Journal of Management and Business Solutions 3092-7226 In Press 2027 07 01 A Context-Specific Model for Transforming Payame Noor University into an Entrepreneurial University: Identification and Prioritization of Factors Affecting Human Resource Performance Using Fuzzy Delphi–AHP and BSC Methods A Context-Specific Model for Transforming Payame Noor University into an Entrepreneurial University: Identification and Prioritization of Factors Affecting Human Resource Performance Using Fuzzy Delphi–AHP and BSC Methods 1 23 EN Journal Article 2026 04 19 <p><strong>This study aimed to comparatively investigate and analyze the role of social-class disparity and life expectancy in health expenditure in Iran, Germany, and France. The study employed a descriptive-analytical and comparative research design and incorporated both quantitative and qualitative data. The quantitative data included indicators of social-class disparity, life expectancy, healthcare-system quality, per capita income, health policies, and health literacy over the period from 2015 to 2025. These data were analyzed using panel regression models and correlation analysis. The qualitative data were collected through content analysis of official documents, international and national reports, and the health policies of the three countries. The findings indicated that increases in social-class disparity and life expectancy lead to higher health expenditure; however, the role and effect of social-class disparity were greater in Iran than in Germany and France. In developed countries such as Germany and France, extensive insurance coverage, preventive policies, and improvements in the quality of healthcare services have reduced the financial burden on households and facilitated better management of health expenditure. Iran continues to experience rising healthcare costs because of resource constraints and inequalities in access to healthcare services, although policies such as universal health insurance and the Health Transformation Plan have alleviated some of these problems.</strong></p> https://www.journalmbs.com/index.php/jmbs/article/download/389/312