolonged treatment and care. The high economic burden of diabetes is particularly threatening low and middle income countries. World- wide, studies have shown that the cost of diabetes per person is much higher than the per capita health ex- penditure. This study is the first to estimate the direct and indirect cost of diabetes in Morocco. The direct cost of diabetes was computed by assuming three scenarios of prices (low, medium and high) due to dif- ferent prices of insulin, oral drugs and other items used in diabetes treatment and care. Indirect costs of diabetes were estimated by the lifetime forgone earn- ings caused by premature death and disability due to diabetes. The direct cost of diabetes in Morocco was estimated to be between US $0.47 and US $1.5 billion whereas the indirect cost was estimated to be around US $2 billion accounting for 57% of the total cost of diabetes under the high cost scenario, 69% under the medium scenario and 81% under the low cost sce- nario. The average per capita indirect cost was esti- mated to be US $1113, relatively higher than the di- rect cost of diabetes which was seen to vary from US$ 259 to US $830. The results yielded by this study were compared to those obtained by similar studies in dif- ferent regions and countries of the world. As a con- clusion, the findings of this study indicate a high eco- nomic burden of diabetes and stress the importance that Moroccan health decision makers should give to sensitisation, early diagnosis and treatment of diabe- tes especially with the crucial growing trend of diabe- tes prevalence.
high blood sugar leads to kidney damage, especially when there is also high blood pressure (hypertension) (O'Brien JA et al., 2003; Williams R et al., 2002). As not all diabetics develop this condition, it is believed that the individual’s genetic or family history may play a role as well. When the blood sugar is too high, it damages the filtering units of the kidneys (nephron) and the blood vessels within (glomerulus). These structures thicken and form scar tissue. In the course of time, more and more of these structures are damaged and destroyed, resulting in the leakage of protein into the urine (albuminuria). The peak incidence of diabetic nephropathy in diabetics is in their second decade of the condition. It is uncommon for it to develop in patients who have had diabetes for less than 10 years (Johan et al., 2000; Koster et al., 2006; Laupacis et al., 1996). The likelihood of diabetic nephropathy is increased in those with risk factors, i.e. poor control of blood sugar, poor control of blood pressure, family history of kidney disease or hypertension, type I diabetes before the age of 30 years, and smokers (Michael Brandle .et al., 2003). The main aim of this research is to estimate the direct and indirect cost of diabetic nephropathy patient who are undergoing dialysis in Malaysia and subsequently reduce the cost of the patient by using patient friendly cost diary. The direct and indirect cost has been estimated by using survey forms. The results that are analyzed using SPSS version 19.0 and the results were tabulated.
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Healthcare services’ cost was acquired from the book of “Relative value units of health care services in Iran” and the price of medicines was extracted from "Iran’s medicine triple prices list". Patient’s medical records and face to face interview with their caregivers were used for data collection. The perspective of the present research was societal, so all costs were included in the study regardless of who the real payer was (medical insurances, patient’s family, and charity plans had covered the costs). The average annual cost was calculated for each stage of AD. The mentioned cost has three options: direct medical cost (DMC), direct non- medical cost (DNMC), IC. The steps for cost data gathering are described in the following:
Many researches were conducted about the burden created by influenza from an economic point of view, but they haven’t yet to be specifically systematically reviewed. Our aim was to review the literature on economic burden studies of influenza focusing on direct cost (treatment cost) and indirect cost (related to school or workplace absenteeism). We conducted a systematic literature search mainly on three databases (PubMed, Science Direct and Cochrane database) on the economic burden of influenza till the end of November 2015. the publications have been carefully selected to shed light on direct and indirect costs of influenza, influenza-like-illness and pandemic influenza. There were 48 studies in 15 countries across five continents that can satisfy such criteria and those were used for in-depth statistic in our systematic review. The number of articles, which is conducted in America or using US dollar, were 19 and 37 out of 48, respectively. It can be noticed that most of the studies (27 researches , an equivalent to 56.3 percentages) discussed both direct and indirect cost whereas direct cost and indirect cost studies were 15 (29.2%) and 2 (4.2 %). There were differences between results (in direct and indirect cost) of studies due to dissimilarity in researched country, targeted population or reported year. This review will help us to have an overview on influenza economic burden. Otherwise, it also provides necessary statistic about current status in cost of influenza studies over the world. From that, investigator who want to research on this field, can follow the previous studies for building their own working.
