Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Requiring companies to expense options in the absence of any satisfactory method to evaluate their costs would be inconsistent with the principles and objectives of accounting.

Laboratories have historically been under supported in developing country health systems resulting in poor quality diagnosis and inadequate disease surveillance. Laboratory professionals are predominantly male with relatively limited female labor participation, with potential gender based...

The Development Effectiveness Review 2012 Report is the sixth annual corporate performance review of the Asian Development Bank (ADB). It assesses progress in implementing Strategy 2020, ADB’s long-term strategic framework, using the performance indicators, baselines, and targets in the ADB...

Based on analysis of reading performance data from 475 third-graders in Peru, this study makes recommendations on improving reading tests, choice of reading standards, and how to present the results at the school and individual levels. The paper reviews the literature on using reading skills...