Results 81 to 90 of about 18,886,051 (284)
SPECIFIC OPERATIONS FOR ACCOUNTS’ HOMOGENIZATION WITH A VIEW TO CONSOLIDATION
Studies and Scientific Researches: Economics Edition, 2017 The preparation of annual consolidated financial statements by group companies represents a relatively new problematic issue for regulating bodies, the world of the academia, as well as for accounting practitioners. The current national and international
Mihai Deju
doaj +1 more source
Advanced Electronic Materials, EarlyView.A compact resistively loaded metamaterial absorber captures RF energy at 2.4 GHz and directs most of the accepted power to modeled loads. The resonant response is confirmed experimentally for the fabricated absorber, while an impedance‐matched rectifier is evaluated through simulation. The stage‐wise results distinguish absorber, rectifier, and cascade
Md. Murad Kabir Nipun, Md. Jahedul Islam
wiley +1 more source
What drives the short-run costs of fiscal consolidation? Evidence from OECD countries
Economic Modelling, 2019 In a panel of OECD countries, we investigate the short-term effects of fiscal consolidation on output and employment, and how these vary with the state of the business cycle, monetary policy, the level of public debt, the current account, and the ...
Ryan Banerjee, Fabrizio Zampolli
semanticscholar +1 more source
Banking industry's consolidation: what's a small business to do? [PDF]
Relaxation of the rules governing where banks can expand and new technologies for providing banking services have contributed to rapid consolidation in the industry. In addition, the number of commercial banks in the United States has been shrinking, and
Loretta J. Mester
core
Keeping Pace or Falling Behind? The Depth of Latin American Trade Agreements
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT This article examines whether Latin American countries are keeping pace with global trends in trade agreement depth or falling behind. Using 681 agreements (1970–2019), we develop the Depth Index of Trade Agreements (DITA) to weight provisions endogenously through factor analysis based on co‐occurrence patterns.
Raphael Gomes da Silva +2 more
wiley +1 more source
ACCOUNTING CONSOLIDATION OF THE BALANCE BY THE ACQUISITION METHOD
Ekonomika Poljoprivrede (1979), 2013 The emergence and need for making the consolidated calculations is a significant issue in a modern financial reporting. For the consolidation needs is important to determine theoretically a group of enterprises, in its narrower and broader sense, and ...
Ivan Milojević +2 more
doaj
Shared Destinies? Small Banks and Small Business Consolidation
Social Science Research Network, 2022 Claire Brennecke +1 more
semanticscholar +1 more source
Integration and consolidation in EU banking - an unfinished business [PDF]
The objective of this paper is to review the obstacles to cross-border integration and consolidation, which confront banks operating within the EU. Theoretical and empirical evidence supports the view that integration and consolidation in the banking ...
Christoph Walkner, Jean-Pierre Raes
core
A Contingency View of Consolidation Systems [PDF]
, 2009 A consolidation system is a type of an accounting information system that aims to facilitate the consolidation process of organisations that are comprised of a collection of entities, but that are required to produce one set of consolidated financial ...
SMITH, PIETER,RETIEF +1 more
core
Temporary Programs, Lasting Questions: Ad Hoc Assistance in the U.S. Farm Safety Net
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Large ad hoc assistance programs have returned to U.S. farm policy since 2017, operating alongside a more developed safety net built around federally subsidized crop insurance, Title I commodity programs, and standing disaster assistance. This paper reviews the renewed use of ad hoc assistance, documents its recent scale using USDA data, and ...
Alejandro Plastina +1 more
wiley +1 more source