Results 61 to 70 of about 337,951 (335)

Reflection of information about obligations in accounting (financial) statements

open access: yesПутеводитель предпринимателя, 2021
The interpretation and assessment of the organization’s liabilities is important for determining the amount of equity capital, which characterizes the well'being of the owners of the organization.
N. V. Tkachuk
doaj   +1 more source

On the role of the liquidity premium in the regulation of insurers [PDF]

open access: yes, 2011
Prepared by Christian Laux, Vienna University of Economics and Business & Center for Financial Studies (CFS) for the “Workshop on Liquidity Premium in Solvency II: Conceptual and Measurement Issues,” DNB Amsterdam, March 18, 2011.
Laux, Christian
core  

Sustainability Strategies in the Cocoa‐Chocolate Value Chain: An Analysis Using Stakeholder Theory, Global Value Chain Theory, and Resource Dependence Theory

open access: yesAgribusiness, EarlyView.
ABSTRACT The cocoa‐chocolate value chain faces significant environmental and social challenges, driving firms to adopt sustainability strategies ranging from individual practices to third‐party certifications. This study investigates the factors associated with these strategies by analyzing 304 cocoa‐chocolate companies using firm‐level data from the ...
Stella Marschner   +3 more
wiley   +1 more source

Large Language Model‐Based Chatbots in Higher Education

open access: yesAdvanced Intelligent Systems, Volume 7, Issue 3, March 2025.
The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci   +4 more
wiley   +1 more source

PREDIKSI FINANCIAL DISTRESS PADA KOPERASI DI KABUPATEN PEMALANG

open access: yesJurnal Akuntansi dan Auditing, 2014
This paper examines the usefulness of financial statements to predict financial distress in thecooperative. The financial distress is a condition before the bankruptcy that can be seen inthe financial statements. Furthermore, the financial statements are
Sukirno Sukirno   +2 more
doaj   +1 more source

Superannuation Reimagined: Moving Beyond the Origins to an Indigenous Focus

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Retirement income systems, such as superannuation, are meant to be non‐discriminatory and consider disadvantage faced by members of society. There are significant differences between the life expectancies of Indigenous and non‐Indigenous peoples. The gap in life expectancies is not considered when determining when Indigenous peoples can retire.
Levon Ellen Blue   +2 more
wiley   +1 more source

Mapping Intimate Partner Financial Abuse Across Public and Private Systems

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This article maps the ways that intimate partner financial abuse presents, and the range of public and private entities involved in its perpetration. It reports on an analysis of submissions by individuals to the Australian parliamentary inquiry into the Financial Services Regulatory Framework in Relation to Financial Abuse.
Adrienne Byrt   +3 more
wiley   +1 more source

A Guide to Understanding the Pension Benefit Guaranty Corporation [PDF]

open access: yes, 2005
Although the federal government\u27s Pension Benefit Guaranty Corporation (PBGC) has been providing pension insurance for nearly 30 years, the agency\u27s financial situation has been particularly volatile over the past decade and has deteriorated ...
Congressional Budget Office
core   +1 more source

The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton   +2 more
wiley   +1 more source

FINANCIAL AND CREDIT INSTRUMENTS FOR ENSURING EFFECTIVE FUNCTIONING OF THE RESIDENTIAL REAL ESTATE MARKET

open access: yesФінансово-кредитна діяльність: проблеми теорії та практики, 2020
. Problems with financial and credit provision of the residential real estate market participants negatively affect the functioning of such a market and leads to a deterioration of the socio-economic environment, because the population is unable to ...
А. Kwilinski, D. Shteingauz, V. Maslov
doaj   +1 more source

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