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statement</title> <meta name="description" content="Search results for: income statement"> <meta name="keywords" content="income statement"> <meta name="viewport" content="width=device-width, initial-scale=1, minimum-scale=1, maximum-scale=1, user-scalable=no"> <meta charset="utf-8"> <link href="https://cdn.waset.org/favicon.ico" type="image/x-icon" rel="shortcut icon"> <link href="https://cdn.waset.org/static/plugins/bootstrap-4.2.1/css/bootstrap.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/plugins/fontawesome/css/all.min.css" rel="stylesheet"> <link href="https://cdn.waset.org/static/css/site.css?v=150220211555" rel="stylesheet"> </head> <body> <header> <div class="container"> <nav class="navbar navbar-expand-lg navbar-light"> <a class="navbar-brand" href="https://waset.org"> <img src="https://cdn.waset.org/static/images/wasetc.png" alt="Open Science Research Excellence" title="Open Science Research Excellence" /> </a> <button class="d-block d-lg-none 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action="https://publications.waset.org/abstracts/search"> <div id="custom-search-input"> <div class="input-group"> <i class="fas fa-search"></i> <input type="text" class="search-query" name="q" placeholder="Author, Title, Abstract, Keywords" value="income statement"> <input type="submit" class="btn_search" value="Search"> </div> </div> </form> </div> </div> <div class="row mt-3"> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Commenced</strong> in January 2007</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Frequency:</strong> Monthly</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Edition:</strong> International</div> </div> </div> <div class="col-sm-3"> <div class="card"> <div class="card-body"><strong>Paper Count:</strong> 2068</div> </div> </div> </div> <h1 class="mt-3 mb-3 text-center" style="font-size:1.6rem;">Search results for: income statement</h1> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2068</span> Published Financial Statement as a Correlate of Investment Decision among Commercial Bank Stakeholders in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=C.%20F.%20Popoola">C. F. Popoola</a>, <a href="https://publications.waset.org/abstracts/search?q=K.%20Akinsanya"> K. Akinsanya</a>, <a href="https://publications.waset.org/abstracts/search?q=S.%20B.%20Babarinde"> S. B. Babarinde</a>, <a href="https://publications.waset.org/abstracts/search?q=D.%20A.%20Farinde"> D. A. Farinde </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study investigated published financial statement as correlate of investment decision among commercial bank stakeholders in Nigeria. A correlation research design was used in the study. 180 users of published financial statement were purposively sampled from Lagos and Ibadan. Data generated were analyzed using Pearson correlation and regression. The findings of the study revealed that, balance sheet is negatively related with investment decision (r=-.483; p < .01) while income statement (r= .249; p < .001), notes on the account (r= .230; p < .001), cash flow statement (r= .202; p < .001), value added statement (r= .328; p < .001) and five-year financial summary (r= .191 ;p < .01) are positively related with investment decision. Findings also revealed that components of published financial statement significantly predicted good investment decision (R2= .983; F(5,175)=284.5; p < .05) for commercial bank stakeholders. Therefore, it was suggested that Nigeria banks and professional bodies should instigate programs that will increase the knowledge of stakeholders on published financial statement. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=commercial%20banks" title="commercial banks">commercial banks</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement" title=" financial statement"> financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20statement" title=" income statement"> income statement</a>, <a href="https://publications.waset.org/abstracts/search?q=investment%20decision" title=" investment decision"> investment decision</a>, <a href="https://publications.waset.org/abstracts/search?q=stakeholders" title=" stakeholders"> stakeholders</a> </p> <a href="https://publications.waset.org/abstracts/5120/published-financial-statement-as-a-correlate-of-investment-decision-among-commercial-bank-stakeholders-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/5120.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">459</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2067</span> Digital Individual Benefit Statement: The Use of a Triangulation Methodology to Design a Digital Platform for Switzerland</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Catherine%20Equey%20Balzli">Catherine Equey Balzli</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Old age retirement pensions are an important concern among the Swiss but estimating one’s income after retirement is difficult due to the Swiss insurance system’s complexity. This project’s aim is to prepare for developing a digital platform that will allow individuals to plan for retirement in a simplified manner. The main objective of the platform will be to give individuals the tools to check that their savings and retirement benefits will allow them to continue the lifestyle to which they are accustomed once they are retired. The research results from qualitative (focus group) and quantitative (survey) methodologies, recommend the scope and functionalities for a digital platform to be developed. A main outcome is the need to limit the platform’s scope to old-age pension only (excluding survivors’ or disability pensions, for instance). Furthermore, an outcome regarding the functionalities is the proposition of scenarios such as early retirement, changes to income, or modifications to personal status. The development of the digital platform will be a subsequent project. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=benefit%20statement" title="benefit statement">benefit statement</a>, <a href="https://publications.waset.org/abstracts/search?q=digital%20platform" title=" digital platform"> digital platform</a>, <a href="https://publications.waset.org/abstracts/search?q=retirement%20financial%20planning" title=" retirement financial planning"> retirement financial planning</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20insurance" title=" social insurance"> social insurance</a> </p> <a href="https://publications.waset.org/abstracts/129284/digital-individual-benefit-statement-the-use-of-a-triangulation-methodology-to-design-a-digital-platform-for-switzerland" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/129284.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">112</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2066</span> The Value Relevance of Components of Other Comprehensive Income When Net Income Is Disaggregated</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Taisier%20A.%20Zoubi">Taisier A. Zoubi</a>, <a href="https://publications.waset.org/abstracts/search?q=Feras%20Salama"> Feras Salama</a>, <a href="https://publications.waset.org/abstracts/search?q=Mahmud%20Hossain"> Mahmud Hossain</a>, <a href="https://publications.waset.org/abstracts/search?q=Yass%20A.%20Alkafaji"> Yass A. Alkafaji</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The purpose of this study is to examine the equity pricing of other comprehensive income when earnings are disaggregated into several components. Our findings indicate that other comprehensive income can better explain variation in stock returns when net income is reported in a disaggregated form. Additionally, we found that disaggregating both net income and other comprehensive income can explain more of the variation in the stock returns than the two summary components of comprehensive income. Our results survive a series of robustness checks. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=market%20valuation" title="market valuation">market valuation</a>, <a href="https://publications.waset.org/abstracts/search?q=other%20comprehensive%20income" title=" other comprehensive income"> other comprehensive income</a>, <a href="https://publications.waset.org/abstracts/search?q=value-relevance" title=" value-relevance"> value-relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=incremental%20information%20content" title=" incremental information content "> incremental information content </a> </p> <a href="https://publications.waset.org/abstracts/31604/the-value-relevance-of-components-of-other-comprehensive-income-when-net-income-is-disaggregated" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/31604.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">301</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2065</span> Application of Unconventional Materials for ‘Statement Jewellery’</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shaleni%20Bajpai">Shaleni Bajpai</a>, <a href="https://publications.waset.org/abstracts/search?q=V.