Many of the costs associated with greenfield residential development are apparent and tangible. For example, regulatory fees, government taxes, acquisition costs, selling fees, commissions and others are all relatively easily identified since they represent actual costs incurred at a given point...

Integrating multiple services into a single network is becoming increasingly common in today’s telecommunications industry. Driven by the emergence of new applications, many of these services will be offered with guaranteed quality of service. While there are extensive studies of the...

Like any other natural resources, hydro resources that are capable of generating electricity at cheaper cost give rise to economic rent. Nepal possesses huge amount of such cheaper hydro resources which is far in excess of the domestic demand. The existing rents levied by the governments are not...

The migrations process is influenced by a series of factors such as: degree of employment, migrant’s salary level in the origin and destination countries, age, gender, education and professional training, economic development, unemployment, prices and purchase power. The migrations flows...

Si bien la maternidad es una de las principales causas de la persistencia de las brechas de género, su impacto en la creciente proporción de madres inmigrantes en Europa es menos conocido. Este artículo se pregunta cómo afecta la carga del cuidado de los hijos a la integración de las...

By the end of year 2010, each member state of the European Union (the EU) ought to incorporate 5.75% of bio-fuels in the total of fuels used for transportation purposes. In order to achieve such a target, tax incentives are implemented by the French government given that the production of...

Die Komplexit?t ist mehr in jeder Hinsicht und darf nicht "simplifziert" werden. Das Ziel dieser empirischen Studie ist eine Antwort auf die Fragen zu finden, ob die objektiv-rationale Komplexit?tsbew?ltigung im Multiprojektmanagement an ihre Grenzen st??t und, daraus abgeleitet, wie...

This study examines accounting compliance using an agency theory framework through an analysis of 220 non-financial Indonesian listed companies’ 2006 annual reports. The level of regulatory compliance is measured using a 29 item index derived from the specific requirements of the Indonesian...

The purpose of this paper is to discuss the differences between accounting for fixed assets under IFRS and U.S. GAAP.  Primarily the discussion will be driven by the question: which standard should the FASB lobby for in its joint effort with the IASB to converge U.S. GAAP with IFRS?  The paper...