Incorrect allocation of algorithms is another potential source of measurement bias in costing accounting sys- tems. In the fifth step of the Transition system's analysis, an allocation algorithm is used in order to allocate indi- rect costs to direct and indirect cost centers. A common algorithm for allocating indirect costs to direct cost centers is the step-down method. Using this method, indirect cost centers are ranked in terms of decreasing amounts of serv- ice offered to other centers, and their costs are allocated one at a time in descending order. The order of allocation can have a significant impact on which department ulti- mately bears the costs of the organization . The poten- tial for measurement bias may arise if the hierarchy of indirect cost centers is not accurate. Consequently, the costs allocated to service departments may be overesti- mated or underestimated, and indirect costs allocated to intermediate products may also be incorrectly estimated. There are also numerous situations in which service departments service or interact with each other simultane- ously . For example, personnel from housekeeping and maintenance also service administration offices. In general, the step-down method will not be sufficiently accurate when extensive interactions exist among service departments. This is where the reciprocal method becomes valuable. Under the reciprocal allocation method, the total amount of a particular indirect cost center's cost that is allocated is affected by the reciprocity of services that each indirect cost center provides the other indirect cost centers.
We estimated the total direct health provider cost, total direct non-medical and indirect cost and total societal cost according to each participant’s discharge medical diagnosis. The total societal cost per participant was estimated by summing the total direct health provider cost, and the total direct non-medical and indirect cost (the latter calculated by summing dura- tion weighted cost estimates from each of the cost assessments). For each of these three cost categories we investigated differences, firstly by HIV status, and secondly by whether or not the participant was on ART at the time of admission. As the cost data was skewed, we used non-parametric bootstrap methods with 1000 bootstrap replications to derive 95% confidence intervals (CI) for mean cost differences for relevant cost categories . In addition, we under- took multivariable analysis to investigate the independent effects of HIV and ART status on these costs. As all participants incurred a cost, and cost data was skewed, we used generalized linear models (GLM) for multivariable analyses of cost data . We ran model diagnostics to determine the optimal choices for the distributional family and link function for these GLM models .
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The magnitude of cost estimates was influenced by the cost components considered in a study. The costs of con- sultation, laboratory test and drugs were common be- tween the studies. The magnitude of the cost increased as the number of cost components increased in a study. Studies that were limited to fewer categories of cost com- ponents are likely to have underestimated the actual costs of T2DM. In the studies of this review, the healthcare cost components including inpatient, outpatient and medica- tion were similar to the cost reported by earlier reviews [10, 41]. Despite the fact that indirect costs far exceed dir- ect costs , this review showed that the direct cost was higher than the indirect cost. This may be attributed due to accounting for hospitalisation cost which is consistent with other global COI studies [39, 42 – 45]. Studies which considered cost of hospitalisation showed that it con- sumed almost half [26, 28] of the total cost; these findings are similar to a study conducted in the U.S.A. .
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Background: The community based management of severe acute malnutrition (CMAM) was intro- duced in Ghana in 2008 to manage cases of severe acute malnutrition (SAM) recorded at the community level. This study estimated the economic cost of the CMAM programme for children under-five in the Agona west municipality of Ghana. Methods: A retrospective cross sectional study that used a cost analysis design was employed to estimate the economic cost of the pro- gramme from the societal perspective. Household cost data from caregivers were obtained using a semi-structured questionnaire. That of programme cost data was obtained from document re- views as well as the use of semi-structured questionnaires and subsequent discussions with key personnel of the Ghana Health Service, Food and Nutrition Technical Assistance and UNICEF. One and multi-way sensitivity analyses were conducted to test how sensitive the cost estimates are to certain variations in the cost profiles. Results: The economic household cost of CMAM was esti- mated as $1905.32 ($47.63 per household) of which 79% was attributed to direct cost while the remaining 21% made up indirect cost. Programme economic cost of CMAM was estimated as $27633.5 (96% recurrent and 4% capital), with refresher training constituting majority of the cost (34%). The constituents of the total economic cost of the programme, estimated as $32214.56 are programme cost (86%), household costs (6%) and community volunteer cost (8%). Therefore, the economic cost of treating one SAM case using the CMAM protocol was estimated as $805.36. Conclusion: Although CMAM has proven to be an effective tool for the management of SAM, its as- sociated costs are quite enormous when coverage levels (geographic) are high yet small number of cases are detected and treated. Therefore, it is prudent to implement several cost saving strategies such as a reduction in the number of days spent on trainings in order to reduce these costs.