%20Niveditha"> V. Niveditha</a> </p> <p class="card-text"><strong>Abstract:</strong></p> A fashion accessory is a product which used to give secondary way to the wearer’s outfit. The term came into use in the 19th century and was specifically chosen to complement the wearer’s look. The aim of project was to introduce the unconventional materials for statement jewellery. The materials used for statement jewellery were waste Cd’s, and scrap fabric. These materials were amalgamated with the traditional raw materials such as beads, sequins, charms and chains to form unique jewellery sets. The sets were divided into two categories based on the type of raw material used i.e. Category 1: Clef-Cd Jewellery, Category 2: Crumb-Fabric Jewellery. Each Jewellery set consisted of a necklace, a pair of earrings, a ring and a bracelet. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=statement%20jewellery" title="statement jewellery">statement jewellery</a>, <a href="https://publications.waset.org/abstracts/search?q=unconventional" title=" unconventional"> unconventional</a>, <a href="https://publications.waset.org/abstracts/search?q=crumb%20fabric" title=" crumb fabric"> crumb fabric</a>, <a href="https://publications.waset.org/abstracts/search?q=Cd%E2%80%99s" title=" Cd’s"> Cd’s</a> </p> <a href="https://publications.waset.org/abstracts/64409/application-of-unconventional-materials-for-statement-jewellery" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/64409.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">258</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2064</span> Detecting Model Financial Statement Fraud by Auditor Industry Specialization with Fraud Triangle Analysis</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Reskino%20Resky">Reskino Resky</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research purposes to create a model to detecting financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. This research used sample of company which is listed in Indonesian Stock Exchange that have sanctions and cases by Financial Services Authority in 2011-2013. The number of company that were became in this research were 30 fraud company and 30 non-fraud company. The method of determining the sample is by using purposive sampling method with judgement sampling, while the data processing methods used by researcher are mann-whitney u and discriminants analysis. This research have two from five variable that can be process with discriminant analysis. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=fraud%20triangle%20analysis" title="fraud triangle analysis">fraud triangle analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20targets" title=" financial targets"> financial targets</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20stability" title=" financial stability"> financial stability</a>, <a href="https://publications.waset.org/abstracts/search?q=auditor%20industry%20specialization" title=" auditor industry specialization"> auditor industry specialization</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title=" financial statement fraud "> financial statement fraud </a> </p> <a href="https://publications.waset.org/abstracts/27587/detecting-model-financial-statement-fraud-by-auditor-industry-specialization-with-fraud-triangle-analysis" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27587.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">457</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2063</span> Does Operating Cash Flow Really Matter in Value Relevance? A Recent Empirical Analysis on the Largest European Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Francesco%20Paolone">Francesco Paolone</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper investigates the role of Operating Cash Flow (OCF) and accruals in firm valuation analyzing financial statement information from the largest European companies and evaluating their relation to firm market value. Using a dataset of 500 largest European companies in 2018, the study investigates the relative value-relevance of equity, net income and operating cash flow (OCF). Findings show that the cash flow measure has the same explanatory power and intensity as equity and earnings to explain the market value. This study contributes to the debate on the value relevance of OCF incremental to book value and earnings. It also extends the literature, showing that OCF has information content (value relevance) superior to earnings and book value in the main European markets (Bepari et al., 2013). Finally, the study provides a support that accounting method choice may confuse investors, who have reduced confidence in accounting earnings and book value; in other words, nowadays European investors rely more on cash flows instead of accruals numbers. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Cash%20Flow%20Statement" title="Cash Flow Statement">Cash Flow Statement</a>, <a href="https://publications.waset.org/abstracts/search?q=Value%20Relevance" title=" Value Relevance"> Value Relevance</a>, <a href="https://publications.waset.org/abstracts/search?q=Accounting" title=" Accounting"> Accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=Financial%20Statement%20Analysis" title=" Financial Statement Analysis"> Financial Statement Analysis</a> </p> <a href="https://publications.waset.org/abstracts/121639/does-operating-cash-flow-really-matter-in-value-relevance-a-recent-empirical-analysis-on-the-largest-european-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/121639.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">131</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2062</span> Contribution of Income Diversification to Total Rural Households Income in the Upper East Region, Ghana</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Abdulai">Yakubu Abdulai</a>, <a href="https://publications.waset.org/abstracts/search?q=Kenichi%20Matsui"> Kenichi Matsui</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The agricultural industry has faced a variety of challenges in meeting the expanding income demand of the rural population. As a result, rural households must diversify their income sources to meet their income demand. Although income diversification strategies help rural households, it contributes to total household income, and the socio-demographic determinants are not known in the Upper East Region of Ghana. For these reasons, the purpose of this study was to determine the contribution of income diversification strategies to household income and the socio-demographic factors influencing it. We conducted a questionnaire survey among 360 rural households in the Upper East Region of Ghana. We asked about their socio-demographic information, their choice of income diversification strategies, and their remittances through rural-city migration. The questionnaire survey findings demonstrate that the main livelihood income source contributes 22%, and on-farm income diversification contributes the most to household total income (47%), followed by non-farm diversification income (16%) and off-farm diversification income (15%). Calculations from the income diversity index showed that the average income diversification strategy was 0.5 out of 1. The calculation of the income dependence index also showed that the average dependent on a particular source of income was 0.2 out of 1. All the respondents said household members temporarily migrate to contribute to household income through remittances. The results further reveal that their choice of income diversification is influenced by their age, educational background, experience, and farm size. The paper recommends the promotion of rural development policies that increase income-generating activities and educate rural households on how to increase returns from their investment. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income%20diversification" title="income diversification">income diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty%20alleviation" title=" poverty alleviation"> poverty alleviation</a>, <a href="https://publications.waset.org/abstracts/search?q=rural%20households" title=" rural households"> rural households</a>, <a href="https://publications.waset.org/abstracts/search?q=upper%20east%20region" title=" upper east region"> upper east region</a> </p> <a href="https://publications.waset.org/abstracts/158048/contribution-of-income-diversification-to-total-rural-households-income-in-the-upper-east-region-ghana" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/158048.