Results 141 to 150 of about 58,925 (299)
From severance pay to self-insurance: Effects of severance payments savings accounts in Colombia [PDF]
In 1990 Colombia replaced its traditional system of severance payments with a new system of severance payments savings accounts (SPSAs). Although severance payments often are justified on the grounds that they provide insurance against earnings loss ...
Adriana D. Kugler
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Public Administration and Development, EarlyView.ABSTRACT The persistence of participatory budgeting (PB) in selected Chinese localities challenges the conventional wisdom that deliberative democratic practices can only take root in liberal political environments. Yet, existing literature has not sufficiently elucidated the factors underpinning the rise and sustained operation of PB in this seemingly
Yifei Yan +3 more
wiley +1 more source
RETURN DAN RISIKO SAHAM PADA PERUSAHAAN PERATA LABA DAN BUKAN PERATA LABA
Jurnal Dinamika Akuntansi, 2013 Perataan laba merupakan praktik yang umum dilakukan oleh manajer perusahaan untuk mengurangi fluktuasi laba, yang diharapkan memiliki efek menguntungkan bagi evaluasi kinerja manajemen.
Dwi Putra R.A., Wiwin Rahmanti
doaj
Signaling Fiscal Regime Sustainability [PDF]
This paper proposes a signaling model of fiscal stabilizations that offers a new perspective on why governments deviate from optimal tax smoothing. In our model, dependable - but not fully credible - governments have an incentive to tighten the fiscal ...
Alessandro Prati, Francesco Drudi
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Public Administration and Development, EarlyView.ABSTRACT Although some studies focus on how bureaucrats' interactions with one another affect performance, they rarely focus on why these public servants collaborate. Bureaucrats' collaboration matters because it can significantly contribute to achieving policy goals.
Nathalie Mendez
wiley +1 more source
Exponential forecasting of the monthly volume of the tourism receipts in Bulgaria
Tourism & Management Studies, 2015 In Compliance with the annual Act for the State Budget, the Bulgarian Ministry of Finance usually makes twice a year an internal budget restructuring in the budgets of the separate Ministries and State Agencies of the Bulgarian State.
Preslav Dimitrov +3 more
doaj
A Growth Oriented Dual Income Tax [PDF]
This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax.
Christian Keuschnigg, Martin D. Dietz
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PLANTS, PEOPLE, PLANET, EarlyView.Recent shifts in flowering times are an index of, and a response to, human driven climate change. However, most information on these flowering changes is heavily skewed to the northern hemisphere. This imbalance limits our understanding of how climate change is affecting ecosystems, including the mismatches of flowering times between species, increased
Ross D. Stewart +3 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT Certain attributes of large‐scale complex systems are often expressed through sets of indicators. For example, the sustainability of an entity, be it a nation, a city, an energy system, a corporation etc., can be effectively represented by indicators and corresponding data series.
Vassilis S. Kouikoglou +1 more
wiley +1 more source
Sustainable Development, EarlyView.ABSTRACT This study examines the asymmetric effects of eco‐innovation on income‐based carbon emissions inequality within G7 economies over the period 1990–2023. Theoretically grounded in innovation diffusion theory and political economy frameworks, we argue that green technological advancements exert non‐linear, directional effects on emissions ...
Brahim Bergougui +5 more
wiley +1 more source