Purpose – The equator principles constitute an international voluntary code developed by banks to encourage consideration of environmental and social issues in project financing. Such codes can flexibly bridge the gap between individual companies' sustainability initiatives and mandatory,...

Objective;To examine the associations between obstructive sleep apnea (OSA) and obesity among young adults. Design and Methods;A total of 2911 college students in Thailand participated in the study. Anthropometric measurements and blood pressure were taken by trained research staff. Results;...

The ridge and furrow farming of rainfall concentration (RC) system is being promoted to increase water availability to crops for improving and stabilizing agricultural production in the semiarid Loess region of northwest China. In the system, plastic-covered ridges serve as rainfall harvesting...

The paper assesses the international status of the Chinese currency renminbi (RMB) by recounting and reviewing the recent polices China instituted to promote the use of the RMB in the global market. The evidence suggests that the RMB is gaining acceptance overseas. However, compared with the...

By developing a synthesis of documents that have been released officially under the revenue recognition project jointly run by the International Accounting Standards Board and Financial Accounting Standards Board, this article points out that the earning generation and realization process over...

The recent rapid growth of China’s economy has reopened historical debate about the extent to which it prospered during the Míng and Qīng dynasties (1368-1911) through developing a significant market orientation on the base of its underlying agricultural bureaucratic feudalism. As a...

The paper explores the monitoring by 'external Names' (the principals) of 'working Names' (their agents) in the Lloyd's insurance market of the 1970s and early 1980s. The market was relying heavily on external Names to finance its rapid growth; and these principals were dependent upon their...

The Association of British Insurers' (ABI) proposals for an 'accruals' method would have the effect of 'front-loading' profits reported on life assurance business compared with the traditional 'statutory solvency' basis. The ABI argued that adoption of the method would lead to a more realistic...