Results 151 to 160 of about 262,075 (309)

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  

Economic Implications of ERISA [PDF]

open access: yes
If the intent of the Employee Retirement Income Security Act, ERISA, was to assure that beneficiaries of insolvent pension plans receive adequate pension benefits, sharp increases in nominal rates of interest have blunted that purpose.
Jeremy I. Bulow   +2 more
core  

Проблеми та основні напрями підвищення ефективності управління коштами пенсійного страхування в умовах реформування пенсійної системи [PDF]

open access: yes, 2010
У статті висвітлено прагматику та проблематику вітчизняної пенсійної системи. Проведено комплексне дослідження фінансових та управлінських аспектів державного пенсійного страхування.
Шаманська, Н. В.
core  

‘Standard KAMs’, ‘Canary KAMs’, and ‘Naughty KAMs’: A Typology of Key Audit Matters to Explain Their Value Relevance

open access: yesAbacus, EarlyView.
This paper develops a framework for understanding how key audit matters (KAMs) can be factored into investors’ risk assessments. Detailed interviews with seasoned investors representing international and regional asset managers and owners confirm that the number and type of reported KAMs are not ‘priced’ directly.
Warren Maroun   +2 more
wiley   +1 more source

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  

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

Social Security in Germany: A Prey of Political Opportunism? [PDF]

open access: yes
This paper examines how politicians influenced social security policy in Germany. Using yearly data from the German Pension Insurance from 1957 to 2005, revenues as well as expenditures are analysed in linear regression models, respectively.
Niklas Potrafke
core  

Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad

open access: yesAsia‐Pacific Economic History Review, EarlyView.
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley   +1 more source

Out‐of‐Pocket Costs and Financial Toxicity Associated With the Surgical Management of Oesophageal Cancer

open access: yesANZ Journal of Surgery, EarlyView.
ABSTRACT Background Patients undergoing cancer treatment incur significant out‐of‐pocket costs attributed to both medical and non‐medical expenditure. We quantified out‐of‐pocket costs for patients receiving surgical treatment for oesophageal cancer and their financial toxicity.
Josipa Petric   +6 more
wiley   +1 more source

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  

Home - About - Disclaimer - Privacy