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Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
Ding, Yuan; Richard, Jacques; Stolowy, Hervé - HAL - 2008
The objective of this paper is to illustrate that the change in shareholders' attitude towards firms (from stakeholder model to shareholder model) influences the accounting treatments of goodwill. Our study is based on four countries (Great Britain, the United States, Germany, and France) and...
Persistent link: https://www.econbiz.de/10009151311
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Why is the gender wage gap in Japan so large compared with France? : a comparison based on decomposition analysis
Hori, Haruhiko; Nohara, Hiroatsu - HAL - 2006
countries : France, an industrialized country where the disparities between sexes are outstandingly small, and Japan, where they … are particularly large. It is also proposed to explore the reasons why the male/female wage gap is so large in Japan in … markets in Japan and France. When it comes to the gender wage gaps, it is necessary to take the general structure of wages and …
Persistent link: https://www.econbiz.de/10008790464
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Revitalizing the Jamaican Economy: Policies for Sustained Growth
Thomas, Desmond; Artana, Daniel; Zavala, Emilio Osambela; … - Inter-American Development Bank
Revitalizing the Jamaican Economy: Policies for Sustained Growth aims to improve our understanding of the constraints to social and economic development in Jamaica. It also proposes practical solutions to overcome some of those problems. This book is a collection of studies commissioned by the...
Persistent link: https://www.econbiz.de/10010943462
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Revitalizing the Jamaican Economy: Policies for Sustained Growth
Artana, Daniel; Zavala, Emilio Osambela; Thomas, Desmond; … - Inter-American Development Bank
Revitalizing the Jamaican Economy: Policies for Sustained Growth aims to improve our understanding of the constraints to social and economic development in Jamaica. It also proposes practical solutions to overcome some of those problems. This book is a collection of studies commissioned by the...
Persistent link: https://www.econbiz.de/10010895467
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Penetration of the Self-Assessment System for Income Tax: Half-a-Century's Experience in Postwar Japan
Usui, Nobuaki - Inter-American Development Bank - 2002
This paper analyzes why Japan introduced the self-assessment system for "income tax" in such adverse circumstances …
Persistent link: https://www.econbiz.de/10009206199
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The Japanese Tax Administration
Okada, Yoshiyasu - Inter-American Development Bank - 2002
This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which …
Persistent link: https://www.econbiz.de/10009193397
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Inflows of Capital to Developing Countries in the 1990s: Causes and Effects
Calvo, Guillermo A.; Leiderman, Leonardo; Reinhart, … - Inter-American Development Bank - 1994
This paper discusses the changing pattern of capital flows to developing countries. The analysis is heavily colored by recent events. It concentrates on the principal facts, developments, and policies that characterize the current episode of capital inflows to Asia and Latin America.
Persistent link: https://www.econbiz.de/10010943867
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2013 Latin American and Caribbean Macroeconomic Report: Rethinking Reforms: How Latin America and the Caribbean Can Escape Suppressed World Growth
Powell, Andrew - Inter-American Development Bank - 2013
Global growth projections have waned since last year and growth may be suppressed below potential for several years to come. Lower global growth will, all things being equal, imply lower growth in Latin America and the Caribbean. At the same time, clear limits to the potential use of monetary...
Persistent link: https://www.econbiz.de/10010672948
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All that Glitters May Not Be Gold: Assessing Latin America`s Recent Macroeconomic Performance
Izquierdo, Alejandro; Talvi, Ernesto; Catão, Luis; … - Inter-American Development Bank - 2008
Latin America is growing fast and fundamentals look healthier. Are these achievements here to stay? Strong commodity prices may not last forever and a US recession could have major repercussions in the region. Should countries prepare now for tomorrow's crisis? What is the top-ten list on the...
Persistent link: https://www.econbiz.de/10010673293
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GVAR Dataset
Cesa-Bianchi, Ambrogio; Pesaran, M. Hashem; Rebucci, … - Inter-American Development Bank - 2012
This is the data used for the estimation of the GVAR model as in "China's Emergence in the World Economy and Business Cycles in Latin America" (access the study in the related URL Section). The dataset includes quarterly data for twenty-five major advanced and emerging economies plus the euro...
Persistent link: https://www.econbiz.de/10010673301