Results 71 to 80 of about 340,157 (310)

Loan accounting: financial assets versus financial liabilities

open access: yes, 2022
Loans, having the role of a financial instrument, based on a contract are simultaneously generated as financial assets for one entity and financial liabilities or equity for another entity. Thus, granted loans fulfill the role of financial assets, and received loans ndash; financial liabilities.
Bajan, M., Lazari, L., Grigoroi, L.G.
openaire   +1 more source

Practice, knowledge and attitude of physicians and pharmacists towards the spontaneous reporting system of adverse drug reactions in Switzerland

open access: yesBritish Journal of Clinical Pharmacology, EarlyView.
Introduction Introduction Reporting adverse drug reactions (ADRs) is essential for detecting drug risks. Despite legal obligations in Switzerland, underreporting remains an issue. This study assessed practice, knowledge and attitudes towards the spontaneous ADR reporting system among physicians and pharmacists.
Fiona A. Strobel   +2 more
wiley   +1 more source

Financing of Liabilities Beyond the Service Life of Nuclear Installations

open access: yesActa Polytechnica, 2006
Operation of a nuclear installation is connected with the creation of long-term liabilities for spent fuel management and disposal, and also decommissioning of the installation (power plant, storages).
L. Havlíček
doaj  

Critical macro-finance: A theoretical lens

open access: yesFinance and Society, 2020
This forum contribution outlines four propositions of the critical macro-finance approach: (1) US-led financial globalization has structurally evolved around market-based finance, driven by the production of new ...
Daniela Gabor
doaj   +1 more source

Does Openness to International Financial Flows Contribute to Productivity Growth? [PDF]

open access: yes
Economic theory has identified a number of channels through which openness to international financial flows could raise productivity growth. However, while there is a vast empirical literature analyzing the impact of financial openness on output growth ...
Kose, M. Ayhan   +2 more
core  

‘Where are the adults?’: Troubling child‐activism and children's political participation

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Children's political participation is a well‐established theme in childhood studies. In this article we offer an original account of child activism that takes into account the entangled and emergent aspect of children as activists. We begin with a historical and a conceptual review, noting the importance of mid‐20th century developments such ...
Sharon Hunter, Claire Cassidy
wiley   +1 more source

Fiscal adjustment and contingent government liabilities : case studies of the Czech Republic and Macedonia [PDF]

open access: yes
To control the expansion of government contingent liabilities and reduce fiscal vulnerability, one must be able to identify and measure them. The authors discuss how this may be done and demonstrate how the assessment of fiscal adjustment may change ...
Brixi, Hana Polackova   +2 more
core  

The impact of the current student loans regime on Muslim student engagement and retention in English higher education

open access: yesBritish Educational Research Journal, EarlyView.
Abstract There is much interest in the potential for an alternative funding system for higher education students in England to support the spiritual and worldly needs of British Muslim students. At the heart of this issue lies a tension over whether the student financing system in English HE is haram, or forbidden under Islamic (Shari'ah) law, because ...
Richard Hall   +2 more
wiley   +1 more source

Determinants of Financial Performance for the Clothing Industry: A Romanian Approach [PDF]

open access: yesAnnals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
In the present paper, an experimental study is developed on how asset-liability-equity-employees influence the financial performance of companies in the Romanian garment industry with the aim of identifying the managerial decision-making factors in order
Teodora Maria Suciu
doaj   +1 more source

Beyond salaries: Teachers' experiences of navigating early years education amid economic instability in Türkiye

open access: yesBritish Educational Research Journal, EarlyView.
Abstract The intersection of economic conditions and early years education has long been debated, particularly where financial constraints shape educational practice and professional realities. Türkiye, characterised by high inflation and structural vulnerabilities in purchasing power parity, provides a critical context for examining how economic ...
Ebru Aydın, Şerif Yüksel
wiley   +1 more source

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