The IASB comprehensive income project extends the ‘fair value’ measurement concept from the balance sheet into the income statement. This article extends prior research, primarily based on Anglo-Saxon countries, by using a comprehensive data set of 56,700 European firm years over sixteen countries. We find that other comprehensive income provides incremental information to investors – due to un...

This study estimated the possible surge in demand for primary care among the low-income population in Houston/Harris County under the Patient Protection and Affordable Care Act, and related it to existing supply by safety-net providers. A model of the demand for primary care visits was developed based on California Health Interview Survey data and applied to the Houston/Harris County population...

Using a unique dataset containing gridded data on population densities, rents, housing sizes, and transportation in 192 cities worldwide, we investigate the empirical relevance of monocentric standard urban model (SUM). Overall, SUM seems surprisingly capable capturing inner structure cities, both developed developing countries. As expected, spread out when they are richer, more populated, or f...

in order to compare of ecological management of weed control on economical income, yield and yield components of cotton (gossypium hirsutum l.), a randomized complete block design with 12 treatments and four replications was conducted in mahvelat of khorasan razavi province, iran. treatments consisted of weeding, harrowing, burning, two times weeding, weeding + harrowing, weeding + burning, har...

BACKGROUND An economic value calculation was performed to estimate the lifetime net present value of in vitro fertilization (IVF) in Ukraine, Belarus, and Kazakhstan. METHODS Net lifetime tax revenues were used to represent governmental benefits accruing from a hypothetical cohort of an IVF population born in 2009 using the methodology of generational accounting. Governmental expenses related...