Poland adopted a new pension system in 1999. This new pension system allows Poland to reduce pension expenditure (as a percent of GDP), instead of increasing it – as is projected for the majority of other OECD countries. This paper presents the conceptual background of the new system design....

Includes bibliographical references (p. 33-34).

Partner compensation plans in large accounting firms tend to emphasize either local office profits or worldwide firm profits ("small-pool" or "large-pool" firms, respectively) (Trompeter 1994). Some have expressed concern over possible impairment of auditor independence when a small-pool...

The extent to which service quality is linked to satisfaction, value and behavioural outcomes continues to be debated in the literature. This research investigated two models involving the linkages between service quality, satisfaction, perceived value, repurchase intention and willingness to...

This paper makes a detailed comparison of two major financial services in Singapore: life insurance and stockbrokerage. Relationships of perceptions and expectations of service quality, mean service adequacy (MSA) and mean service superiority (MSS) with service satisfaction and loyalty are...

Background Thousands of shipments of radioisotopes developed in the United States (U.S.) are transported domestically and internationally for medical and industrial applications, including to partner laboratories in European Union (EU) countries. Over the past five years, the Environmental...

This paper identifies and analyzes the changes that have occurred in terms of territorial and commodity structure of agrarian trade (exports) of countries of the Visegrad Group (or V4 -i.e. Czech Republic, Poland, Hungary and Slovakia) in the period 1993-2008. In terms of methodological...

Trading schemes for emission allowances have become a panacea for nations aspiring toreduce their aggregate emissions of greenhouse gases from industry in a cost-effectivemanner. The contention of this paper is that an emissions trading scheme (ETS) shouldnot be based on blanket coverage of...

Agriculture contributes significantly to the emissions of greenhouse gases in the EU. By using a farm-type, linear-programming based model of the European agricultural supply, we first assess the initial levels of methane and nitrous oxide emissions at the regional level in the EU. For a range...

We analyze the effects of EU adoption of a Sky Trust (Barnes and Breslow 2003) on the income distribution of Hungary, a lower-middle income EU member. We use plausible parameters for an EU carbon charge and revenue recycling system, input-output data to track the effect of a carbon charge on...