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">113</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2061</span> Implementation of ADETRAN Language Using Message Passing Interface</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Akiyoshi%20Wakatani">Akiyoshi Wakatani</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper describes the Message Passing Interface (MPI) implementation of ADETRAN language, and its evaluation on SX-ACE supercomputers. ADETRAN language includes pdo statement that specifies the data distribution and parallel computations and pass statement that specifies the redistribution of arrays. Two methods for implementation of pass statement are discussed and the performance evaluation using Splitting-Up CG method is presented. The effectiveness of the parallelization is evaluated and the advantage of one dimensional distribution is empirically confirmed by using the results of experiments. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=iterative%20methods" title="iterative methods">iterative methods</a>, <a href="https://publications.waset.org/abstracts/search?q=array%20redistribution" title=" array redistribution"> array redistribution</a>, <a href="https://publications.waset.org/abstracts/search?q=translator" title=" translator"> translator</a>, <a href="https://publications.waset.org/abstracts/search?q=distributed%20memory" title=" distributed memory"> distributed memory</a> </p> <a href="https://publications.waset.org/abstracts/41640/implementation-of-adetran-language-using-message-passing-interface" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/41640.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">269</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2060</span> Ex-Post Export Data for Differentiated Products Revealing the Existence of Productcycles </h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ranajoy%20Bhattcharyya">Ranajoy Bhattcharyya</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We estimate international product cycles as shifting product spaces by using 1976 to 2010 UN Comtrade data on all differentiated tradable products in all countries. We use a product space approach to identify the representative product baskets of high-, middle and low-income countries and then use these baskets to identify the patterns of change in comparative advantage of countries over time. We find evidence of a product cycle in two senses: First, high-, middle- and low-income countries differ in comparative advantage, and high-income products migrate to the middle-income basket. A similar pattern is observed for middle- and low-income countries. Our estimation of the lag shows that middle-income countries tend to quickly take up the products of high-income countries, but low-income countries take a longer time absorbing these products. Thus, the gap between low- and middle-income countries is considerably higher than that between middle- and high-income nations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=product%20cycle" title="product cycle">product cycle</a>, <a href="https://publications.waset.org/abstracts/search?q=comparative%20advantage" title=" comparative advantage"> comparative advantage</a>, <a href="https://publications.waset.org/abstracts/search?q=representative%20product%20basket" title=" representative product basket"> representative product basket</a>, <a href="https://publications.waset.org/abstracts/search?q=ex-post%20data" title=" ex-post data "> ex-post data </a> </p> <a href="https://publications.waset.org/abstracts/22221/ex-post-export-data-for-differentiated-products-revealing-the-existence-of-productcycles" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/22221.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">420</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2059</span> The Effect of Human Capital and Oil Revenue on Income Distribution in Real Sample</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Marjan%20Majdi">Marjan Majdi</a>, <a href="https://publications.waset.org/abstracts/search?q=MohammadAli%20Moradi"> MohammadAli Moradi</a>, <a href="https://publications.waset.org/abstracts/search?q=Elham%20Samarikhalaj"> Elham Samarikhalaj</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income distribution is one of the most topics in macro economic theories. There are many categories in economy such as income distribution that have the most influenced by economic policies. Human capital has an impact on economic growth and it has significant effect on income distributions. The results of this study confirm that the effects of oil revenue and human capital on income distribution are negative and significant but the value of the estimated coefficient is too small in a real sample in period time (1969-2006). <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=gini%20coefficient" title="gini coefficient">gini coefficient</a>, <a href="https://publications.waset.org/abstracts/search?q=human%20capital" title=" human capital"> human capital</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20distribution" title=" income distribution"> income distribution</a>, <a href="https://publications.waset.org/abstracts/search?q=oil%20revenue" title=" oil revenue"> oil revenue</a> </p> <a href="https://publications.waset.org/abstracts/27395/the-effect-of-human-capital-and-oil-revenue-on-income-distribution-in-real-sample" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/27395.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">636</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2058</span> The Role of ICT for Income Inequality: The Model and the Simulations</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Shoji%20Katagiri">Shoji Katagiri</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper is to clarify the relationship between ICT and income inequality. To do so, we develop the general equilibrium model with ICT investment, obtain the equilibrium solutions, and then simulate the model with these solutions for some OECD countries. As a result, generally, during the corresponding periods we confirm that the relationship between ICT investment and income inequality is positive. In this mode, the increment of the ratio of ICT investment to the aggregated investment in stock enhances the capital’s share of income, and finally leads to income inequality such as the increase of the share of the top decile income. Although we confirm the positive relationship between ICT investment and income inequality, the upward trend for that relationship depends on the values of parameters for the making use of the simulations and these parameters are not deterministic in the magnitudes on the calculated results for the simulations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=ICT" title="ICT">ICT</a>, <a href="https://publications.waset.org/abstracts/search?q=inequality" title=" inequality"> inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=capital%20accumulation" title=" capital accumulation"> capital accumulation</a>, <a href="https://publications.waset.org/abstracts/search?q=technology" title=" technology"> technology</a> </p> <a href="https://publications.waset.org/abstracts/82723/the-role-of-ict-for-income-inequality-the-model-and-the-simulations" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/82723.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">221</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2057</span> Information on Financial Statements for Loan Decision-Making of Commercial Banks in Vietnam</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Mai%20Hoang%20Minh">Mai Hoang Minh</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Financial statements (FS) are tools which provide information to users for making business decisions. This article is going to present the survey which clarifies the role of financial statement to Commercial Banks’ loan decisions in Vietnam. Moreover, this also discusses about financial statement’s quality currently, thereby making suggestions for enterprises to enhance the usefulness of accounting information in borrowing activities. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=usefulness%20of%20financial%20statement" title="usefulness of financial statement">usefulness of financial statement</a>, <a href="https://publications.waset.org/abstracts/search?q=accounting%20information%20quality" title=" accounting information quality"> accounting information quality</a>, <a href="https://publications.waset.org/abstracts/search?q=loan%20decisions" title=" loan decisions"> loan decisions</a> </p> <a href="https://publications.waset.org/abstracts/11584/information-on-financial-statements-for-loan-decision-making-of-commercial-banks-in-vietnam" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/11584.