Results 141 to 150 of about 263,322 (306)

Savremeno naoružanje i vojna oprema za broj 2-2025

open access: yesVojnotehnički Glasnik
China deploys new KJ-3000 early warning aircraft to neutralize the stealth capacities of US stealth fighters; This Is Our Best Look Yet At The Shadowy Hellfire Missile With Pop-Out Sword Blades; Breaking News: Russia Forms First Regiment Equipped ...
Dragan M. Vučković
doaj  

Corporate Pension Insurance as the Element of Human Resource Management

open access: yesУправление, 2017
The article describes the role and position of corporate pension insurance in staff management. The obligatory pension insurance and voluntary pension insurance are examined in this article.
L. V. Anikeeva
doaj  

A New Pension Formula: For More Fairness and Less Old-Age Poverty [PDF]

open access: yes
The statutory pension insurance system is set up according to the principle of participatory equivalence. This principle seeks to hold pension claims at a specific ratio to paid contributions so that a redistribution of income does not take place.
Friedrich Breyer, Stefan Hupfeld
core  

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

The structure, regulation, and performance of pension funds in nine industrial countries [PDF]

open access: yes
The author offers an overview of issues relating to the development of funded pension schemes in industrial countries. The analysis applies the economic theory of pension regulation to experience with the structure, regulation, and performance of funds ...
Davis, E.P., DEC
core  

Monetary Policy, Investor Sentiment and Stock Price Bubble: Evidence From China

open access: yesAccounting &Finance, EarlyView.
ABSTRACT The empirical results indicate that an increase in interest rates may stimulate a significant and persistent stock price bubble, which is consistent with rational asset price bubble theory. This finding suggests that central banks should implement anti‐turbulent monetary policy with caution, since inappropriate tightening may unintentionally ...
Jiahao Gong   +3 more
wiley   +1 more source

Socially Responsible Investors and Corporate Resistance to Climate Disruptions: Agents of Change or Passive Participants?

open access: yesAccounting &Finance, EarlyView.
ABSTRACT Climate change is a global challenge with far‐reaching implications for firms and capital markets. This study examines whether ownership by socially responsible investors (SRIs) enhances firms' resilience to climate shocks. Focusing on transition and physical climate risks, we analyse whether SRI ownership reduces firms' stock return ...
Alejandro J. Useche   +3 more
wiley   +1 more source

Savremeno naoružanje i vojna oprema za broj 4-2024

open access: yesVojnotehnički Glasnik
Russian new Iskander-1000 ballistic missile threatens Ukrainian F-16s and half of Europe; Lockheed Martin Presents JASSM XR: An Extreme Range Cruise Missile; Discover Z-10ME: China's Attack Helicopter Presents for International Market at AAD 2024.
Dragan M. Vučković
doaj  

IMPACT OF INTEGRATED SUPERVISION ON VOLUNTARY PENSION INSURANCE EFFICIENCY

open access: yesEconomic Review, 2011
Adequate supervision (control) of the functioning of voluntary pension insurance is one of the preconditions for the development of this form of insurance. The primary objective of supervision is to protect insured persons and insurance beneficiaries by
Tatjana Rakonjac-Antić, Vesna Rajić
doaj  

ANALYSIS OF THE ROMANIAN PENSION SYSTEM FROM AN EUROPEAN [PDF]

open access: yes
The political, economic, social, cultural and especially demographic aspects have put their inprints on the pension, so that it should keep in mind the way they were built and are building the European social policies in general, and EU policy on ...
VIRJAN DANIELA
core  

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