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IFRS and the FASB: a marriage not made in heaven
Sy, Aida; Tinker, Tony; Okcabol, Fahrettin - In: African Journal of Economic and Sustainable Development 1 (2012) 4, pp. 329-336
Reporting Standards (IFRS). The elephant in the room is the USA. The USA is the last but most important hold-out. Without a US …). We will show that in the USA, IFRS is dead-in-the-water. Yet many commentators, officials and observers are in denial … adoption of IFRS, IFRS will be relegated to a second-rate set of standards, used by countries that cannot afford (or meet) the …
Persistent link: https://www.econbiz.de/10010670302
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Africa does not need IFRS
Sy, Aida; Tinker, Tony - In: African Journal of Accounting, Auditing and Finance 2 (2013) 1, pp. 1-8
Reporting Standards (IFRS) enterprise aims to introduce a single global accounting and financial reporting language that would …
Persistent link: https://www.econbiz.de/10010682890
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Governing structural change and externalities in agriculture: toward a normative institutional economics of rural development
Petrick, Martin - Leibniz-Institut für Agrarentwicklung in … - 2004
The paper aims at a conceptual contribution to the normative economic analysis of rural de-velopment (RD) policies. RD is regarded as a problem of interaction between individuals; (lacking) structural change or the (missing) integration of externalities are therefore recon-structed as...
Persistent link: https://www.econbiz.de/10008526818
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An analysis of the credit rating agencies
D'Amato, Stephen - In: International Journal of Critical Accounting 6 (2014) 3, pp. 258-283
rating methodology and assess the ratings of these agencies in regards to Greece, France, and the USA. …
Persistent link: https://www.econbiz.de/10010888509
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Transfer students from two-year institutions to four-year institutions at the course-level: a case of minority students population
Kagochi, John; Durmaz, Nazif - In: International Journal of Education Economics and Development 5 (2014) 3, pp. 257-266
This paper empirically investigates the performance of transfer students from two-year colleges to four-year institutions at the course-level, especially colleges with significant minority student population. Advantages of looking at transfer student's performance at the course level are;...
Persistent link: https://www.econbiz.de/10010944823
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The financial contagion effects of the subprime crisis on BRIC countries
Hmida, Mourad - In: International Journal of Managerial and Financial Accounting 6 (2014) 3, pp. 175-188
phenomenon between the financial markets of the USA, Brazil, Russia, India and China during the current crisis. …
Persistent link: https://www.econbiz.de/10010944841
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Designing a large-scale emergency logistics network - a case study for Kentucky
Umut Rıfat Tuzkaya; Heragu, Sunderesh S.; Evans, … - In: European Journal of Industrial Engineering 8 (2014) 4, pp. 513-532
During a medical emergency in the USA, critical medical supplies such as medications, vaccines, gloves, masks and …
Persistent link: https://www.econbiz.de/10010944888
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Oil spills: are corporations responsible for protecting the environment? USA and Africa
Wrigley, Eric - In: African Journal of Economic and Sustainable Development 3 (2014) 3, pp. 237-253
The purpose of this paper is to answer the following question: are corporations responsible for protecting the environment? In order to answer this question, this paper addresses the following topics: major oil spills, corporate social responsibility, corporate social irresponsibility,...
Persistent link: https://www.econbiz.de/10010944906
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Provider perceptions of electronic medical records and e-prescribing and their integration into safety net clinics
Hotchkiss, Renee Brent; Mason, Mondi A.; John R. … - In: International Journal of Public Policy 8 (2012) 1/2/3, pp. 79-91
This paper reports the findings of a formative study that examined knowledge, readiness, and perceptions of healthcare providers in safety-net clinics about electronic medical records (EMR) and e-prescribing. It was conducted in six safety net clinics in southeast Georgia that serve a...
Persistent link: https://www.econbiz.de/10011015199
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The Muslim veil in the USA and France: a comparative analysis of law and policy
Salton, Herman T. - In: International Journal of Public Policy 10 (2014) 6, pp. 333-367
The USA and France are often perceived as having different, if not antipodal, legal and political systems. At first … sight the treatment of the Muslim veil at school confirms this impression, for this piece of clothing is seen in the USA as … angle. By adopting a comparative perspective, it looks at the treatment of the Muslim veil in France and the USA before 2004 …
Persistent link: https://www.econbiz.de/10011015200