Im Januar 2016 veröffentlichte das FASB «Recognition and Measurement of Financial Assets and Financial Liabilities» (ASU 2016-01), eine Anpassung von Subtopic 825-10 – «Financial Instruments – Overall». Das ASU verlangt die Bewertung von Anlagen in Anteilspapieren, einschliesslich ...
Diversification is widely implicit as a form of self-insurance in which people exchange some foregone expected earnings for reduced income variability achieved by selecting a portfolio of assets and activities that have a low or negative correlation of incomes. The accepted wisdom is that diversificatio...
To identify electronic tools used in recent outbreaks in LMICs, we invited key stakeholders, such as Global Outbreak Alert and Response Network (GOARN) members which includes National Public Health Institutes, Ministries of Health, United Nations Agencies, National and international laboratory teams, non...
high throughput, specialization, vertical integration, and corporate consolidation. Research in high-income countries has documented impacts on public health, the environment, and animal welfare. IFAP is proliferating in some low- and middle-income countries (LMICs), where increased consumption of animal...