This report discusses findings from a survey of 660 randomly selected Michigan residents in winter 2007. The survey examined attitudes of Michigan residents toward eight strategies to resolving situations where current revenues are inadequate to support local services at past levels. The...

The paper analyzes the main differences between IFRS and Basel Committee on Banking Supervision at the preparation of the financial statements, identified challenges and the way forward in disclosing information in accordance with IFRS.

Formation of the Producers Export Company (PEC) in 1958 was a first attempt by grain cooperatives to develop an export merchandising program. PEC's nationwide membership had different export needs and financial resources which imposed constraints on PEC's strategy and operations. A lack of...

Cooperation of small horticultural producers and the effectiveness of this cooperation is a very important issue for the development of the agricultural sector in Ukraine. Therefore, the goals of this study are analysis of existing models of cooperation, and identification of cooperation models...

В статье проанализированы основные отличия между требованиями МСФО и Базельского комитета банковского надзора при составлении финансовой отчетности,...