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adult caregivers of children seeking medical attention for bacterial conjunctivitis. The U.S. Bureau of Labor Statistics estimated the 2005 median weekly wage of all US workers across all industries at $651 USD per week . Using this figure, the average hourly wage rate in the United States for a forty hour work week equals $16.28 per hour USD. In addition, one must take into account the fraction of persons who were unemployed. Again according to the U.S. Bureau of Labor Statistics during 2005, 63% of work- ers were employed while 37% of were unemployed and or retired . For that fraction of the population which was unemployed, a minimum wage rate of $ 5.15 per hour was used to value the foregone earnings potential had these persons been in paid employment . Using these figures, the indirect cost due to lost productivity was esti- mated using the following formula ($ 16.28 × 0.63) + ($ 5.15 × 0.37) = $10.26 + $ 1.91 = $ 12.17 per hour, or $ 24.34 for the two hour period per patient per medical visit due to bacterial conjunctivitis.
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The total economic cost of alcohol-related accident and injuries in Indonesia 2016 was estimated at approximately IDR 895 billion or US$ 67 million as shown in Table 3. This represents 0.01% of GDP Indonesia. In this finding we highlighted that the indirect cost outweigh the direct cost, representing as amount as IDR 661 million (74%) of the total cost. The largest proportion was cost of premature mortality, IDR 660,090 million (73.8% of the total cost), and the rest of indirect cost was loss income due to disability, accounted for IDR 925 million (0.1%). In term of direct cost, treatment costs were shown to be the largest portion of direct cost with the estimated value was IDR174,309 million (19.5%), followed by estimation of material losses was IDR 19,812 million (2.2%) and transportation cost IDR 1,887 million (0.2%) (Table 4).
Search Strategy and Selection Criteria A systematic review of the literature was conducted in April 2015 to identify Eng- lish- language studies, which estimated the economic burden of cigarette smoking throughout the world. PubMed and Scopus databases were searched for articles pub- lished between December 1990 and Janu- ary 2014. A combination of key terms was used in the search strategy as follows: (cost*(tiab) OR economic burden*(tiab) OR productivity*(tiab) OR indirect cost*(tiab) or direct cost*(tiab)) AND (smoking*(tiab) OR tobacco*(tiab) OR cigarette*(tiab)). To obtain further studies, the manual search of the reference list of the articles was also conducted.
The contribution of direct cost in total cost of illness on diabetic patients with complications was higher than that of indirect cost of illness as compared to the direct cost because of the cost component included in this study. The patients with complications had to spend substantially more money than the ones without complications, and it was found that the costs rose progressively when the number of complications increased. It can be related to other studies that showed diabetic complications and co-morbidities had a significant positive impact on the healthcare costs. In 2008, the average cost of illness for each diabetic patient was estimated to be USD 881.47 which equaled 21% of per capita GDP of Thailand. Informal caregiving contributed 28% of the total cost of illness of diabetes. In this study, a comparison was made between independent and disabled diabetics patients. Disability was defined by the Barthel index score considering the duration of the disease and fasting blood sugar level. Statistically, there was a significant difference between disabled and independent diabetic people in terms of age and disease durations. It means that the higher disease duration and age were responsible for disability among diabetic patients. On average, study participants had to spend USD 351.44 as direct nonmedical cost and lost USD 330.28 from being unable to work due to the illness. Some of the study participants had become very severely disabled within a short disease duration of diabetes. It was probably because they had gone undiagnosed and untreated for a long time [3, 16, 17] .