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">279</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2056</span> Tax Evasion and Macroeconomic (In)stability</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wei-Neng%20Wang">Wei-Neng Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Yuan%20Shieh"> Jhy-Yuan Shieh</a>, <a href="https://publications.waset.org/abstracts/search?q=Jhy-Hwa%20Chen"> Jhy-Hwa Chen</a>, <a href="https://publications.waset.org/abstracts/search?q=Juin-Jen%20Chang"> Juin-Jen Chang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper incorporate tax evasion into a one-sector real business cycle (RBC) model to explores the quantitative interrelations between income tax rate and equilibrium (in)determinacy, and income tax rate is endogenously determined in order to balance the government budget. We find that the level of the effective income tax rate is key factor for equilibrium (in)determinacy, instead of the level of income tax rate in a tax evasion economy. Under an economy with tax evasion, the higher income tax rate is not sufficiently to lead to equilibrium indeterminate, it must combine with a necessary condition which is the lower fraction of tax evasion and that can result in agents' optimistic expectations to become self-fulfilling and sunspot fluctuation more likely to occur. On the other hand, an economy with tax evasion can see its macroeconomy become more stabilize, and a higher fraction of income tax evasion may has a stronger stabilizing effect. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=tax%20evasion" title="tax evasion">tax evasion</a>, <a href="https://publications.waset.org/abstracts/search?q=balanced-budget%20rule" title=" balanced-budget rule"> balanced-budget rule</a>, <a href="https://publications.waset.org/abstracts/search?q=equlibirium%20%28in%29determinacy" title=" equlibirium (in)determinacy"> equlibirium (in)determinacy</a>, <a href="https://publications.waset.org/abstracts/search?q=effective%20income%20tax%20rate" title=" effective income tax rate"> effective income tax rate</a> </p> <a href="https://publications.waset.org/abstracts/181651/tax-evasion-and-macroeconomic-instability" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/181651.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">63</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2055</span> Theorizing Income Inequality in the Face of Financial Globalization</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Li%20Sheng">Li Sheng</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Based on an extended post-Keynesian model, we find that the association between the savings rate and income inequality is negative if savers’ funds are borrowed by spending households for consumption but positive if savings are channeled to investing firms for production. A negative association, such as the one that exists in the U.S., hinges on an income illusion created by an asset bubble and cheap credit. Thus, financial globalization leads consumption and income inequality to diverge, and the divergence is more extreme if lower-income groups have higher debt ratios. A positive association, such as the one that exists in China, relates to liquidity constraints faced by consumers such that consumption inequality closely follows income inequality. Our results imply that income inequality must be reduced in both types of countries to increase savings in deficit economies with negative associations and to reduce savings in surplus economies with positive associations. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=savings%20rate" title="savings rate">savings rate</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20globalization" title=" financial globalization"> financial globalization</a>, <a href="https://publications.waset.org/abstracts/search?q=global%20imbalances" title=" global imbalances"> global imbalances</a> </p> <a href="https://publications.waset.org/abstracts/20776/theorizing-income-inequality-in-the-face-of-financial-globalization" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/20776.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">468</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2054</span> Income Diversification of Small Holder Farmers in Bosso Local Government Area of Niger State, Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Oladipo%20Joseph%20Ajayi">Oladipo Joseph Ajayi</a>, <a href="https://publications.waset.org/abstracts/search?q=Yakubu%20Muhammed"> Yakubu Muhammed</a>, <a href="https://publications.waset.org/abstracts/search?q=Caleb%20Galadima"> Caleb Galadima</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study was conducted to examine the income diversification of smallholder farmers in Bosso Local Government area of Niger state, Nigeria. The specific objectives were to examine the socio-economic characteristics of the farmers, identify the sources of income among the farmers, determine the pattern of income diversification and evaluate the determinants of income diversification of farmers in the study area. A multi-stage sampling technique was used to select 94 respondents for the study. Primary data were used, and these were collected with aid of a well structured interview schedule. Descriptive statistics, diversity index, and Tobit regression model were employed to analyze the data. The mean age of the farmers was 44 years. The average household size was 8 members per household, and the average farming experience was 12 years. 21.27 percent did not have formal education. It was further found that 69.1 percent of the respondents had an income diversity index of 0.3-0.4. This indicated that their level of income diversification was moderately low. The determinants of income diversification in the study area were education, household size, marital status, and primary income. These variables were positively related to income diversification. The study revealed that diversification into various income sources has helped to increase household income to sustain the family demands even though their level of income diversification was low within the study area. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=diversification" title="diversification">diversification</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=households" title=" households"> households</a>, <a href="https://publications.waset.org/abstracts/search?q=smallholder%20farmers" title=" smallholder farmers"> smallholder farmers</a> </p> <a href="https://publications.waset.org/abstracts/87504/income-diversification-of-small-holder-farmers-in-bosso-local-government-area-of-niger-state-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/87504.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">250</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2053</span> Economic Analysis of the Impact of Commercial Agricultural Credit Scheme (CACS) on Farmers Income in Nigeria</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Titus%20Wuyah%20Yunana">Titus Wuyah Yunana </a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study analyzed the impact of commercial agricultural credit scheme on income of beneficiary farmers in Kaduna State using the Net farm income and double difference method. A questionnaire was used to source the data from 306 farmers comprising of 153 beneficiaries and 153 non-beneficiaries. The results indicated that the net farm income of the commercial agricultural credit scheme beneficiaries increases from N15,006,352.00 before scheme to N24,862,585.00 after the first and the second phases of the scheme. There was also an increase in the net farm income of the non-beneficiaries from N9, 670,385.40 to N14, 391,469.00 during the scheme. The double difference method analysis indicated a positive mean income difference value between beneficiaries and nonbeneficiaries after the first and the second phases of the scheme. The study recommends expansion in the number of beneficiaries and efficient allocation and utilization of the resources. The government should also introduce more programs that will assist the farmers to increase their productivity, income and the economy as a whole. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=agriculture" title="agriculture">agriculture</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20scheme" title=" credit scheme"> credit scheme</a>, <a href="https://publications.waset.org/abstracts/search?q=farmers" title=" farmers"> farmers</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=beneficiary" title=" beneficiary"> beneficiary</a> </p> <a href="https://publications.waset.org/abstracts/49104/economic-analysis-of-the-impact-of-commercial-agricultural-credit-scheme-cacs-on-farmers-income-in-nigeria" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49104.