Managing post-disaster reconstruction finance -- international experience in public financial management [PDF]
In recent years, natural and man-made disasters have confronted the international community with its most demanding reconstruction challenges since the aftermath of World War II.
Fengler, Wolfgang +2 more
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Consensus Formation and Change are Enhanced by Neutrality
Neutral agents are shown to enhance both the formation and overturning of consensus in collective decision‐making. A general mathematical model and experiments with locusts and humans reveal that neutrality enables robust consensus via simple interactions and accelerates consensus change by reducing effective population size.
Andrei Sontag +3 more
wiley +1 more source
Making Fiscal Space Happen! Managing Fiscal Policy in a World of Scaled-Up Aid [PDF]
aid, fiscal policy, low income countries, macroeconomic policy, public financial ...
Adenauer, Isabell +5 more
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Climate Change Threatens Micronutrient Density of European Winter Wheat
Micronutrients are vital for human health. Wheat is a major staple crop and a significant source of minerals and B‐vitamins. The impact of climate change on their content remains largely unknown. We evaluated micronutrient levels in European winter wheat grown under historical and projected climate conditions. Our findings indicate that future climates
Da Cao +17 more
wiley +1 more source
Experience of Asian Asset Management Companies (AMCs): Do they Increase Moral Hazard? - Evidence from Thailand [PDF]
This paper examines the performances of Asian asset management companies (AMCs). The analysis reveals that AMCs vary in their design and performance. Asset management companies can trigger moral hazard- inspired bank lending. Empirical examination of the
Akiko Terada-Hagiwara, Gloria Pasadilla
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Disorder‐Induced Extremely Low Thermal Conductivity of Graphite Fluoride
This article investigates the effect of fluorination on the thermal conductivity of graphite fluoride, demonstrating the relationship between structural modification and thermal conductivity in an extreme case. The record‐low through‐plane thermal conductivity measured in exfoliated graphite fluoride flakes was found to correlate with the wide ...
Wonsik Lee +10 more
wiley +1 more source
Audit quality, public ownership and firms' discretionary accruals management. [PDF]
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann +2 more
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Emissions of unintentionally produced persistent organic pollutants (UPOPs) and global warming are two major environmental challenges. But their governance has largely evolved in parallel, leaving the toxicity implications of climate‐driven industrial transitions poorly understood.
Yuxiang Sun +7 more
wiley +1 more source
PRINCIPLES OF THE LEGAL REGIME OF BUDGET FUNDS IN THE CONTEXT OF SOUND PUBLIC FINANCIAL MANAGEMENT
This article explores the legal and economic principles underlying the legal regime of budget funds, with a view to ensuring sound public financial management. It focuses on identifying and systematising the fundamental principles that govern the use of
Anton Shukhnin +2 more
doaj +1 more source
DRAWING UP THE FINANCIAL BUDGET IN THE CASE OF A PUBLIC TRANSPORTATION COMPANY [PDF]
The drawing up of the companies’ budget represents one of the mostimportant instruments through which is accomplished an efficieny management, theevaluation of companies’ performances and personnel motivatio.
Alin - Ionel Ienciu +3 more
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