Benjamin S. Neuhausen  Stephen J. Burlone 《Journal of Corporate Accounting & Finance》1994,5(3):411-413

The authors of an article about the application of the stock compensation exposure draft published in our Autumn 1993 issue raise two follow-up points.  相似文献   

    

Murray S. Akresh  Debra A. Rudin 《Journal of Corporate Accounting & Finance》1993,4(3):311-317

Anticipating new financial statement changes under FAS 106, savvy employers are moving now to prefund nonpension postretirement benefit liabilities. Here's how to do it.  相似文献   

    

Andrea S. Kramer  J. Clark Heston 《实用企业财务杂志》1993,6(3):73-80

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Murray S. Akresh  Barbara S. Bald 《Journal of Corporate Accounting & Finance》1993,5(2):197-203

Due to the decline in interest rates in 1993, the SEC staff is focusing on the discount rates being used for pension and postretirement benefit accounting under FASB Statement of Financial Accounting Standards (FAS) 87, “Employers' Accounting for Pensions,” and FAS 106, “Employers' Accounting for Postretirement Benefits Other Than Pensions.”Employers will need to assess their discount rates and, for some, reduce those rates significantly. This article highlights the SEC staffs concerns and the important financial statement implications of reducing discount rates. We also provide employers with an effective action plan to deal with this issue.  相似文献   

    

Deborah S. Kleiner 《Employee Responsibilities and Rights Journal》1995,8(1):1-20

In the past decade, there has been a multiplicity of lawsuits by employees against former employers based on defamatory references. Many of these lawsuits have proven to be successful and have caused wary employers to use great care in providing references. A number have gone so far as to refuse to provide references at all, instead adopting a “no-comment” policy, often on the advice of legal counsel. This article reviews defamation laws within the context of employee references. Recent cases and trends are analyzed, guidelines to avoid liability are suggested, and a critique of the traditional legal advice of “no-comment” is provided. Finally, business-related and socioethical aspects of the problem are considered.  相似文献   

    

Lilly FS  Lilly CC 《Benefits quarterly》1993,9(2):65-71

Employers seek to manage risk in their group health and life insurance plans through wellness programs and certain hiring practices. In both cases, the Americans with Disabilities Act may ultimately affect the use of these forms of risk rating on the grounds that they are discriminatory.  相似文献   

    

Luiz C.M. Miranda  Carlos A.S. Lima 《Technological Forecasting and Social Change》2012,79(4):744-765

In this paper we present a quantitative analysis of the evolution of some Internet and ICT evolution indicators. It focuses on the number of Internet hosts, the Internet penetration index, the ICT development index and the software/protocols development. In addition, we analyzed the series of most impacting events building up the Internet along the last fifty years. These analyses were carried out using the multi-logistic procedure recently proposed by the authors. Our results for hosts counting, penetration index and software/protocols development are compatible with the onset of some radical changes in the Internet technology to be currently underway and we forecast new growth rate peaks to occur by 2015. The software/protocols were found to having been powered by bursts of creativity with periods of the order of the Kuznets and Kondratiev economic cycles. Similar conclusions were drawn from the series of main events building up the Internet. Despite the clear signs of worldwide improvement in the ICT infrastructure and usage between 2002 and 2007 obtained from the ICT development index, its cross-correlation with the human development index (HDI) revealed the presence of a group of countries whose improvements in the operational ICT index are disconnected from their corresponding HDI improvements.  相似文献   

    

Pedro S. Amaral  Erwan Quintin 《International Economic Review》2010,51(3):785-811

We present a model of economic development where the importance of financial differences caused by limited enforcement can be measured. Economies where enforcement is poor direct less capital to the production sector and employ less efficient technologies. Calibrated simulations reveal that the resulting effect on output is large. Furthermore, the model correctly predicts that the average scale of production should rise with the quality of enforcement. Finally, we find that the importance of limited enforcement rises with the importance of capital in production.  相似文献   

    

Russell S. Sobel  Nabamita Dutta  Sanjukta Roy 《Kyklos》2010,63(1):133-143

Previous literature stresses the importance of free media for economic development. By its nature TV, radio, and newspapers cross borders, allowing citizens to easily sample media from neighboring countries. This creates pressure for domestic reform and spreads media freedom between countries. Using spatial econometric techniques, and a sample of 102 countries, we test for the presence of geographic spillovers in media freedom. We find that a country's level of media freedom significantly depends on its neighbors. Countries ‘catch’ approximately 20 percent of their media freedom from neighboring countries. Our results are robust to alternative specifications and measures of press freedom.  相似文献   

    

Jai-Young Choi  Eden S. H. Yu 《Review of International Economics》2010,18(1):81-94

This paper investigates the analytical implications of partially mobile capital among sectors arising in the context of the two-sector general-equilibrium Harris–Todaro (HT) model. It is shown that under partially mobile capital, unlike the case of totally mobile or immobile capital, labor growth (capital accumulation) may destabilize sectoral capital movement and lower the welfare of a small country if the agricultural rental rate is lower (higher) than the manufacturing rental rate. While the price–output response is always normal in a stable system, the Rybczynski type of factor endowment–output response requires more stringent conditions ( vis-à-vis perfectly mobile or immobile capital case).  相似文献