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">338</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2052</span> Net Fee and Commission Income Determinants of European Cooperative Banks</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Karol%C3%ADna%20Vozkov%C3%A1">Karolína Vozková</a>, <a href="https://publications.waset.org/abstracts/search?q=Mat%C4%9Bj%20Kuc"> Matěj Kuc</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Net fee and commission income is one of the key elements of a bank’s core income. In the current low-interest rate environment, this type of income is gaining importance relative to net interest income. This paper analyses the effects of bank and country specific determinants of net fee and commission income on a set of cooperative banks from European countries in the 2007-2014 period. In order to do that, dynamic panel data methods (system Generalized Methods of Moments) were employed. Subsequently, alternative panel data methods were run as robustness checks of the analysis. Strong positive impact of bank concentration on the share of net fee and commission income was found, which proves that cooperative banks tend to display a higher share of fee income in less competitive markets. This is probably connected with the fact that they stick with their traditional deposit-taking and loan-providing model and fees on these services are driven down by the competitors. Moreover, compared to commercial banks, cooperatives do not expand heavily into non-traditional fee bearing services under competition and their overall fee income share is therefore decreasing with the increased competitiveness of the sector. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=cooperative%20banking" title="cooperative banking">cooperative banking</a>, <a href="https://publications.waset.org/abstracts/search?q=dynamic%20panel%20data%20models" title=" dynamic panel data models"> dynamic panel data models</a>, <a href="https://publications.waset.org/abstracts/search?q=net%20fee%20and%20commission%20income" title=" net fee and commission income"> net fee and commission income</a>, <a href="https://publications.waset.org/abstracts/search?q=system%20GMM" title=" system GMM"> system GMM</a> </p> <a href="https://publications.waset.org/abstracts/55990/net-fee-and-commission-income-determinants-of-european-cooperative-banks" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/55990.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">330</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2051</span> Genre Analysis of Postgraduate Theses and Dissertations: Case of Statement of the Problem</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=H.%20Mashhady">H. Mashhady</a>, <a href="https://publications.waset.org/abstracts/search?q=H.%20A.%20Manzoori"> H. A. Manzoori</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Doosti"> M. Doosti</a>, <a href="https://publications.waset.org/abstracts/search?q=M.%20Fatollahi"> M. Fatollahi</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This study reports a descriptive research in the form of a genre analysis of postgraduates' theses and dissertations at three Iranian universities, including Ferdowsi, Tehran, and Tarbiat Moddares universities. The researchers sought to depict the generic structure of “statement of the problem” section of PhD dissertations and MA theses. Moreover, researchers desired to find any probable variety based on the year the dissertations belonged, to see weather genre-consciousness developed among Iranian postgraduates. To obtain data, “statement of the problem” section of 90 Ph.D. dissertations and MA theses from 2001 to 2013 in Teaching English as a Foreign Language (TEFL) at above-mentioned universities was selected. Frequency counts was employed for the quantitative method of data analysis, while genre analysis was used as the qualitative method. Inter-rater reliability was found to be about 0.93. Results revealed that students in different degrees at each of these universities used various generic structures for writing “statement of the problem”. Moreover, comparison of different time periods (2001-2006, and 2007-2013) revealed that postgraduates in the second time period, regardless of their degree and university, employed more similar generic structures which can be optimistically attributed to a general raise in genre awareness. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=genre" title="genre">genre</a>, <a href="https://publications.waset.org/abstracts/search?q=genre%20analysis" title=" genre analysis"> genre analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=Ph.D.%20and%20MA%20dissertations" title=" Ph.D. and MA dissertations"> Ph.D. and MA dissertations</a>, <a href="https://publications.waset.org/abstracts/search?q=statement%20of%20the%20problem" title=" statement of the problem"> statement of the problem</a>, <a href="https://publications.waset.org/abstracts/search?q=generic%20structure" title=" generic structure"> generic structure</a> </p> <a href="https://publications.waset.org/abstracts/18508/genre-analysis-of-postgraduate-theses-and-dissertations-case-of-statement-of-the-problem" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/18508.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">669</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2050</span> Financial Statement Fraud: The Need for a Paradigm Shift to Forensic Accounting</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ifedapo%20Francis%20Awolowo">Ifedapo Francis Awolowo</a> </p> <p class="card-text"><strong>Abstract:</strong></p> The unrelenting series of embarrassing audit failures should stimulate a paradigm shift in accounting. And in this age of information revolution, there is need for a constant improvement on the products or services one offers to the market in order to be relevant. This study explores the perceptions of external auditors, forensic accountants and accounting academics on whether a paradigm shift to forensic accounting can reduce financial statement frauds. Through Neo-empiricism/inductive analytical approach, findings reveal that a paradigm shift to forensic accounting might be the right step in the right direction in order to increase the chances of fraud prevention and detection in the financial statement. This research has implication on accounting education on the need to incorporate forensic accounting into present day accounting curriculum. Accounting professional bodies, accounting standard setters and accounting firms all have roles to play in incorporating forensic accounting education into accounting curriculum. Particularly, there is need to alter the ISA 240 to make the prevention and detection of frauds the responsibilities of bot those charged with the management and governance of companies and statutory auditors. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=financial%20statement%20fraud" title="financial statement fraud">financial statement fraud</a>, <a href="https://publications.waset.org/abstracts/search?q=forensic%20accounting" title=" forensic accounting"> forensic accounting</a>, <a href="https://publications.waset.org/abstracts/search?q=fraud%20prevention%20and%20detection" title=" fraud prevention and detection"> fraud prevention and detection</a>, <a href="https://publications.waset.org/abstracts/search?q=auditing" title=" auditing"> auditing</a>, <a href="https://publications.waset.org/abstracts/search?q=audit%20expectation%20gap" title=" audit expectation gap"> audit expectation gap</a>, <a href="https://publications.waset.org/abstracts/search?q=corporate%20governance" title=" corporate governance"> corporate governance</a> </p> <a href="https://publications.waset.org/abstracts/42346/financial-statement-fraud-the-need-for-a-paradigm-shift-to-forensic-accounting" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/42346.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">366</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2049</span> Corruption and Income: Case of Independent Turkish Republic</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Rahime%20H%C3%BClya%20%20%C3%96zt%C3%BCrk">Rahime Hülya Öztürk</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Along with the development of globalization, the relationship between economic, politic and commercial behaviors became unlimited. The liberalization of capital has many advantages for countries, but it also has some disadvantages. In these disadvantages the most important one is corruption. Especially in Developing Countries and Underdeveloped countries, corruption is very extensive. Corruption causes inefficient use of resources and promotes income inequality. Especially in the transition period of economies corruption increases and sometimes governments don’t interfere. To fight against corruption domestic and international measures are taken. Corruption is an economic problem, but it also has social and moral effects. The aim of this study is to define the relationship between corruption and income in Independent Turkish State. In the first part of the study, the concept of corruption is examined. In the second part of the study, information about The Independent Turkish Republic is given. In the third part of the study, country’s relationship between corruption and income is analyzed with panel data analysis. