Much has been written about the economic and political problems of countries
that are in the process of changing from centrally planned systems to market
systems. Most studies have focused on the economic, legal, political and
sociological problems these economies have had to face during the transition
period. However, not much has been written about the dramatic changes that
have to be made to the accounting and financial system of a transition
economy. This book was written to help fill that gap....
This research was conducted over a period of 10 years during which time I lived
in five different countries and learnt three languages. The project started
germinating when I was still an undergraduate student and first encountered
comparative constitutional law at the Max Planck Institute in Heidelberg. It
subsequently became the subject of my Diplôme d’Études Approfondies (DEA,
equivalent to a LLM) dissertation and of the PhD proposal that I submitted to
the European University Institute (EUI), where I undertook most of the research
on which this work is based....
This exploration of how youthful offenders — ages 16 to 21 — are treated during that time period when legal responsibility for dealing with their criminal behavior shifts from the juvenile to the adult courts shows a wide variability in procedures and policies among the jurisdictions studied.Using a national survey of prosecutors conducted for the study and existing datasets from Los A......
The purpose of this chapter is: Describe the requirements and process to elect S corporation status; explain the events that terminate the S corporation election; describe operating issues relating to S corporation accounting periods and methods, and explain income and loss allocations and separately stated items;...
Recently, Vietnam has been grown vastly on all economic fields. From the period 'doi moi' to the present, there many changes and you can get a lot of experiences from reading this work.Vietnamese version is available.All rights reserved. You may download, display, print and reproduce this
material in unaltered form only (retaining this notice) for your personal, noncommercial
use or use within your organization.
This paper examines financial market comovements across European transition economies and
compares their experience to that of other regions. Correlations in monthly indices of exchange
market pressures can partly be explained by direct trade linkages, but not by measures of other
fundamentals. A look at higher-frequency data during three crisis periods reveals the presence of
structural breaks in the relationship between exchange-, but not stock markets.
Although there were many books and papers that deal with gasification, there has been only a few practical book explaining the technology in actual application and the market situation in reality. Gasification is a key technology in converting coal, biomass, and wastes to useful high-value products. Until renewable energy can provide affordable energy hopefully by the year 2030, gasification can bridge the transition period by providing the clean liquid fuels, gas, and chemicals from the low grade feedstock....
The Volcker Rule prohibitions come into effect on July
21, 2012, regardless of whether the regulations are ﬁ nal-
ized by that point.
37 Banking entities have a further pe-
riod of two years from the effective date to comply with
the Volcker Rule.
Wireless local loop (WLL) or fixed wireless access systems are attractive solutions to the so-called last mile problem because of their low capital cost, fast network deployment capability and low maintenance cost . They would, therefore, be effective during the transition period from fibre to the curb (FTTC) to fibre to the home (FTTH). WLL has the potential of becoming a major competitor of local exchange networks, cable television (CATV) networks
The analysis is primary based on the national American Housing Survey (AHS) data for the
period 1995 through 2003. In some cases, the research was extended to include the national
level AHS data for 1985 onwards.
One of the challenges to this effort is how to define elderly housing consumption. As will be
discussed in the literature summary below, there are a number of standard assumptions but
several of these will merit a brief discussion prior to our highlighting the different research.
Sally Aldridge is now in her fourth career as Head of Accreditation at the British
Association for Counselling and Psychotherapy (BACP), a post she took up in 1999. She
began work as a teacher of African history in Zambia and returned to the UK to train as a
counsellor. Sally then spent a period working as a counsellor and Director of Student
Services at Staffordshire University, and taught counselling skills and counsellor training
courses at the University of Keele. At Staffordshire she set up the University Harassment
and Bullying Network.
European society and the European economy do not yet exploit the full potential for resource
efficiency. Much recyclable waste is either exported or sent to landfill. A lack of long-term
frameworks holds back planning and investment, most obviously on a climate and energy
framework beyond 2020, but also on long term sustainable use of key resources such as air,
soil, energy, water, fish and biomass. At the same time, such frameworks can help to
galvanise the innovation needed to exploit the potential of the transition to a low-carbon
economy in areas like transport, energy and agriculture....
The enlargement of the European Community (EC) and later the European
Union (EU) was never particularly popular.2 Indeed, the first
attempt at widening the EU culminated in the Community’s “first real
crisis” when Charles de Gaulle, then-President of France, rejected the
British accession in a dramatic press conference at the E´ lyse´e Palace
(Nicholson and East 1987, 39). He claimed that Britain’s conditions
for joining the Union were unacceptable to France.
This follows up on the discussion we had at the last large lead team meeting where John Millen agreed to work on how to engage people’s “hearts and minds” in this time of transition. In the mean time, a number of events/decisions have taken place and we believe this is critical we address the questions which is in a lot of our people’s mind : “why should I stay with P&G for the next couple of years?”
Eventually, I believe that the changes on the TOEFL will be beneficial for our students and for us, their teachers. During the initial transition period, however, it could be difficult to plan appropriate lessons and adjust our teaching styles.
There are still several systems of common units in use throughout the world. Transition
from the others to Syste`me International d’Unite´s (International System of
Units), or SI, will proceed at a rational pace to accommodate the needs of the
professions or industries involved and the public. The transition period will be long
and complex, and duality of units probably will be demanded for at least a decade
after the change is introduced.
Conventional project evaluation tends to exaggerate highway expansion economic
benefits by ignoring induced travel effects (Hodge, Weisbrod and Hart 2003; Litman
2007a). Urban traffic congestion tends to maintain equilibrium; it gets bad enough to
discourage further growth in peak-period vehicle trips.
Over many years, the petrochemical industry has built up an effective infra-
structure for processing and distributing hydrocarbon-based products. Due to
reliance on imported crude oil, much of the U.S. infrastructure is geographically
located around the coastline (Fig. 9). Thus, many current processing facilities
are not well situated for the collection of large volumes of plant-derived material.
Where plant materials are processed in lumber mills, oil crushers, or corn wet
mills, these are situated adjacent to areas of supply.
With its focus on cost and third party payment, the regulatory program has also managed to shift the public
debate. The historical focus on caring for an individual patient has been subsumed in discussions of pricing, cost con-
trol, and the merits of using a variety of delivery systems for expanding the third party payments system to an ever-
increasing fraction of the population, legal or not. The collateral damage has been high. People have lost sight of the
important role that involved consumers spending their own money play in controlling system costs and quality.
The current financial crisis occurred after a long and remarkable period of growth and
innovation in our financial markets. New financial instruments allowed credit risks to be
spread widely, enabling investors to diversify their portfolios in new ways and enabling
banks to shed exposures that had once stayed on their balance sheets. Through
securitization, mortgages and other loans could be aggregated with similar loans and sold
in tranches to a large and diverse pool of new investors with different risk preferences.