Income inequality is rising in China at the same time that urban air pollution remains high. Households can purchase market products such as masks and air filters to protect themselves from pollution. Using a unique data set of Internet purchases, we document that households invest more in such products when ambient pollution levels exceed key alert thresholds. Richer people are more likely to ...

This study tests the relation between corporate tax avoidance and disclosure of geographic earnings. After the adoption of Statement of Financial Accounting Standards No. 131 in 1998, firms opting to no longer disclose geographic segment earnings in their financial reports experience a decrease in their worldwide effective tax rates through reduced foreign tax rates. These results are consisten...

Cameroon and 15 other African States belonging to the Organization for the Harmonization of Business Law in Africa (OHADA) adopted the Uniform Act Organizing and Harmonizing Undertakings' Accounting Systems on March 23, 2000, which scuttled the OCAM accounting plan in favor of the new OHADA accounting system (SYSCOHADA). Companies were required to adopt SYSCOHADA for company accounts and consol...

Most previous studies on metabolic syndrome (MetS) examined urban and high income settings. We thus investigated the prevalence of MetS among a multi-ethnic population living in a low income rural area and explored the use of visceral adiposity and anthropometric indicators to identify men and women with MetS. We recruited 10,029 individuals of nomadic Kazakhs, rural Uyghur and Han residents in...

We investigate the ability of a tax-based fundamental—the ratio of taxto-book income—to predict earnings growth and stock returns and to explain the earnings-price ratio. This tax fundamental reflects both temporary and permanent book-tax differences as well as tax accruals, such as changes in the tax valuation allowance. We find that the tax-to-book income ratio predicts subsequent five-year e...

An organization's financial statements reflect their well-being and determine ability to meet the health care needs of citizens in community. It is imperative that nursing leadership recognize key components an annual consolidated statements, balance sheet income statement, know how interpret them provide efficient, high-quality be successful role as nurse leaders. This article provides exempla...

This research aims to horizontally and vertically determine the financial performance of PT Unilever, Tbk, especially by observing development assets statements through calculation ratios. Based on results, it can be observed that based analysis ratio Liquidity, Profitability Leverage tend fluctuate. The liquidity has increased, increased in GPM NPM but decreased Cash Ratio, ROA, ROE. Ratio dec...

The presentation of financial statements income accounts at Madeline Hotel Bengkulu aims to find out how apply the peresentation existing Bengkulu.The data analysis technique used in this research is descriptive qualitative analysis, which compare theory with actual practice so that conclusioncan ce drawn. steps taken are explain within a certain period and accounting standards revenue recognit...

Introduction: Rabbinic Sacramentalism? It is no news to announce that in rabbinic Judaism learning and study are holy, even sanctifying activities. But what is gained by asserting, as I do in the title of this essay, that aspects of classical rabbinic learning, particularly its insistence on the oral mastery of textual material, are usefully described as not merely 'sanctifying' but 'sacramenta...

1 마태복음 Matthew 12:3-9 씨를 뿌리는 자가 뿌리러 나가서 뿌릴새 더러는 길 가에 떨어지매 새들이 와서 먹어버렸고 더러는 흙이 얇은 돌밭에떨어지매 흙이 깊지 아니하므로 곧 싹이 나오나 해가 돋은 후에 타져서 뿌리가 없으므로 말랐고 더러는 가시떨기 위에 떨어지매 가시가 자라서 기은을 막았고 더러는 좋은 땅에 떨어지매 혹 백배, 혹 육십배, 혹 삽십배의 결실을 하였느니라 귀있는 자는 들으라 하시니라 A Farmer went out to sow his seed. As we was scattering the seed, some fell along the path, and the birds came and ate it up. Some fell on rocky places, where it did n...