Results 71 to 80 of about 365 (199)

Incremental Shifts, Strategic Orbits: The Evolution of EU Space Policy Through Gradual Security Linkages

Global Policy, EarlyView.
ABSTRACT This article examines the evolution of European Union (EU) space policy through the lens of historical institutionalism, highlighting how security and defence considerations have been incrementally integrated into a domain originally framed as civilian and scientific.
Gustavo G. Müller, Philip De Man
wiley   +1 more source

Asset securitization problems and prospects

Corporate Ownership and Control, 2008
Applying off balance sheet financing mechanism is largely driven by its practicality, flexibility, and the most importantly it provides a platform for cheaper capital and solves many accounting related issues. Off balance sheet financing, particularly asset securitization, will continue to become the most dominant financing alternatives in view of its ...
Arumugam Seetharaman, John Rudolph Raj, A.S. Saravanan   +2 more
openaire   +1 more source

Universities as the Next Counterintelligence Battleground in Geopolitical Contests

Global Policy, EarlyView.
ABSTRACT Globally, universities are increasingly becoming the target of foreign national security actors, engaging in espionage, sabotage, foreign interference and intellectual property theft. Despite that, there has been no examination of the utilisation of counterintelligence approaches by universities to the threats they face from the subordination ...
Brendan Walker‐Munro, Sascha‐Dominik Dov Bachmann   +1 more
wiley   +1 more source

The Choice of Optimal Risk Retention Forms from the Perspective of Asymmetric Information

Mathematics
The risk retention rule requires issuers to retain part of their securities and share the interests of investors. The different forms of risk retention chosen lead to different financing effects of enterprises.
Yong Zhang, Jing Zhang
doaj   +1 more source

CASH vs. SYNTHETIC CDOs

Studies and Scientific Researches: Economics Edition, 2015
During the past few years, in the recent post-crisis aftermath, global asset managers are constantly searching new ways to optimize their investment portfolios while financial and banking institutions around the world are exploring new alternatives to ...
Silviu Eduard Dinca
doaj   +1 more source

Between Hedging and Bandwagoning: E3 and Iran's Nuclear Program From the JCPOA to the 2026 “Ramadan War”

Global Policy, EarlyView.
ABSTRACT This article examines the evolution of the European Troika's narratives on Iran's nuclear program, from the aftermath of the JCPOA to the 2026 “Ramadan War.” Drawing on an analysis of 55 official statements by E3 leaders and diplomats, the study traces how the E3 shifted between a posture of normative hedging and one of bandwagoning.
Mohammad Eslami
wiley   +1 more source

Indigenizing the Ledger: An Indigenous Pathway to Accounting « Autochtoniser » le grand livre : une voie autochtone vers la profession comptable

Accounting Perspectives, EarlyView.
ABSTRACT Indigenous accountants are underrepresented in Canadian accounting practice and education despite ongoing educational and employment recruitment strategies. This article explores reasons why current Indigenous employment strategies seem not to be working by examining cultural chasms between Indigenous and Eurocentric worldviews.
Justin (Jah'kota) Holness, Toby Willis‐Camp, Jacqueline Gagnon   +2 more
wiley   +1 more source

Smart cities and the infrastructure metaverse: can data markets and securitization help close the financing gap?

Frontiers in Built Environment
The increasing integration of sensors and digital infrastructure in city assets to enable climate resilience, infrastructure health monitoring or venue flow of people and goods is fueling the growth of a wide range of data types differing in latency ...
Peter Adriaens, Juri Mattila
doaj   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Managing agency business groups, elite directors, and the rubber boom, 1897–1913

The Economic History Review, EarlyView.
Abstract We identify a new organizational form, the Managing Agency Business Group (MABG), demonstrating how agency houses used interlocking directorships to build groups on the basis of commercial and plantation expertise to access finance on London stock markets and local capital markets in the pre‐1914 rubber boom.
David Higgins, Steven Toms
wiley   +1 more source