After independence, energy and food subsidies became a cornerstone of the social contracts in the Middle East and North Africa (MENA) countries. Governments spent heavily to reduce poverty and strengthen their own legitimacy. However, as government rents faded, subsidy spending became...

After independence, energy and food subsidies became a cornerstone of the social contracts in the Middle East and North Africa (MENA) countries. Governments spent heavily to reduce poverty and strengthen their own legitimacy. However, as government rents faded, subsidy spending became...

Mit der Implementierung des Bestellerprinzips - wer den Makler beauftragt, muss ihn auch bezahlen - hat der Gesetzgeber einen Wechsel der Zahllast fuer die Courtage vom Mieter zum Vermieter vorgenommen. Mit Hilfe eines sequentiellen Verhandlungsspiels wird hier diskutiert, inwieweit der Wechsel...

Clawbacks are contractual provisions in executive compensation contracts that allow for an ex post recoupment of variable pay if certain triggering conditions are met. As a result of regulatory responses to financial crises and corporate scandals as well as of growing shareholder pressure to...

Mit der Implementierung des Bestellerprinzips - wer den Makler beauftragt, muss ihn auch bezahlen - hat der Gesetzgeber einen Wechsel der Zahllast für die Courtage vom Mieter zum Vermieter vorgenommen. Mit Hilfe eines sequentiellen Verhandlungsspiels wird hier diskutiert, inwieweit der Wechsel...

The paper documents important differences in payment for order flow (PFOF), spreads, and price improvement across asset classes. In stocks, we show that PFOF is small. While many retail trades are executed off-exchange, we find that they receive meaningful price improvement, particularly when...

Zakat is one of the five pillars of Islam and can be understood as a form of religious duty, purifying one's wealth and at the same time functioning as a means to redistribute wealth to those in need. In Arabic, zakat means, among others, growth and purity (Dean and Khan 1997). In...

Zakat is one of the five pillars of Islam and can be understood as a form of religious duty, purifying one's wealth and at the same time functioning as a means to redistribute wealth to those in need. In Arabic, zakat means, among others, growth and purity (Dean and Khan 1997). In...

Mit der Implementierung des Bestellerprinzips - wer den Makler beauftragt, mußs ihn auch bezahlen - hat der Gesetzgeber einen Wechsel der Zahllast für die Courtage vom Mieter zum Vermieter vorgenommen. Ob die intendierte Entlastung der Mieter gelingt, hängt maßgeblich vom Grad der...

Mit der Implementierung des Bestellerprinzips - wer den Makler beauftragt, mußs ihn auch bezahlen - hat der Gesetzgeber einen Wechsel der Zahllast für die Courtage vom Mieter zum Vermieter vorgenommen. Ob die intendierte Entlastung der Mieter gelingt, hängt maßgeblich vom Grad der...

We analyze the costs and benefits of clawback provisions that enable firms to recover incentive compensation from top management if financials are restated. In a simple contracting model, we find that a clawback provision effectively lengthens the horizon of incentives and curbs misreporting....

Der vorliegende Beitrag veranschaulicht die Entstehungsgeschichte und den aktuellen Stand der deutschsprachigen Medienökonomie. Neben der Diskussion früherer sowie ihrer inter- und transdisziplinärer Ansätze wird durch die schwerpunktmäßige Erörterung der Grenzen marktlicher...

With effect from 1 January 2012, according to The NATIONAL BANK of ROMANIA No. 27/2010, International Financial reporting standards (IFRS) have become the basis of the accounting system used by credit institutions in Romania. In this context, the regulatory framework relating to the adjustments...

Provisions are accounting tools scripting correlation with economic reality factual records. Reserves are the reserve for possible future foreseeable losses that may result from ordinary activities included the costs of which will be covered any losses or to pour revenue due to cancellation...

The purpose of the study is to establish challenges in the teaching and learning of Christian that affect the provision of HIV/AIDS in Kenya. The objective of this study was to establish the preparedness of CRE Teachers in provision and integration HIV/AIDS education in Kenya. The research...

This paper reviews existing reform programs and strategies currently existing in agricultural extension in India. It distinguishes strategies that have been employed to strengthen both the supply and demand sides of service provision in the area of agricultural extension, and it reviews the...

The purpose of the study is to establish challenges in the teaching and learning of Christian that affect the provision of HIV/AIDS in Kenya. The objective of this study was to establish the preparedness of CRE Teachers in provision and integration HIV/AIDS education in Kenya. The research...

В статье рассматриваются понятия создания резерва для природоохранной деятельности и компенсации экологического ущерба от хозяйствования, особенности их...

The New civil code in the Czech Republic re-implemented earnest into legislation. This article handles with this instrument – substance of earnest, its functions which are important for the decision on accounting treatment of earnest (proof, secure and penalize). Also distinction between...

Der vorliegende Beitrag veranschaulicht die Entstehungsgeschichte und den aktuellen Stand der deutschsprachigen Medienökonomie. Neben der Diskussion früherer sowie ihrer inter- und transdisziplinärer Ansätze wird durch die schwerpunktmäßige Erörterung der Grenzen marktlicher...

We examine the audit committee characteristics for S&P 600 firms that voluntarily adopt clawback provisions in their executive contracts. We find empirical evidence to show that audit committees in firms with voluntary clawback provisions meet more often, are larger, and have a larger proportion...

The article reveals tendencies and gives assessment of the character of development of infrastructure of the state culture and reveals problems of its functioning. Activation of cultural processes in Ukraine resulted in changes in the network of the objects of culture. Network of cultural...

Uncertainty of organisation of resource flows complicates the tasks of planning the production output in a company, which could result in problem situations with considerable expenditures for their overcoming, since such situations, first of all, cause temporal shifts in the process of...

Неопределенность организации ресурсных потоков усложняет задачи планирования производственного выпуска на предприятии, что может приводить к проблемным...

В статье выявлены тенденции, произведена оценка характера развития инфраструктуры культуры государства и выявлены проблемы ее функционирования. Активизация...

An Orten für den Tausch von Waren und Diensten wuchsen Städte. Im 19. Jahrhundert entstanden die Kaufhäuser zur Versorgung der in die Agglomerationen strömenden Bevölkerung, im 20. Jahrhundert von Amerika kommend die Shopping-Center und -Malls. Die damit einhergehende Zunahme der...