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Drought may mean restrictions for watering lawns, crop losses for farmers and an increased risk of wildfires. But it can also hit power companies in the wallet.In communities that rely on water for po...
The International Accounting Education Standards Board (IAESB) today released four revised International Education Standards (IESs) addressing learning and development for information and communicatio...
To assist professional accountancy organizations and other key stakeholders to prepare future-ready professional accountants, IFAC is establishing a comprehensive, integrated approach to respond to ac...
This paper presents TumbleBit, a new unidirectional unlinkable payment hub that is fully compatible with today’s Bitcoin protocol. TumbleBit allows parties to make fast, anonymous, off-blockchain paym...
This paper presents TumbleBit, a new unidirectional unlinkable payment hub that is fully compatible with today’s Bitcoin protocol. TumbleBit allows parties to make fast, anonymous, off-blockchain paym...
The paper complements a new line of research that includes the firm heterogeneity in trade models. The central idea of this research is that only the largest and most efficient firms are capable of ex...
From the perspective of energy, the construction of a shortcut, through which the oil pipeline can be directly extended to the Persian Gulf through Pakistan, is very beneficial to China's energy...
Strategic managerial decisions have the great influence on the growing performance of the company as an accounting entity and the successfulness in its business today. Managerial decisions on the stra...
Th e paper analyses new structured fi nancial products in agricultural market with the aim to gain in the declining trends. Th ere are presented the reverse outperformance and the capped rever...
The upper-income, advanced industrial countries of the world today all have market economies with open competition, competitive multi-party democratic political systems, and a secure government mon...
How do firms respond to new institutions? This question is addressed by analyzing the determinants of firms’ strategies on transactional governance, using data from a Romanian survey.Strategy variable...
Prior to the New Deal almost all public social welfare spending, or what contemporaries called “relief,” was provided by local governments. The administration of local public relief had long been as...
This report reviews the proposed rules for restructured wholesale electricity markets in New England. We review the market rules, both individually and collectively, and identify potential problems ...
This note provides a brief description of New England’s Forward Capacity Auction (FCA) for the procurement of electricity capacity. The description is based on the 6 March 2006 Settlement Agreemen...
ISO New England proposes reserve markets designed to improve the existing forward reserve market and improve pricing during real-time reserve shortages. We support all of the main elements of the ...

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