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=corruption" title="corruption">corruption</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=independent%20Turkish%20Republic" title=" independent Turkish Republic"> independent Turkish Republic</a>, <a href="https://publications.waset.org/abstracts/search?q=distribution%20of%20income" title=" distribution of income"> distribution of income</a> </p> <a href="https://publications.waset.org/abstracts/52431/corruption-and-income-case-of-independent-turkish-republic" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/52431.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">315</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2048</span> Economic Stability in a Small Open Economy with Income Effect on Leisure Demand</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Yu-Shan%20Hsu">Yu-Shan Hsu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper studies a two-sector growth model with a technology of social constant returns and with a utility that features either a zero or a positive income effect on the demand for leisure. The purpose is to investigate how the existence of aggregate instability or equilibrium indeterminacy depends on both the intensity of the income effect on the demand for leisure and the value of the labor supply elasticity. The main finding is that when there is a factor intensity reversal between the private perspective and the social perspective, indeterminacy arises even if the utility has a positive income effect on leisure demand. Moreover, we find that a smaller value of the labor supply elasticity increases the range of the income effect on leisure demand and thus increases the possibility of equilibrium indeterminacy. JEL classification: E3; O41 <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=indeterminacy" title="indeterminacy">indeterminacy</a>, <a href="https://publications.waset.org/abstracts/search?q=non-separable%20preferences" title=" non-separable preferences"> non-separable preferences</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20effect" title=" income effect"> income effect</a>, <a href="https://publications.waset.org/abstracts/search?q=labor%20supply%20elasticity" title=" labor supply elasticity"> labor supply elasticity</a> </p> <a href="https://publications.waset.org/abstracts/95542/economic-stability-in-a-small-open-economy-with-income-effect-on-leisure-demand" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/95542.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">177</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2047</span> Truthful or Untruthful Social Media Posts: Applying Statement Analysis to Decode online Deception</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Christa%20L.%20Arnold">Christa L. Arnold</a>, <a href="https://publications.waset.org/abstracts/search?q=Margaret%20C.%20Stewart"> Margaret C. Stewart</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This research shares the results of an exploratory study examining Statement Analysis (SA) to detect deception in online truthful and untruthful social media posts. Applying a Law Enforcement methodology SA, used in criminal interview statements, this research analyzes what is stated to assist in evaluating written deceptive information. Preliminary findings reveal qualitative and quantitative nuances for SA in online deception detection and uncover insights regarding digital deceptive behavior. Thus far, findings reveal truthful statements tend to differ from untruthful statements in both content and quality. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=deception%20detection" title="deception detection">deception detection</a>, <a href="https://publications.waset.org/abstracts/search?q=online%20deception" title=" online deception"> online deception</a>, <a href="https://publications.waset.org/abstracts/search?q=social%20media%20content" title=" social media content"> social media content</a>, <a href="https://publications.waset.org/abstracts/search?q=statement%20analysis" title=" statement analysis"> statement analysis</a> </p> <a href="https://publications.waset.org/abstracts/162381/truthful-or-untruthful-social-media-posts-applying-statement-analysis-to-decode-online-deception" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/162381.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">64</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2046</span> Using “Eckel” Model to Measure Income Smoothing Practices: The Case of French Companies</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Feddaoui%20Amina">Feddaoui Amina</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Income smoothing represents an attempt on the part of the company's management to reduce variations in earnings through the manipulation of the accounting principles. In this study, we aimed to measure income smoothing practices in a sample of 30 French joint stock companies during the period (2007-2009), we used Dummy variables method and “ECKEL” model to measure income smoothing practices and Binomial test accourding to SPSS program, to confirm or refute our hypothesis. This study concluded that there are no significant statistical indicators of income smoothing practices in the sample studied of French companies during the period (2007-2009), so the income series in the same sample studied of is characterized by stability and non-volatility without any intervention of management through accounting manipulation. However, this type of accounting manipulation should be taken into account and efforts should be made by control bodies to apply Eckel model and generalize its use at the global level. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=income" title="income">income</a>, <a href="https://publications.waset.org/abstracts/search?q=smoothing" title=" smoothing"> smoothing</a>, <a href="https://publications.waset.org/abstracts/search?q=%27Eckel%27" title=" 'Eckel'"> 'Eckel'</a>, <a href="https://publications.waset.org/abstracts/search?q=French%20companies" title=" French companies"> French companies</a> </p> <a href="https://publications.waset.org/abstracts/90241/using-eckel-model-to-measure-income-smoothing-practices-the-case-of-french-companies" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/90241.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">152</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2045</span> Critical Accounting Estimates and Transparency in Financial Reporting: An Observation Financial Reporting under US GAAP</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Ahmed%20Shaik">Ahmed Shaik</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Estimates are very critical in accounting and Financial Reporting cannot be complete without these estimates. There is a long list of accounting estimates that are required to be made to compute Net Income and to determine the value of assets and liabilities. To name a few, valuation of inventory, depreciation, valuation of goodwill, provision for bad debts and estimated warranties, etc. require the use of different valuation models and forecasts. Different business entities under the same industry may use different approaches to measure the value of financial items being reported in Income Statement and Balance Sheet. The disclosure notes do not provide enough details of the approach used by a business entity to arrive at the value of a financial item. Lack of details in the disclosure notes makes it difficult to compare the financial performance of one business entity with the other in the same industry. This paper is an attempt to identify the lack of enough information about accounting estimates in disclosure notes, the impact of the absence of details of accounting estimates on the comparability of financial data and financial analysis. An attempt is made to suggest the detailed disclosure while taking care of the cost and benefit of making such disclosure. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=accounting%20estimates" title="accounting estimates">accounting estimates</a>, <a href="https://publications.waset.org/abstracts/search?q=disclosure%20notes" title=" disclosure notes"> disclosure notes</a>, <a href="https://publications.waset.org/abstracts/search?q=financial%20reporting" title=" financial reporting"> financial reporting</a>, <a href="https://publications.waset.org/abstracts/search?q=transparency" title=" transparency"> transparency</a> </p> <a href="https://publications.waset.org/abstracts/84423/critical-accounting-estimates-and-transparency-in-financial-reporting-an-observation-financial-reporting-under-us-gaap" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/84423.