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Balanced scorecard has proven to be a functional tool for large companies, however, small- and medium-sized enter-prises (SME) have experienced it too complicated for their purposes. The aim of this r...
I discuss the measurement of world poverty and inequality, with particular attention to the role of purchasing power parity (PPP) price indexes from the International Comparison Project. Global ineq...
We overview the roles of production structure models in measuring fisheries’ productive performance to provide policy-relevant guidance for fishery managers and analysts. In particular, we summarize t...
Labor market areas (LMAs) have long been a staple of regional and urban analysis. As commuting patterns have expanded over time, these areas have become larger and more complex, and the dichotomous de...
The solubility of CO2 in ester mixtures under high pressures are studied in this article. The constant-volume method is used to determine the solubility of CO2 in DMC + diethyl carbonate system, DMC +...
The paper analyses the debate on the relationship between trade liberalization and the harmonization of social policies in the context of European integration. It is divided into two parts. The first ...
I discuss the measurement of world poverty and inequality, with particular attention to the role of purchasing power parity (PPP) price indexes from the International Comparison Project. Global inequa...
Living Standards Measurement Study (LSMS) household surveys have become an important tool in measuring and understanding poverty in developing countries. The Development Economics Research Group (DECR...
Our research follows the path of fair value as a term and concept, as well as its disclosure, measurement and recognition back from 1953 until our days, and analyzes the regulations issued by United S...
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
A value creating based on efficiency is a decisive factor for successful firm. Firms try to identify, control, and measure factors accelerating efficiency and final value. One of the key value drivers...
Despite of the increasing relevance of strategic performance measurement and management control and many research projects relating to these issues there is yet little evidence about the state-of-the-...
Though measurement is a key aspect of financial accounting and reporting, fundamental measurement issues remained outside proper consideration for a long time and yet have not been solved satisfactory...
As an alternative to the conventional methods for measuring chronic poverty, this paper proposes to use an interpersonal comparable measure of permanent income as a basis for defining and measuring ch...
Application of IAS 41 Agriculture is controversial. There is a lack of re­search in this area. Starting point of this paper is an analysis of special characteristics in agriculture. In comparison ...

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