We support the Board’s efforts to enhance the disclosures about financial instruments and to converge the disclosure requirements with Statement of Financial Accounting Standards No. 157, Fair Value Measurements (Statement 157), issued by the U.S. Financial Accounting Standards Board (FASB). We believe the proposal to converge with the fair value hierarchy disclosures in Statement 157 is approp...

Financial sustainability plans (FSPs) were developed by over 50 of the world's poorest countries receiving funding support from the Global Alliance for Vaccines and Immunization (GAVI) to introduce new and underused vaccines, injection safety and immunization service support between 2000 and 2006. These plans were analysed with respect to the strategies selected to promote financial sustainabil...

The paper outlines, how financial service providers can generate competitive advantages through innovative IT-support for their financial advisory processes. Therefore a generic concept for individualised financial advisory processes is enhanced by the consideration of tax and social contribution effects. This concept is operationalised for the important field of private retirement planning. Th...

Investment decisions have a significant impact on individuals, groups, organizations, the economy, and society. As a result, many formal methodologies and information systems have been designed, developed, and implemented to assist with financial investing. While these tools can improve decision making, none offer complete and integrated support for financial investing. This article seeks to cl...

OBJECTIVES The purpose of this study was to see if support provided and received from fellow church members reduced the deleterious effects of financial strain on mortality in late life. METHODS Interviews were conducted with a nationwide sample of 1,500 older adults in 2001 and 2004. Participants were asked in 2001 about financial strain, church-based social support, and a range of private a...

This study examined the unique effects of three forms of enacted (i.e., received) support (emotional, unpaid assistance, financial) on well-being and tested the potential mediating role of perceived control. The analysis was based on a national sample collected through the second wave of the Midlife in the United States (MIDUS) survey conducted in 2004–2006. Findings revealed emotional support ...

Dynamic consumer responses are an important research topic for managers in assessing short and long-term marketing effectiveness and incentives in behavioral and consumption decisions. Using a field experiment with high frequency data, we investigate consumer responses to information-based marketing interventions designed to encourage conservation behavior in the residential electricity sector....

BACKGROUND The inspiration for the present assessment of the nutritional care of medical patients is puzzlement about the divide that exists between the theoretical knowledge about the importance of the diet for ill persons, and the common failure to incorporate nutritional aspects in the treatment and care of the patients. The purpose is to clarify existing problems in the nutritional care of ...

in modern economics, intellectual capital is described as an intangible asset which can be used as a source of sustainable competitive advantage. however, intellectual capital components have to interact in themselves to create value. the paper seeks to examine the impact of intellectual capital on firms’ market value and financial performance. the efficiency of the value added by corporate int...