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">200</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2044</span> Computerized Adaptive Testing for Ipsative Tests with Multidimensional Pairwise-Comparison Items</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wen-Chung%20Wang">Wen-Chung Wang</a>, <a href="https://publications.waset.org/abstracts/search?q=Xue-Lan%20Qiu"> Xue-Lan Qiu</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Ipsative tests have been widely used in vocational and career counseling (e.g., the Jackson Vocational Interest Survey). Pairwise-comparison items are a typical item format of ipsative tests. When the two statements in a pairwise-comparison item measure two different constructs, the item is referred to as a multidimensional pairwise-comparison (MPC) item. A typical MPC item would be: Which activity do you prefer? (A) playing with young children, or (B) working with tools and machines. These two statements aim at the constructs of social interest and investigative interest, respectively. Recently, new item response theory (IRT) models for ipsative tests with MPC items have been developed. Among them, the Rasch ipsative model (RIM) deserves special attention because it has good measurement properties, in which the log-odds of preferring statement A to statement B are defined as a competition between two parts: the sum of a person’s latent trait to which statement A is measuring and statement A’s utility, and the sum of a person’s latent trait to which statement B is measuring and statement B’s utility. The RIM has been extended to polytomous responses, such as preferring statement A strongly, preferring statement A, preferring statement B, and preferring statement B strongly. To promote the new initiatives, in this study we developed computerized adaptive testing algorithms for MFC items and evaluated their performance using simulations and two real tests. Both the RIM and its polytomous extension are multidimensional, which calls for multidimensional computerized adaptive testing (MCAT). A particular issue in MCAT for MPC items is the within-person statement exposure (WPSE); that is, a respondent may keep seeing the same statement (e.g., my life is empty) for many times, which is certainly annoying. In this study, we implemented two methods to control the WPSE rate. In the first control method, items would be frozen when their statements had been administered more than a prespecified times. In the second control method, a random component was added to control the contribution of the information at different stages of MCAT. The second control method was found to outperform the first control method in our simulation studies. In addition, we investigated four item selection methods: (a) random selection (as a baseline), (b) maximum Fisher information method without WPSE control, (c) maximum Fisher information method with the first control method, and (d) maximum Fisher information method with the second control method. These four methods were applied to two real tests: one was a work survey with dichotomous MPC items and the other is a career interests survey with polytomous MPC items. There were three dependent variables: the bias and root mean square error across person measures, and measurement efficiency which was defined as the number of items needed to achieve the same degree of test reliability. Both applications indicated that the proposed MCAT algorithms were successful and there was no loss in measurement proficiency when the control methods were implemented, and among the four methods, the last method performed the best. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=computerized%20adaptive%20testing" title="computerized adaptive testing">computerized adaptive testing</a>, <a href="https://publications.waset.org/abstracts/search?q=ipsative%20tests" title=" ipsative tests"> ipsative tests</a>, <a href="https://publications.waset.org/abstracts/search?q=item%20response%20theory" title=" item response theory"> item response theory</a>, <a href="https://publications.waset.org/abstracts/search?q=pairwise%20comparison" title=" pairwise comparison"> pairwise comparison</a> </p> <a href="https://publications.waset.org/abstracts/49690/computerized-adaptive-testing-for-ipsative-tests-with-multidimensional-pairwise-comparison-items" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/49690.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">246</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2043</span> The Redistributive Effects of Debtor Protection Laws</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Hamid%20Boustanifar">Hamid Boustanifar</a>, <a href="https://publications.waset.org/abstracts/search?q=Geraldo%20Cerqueiro"> Geraldo Cerqueiro</a>, <a href="https://publications.waset.org/abstracts/search?q=Mar%C3%ADa%20Fabiana%20Penas"> María Fabiana Penas</a> </p> <p class="card-text"><strong>Abstract:</strong></p> We exploit state-level changes in the amount of personal wealth individuals can protect under Chapter 7 to analyze the causal effect of debtor protection on income inequality. We find that an increase in state exemptions significantly increases inequality by reducing income for low-income individuals and by increasing income for high-income individuals. The increase in inequality is four times larger among the self-employed than among wage earners, and it is due mainly to a growing income gap between skilled (i.e., individuals with a college degree) and unskilled entrepreneurs. We also find that the employment rate of skilled entrepreneurs significantly increases, while the employment rate of unskilled wage earners falls. Our results are consistent with a recent literature that shows that higher exemptions redistribute credit from low-wealth to high-wealth entrepreneurs, affecting the performance of their businesses. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection" title="debtor protection">debtor protection</a>, <a href="https://publications.waset.org/abstracts/search?q=credit%20markets" title=" credit markets"> credit markets</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=debtor%20protection%20laws" title=" debtor protection laws"> debtor protection laws</a> </p> <a href="https://publications.waset.org/abstracts/21887/the-redistributive-effects-of-debtor-protection-laws" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/21887.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">432</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2042</span> Impact of Improved Beehive on Income of Rural Households: Evidence from Bugina District of Northern Ethiopia</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Wondmnew%20Derebe">Wondmnew Derebe</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Increased adoption of modern beehives improves the livelihood of smallholder farmers whose income largely depends on mixed crop-livestock farming. Improved beehives have been disseminated to farmers in many parts of Ethiopia. However, its impact on income is less investigated. Thus, this study estimates how adopting improved beehives impacts rural households' income. Survey data were collected from 350 randomly selected households' and analyzed using an endogenous switching regression model. The result revealed that the adoption of improved beehives is associated with a higher annual income. On average, improved beehive adopters earned about 6,077 (ETB) more money than their counterparts. However, the impact of adoption would have been larger for actual non-adopters, as reflected in the negative transitional heterogeneity effect of 1792 (ETB). The result also indicated that the decision to adopt or not to adopt improved beehives was subjected to individual self-selection. Improved beehive adoption can increase farmers' income and can be used as an alternative poverty reduction strategy. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=impact" title="impact">impact</a>, <a href="https://publications.waset.org/abstracts/search?q=adoption" title=" adoption"> adoption</a>, <a href="https://publications.waset.org/abstracts/search?q=endogenous%20switching%20regression" title=" endogenous switching regression"> endogenous switching regression</a>, <a href="https://publications.waset.org/abstracts/search?q=income" title=" income"> income</a>, <a href="https://publications.waset.org/abstracts/search?q=improved" title=" improved"> improved</a> </p> <a href="https://publications.waset.org/abstracts/170258/impact-of-improved-beehive-on-income-of-rural-households-evidence-from-bugina-district-of-northern-ethiopia" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170258.