Article history: Received 2 April 2013 Available online 21 June 2013 This research examined the effects of vocational interest levels and differentiation on annual income. Following the environmental perspective, we investigatedwhether relationships existed at the occupation level of analysis. Using data from 665 occupations in the U.S. obtained fromU.S. Bureau of Labor Statistics and O*Net, we...

The net impact of development interventions can depend on the availability of close substitutes to the intervention. We analyze a randomized trial of an innovative anti-poverty program in South India which provides “ultra-poor” households with inputs to create a new, sustainable livelihood. We find no statistically significant evidence of lasting net impact on consumption, income or asset accum...

This paper examines how 12 “major depreciations” between 1997 and 2000 affected different measures of firm performance in a sample of over 13,500 companies from around the world. Results suggest that in the year after depreciations, firms have significantly higher growth in market capitalization, but significantly lower growth in net income (when measured in local currency). Firms with greater ...

Beginning with 2005, all the entities listed on the European Union regulated markets must prepare consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS). Romanian listed entities compulsorily apply the IFRSs starting with the consolidated financial statements prepared for the financial year 2007. The main objective of this study is to identif...

This paper examines how 12 “major depreciations” between 1997 and 2000 affected different measures of firm performance in a sample of over 13,500 companies from around the world. Results suggest that in the year after depreciations, firms have significantly higher growth in market capitalization, but significantly lower growth in net income (when measured in local currency). Firms with a higher...

The explosion of financial crisis induced an argument about the accounting of fair value in the whole world, and the influence of the fair value measurement on the bank profit begun to be noticed by the public. In the background that Chinese commercial banks successively implemented the shareholding reform and begun to come into the market, it is practical and meaningful to analyze the influenc...

BACKGROUND Patient navigation (PN) is being used increasingly to help patients complete screening colonoscopy (SC) to prevent colorectal cancer. At their large, urban academic medical center with an open-access endoscopy system, the authors previously demonstrated that PN programs produced a colonoscopy completion rate of 78.5% in a cohort of 503 patients (predominantly African Americans and La...

In their review article, Mundt et al. (2014), ‘Evaluating interventions for posttraumatic stress disorder in lowandmiddle income countries:Narra tive ExposureTherapy’ , (Intervention, this issue) evaluated Narrative Exposure Therapy (NET) asan example ofa short term treatment for posttrau matic stress disorder that is applied in low and middle income, post con£ict settings.They concluded that i...

This paper examines how 12 “major depreciations” between 1997 and 2000 affected different measures of firm performance in a sample of over 13,500 companies from around the world. Results suggest that in the year after depreciations, firms have significantly higher growth in market capitalization, but significantly lower growth in net income (when measured in local currency). Firms with greater ...

This study models and empirically tests the impact on local employment from switching to a single sales factor (SSF) formula for state corporate income tax purposes. The study first models the optimal location choice decisions of a firm in response to differential state income apportionment rules while controlling for different tax structures. The model is then tested in five states which recen...