New Liabilities in Global Value Chains: An Introduction

Measuring Iran's Economy Status Indicators in Global Value Chains and Comparison with Selected Countries

​Global value chains are a complex product of the international fragmentation of production expansion that has revolutionized the production organization of the global economy and increased trade in services and intermediary goods. This new form of trade has allowed developing countries to benefit from international trade with specialization and comparative advantage in tasks, without having a ...

New Accounting Standards: the Fair Value of Life Insurance Liabilities

In this dissertation we present an overview of the proposals of the International Accounting Standards Board for measurement of insurance assets and liabilities at market value. The Board has not yet finalised a standard for insurance contracts, but a Draft Statement of Principles has been published, providing indication of how fair value accounting will be implemented. We focus on life insuran...

Introduction: Globalisation, Value Chains and Development

Globalisation has become a catchword for the international economy in the late 20th century. It is a truism that nations have become more interdependent through the flows of goods, services, and financial capital since the 1 970s. The growing importance of export-oriented industrialisation has made integration into the global economy virtually synonymous with development for a number of nations...

The Governance of Global Value Chains: An Analytic Framework

This paper builds a theoretical framework to explain and predict governance patterns in global value chains. It draws on three streams of literature, transaction costs economics, production networks, and technological capability and firm-level learning to identify three variables that play a large role in determining how global value chains are governed. These are 1) the complexity of transacti...

Global Value Chains , Economic Upgrading , and Gender