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regulations in health economic evaluation (EE). Health EE is defined as the comparative analysis of alternative courses of action in terms of both their costs and consequences. 2 It is a decision-making process that can
provide comparative data to evaluate “choices,” helping policymakers to determine the most cost-effective option for allocation. 3 Cost-effectiveness analysis, cost-utility analysis, and cost–benefitanalysis are common methods used in EE. To date, the results of nursing EE have been widely used in nursing practice and management, helping nurse to select
Bruce D. Spencer, Julian May, Steven Kenyon and Zachary Seeskin
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Recent effects of globalization, urbanization and climate change have resulted in an increasing interest in the quality of life in cities and seeking pathways for its improvement. At the same time, there are changes in society and lifestyles that may challenge or facilitate these pathways. Community gardens (CGs) represent an effort to provide more sustainable urban economies, while reflecting on the public demand for cultivation of own crops. However, members of CGs may not perceive all the benefits that CGs provide for their surroundings. Using two case studied from Czechia (CG Kuchyňka and CG Vidimova in Prague) the aim of this paper is a comparison of the benefits perceived by community garden members and the evaluated net social benefits of community gardens in cities for all local residents. Through a questionnaire survey, the paper answers the research question of the benefits of community gardens perceived by community garden members. An economic assessment based on cost-benefit analysis was made to answer the question of the value of the net social benefits of community gardens in cities. Our comparison shows that the net social benefits are higher than perceived by their members. Net present benefits of EUR 31 550 for CG Kuchyňka and EUR 1 175 for CG Vidimova were quantified in a 50-year horizon. This economic analysis should contribute to greater support for community gardens by city governments and spatial planners.
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Confidence in accounting is conditional to justifying the legitimacy of the accountancy profession. To reinforce this confidence, IFAC issued a framework whose applicability is proposed to be verified through three criteria: a cost benefit analysis, adherence to democratic principles and processes, as well as the respect of cultural and ethical diversity. Hereby we analyzed the comments issued and found out that the complexity of the public interest notion makes it difficult to define, given its international reach. However, such a framework constitutes a step further to reinforcing the public's confidence. We conducted a complex analysis and pointed out the relevant aspects regarding the axiom of public interest, arguing that the commitment to society is the highest responsibility of the profession. As a conclusion, since accountants have a responsibility to protect the public interest while striving to progress with the interests of the profession, a concession between the two is indispensable.
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