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11.
What Can Child Anthropometry Reveal About Living Standards and Public Policy? An Illustration from Central Asia 总被引:1,自引:0,他引:1
The paper considers the case for the use of data on weight and height of children to assess living standards and public policy, contrasting them with monetized measures of welfare based on household incomes or expenditures. Data on child anthropometry are then used from Uzbekistan, the most populous of the Central Asian republics of the former Soviet Union, to investigate rural–urban differences in living standards, the impact of kindergartens on nutritional status, and the targeting of means-tested social assistance. Conclusions are drawn for the use of information on child anthropometry in the design of public policy. 相似文献
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Abed AL-Nasser Abdallah Wissam Abdallah Ahmad Ismail 《The International Journal of Accounting》2012,47(2):168-197
This paper explores whether the effects of cross-listing on analyst following and forecast error differ among firms with different accounting standards. The results reveal a higher increase in the number of analysts for cross-listed firms that follow their home country's GAAP prior to cross-listing and reconcile or switch to IAS/US GAAP or UK GAAP after cross-listing, compared to those that adopt IAS or US GAAP prior to cross-listing. We find that firms that switch to IAS/US GAAP have a higher increase in analyst following after cross-listing compared to firms that reconcile to IAS/US GAAP. In addition, we find a higher increase in analyst following after cross-listing for firms from low-level accounting standards environments compared to firms from high-level accounting standards environments. Our results show evidence of an increase in the magnitude of analysts’ forecast error after cross-listing for firms that follow their home country's GAAP pre-cross-listing but reconcile post-cross-listing to IAS/US GAAP or UK GAAP. On the other hand, we report a decrease in forecast error for firms that switch to IAS/US GAAP. 相似文献
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Ismail M. Cole 《Applied economics》2013,45(12):1321-1325
Using Brazilian data spanning the period 1910–75,new evidence is presented on the hypothesis that a country's fiscal dependence on trade taxes is inversely related to her level of economic development, at least once the latter passes a certain threshold. Unlike previous studies, this study uses methods which highlight the dynamic and temporal nature of the underlying relationships. The results indicate strong support for the hypothesis and also suggest that the conflicting time-serious evidence can be reconciled. 相似文献
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Ismail Adelopo 《Advances in accounting, incorporating advances in international accounting》2011,27(2):338-345
This study examines voluntary disclosure practices amongst listed companies in Nigeria. Results from univariate and multivariate analyses of 52 listed companies suggest an average voluntary disclosure of 44% based on modified Meek, Roberts and Gray (1995) disclosure index comprising 24 disclosure items. The study found significant positive relationship between voluntary disclosure and firm size, measured as the natural logarithm of total asset. The study documents significant positive relationship between market-based definition of firm performance and voluntary disclosure. The study also found significant negative relationship between percentage of block share ownership and percentage of managerial share with firm disclosures. The study has important implication for both individual and institutional investors globally, regulators and policy makers in developing economies. 相似文献
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Faizel Ismail 《Development Southern Africa》1995,12(1):35-44
According to Wood there is a strong causal relation between education of the population and exports of manufactures. Also, a country that is rich in natural resources will tend to have low manufactured exports, which will be exacerbated by low investment in education. Wood's model is applied to South Africa. Increasing the education of the population will be crucial for expanding higher‐value‐added manufactured exports, increasing per capita incomes and reducing earnings inequality in South Africa. 相似文献
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Mohamed Battour Mohd Nazari Ismail Moustafa Battor 《International Journal of Tourism Research》2011,13(6):527-540
The success of marketing destinations for Muslim tourists could be guided by observing Islamic teachings in tourism activities. This study is a trial to explore which Islamic attributes of destinations could be used a base for tailoring Halal tourist packages. Qualitative data were collected by conducting two focus group discussions and fifty three interviews in Malaysia. Two major aspects are identified which may attract Muslim tourists. Some suggestions are also presented to satisfy Muslim tourists. Copyright © 2010 John Wiley & Sons, Ltd. 相似文献