Results 61 to 70 of about 59,378 (311)
In his recent book, Killing in War, Jeff McMahan sets out a number of conditions for a person to be liable to attack, provided the attack is used to avert an objectively unjust threat: (1) The threat, if realized, will wrongfully harm another; (2) the person is responsible for creating the threat; (3) killing the person is necessary to avert the threat,
openaire +1 more source
Logical Implications of GASB’s Methodology for Valuing Pension Liabilities [PDF]
It is well known that the funding status of state and local government defined benefit pension plans, as measured by the accounting methodology prescribed by the Governmental Accounting Standards Board (GASB), improves when the plans take on more ...
Robert Novy-Marx
core
Abstract Electrification of distillation offers a promising route to reducing scope‐1 emissions from one of the chemical industry's most energy‐intensive unit operations. However, conventional adiabatic columns are dynamically inflexible: Long, energy‐intensive start‐ups make shutdown and restart impractical under variable electricity prices and ...
Samuel Mercer, Michael Baldea
wiley +1 more source
FINANCIAL DIAGNOSTIC ELEMENTS OF THE COMPANY CASE STUDY ON CONRAG S.A. [PDF]
Economic-financial analysis is the means by which a company can identify its own strengths and weaknesses, in relationship to the means at its disposal, as well as the opportunities and threats that it is facing.
SORIN ADRIAN CIUPITU +3 more
doaj
External Debt and Liabilities of Industrial Countries [PDF]
This paper attempts to overcome the lack of comparable data on the external indebtedness of the industrial countries by constructing consistent time series of data on external debt and the overall international investment position of these countries.
Mark Rider
core
A practical electrodialysis model for accelerating system development
Abstract Empirical optimization of electrodialysis (ED) is dependent on repetitive experiments with incremental adjustments, which is cost prohibitive at scale. While models can reduce the costs associated with optimization and scale‐up, existing ED models are limited in application to specific use cases and tend to be developed for the exploration of ...
Smith Pittman +3 more
wiley +1 more source
INTERNATIONAL INVESTMENT POSITION OF THE REPUBLIC OF MOLDOVA [PDF]
Investment activity in the Republic of Moldova is the most important factor that determines the socio-economic development of the country. Attracting foreign direct investments remains a current task, the effective solution of which depends on the ...
Rodica BURBULEA +2 more
doaj
Companies are acknowledged to be distinct legal persons that bear liability both for organizational failures and misconduct of their agents. Civil liability has long been imposed on companies and organizations. Corporate criminal liability has rapidly been expanded in recent years.
Heine, Klaus, Grabovets, K
openaire +2 more sources
Measuring accrued-to-date liabilities of public pension systems: Method, data and limitations [PDF]
This paper introduces the approach of the Freiburg model to quantify accrued-to-date liabilities (ADL) of public pension schemes. The presented framework has been applied to carry out benchmark calculations for 19 EU member states on behalf of the ...
Müller, Christoph +2 more
core
The value relevance of disclosures of liabilities of equity-accounted investees: UK evidence [PDF]
This study examines the value relevance of mandated disclosures by UK firms of the investor-firm share of liabilities of equity-accounted associate and joint venture investees.
John O'Hanlon +3 more
core +1 more source

