Results 251 to 260 of about 513,531 (373)

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

open access: yesAbacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Liberalism as a Way of Political Life: The Case of George Brandis

open access: yesAustralian Journal of Politics &History, EarlyView.
The lawyer, politician, and diplomat George Brandis was the leading intellectual representative of moderate or “small‐l” liberalism in the contemporary Liberal Party. He criticised John Howard for an ad hoc balancing of liberalism and conservatism. Brandis believed the Liberal Party necessarily included conservatives, but to him their role was to be a ...
Geoffrey Robinson
wiley   +1 more source

Complementarity in alliances: How strategic compatibility and hierarchy promote efficient cooperation in international security

open access: yesAmerican Journal of Political Science, EarlyView.
Abstract How can defense alliances reap the efficiency gains of working together when coordination and opportunism costs are high? Although specializing as part of a collective comes with economic and functional benefits, states must bargain over the distribution of those gains and ensure the costs of collective action are minimized.
J. Andrés Gannon
wiley   +1 more source

When property becomes rent

open access: yesAmerican Ethnologist, EarlyView.
Abstract For millions of working‐class Mexicans, property has turned into rent. This transformation has fundamentally dislocated social reproduction in Mexico by eroding households’ ability to envision themselves as holders of patrimony and as lasting social formations. To understand how and to what effect property turned into rent, we must look to the
Inés Escobar González
wiley   +1 more source

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