Persistent Organic Pollutants (POPs) threaten human health and the global environment. Recognizing their dangers many countries began to limit or ban POPs production, use, and release in the 1990s. Eventually the Stockholm Convention on POPs, was adopted in 2001 and entered into force in 2004....

The rising prices of crude oil in the world market and the continuing global trend to mainstream renewable energy use have prompted the Philippines to consider alternative fuels. Since 2006 when a new law was implemented requiring a 10 % blend to unleaded gasoline, the use of ethanol has...

Purpose – This paper aims to introduce and discuss a new contextual framework to explain the processes of management accounting change in various organizations. Design/methodology/approach – Having an institutional perspective, the paper develops a “conceptual contextual framework” of...

Purpose – The purpose of this study is to survey the corporate social and environmental reporting (CSR) practices of Egyptian corporate entities. It aims at contributing to the body of knowledge on the CSR disclosure phenomenon in developing/transitional economies. Design/methodology/approach...

Purpose The purpose of this paper is to re-examine the motivation to manage earnings in US mergers and acquisitions (M&As) by investigating whether the enactment of Sarbanes-Oxley act (SOX) has affected pre-merger earnings management. Design/methodology/approach The authors used a sample of over...

"This paper examines the manner in which labour services are modelled in the aggregate production function, concentrating on the specification of the relationship between the number of persons employed and average hours worked. We argue that, given the presence of quasi-fixed costs of...

The last major contraction experienced by the Australian economy took place over the period 1989/90 - 1992/93. In that period aggregate employment fell by 7.5% in Victoria but only by 2.9% in New South Wales. This paper aims to do two things. First, to explain why there is such a large...

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