Results 111 to 120 of about 445,294 (305)

PATRIMONY - A CONTROVERSIAL MATTER OF ROMANIAS PROGRAM OF ACCOUNTANCY MATCHING [PDF]

open access: yesAnnals of the University of Oradea: Economic Science, 2010
The dilemma has its origins in accountancys international matching, namely between the accountancy system implemented in our country beginning with 1994 and the one implemented by Anglo-Saxon accountancy where patrimony is substituted by its two ...
Cornescu Alina   +2 more
doaj  

Memorandum and related articles regarding Inadequate Representation and Unfunded Pension Liabilities, 1979 [PDF]

open access: yes, 1979
Memo to all consultants and attorneys, with an attached distribution list including articles: On trial: A union’s fairness”. Business Week, 13 August, 1979. “Unfunded Pension Liabilities: A Rein On Their Growth- For Now”. Business Week, 13 August, 1979
Thomas, W. C.
core   +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

Accounting mortgage transactions: directions of improvement

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2016
Fragmentation methods of accounting of contractual obligations secured by mortgage, discussion questions evaluating the object of mortgage at the stage of conclusion of loan agreements (credit) and the probability of default and foreclosure with the ...
I.M. Vygivska, O.S. Gritsak
doaj  

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

Intermediaries and payments instruments [PDF]

open access: yes
We study an economy in which intermediaries have incentives to issue circulating liabilities as part of an equilibrium. We show that, with arbitrarily small transactions costs, only the liabilities of intermediaries will circulate, and not those of other
Bruce D. Smith, James Bullard
core  

The Cost of the National Disability Insurance Scheme: Australia's Print‐Media Discourse

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT This paper examines the way that Australian newspapers have framed the cost of the National Disability Insurance Scheme (NDIS). Introduced in 2013, the NDIS represented a major change in Australia's disability support policy, moving for the first time to a nationwide universal insurance model.
Meera Chinnappa   +2 more
wiley   +1 more source

International Diversification and the Irish Economy [PDF]

open access: yes
We take an initial step in investigating the international diversification of Irish production risk. We find evidence that Ireland displays some properties associated with international risksharing.
Philip R. Lane
core  

Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood   +3 more
wiley   +1 more source

Managing financial risks in Papua New Guinea : an optimal external debt portfolio [PDF]

open access: yes
This report shows that Papua New Guinea's assets and liabilities may be poorly balanced for debt servicing. Thus, it could benefit substantially from active risk management, especially through better selection of the financial instruments in its debt ...
Coleman, Jonathan R., Ying Qian
core  

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