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Spatial Dependence of Regional Unemployment in the European Union
Niebuhr, Annekatrin - 2002
The findings of recent studies on adjustment processes suggest that regional labour markets in the EU and the US differ significantly. Low wage flexibility and limited labour mobility in European countries involve persistent unemployment differentials across regions. However, the spatial...
Persistent link: https://www.econbiz.de/10009442395
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Mulling Over Massachusetts: Health Insurance Mandates And Entrepreneurs
Jackson, Scott - 2008
The author examines the impact of the Massachusetts’ health reform law of 2006,Chapter 58 of the Acts of 2006: An Act Providing Access to Affordable, Quality,Accountable Health Care, which uses both individual and employer insurance-mandateson Entrepreneurship in the formation of new...
Persistent link: https://www.econbiz.de/10009458929
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Market Value vs Historical Cost Valuations of Fixed Assets in the Context of International Convergence
Varga, Alexander Y - 2011
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...
Persistent link: https://www.econbiz.de/10009468753
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U.S. GAAP Convergence to IFRS and the Risk Implications Involved in Convergence
Salzman, Benjamin J. - 2011
The purpose of this thesis is to examine in depth the process of U.S. GAAP convergence to IFRS. The thesis begins by … providing the history of convergence, which include all the measures that have led to the FASB’s and IASB efforts today. Some … convergence or endorsement of IFRS. The conclusion includes interviews of three Deloitte professionals on their opinions of …
Persistent link: https://www.econbiz.de/10009468755
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Leases: Off-Balance Sheet Financing and the Strive for Transparency Today
Edman, Brian R - 2011
continuing search for convergence of FASB and IASB as they strive to make leases as transparent and honest as possible. …
Persistent link: https://www.econbiz.de/10009475121