Results 51 to 60 of about 1,834 (204)

A “Tech First” Approach to Foreign Policy? The Three Meanings of Tech Diplomacy

Global Policy, EarlyView.
ABSTRACT Scholars have recently argued that international politics is plagued by instability as the world rapidly transitions from one crisis to another. This state of “Permacrisis,” or permanent crises between states, is driven by technological innovations which create new kinds of crises and drive competitions between adversarial states.
Ilan Manor
wiley   +1 more source

Australia and the Path Not Taken: The Declining Independence and Influence of Middle Powers

Global Policy, EarlyView.
ABSTRACT Australian foreign policy has famously been distinguished by the search for ‘great and powerful friends’. However, Australia's relationship with its current notional protector and key ally—the United States—has generally had more costs than benefits and, I argue, has consequently not been in Australia's much‐invoked ‘national interest ...
Mark Beeson
wiley   +1 more source

Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?

Global Policy, EarlyView.
ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley   +1 more source

Accounting for Expected Cost Savings and Synergy Gains: The Role of Lenders’ Risk Preferences Comptabilisation des économies de coûts et des gains de synergie attendus : le rôle des préférences des prêteurs en matière de risque

Contemporary Accounting Research, EarlyView.
ABSTRACT This paper examines whether lenders' risk preferences explain the use of cost‐synergy adjustments in loan contracts. These adjustments represent an aggressive accounting choice that permits borrowers to add expected cost savings and synergy gains from mergers, acquisitions, and restructurings to contractual earnings. Using novel data from loan
Shushu Jiang
wiley   +1 more source

The instrument of asset securitization on the basis of investment funds

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
This article explores the instruments of asset securitization on the basis of investment funds According to the proposed national model of asset securitization on the basis of investment funds developed the financial instruments, which provide its ...
O.S. Novak
doaj  

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

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

‘Bottom-up securitization’: A visual turn in security studies

Вестник Московского Университета. Серия XXV: Международные отношения и мировая политика
In the digital age, images have pervaded almost all spheres of public life and politics. International relations are no exception. The visual dimension of world politics attracts increasing attention which resulted in the emergence of the so-called ...
M. A. Kucherov, M. V. Kharkevich
doaj   +1 more source

Religio‐Governmental Infrastructures: Islam, Infrastructure, and Populist Mobilization in Turkey

American Anthropologist, EarlyView.
ABSTRACT Turkish mosques are staffed by state‐appointed imams and callers to prayer whose practices are regulated through a complex bureaucratic network operating on an internet‐based data‐management and communication infrastructure. A centralized mosque loudspeaker network enables the broadcast of calls to prayer and other Islamic recitations across ...
Hikmet Kocamaner
wiley   +1 more source

Synthetic securitization in the accounting: the peculiarities and the national experienc

Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2015
In the dynamic development of the financial market and the economy as a whole is one of the Securitisation innovative tools to attract additional funding, increased liquidity, diversification of assets and minimize risks in financial markets.
O.P. Driga
doaj  

Pomiędzy bezpieczeństwem, sekurytyzacją a językiem

Politeja, 2018
Between Security, Securitization and Language The article analyzes relations between security, securitization and language. The issue was presented in the broader context of the specificity of the modern reality dominated by what Ulrich Beck has ...
Jadwiga Błahut-Prusik
doaj   +1 more source