In the past few years the provision of financial services to low-income clients via microfinance programs has drastically increased due to its positive effects on development. There are plenty of policy concerns surrounding the triad of microfinance, poverty reduction, and female empowerment....

Since 1999, the French accounting rules have been undergoing many reforms generated by the IFRS. In France, adoption of IFRS standards is mandatory for the accounts published by listed companies, and optionally for consolidated accounts of the non-listed companies. The accounts of French...

в предлагаемой статье автор анализирует концепции, связанные с ограничением свободного усмотрения в гражданском праве. В статье автор приходит к выводу, что в...

The objective of this scientific approach is to present a valid and reasoned opinion on the contribution of a modern method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a comparative study of traditional methods of calculation and...

This article provides insight into how ethically sensitive requests for the use of assisted reproductive technologies (ARTs) are dealt within the daily practice of a Dutch fertility clinic. The findings presented are part of an ethnographic study conducted in this clinic from September 2003...

The Environmental Kuznets Curve (EKC) first emerged in the 1990s as a means of describing the changing relationship between growth and environmental degradation. The EKC is based on the view that, as a nation's per capita real GDP rises over time, environmental quality initially deteriorates but...