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">74</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2041</span> The Critical Relevance of Credit and Debt Data in Household Food Security Analysis: The Risks of Ineffective Response Actions</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Siddharth%20Krishnaswamy">Siddharth Krishnaswamy</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Problem Statement: Currently, when analyzing household food security, the most commonly studied food access indicators are household income and expenditure. Larger studies do take into account other indices such as credit and employment. But these are baselines studies and by definition are conducted infrequently. Food security analysis for access is usually dedicated to analyzing income and expenditure indicators. And both these indicators are notoriously inconsistent. Yet this data can very often end up being the basis on which household food access is calculated; and by extension, be used for decision making. Objectives: This paper argues that along with income and expenditure, credit and debit information should be collected so that an accurate analysis of household food security (and in particular) food access can be determined. The lack of collection and analysis of this information routinely means that there is often a “masking” of the actual situation; a household’s food access and food availability patterns may be adequate mainly as a result of borrowing and may even be due to a long- term dependency (a debt cycle). In other words, such a household is, in reality, worse off than it appears a factor masked by its performance on basic access indicators. Procedures/methodologies/approaches: Existing food security data sets collected in 2005 in Azerbaijan, 2010 across Myanmar and 2014-15 across Uganda were used to support the theory that analyzing income and expenditure of a HHs and analyzing the same in addition to data on credit & borrowing patterns will result in an entirely different scenario of food access of the household. Furthermore, the data analyzed depicts food consumption patterns across groups of households and then relates this to the extent of dependency on credit, i.e. households borrowing money in order to meet food needs. Finally, response options that were based on analyzing only income and expenditure; and response options based on income, expenditure, credit, and borrowing – from the same geographical area of operation are studied and discussed. Results: The purpose of this work was to see if existing methods of household food security analysis could be improved. It is hoped that food security analysts will collect household level information on credit and debit and analyze them against income, expenditure and consumption patterns. This will help determine if a household’s food access and availability are dependent on unsustainable strategies such as borrowing money for food or undertaking sustained debts. Conclusions: The results clearly show the amount of relevant information that is missing in Food Access analysis if debit and borrowing of the household is not analyzed along with the typical Food Access indicators that are usually analyzed. And the serious repercussions this has on Programmatic response and interventions. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=analysis" title="analysis">analysis</a>, <a href="https://publications.waset.org/abstracts/search?q=food%20security%20indicators" title=" food security indicators"> food security indicators</a>, <a href="https://publications.waset.org/abstracts/search?q=response" title=" response"> response</a>, <a href="https://publications.waset.org/abstracts/search?q=resilience%20analysis" title=" resilience analysis"> resilience analysis</a> </p> <a href="https://publications.waset.org/abstracts/43392/the-critical-relevance-of-credit-and-debt-data-in-household-food-security-analysis-the-risks-of-ineffective-response-actions" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/43392.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">331</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2040</span> Jesus’ Approach in Liberation of the Poor, Luke 4:18-19: Lesson for Nigerian Leaders</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Aboekwe">Aboekwe</a>, <a href="https://publications.waset.org/abstracts/search?q=Mary%20Emilia"> Mary Emilia</a> </p> <p class="card-text"><strong>Abstract:</strong></p> Jesus’ mission was not only a religious one but had social and political implications. From the birth to the death of Jesus, God’s message of liberation is proclaimed in and through Jesus. This work studied Jesus’ inaugural mission in Luke 4: 18 -19 in the context of Nigerian leaders. A theological interpretation was adopted and it was discovered that Luke 4: 18-19 unfolded Jesus’ mission statement. This mission statement centered in preaching the good news to the poor, the release of the captives, healing the sick, liberation to the oppressed, and favour and abundance in the land. Related to the Jewish-Roman world of Jesus and the Nigerian nation, it was discovered that most of the maladies enumerated in Jesus’ inaugural mission statement were prevalent in Nigerian society. Maladies like poverty, oppression, violence, sickness and diseases are widespread in Nigeria. Poverty affects all, irrespective of gender, religion, or ethnicity. There is insecurity everywhere. Unemployment bites harder on Nigeria’s youthful population, and they are unable to find a job at the prevailing wage rate. To this effect, therefore, this study proposes Jesus’ liberative technique as a solution to these maladies prevalent in the country. The work equally challenged the Nigerian leaders to emulate Jesus’ mission statement and take proactive measures in fighting against these social challenges resident in Nigeria today. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=liberation" title="liberation">liberation</a>, <a href="https://publications.waset.org/abstracts/search?q=leadership" title=" leadership"> leadership</a>, <a href="https://publications.waset.org/abstracts/search?q=maladies" title=" maladies"> maladies</a>, <a href="https://publications.waset.org/abstracts/search?q=poverty" title=" poverty"> poverty</a> </p> <a href="https://publications.waset.org/abstracts/170358/jesus-approach-in-liberation-of-the-poor-luke-418-19-lesson-for-nigerian-leaders" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/170358.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">76</span> </span> </div> </div> <div class="card paper-listing mb-3 mt-3"> <h5 class="card-header" style="font-size:.9rem"><span class="badge badge-info">2039</span> Stock Market Developments, Income Inequality, Wealth Inequality</h5> <div class="card-body"> <p class="card-text"><strong>Authors:</strong> <a href="https://publications.waset.org/abstracts/search?q=Quang%20Dong%20Dang">Quang Dong Dang</a> </p> <p class="card-text"><strong>Abstract:</strong></p> This paper examines the possible effects of stock market developments by channels on income and wealth inequality. We use the Bayesian Multilevel Model with the explanatory variables of the market’s channels, such as accessibility, efficiency, and market health in six selected countries: the US, UK, Japan, Vietnam, Thailand, and Malaysia. We found that generally, the improvements in the stock market alleviate income inequality. However, stock market expansions in higher-income countries are likely to trigger income inequality. We also found that while enhancing the quality of channels of the stock market has counter-effects on wealth equality distributions, open accessibilities help reduce wealth inequality distributions within the scope of the study. In addition, the inverted U-shaped hypothesis seems not to be valid in six selected countries between the period from 2006 to 2020. <p class="card-text"><strong>Keywords:</strong> <a href="https://publications.waset.org/abstracts/search?q=Bayesian%20multilevel%20model" title="Bayesian multilevel model">Bayesian multilevel model</a>, <a href="https://publications.waset.org/abstracts/search?q=income%20inequality" title=" income inequality"> income inequality</a>, <a href="https://publications.waset.org/abstracts/search?q=inverted%20u-shaped%20hypothesis" title=" inverted u-shaped hypothesis"> inverted u-shaped hypothesis</a>, <a href="https://publications.waset.org/abstracts/search?q=stock%20market%20development" title=" stock market development"> stock market development</a>, <a href="https://publications.waset.org/abstracts/search?q=wealth%20inequality" title=" wealth inequality"> wealth inequality</a> </p> <a href="https://publications.waset.org/abstracts/160922/stock-market-developments-income-inequality-wealth-inequality" class="btn btn-primary btn-sm">Procedia</a> <a href="https://publications.waset.org/abstracts/160922.pdf" target="_blank" class="btn btn-primary btn-sm">PDF</a> <span class="bg-info text-light px-1 py-1 float-right rounded"> Downloads <span class="badge badge-light">108</span> </span> </div> </div> <ul class="pagination"> <li class="page-item disabled"><span class="page-link">&lsaquo;</span></li> <li class="page-item active"><span class="page-link">1</span></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=income%20statement&page=2">2</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=income%20statement&page=3">3</a></li> <li class="page-item"><a class="page-link" href="https://publications.waset.org/abstracts/search?q=income%20statement&page=4">4</a></li> <li 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