We explore the impact of major labor and product market reforms on current account dynamics using a new 'narrative' database of major changes in employment protection for regular workers and product market regulation for non-manufacturing industries covering 26 advanced economies over the past...

Financial inclusion efforts seek to ensure that all members of an economy can have access to and effectively use appropriate financial services. Improving financial inclusion has become a significant concern for developed and developing countries alike. There are many indicators of financial...

Financial inclusion efforts seek to ensure that all members of an economy can have access to and effectively use appropriate financial services. Improving financial inclusion has become a significant concern for developed and developing countries alike. There are many indicators of financial...

The accounting standardization process is in progress at international and regional level, more and more countries have reached the same conclusion of enforcing high quality accounting standards like IAS / IFRS. There are various reasons for Romania adopting the international accounting...

The trade deficit and specifically the current account deficit are the main challenges that Kosovo‘s economy is facing. According to the Balance of Payments Statistics (BOP), the trade balance of goods is the largest component, expressed in absolute and relative terms and consequently it...

Проблема нехватки средств, которая возникает перед государством сегодня, есть результат их неоптимального перераспределения вместо общепринятого в мире...

The aim of non-profit entities is not that of obtaining economic benefits or advantages but that of mainly carrying on charity actions, respectively of helping certain social categories of people. In specialty literature we find rather scarce articles referring to accounting treatments of...

One problem highlighted by the specialized literature is to identify the most appropriate ways of deflating the national accounts aggregates. Starting from this, the authors present the issue of the price indices used in the construction of National Accounts, highlighting the peculiarities of...

Because credit and insurance markets are imperfect and intrafamily transfers and how children use their time outside school hours are private information, the second-best policy makes school enrollment compulsory, forces overt child labor below its efficient level (if positive), and uses a...

This article summarizes the citations and the comments of contents of the entire year 1931 in periodical Účetní listy (The bookkeeping letters), which was based in pre-war Czechoslovakia as an important professional monthly magazine and was widely respected and accepted by experts.

Основываясь на принципе единства денежных средств и казны, ЕКС является банковским счетом или комплексом связанных счетов, через который правительство...

Analysis of financial position based on the balance sheet is mainly aimed at assessing the extent to which financial structure chosen by the firm, namely, financial resources, covering the needs reflected in the balance sheet financed. This is done through an analysis known as horizontal...

Представлены учетные процедуры, дополняющиеся и изменяющиеся под воздействием изменения объективной реальности: эволюционная концепция объясняет усложнение...

Capital account openness and exchange rate flexibility in 11 Asian countries are examined. Asia has made slow progress on de jure capital account openness, but has made much more progress on de facto capital account openness. While there is a slow pace of increase in exchange rate flexibility,...

The accounting and financial registering of the expenditures regarding the projects of mines closure, preservation, and ecology works financed by the International Bank for Reconstruction and Development are carried out according to the Accountancy Law no. 82/1991, re-published, and to the new...

The establishment of new accounting rules for expensing options would likely do more harm than good.

The Finance Minister Shri Raghavji presented the budget for the year 2008-09, with a budgetary deficit of Rs 91.43 crore.

Child Labor, School Attendance, and Intrahousehold Gender Bias in Brazil Patrick M. Emerson and Andre Portela Souza An extensive survey data set of Brazilian households is used to test whether intrahousehold gender bias affects the decisions of mothers and fathers to send their sons and...

The establishment of new accounting rules for expensing options would likely do more harm than good.

Examining child labor through the lenses of weak agency, distributive inequality, and harm suggests that not all work performed by children is equally morally objectionable. Some work, especially work that does not interfere with or undermine their health or education, may allow children to...

Despite recent multilateral efforts to single out child labor in debt bondage as one of the worst forms of child labor, several important questions have yet to be addressed: How pervasive is the phenomenon? Are there systematic correlations between the incidence of children in debt bondage and...

The problem of child labor has moved from a matter of regional and national concern to one of international debate and possible global persuasion and policy intervention. In crafting policy for mitigating this enormous problem of our times, it is important to start with a proper theoretical and...