Results 131 to 140 of about 53,549 (311)
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
Addiction, EarlyView.Abstract Aim To determine whether alcohol consumption in England had returned to pre‐pandemic levels by December 2024, after the initial rise in 2020 across the total population and subgroups. Design Monthly representative surveys were conducted through face‐to‐face interviews until February 2020, and then by telephone.
Vera Helen Buss +6 more
wiley +1 more source
Agents of privatization? Business groups and the rise of pension funds in Continental Europe
, 2012 Marek Naczyk
openalex +2 more sources
PRIVATE PENSION FUNDS: UPDATE, TRENDS AND PROBLEMS OF DEVELOPMENT IN UKRAINE [PDF]
, 2021 Natalia Tataryn +2 more
openalex +1 more source
Australian Dental Journal, EarlyView.ABSTRACT Objective This research examines the extent of clinical variation across the NSW public dental service, the largest in Australia. Findings may assist policy makers in reducing variation of care and inequity towards value‐based oral healthcare. Methods Four years of demographic and treatment data, for 741,450 patients between 1 July 2019 and 30
Albert Yaacoub, Tony Skapetis
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
How budget trade‐offs undermine electoral incentives to build public housing
American Journal of Political Science, EarlyView.Abstract Housing shortages and rising rents have increased demands for affordable housing. In this paper, we examine whether electoral constraints can undermine local politicians' incentives to build public housing. Empirically, we draw on the full‐count census of all housing built in Germany, data on 19,685 local elections between 1989 and 2011, and ...
Hanno Hilbig, Andreas Wiedemann
wiley +1 more source
Pension Funds and FDI. Is there a Link?
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 The significant factors determining Foreign Direct Investments are trade openness, economic growth and the institutional profile of the country. Among the latter determinants, pension system privatization attracts foreign investors, as it gives them a ...
Marcin Brycz, Teresa Kamińska
doaj