How Should Subnational Government Borrowing Be Regulated?Some Cross-Country Empirical Evidence [PDF]
Countries have adopted various institutional responses to subnational government borrowing. Using a sample of 43 countries over the period 1982-2000, this paper provides a panel data analysis to determine the most effective borrowing constraints for ...
Alexander Plekhanov, Raju Singh
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Borrowing Constraints, Portfolio Choice, and Precautionary Motives: Theoretical Predictions and Empirical Complications [PDF]
This paper studies effects of two classes of borrowing constraints, collateral- and income-based, on wealth accumulation, portfolio behavior and on precautionary motives.
Christis Hassapis, Michael Haliassos
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Смысловое взаимодействие исконной лексики и заимствованного cловa
Limbaj si Context, 2009 Many French borrowings that are members of synonymic series in Romanian have a tendency of acquiring specific values. The stylistic value of neologism synonyms occurs due to their ability to contrast in the same context with the original vocabulary.
Ivan Smirnov
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Vowel adaptation patterns within English loanwords in Iraqi Arabic
Crossroads, 2023 This research examines the phonological adaptation of pure vowels in English loanwords in Iraqi Arabic (IA). Unlike previous small-scale studies, the present study collected 346 loanwords through document review and self-observation, and then analyzed ...
Ahmed Hamid Abdulrazzaq +1 more
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DEVELOPING AN ECONOMETRIC MODEL FOR MEASURING THE EVOLUTION OF INFORMATION DISCLOSURE - IAS 23 BORROWING COSTS - [PDF]
According to the disclosure requests of IAS 23 Borrowing Costs, companies areto include the following elements within their annual reports: accounting policies adopted bythe firms, value of capitalization for borrowing costs and capitalization rate. This
Ioana-Maria Dragu, Adriana Tiron Tudor
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LES ENJEUX DE LA TRADUCTION AUTOMATIQUE DES TEXTES POLITICO-JURIDIQUES. APPLICATION : L’ACCORD SUR LA DÉCLARATION DE PRINCIPE CONCERNANT LE GERD [PDF]
Studii de gramatică contrastivăIn this research work, we analyzed the problems of machine translation, via a contrastive study, of a political/legal document namely Declaration of principles on the Renaissance Dam (GERD).
Perihane Adel
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Foreign Aid Reduces Domestic Capital Accumulation and Increases Foreign Borrowing: A Theoretical Analysis [PDF]
In an infinite-horizon model with endogenous time preferences, foreign aid, foreign borrowing, and domestic capital accumulation, a permanent increase in foreign aid leads to a reduction in long-run capital accumulation, a rise in domestic consumption ...
Heng-fu Zou, Liutang Gong
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The Word Family with the Headword Tutor in the Modern Russian Language
Ученые записки Казанского университета: Серия Гуманитарные наукиThis article provides a detailed description of the family of lexemes derived from the headword tutor (‘t’yutor’) that are commonly used to refer to people, features, actions, processes, or phenomena in the current education landscape of Russia. Such new
R. R. Zalalova, A. G. Gataullina
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Ing-Nouns as a Type of Processual Lexicon: Addressing Issue of Recent Borrowings in Russian
Научный диалогThis study explores the processual properties of recent borrowed nouns featuring the component -ing-, characterized in this article as a suffix with distinct structural and semantic features. The objective of the research is to delineate various semantic
N. E. Petrova, G. S. Samoylova
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IFRS COMPLIANCE REGARDING INFORMATION DISCLOSED BY COMPANIES IN CONSOLIDATED FINANCIAL STATEMENTS - CASE STUDY ON IAS 23 BORROWING COSTS APPLICABILITY- [PDF]
This paper concentrates on information disclosure regarding IAS 23, being included in accounting research field. It comprises an empirical study on the correlation between information published by companies in consolidated financial statements with ...
Dragu Ioana - Maria +2 more
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