Results 181 to 190 of about 378,399 (308)

Between Sustainable Development, Financialisation and Sovereign Debt Crisis: The Case of Blue Finance as Yet Another Iteration of the Washington Consensus

Global Policy, EarlyView.
ABSTRACT As far as international economic law (IEL) is concerned, the ‘Washington Consensus’ generally refers to the World Bank and the International Monetary Fund (IMF)'s development finance policies and tools. It covers their application to their clients and borrowers with the support of Western governments. This acceptation is of particular interest
Leïla Choukroune
wiley   +1 more source

Which women go for screening? [PDF]

Eur J Public Health
Sevilla-Dedieu C, Le Guern M, Coquoz C, Billaudeau N, Paraponaris A.   +4 more
europepmc   +1 more source

Food, Affluence and the Consumption Basket*

Economic Papers: A journal of applied economics and policy, EarlyView.
There are significant disparities across nations in incomes and spending. For example, consumers in the poorest countries spend more than half of their income on food, while in the richest, this is one‐tenth or less. We use data from the International Comparison Program for 176 countries to estimate cross‐country demand equations focusing on food and ...
Hai Long Vo, Kenneth W. Clements
wiley   +1 more source

Real-world use of botulinum toxin-A for post-stroke spasticity in the Netherlands: a retrospective claims study. [PDF]

J Rehabil Med
Van Wijk M, Verhoeven M, Lysen TS, Van Ballegooijen H, Geurts ACH.   +4 more
europepmc   +1 more source

ADEPT Legal Commentaries, April 2005 [PDF]

, 2004
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core  

A Note on the Determinants of IFRS Policy Choice When Accounting for Non‐controlling Interest and Goodwill

Abacus, EarlyView.
This paper provides evidence on the choices made by European firms when measuring non‐controlling interest (NCI) and goodwill. Since 2009, IFRS 3 allows measurement of NCI either at fair value (full goodwill method) or at the proportionate share of net assets (partial goodwill method). IFRS 3 allows this policy choice on a per transaction basis.
Matilda Hellman Aasen, Niclas Hellman, Tomas Hjelström, Jasmina T. White   +3 more
wiley   +1 more source

Epidemiology and economic burden of selected rare genetic diseases in Germany - a claims database study. [PDF]

Orphanet J Rare Dis
Ludwig M, Alibone M, Norris R, Jacob J, Viskovic V, Cengia A, Obermüller D.   +6 more
europepmc   +1 more source

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

Abacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun, Alan Duboisée De Ricquebourg, Dusan Ecim   +2 more
wiley   +1 more source

Evaluating National Health Systems: The Case of the General Health System of Cyprus Through a Survey. [PDF]

Health Sci Rep
Evripides G, Christodoulides P.
europepmc   +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