Accident insurance coverage for pupils and teachers

Thesis (Ed.M.)--Boston Universit

Transporte de la aminopeptidasa I a la vacuola de 'Saccharomyces cerevisae': identificación y caracterización de nuevos componenetes del proceso

Tesis doctoral inédita leída en la Universidad Autónoma de Madrid, Facultad de Medicina, Departamento de Bioquímica. Fecha de lectura: 19 de Junio 200

The perseverance of Pacioli's goods inventory accounting system

This paper details sources of the 'undoubtedly strange' (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research

A survey of shipping finance research: setting the future research agenda

Financing shipping related investment projects has always been a focal area of debate and research within the international maritime industry since access to funding can determine the competitiveness of a capital-intensive business as well as its success or failure under adverse market conditions. This paper provides, for the first time, a comprehensive and structured survey of all published research in the area of shipping finance and investment. The review spans approximately four decades (1979-2018) of empirical evidence, including 162 studies published in 48 scholarly journals, complemented with select books and book chapters. The study provides a bibliometric analysis and comprehensive synthesis of existing research offering an invaluable source of information for both the academic community and business practice, shaping the future research agenda in shipping finance and investment

An empirical analysis of the effectiveness of Canada's unemployment insurance programme as an automatic stabilizer

During recent years unemployment insurance has come to be recognized as an automatic stabilizer in the economy. This implies that unemployment insurance programmes operate so as to automatically dampen both economic expansions and contractions. In Canada, however, little empirical research aimed at determining the magnitude of this dampening effect has been undertaken. In an attempt to fill this void, this study makes an empirical assessment of the effectiveness of Canada's unemployment insurance programme as an automatic stabilizer. To do this the period 1950-1965 was broken down into its component periods of economic expansion and contraction. This period was chosen to reflect modern postwar economic conditions. The component periods consisted of three downswings and four upswings. Three techniques were then employed to determine the countercyclical role of the programme during each of the seven periods. Firstly, the change in national income during each period was compared to the changes in unemployment insurance benefits and contributions during the same periods. From this was obtained a measure of the portion of any change in national income offset by compensatory changes in benefits and/or contributions. Secondly, using the same periods, a simple multiplier model was employed to determine what portion of any potential change in national income was prevented by the unemployment insurance programme. For both of these techniques both historical data and data adjusted to remove the effect of changes in the programme were used. And thirdly, a correlation analysis was employed to determine whether benefits and contributions were directly or inversely associated with the level of economic activity. The results of this study indicate that Canada's unemployment insurance programme has performed creditably as an automatic stabilizer during periods of economic contraction. The benefit component of the scheme has been almost totally responsible for this effectiveness. Moreover, the efficacy of the programme during downswings has doubled in recent years - increasing from a compensatory effect of about 14% of the change in national income during the contraction of 1953-1954 to one of about 27% of the change in national income during the contraction of 196O-I961. The programme has been relatively less effective as an automatic stabilizer during periods of economic expansion. However, during the last two upswings a significant compensatory effect was experienced. The magnitude of this effect lay between 10% and 17% of the change in national income during the expansion of 1958-1960 and between 5% and 8% of the change in national Income during the upswing of 1961-1965.Business, Sauder School ofGraduat

ACCOUNTING AND FINANCE for Non-Specialists

This text provides an introduction to accounting and finance. It is aimed primarily atstudents who are not majoring in accounting or finance but who are, nevertheless,studying introductory level accounting and finance as part of their course in business,economics, hospitality management, tourism, engineering or some other area. Studentswho are majoring in either accounting or finance should, however, find the bookuseful as an introduction to the main principles, which can serve as a foundation forfurther study. The text does not focus on the technical aspects, but rather examinesthe basic principles and underlying concepts, and the ways in which accountingstatements and financial information can be used to improve the quality of decisionmaking. To support this practical approach, there are, throughout the text, numerousillustrative extracts with commentary from company reports, survey data and othersources