5 articles for “Liabilities”

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Research ArticleOpen accessIn the keywordsThe Impact of the Greek Economic Crisis on the Greek Construction Companies. Back to Basics: tHe Statistical Cost Accounting ModelEriotis Nikolaos, Kalantonis Petros, Papadopoulou Eleni et al.This study applies to the statistical cost accounting model to capture the impact of the Greek economic crisis on the returns of the Greek construction sector using the published financial statements of the construction firms listed on the Athens Exchange during 2005-2011. The evidence from our analysis suggests that the construction sector has been affected by the Greek crisis since … …American Journal of Economics and Business Administration, Vol. 5, Issue 4 · 24 Jun 2014 · 7,739 accessesView PDF Cite

Research ArticleOpen accessIn the abstractEvaluation of Biogas Plants by the Application of an Internal Rate of Return and Debt Service Coverage ApproachGiuseppe Bonazzi, Mattia IottiEnergy production using renewable energy has an effect on environmental sustainability and on public expenditure. In fact, this industry is heavily assisted by public support from the European Union and the Italian State. Developing and applying a method to evaluate the return on investment for companies operating in the field of renewable energy allows them to quantify their efficient use … …American Journal of Environmental Sciences, Vol. 11, Issue 1 · 6 Apr 2015 · 7,632 accessesView PDF Cite

Research ArticleOpen accessIn the abstractOther Post Employment Benefits-The Other Elephant in the RoomCatherine PlanteThe governments of the fifty states of the United States have made promises to past and present employees regarding retirement benefits-predominately pensions and healthcare coverage. The issues surrounding the pension obligations made to these employees have been well examined but the obligations due to promises of healthcare coverage have not received as much attention. There is great variance among the … …American Journal of Economics and Business Administration, Vol. 4, Issue 2 · 28 Apr 2012 · 7,473 accessesView PDF Cite

Research ArticleOpen accessIn the abstractPension Reform Act 2004: An OverviewF. OlurankinseProblem statement: The study critically analyzed the impact of the current pension reform scheme in the public service in Nigeria. Approach: The study revealed the public concern over pension matters and focused on ways to improve quality of life after service and how to increase life expectancy of pensioners in Nigeria. Results: The urgent need of reform necessitated the carrying … …Journal of Social Sciences, Vol. 6, Issue 2 · 30 Jun 2010 · 8,543 accessesView PDF Cite

Research ArticleOpen accessIn the abstractMeasuring Investors' Reaction to the Adoption of International Financial Reporting Standards in Greece, Using a Market-Based ModelAthanasios Vazakidis, Stergios AthianosProblem statement: The aim of this study is to highlight the main differences between International Accounting Standards and Greek accounting, The sample constituted by 90 randomly selected Greek companies which are listed in Athens Stock Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS. Approach: The use of capital asset … …American Journal of Economics and Business Administration, Vol. 2, Issue 1 · 31 Mar 2010 · 7,538 accessesView PDF Cite