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Although, after the detailed analysis of costs and benefits of allopathic and herbal therapies of common cold, depression and trauma, at first it seems like if allopathic therapy provided more benefits than herbal therapy (fig. 3), but it is because the methodology involved for cost benefits that used components from costs and thus calculating more benefits against higher cost. However, the herbal therapies that cost less in first place, have provided more average effectiveness and hence proved more beneficial in a developing country like Pakistan, where the budget of healthcare is already
According to the mixed-model estimation, the COI is estimated to temporarily decrease in 2014, followed by almost no change thereafter. The same trend is expected for the number of deaths, DC, MbC, and MtC. The pro- portion of deaths in those aged ≥65 years will decrease (49.6% in 2011, 48.0% in 2020), as will the average age at death (64.0 in 2011, 63.2 in 2020), and the MtC per per- son will increase (43.5 million yen in 2011, 44.3 million yen in 2020). The previously mentioned COI estimates of stomach cancer  predict decreases in the number of deaths, DC, MbC, MtC, and overall COI. In particu- lar, a 25.1% decrease in the number of deaths and a 55.6% decrease in MtC from 2008 to 2020 are likely factors influencing these estimates. The increase in the average age at death and the sharp decline in the num- ber of deaths among young people with a high human capital value are predicted to be linked to decreased MtC. Compared with stomach cancer, no increase in the average age at death can be observed for cervical cancer, and the lack of the reduction in the number of deaths among young women with high human capital value is a likely factor preventing future reductions in the COI. COI may rather increase in the future because of the promotion of women’s participation in society and the increase in the human capital value of young people. This finding suggests that interventions for younger women can be an important political challenge. Several studies on the economic burden of cervical cancer have been conducted in other countries. For example, Ricciardi et al.  estimated the annual DC of managing invasive cancer in Italy as 28.3 million Euro per year. In 2003, Olivia et al.  estimated the IC of cervical cancer in Spain using two alternative approaches (human capital method and friction cost method). The annual IC was es- timated as 43.4 million Euro by the human capital method and 1.1 million Euro by the friction cost method. How- ever, no such long-term studies have been conducted, and none have made future predictions. Therefore, this is one of the advantages of our study.
of Poland (GUS) and Social Insurance Institution (ZUS) and applied the human capital method. More precisely, the costs of lost productivity due to sickness absence were determined using the ZUS data on the number of days taken off due to sickness caused by CHD, type 2 diabetes, colon or breast cancers and the average daily gross wage in Poland (EUR 35,35 in 2010, EUR/PLN exchange rate as of 31/12/2010). Additionally, the indirect costs are magnified by lost productivity due to incapacity to work (handicap) and calculated upon the ZUS data on the number of claimants
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Chatterjee et al. (2013) (27) estimated the unit costs of different medical services in India. The costs were estimated using a top-down approach. Hospital departments were divided into two categories – departments that directly provided care to patients, i.e., patient care cost centres, and departments that supplied direct support to patient care cost centres, i.e., supportive cost centres. Patient care cost centres included the outpatient department, the inpatient department and the operating theatre, while supportive cost centres included the administration department, the laundry department, the kitchen and the transport department. The direct costs of each cost centre were calculated by summing the cost of staff, capital costs and the cost of materials. Capital costs included the annualised discounted depreciation of building, vehicles, equipment, and furniture and the opportunity cost of land. The useful life of buildings and structure was considered 20 years, while the useful life of other capital items was assumed five years. A 3 percent discount rate was applied to all capital costs. Staff costs included salaries and fringe benefits. Where staff worked in more than one cost centre, the cost associated with that member of staff was allocated to each cost centre according to the proportion of time spent working in each cost centre.
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Although the concept is based on total cost of production using the classification of expenses in direct and indirect, standard cost method also uses the classification of production expenses in fixed and variable, which allows analysis of costs in relation to volume production. Analysis of deviations from standard costs is not sufficient for adequate management decisions. Thus, we can have Direct Costing method in question in this case the calculation of key indicators correlated with the identification of deviations and their causes. The two can be the basis for rational decisions adopted by the entity's management.
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cost per day of prostate cancer. The Survey of Medical Care Activities in Public Health Insurance was used to examine outpatient cost per day. We used the Basic Survey on Wage Structure, Labour Force Survey, and Esti- mates of Monetary Valuation of Unpaid Work to calculate labour value. We employed Vital Statistics to evaluate the number of deaths caused by prostate cancer. The Patient Survey was used to identify the number of patients, total person-days of outpatient visits, and average length of stay for prostate cancer. Population Projections for Japan re- leased by the National Institute of Population and Social Security Research in Japan were used to refer future population.
It is important to find out which performance measure need to be considered while decision to be take on material management performance. Based on the critical factors, the important performance measure which need to be measured is found out using second level analytical hierarchy process. For each decision nodes, the critical performance measures need to be found out. Considering each parameter, the weight of the performance measures need to be find out. For decision node: D4.When to deliver material .Let surplus material (A)Indirect cost (B),Projected shortages (C) are the performance measure for this decision node. Project schedule, Uncertainty in Project Schedule, Storage capacity, Installation rate and usage, Procurement cost rates and Indirect cost rates are the parameters influencing this decision node. Considering the project schedule, the importance of performance measures are gathered from questionnaire and aggregate matrix is formed.
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