Interpretation of the concept of liabilities in lease accounting
Revista de Contabilidad: Spanish Accounting ReviewThe reform of lease accounting for lessees has brought about a major change that has required the interpretation of the concept of assets and liabilities.
Horacio Molina-Sánchez +2 more
doaj +1 more source
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
Can payments for watershed services help save biodiversity? A spatial analysis of highland Guatemala [PDF]
Payments for environmental services (PES) are a promising mechanism for conservation. PES could either provide additional funding for protected areas, pay land users to conserve biodiversity outside protected areas, or both.
Zhang, Wei, Colom, Ale, Pagiola, Stefano
core +1 more source
The consequences of a delay in lease payments when purchasing public land
Общество: политика, экономика, право, 2018 Frequent refusals of administrative bodies to pro-vide the tenants with the ownership rights to land plots determine the relevance of the study. A prima-ry analysis of the reasons for such refusals draws attention to the lack of the unified doctrinal ap-proaches and the case law in this regard.
openaire +1 more source
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
Deposit Bonds at the Crossroads of Loan and Credit: A New Assurance Against the Erosion of Value with a Legal Perspective [PDF]
تحقیقات مالی اسلامی (پیوسته)1. Introduction and ObjectiveThe persistent problem of liquidity growth and inflation has become one of the most pressing challenges for monetary authorities in developing economies.
Alireza Ali Najimi +2 more
doaj +1 more source
Rural Labor Supply and Economic Opportunities: Commuting, Migration, Tariffs, and Immigration
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Some rural counties remain dependent on agricultural or manufacturing jobs, but an increasing proportion have diversified economics. Rural counties also differ in their abilities to commute to an urban market characterized by higher wages and labor productivity.
Peter F. Orazem, Mary C. Ahearn
wiley +1 more source
Will leasing lose its luster: an analysis of lease reporting under FAS 13 [PDF]
, 2013 When standards for financial reporting are amended, potential for change in the appearance of financial position for companies reporting under those standards arises.
Gates, Casey
core +1 more source
Do Universal Free School Meals Improve the Dietary Quality of Food‐At‐Home Purchases?
Applied Economic Perspectives and Policy, EarlyView.ABSTRACT Since 2014, the number of schools offering universal free meals to all enrolled children without requiring annual meal applications has increased meaningfully. Using USDA's Purchase to Plate Crosswalk, a difference‐in‐differences framework, and a nationwide consumer panel, the effect of universal‐free‐meal exposure on the diet quality of food ...
Xueying Ma +2 more
wiley +1 more source
The Contribution of Energy Extraction Activities to Farm Household Wellbeing: Oil, Gas, and Wind Lease and Royalty Income [PDF]
, 2017 In 2012, farm households reported receiving a total of $1.8 billion in lease and royalty income from energy production activities, making up about 1% of farm household total income.
Doye, Damona, Williamson, James M.
core +1 more source