Results 21 to 30 of about 289,340 (280)

Trade Reforms and Current Account Imbalances [PDF]

open access: yesSSRN Electronic Journal, 2012
In partial equilibrium, a reduction in import barriers may be thought to lead to an increase in imports and a reduction in trade surplus. However, the general equilibrium effect can go in the opposite direction. We study how trade reforms affect current accounts by embedding a modified Heckscher-Ohlin structure and an endogenous discount factor into an
Ju, Jiandong   +2 more
openaire   +3 more sources

Hedge accounting under IFRS 9: an analysis of reforms

open access: yesAudit Financiar, 2017
Pronouncements of regulatory bodies on ‘hedge accounting’ are aimed at ensuring that impact of price changes of hedging relationships are accounted for concurrently.
Jatinder Pal Singh
doaj   +1 more source

Are higher education institutions preparing students for the public sector accountant position? – Case of Croatia

open access: yesEkonomski Vjesnik, 2023
Purpose: The requirements for information in the public sector are continuously changing and there is a need for accountants who are capable to respond to these challenges. Universities, i.e.
Martina Dragija Kostić   +2 more
doaj   +1 more source

Impact of tax competition on fiscal incomes of Kazakhstan in terms of tax competitive environment [PDF]

open access: yesE3S Web of Conferences, 2020
International tax competition requires tax reforms from all countries in the world. To meet international standards, countries use different methods to attract resources to their economies.
Shakbutova Aliya   +4 more
doaj   +1 more source

International Accounting Rate Reform in Telecommunications [PDF]

open access: yesThe Pakistan Development Review, 1999
Twenty European countries came together in 1865 to form an organisation, the predecessor to the International Telecommunications Union and to arrive at mechanisms and agree upon a methodology of distributing the revenues from the international telegraph service.
Muhammad Abbas Choudhary, Muhammad Saeed
openaire   +1 more source

IMPROVING CORPORATE GOVERNANCE IN EMERGING ECONOMIES – AN ANALYSIS OF THE IMPLICATIONS ON THE ACCOUNTANTS’ ROLES AND COMPETENCIES [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2012
Corporate governance became in the last decade an important domain of reforms in emerging economies. The reforms in the corporate governance models and in accounting should assign a more important role for accountants.
Gîrbinã Mãdãlina   +2 more
doaj  

Adolescent Literacy Programs: Costs of Implementation [PDF]

open access: yes, 2009
Reviews the literature on implementation of educational reforms and compares implementation processes and costs at schools that have adopted one of three literacy reforms.
Alex Elson, Doran Catlin, Henry M. Levin
core  

The role of accounting in transforming public tertiary institutions in New Zealand [PDF]

open access: yes, 2018
Purpose - This paper evaluates the role and influence played by the discipline of accounting through its association with the multiple logics of government reforms to transform the public tertiary education sector in New Zealand.
Narayan, A, Stittle, J
core   +1 more source

Solar Heating Enhanced Selective Recovery of Metal Ions Through Flowing Electrodes Enabled by Hybrid Carbon Nanostructures

open access: yesAdvanced Functional Materials, EarlyView.
A new electrochemical system based on a microporous hybrid of carbon nanoplatelets and nanotubes to selectively capture Ni2+ from wastewater is constructed. The system temperature rises rapidly when irradiated with sunlight, which enhances the Ni2+ removal rate by 250% and the selectivity by 53%, and the energy consumption is also reduced by 51 ...
Ziquan Wang   +11 more
wiley   +1 more source

Upcycling of Disposable Face Masks into Water‐Resistant and Flame Retardant Foams

open access: yesAdvanced Functional Materials, EarlyView.
Disposable mask waste is upcycled into lightweight polypropylene‐based foams with tunable porosity and composite architectures reinforced by ear‐loop fibers. The sustainable solvent‐based process enables upcycling rates of 91% and solvent recovery of >90%.
Jingjing Pan   +3 more
wiley   +1 more source

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