Results 131 to 140 of about 204,636 (299)
Abacus, 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 importance of defined-benefit occupational pension schemes in selected OECD countries [PDF]
This paper discusses the role which (funded) defined benefit private sector occupational pension schemes play in national pensions in a sub-group of OECD countries.
Eich, Frank
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The development of private pension funds in the pension system of Ukraine [PDF]
, 2014 Розглянуто сучасний стан реформування пенсійної системи України та роль у пенсійній реформі недержавних пенсійних фондів.Рассмотрено современное состояние реформирования пенсионной системы Украины и роль в пенсионной реформе негосударственных пенсионных ...
Stashkevich, N. +2 more
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Addiction, EarlyView.Abstract Background and aims Vapes are effective for smoking cessation. The UK Government launched the Swap to Stop initiative in England in December 2023, aiming to encourage people to quit smoking by providing free vape starter kits alongside behavioural support.
Vera Helen Buss +6 more
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Asia‐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
Product churn, tastes, and price indices
American Journal of Agricultural Economics, EarlyView.Abstract Price indices commonly used to measure inflation do not account for the entry and exit of products nor for systemic changes in consumer preferences over time. Recent developments in the theory of price indices show that these issues have significant impacts on the growth of prices that consumers experience.
Hao Lan +3 more
wiley +1 more source
Saving for retirement and retirement investment choices [PDF]
In this paper we focus on the recent restructuring of the Italian pension system and in particular on the reforms concerning the tax-favored retirement saving accounts.
Andrea Tiseno, Monica Paiella
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Who Makes the Far Right? Exploring Membership Application Data of the National Front of Australia
Australian Journal of Politics &History, EarlyView.This paper addresses a problem for scholars examining the question of who supports far right political parties or movements. Due to the semi‐clandestine or oppositional nature of far right groups, historians, as well as those in adjacent disciplines, have often been unable to gain access to sufficient records or data to conduct analysis of who supports
Evan Smith, Lauren Pikó
wiley +1 more source
Taiwan: Compulsory Occupational Pensions Still Dominate [PDF]
The compulsory occupational pension and insurance system, along with personal savings and family supports, form the backbone of social security in Taiwan.
Chiu, Shean-Bii
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American Journal of Political Science, EarlyView.Abstract Why and when do cities vote for the left? The emergence of the urban–rural divide in the United States in the 1930s is inconsistent with canonical theories of cleavages. This paper introduces an explanation: agglomeration effects. The provision of government services is more efficient in urban environments because of nonrivalries, economies of
Theo Serlin
wiley +1 more source