Results 211 to 220 of about 314,849 (334)

Justice Between Coexisting Generations: Birth Cohorts or Age Groups?

open access: yesGlobal Policy, EarlyView.
ABSTRACT This paper will deal with intergenerational justice, focusing on the relationship between coexisting generations. The first section will be reserved for some conceptual clarifications on the concept of justice, on the distinction between age groups and birth cohorts, and on the specificity of age as a category for apportioning benefits and ...
Anna Elisabetta Galeotti
wiley   +1 more source

Good clinical trial funding practices: how can public funders reduce the risk of trial failure and improve health impact? [PDF]

open access: yesTrials
Hulstaert F   +8 more
europepmc   +1 more source

Export Credit Agencies and the Privilege of Wealth in Global Value Chain Participation

open access: yesGlobal Policy, EarlyView.
ABSTRACT Public export credit agencies (ECAs) facilitate global trade by offering insurance to protect against the risk of non‐payment, provided minimum local content was produced. With the rise of global value chains (GVCs), exports often contain limited national content, and some ECAs argue that ‘national interest’ is more important.
Michael Creighton   +3 more
wiley   +1 more source

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

open access: yesAbacus, 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   +2 more
wiley   +1 more source

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

open access: yesAbacus, 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

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