Academic literature on the topic 'Economic obligations'

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Journal articles on the topic "Economic obligations"

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Kundeus, Oleksandr, Nataliia Zarudna, and Bogdana Truhonovetcka. "Historical and economic essence of liabilities for accounting and taxation purposes." Galic'kij ekonomičnij visnik 85, no. 6 (2023): 76–87. http://dx.doi.org/10.33108/galicianvisnyk_tntu2023.06.076.

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The article delves into the concept of «obligations» from a historical perspective. An exploration of the essence of obligations spans from the times of the Roman Empire and the Middle Ages to contemporary interpretations. In order to account for obligations, a list of relevant accounts was compiled, which has also evolved and is presented in the article. Simultaneously, the significance of the development of this concept for accounting and taxation purposes was revealed. The essence of obligations is unveiled from both legal and economic standpoints. Rooted in the origins of legal direction s
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PLOTNIKOV, Viktor S., and Olesya V. PLOTNIKOVA. "The concept of accounting for contractual obligations: Searching for accounting development areas." International Accounting 25, no. 12 (2022): 1326–45. http://dx.doi.org/10.24891/ia.25.12.1326.

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Subject. This article discusses the possibility of including a system of changes in market relations and their impact on the financial results of the organization's activities in the field of accounting and economic analysis. Objectives. The article aims to determine the possibility and necessity of forming information in the field of accounting containing a prognostic function, which can be achieved by including a new concept in the structure of accounting, namely the concept of accounting for contractual obligations, and prove the necessity and objectivity of information when including in th
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Ganis Sukoharsono, Eko, Purweni Widhianingrum, and Alan Smith Purba. "CONSTRUCTING A HIERARCHICAL PYRAMID OF CORPORATE SOCIAL RESPONSIBILITY: A MODEL FROM LEGAL AND ECONOMIC TO SPIRITUAL OBLIGATION." International Journal of Accounting and Business Society 29, no. 1 (2021): 169–96. http://dx.doi.org/10.21776/ub.ijabs.2021.29.1.8.

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Purpose — The objective of the study is to construct a hierarchical pyramid of corporate social responsibility which provides a new model from economic to spiritual obligation of a corporation. Design/methodology/approach — The research method of the study utilizes an imaginary dialogue of the postmodernist paradigm. The imaginary dialogue is used of two persons which are an accountant and a stockholder of a company. Findings — The result of the study is a hierarchical pyramid of corporate social responsibility constructed. The study also defines detail of the levels. Firstly, the legal obliga
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Yuzhanin, Nikolay V. "Auxiliary law enforcement actions of the creditor in obligations." Current Issues of the State and Law, no. 20 (2021): 792–99. http://dx.doi.org/10.20310/2587-9340-2021-5-20-792-799.

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We analyze some of the creditor’s law enforcement actions in obligations, which in the theory of civil law have become accepted to be called creditor obligations. We dispute the thesis that it is possible to classify as obligations those actions that help in the implementation of creditor’s subjective right and are part of the mechanism for its implementation. We provide an analysis of a number of creditor’s necessary actions, which act auxiliary to the basic action to implement the subjective right in obligation. We propose to abandon the concept of “obligation” in relation to those creditori
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Birchall, David. "RECONSTRUCTING STATE OBLIGATIONS TO PROTECT AND FULFIL SOCIO-ECONOMIC RIGHTS IN AN ERA OF MARKETISATION." International and Comparative Law Quarterly 71, no. 1 (2021): 227–43. http://dx.doi.org/10.1017/s0020589321000282.

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AbstractStates hold international human rights obligations to protect rights-holders from infringements by third parties and to fulfil access to rights. States also increasingly rely on businesses to provide essential human rights resources, including for housing, food, and healthcare. How these obligations apply where States rely on businesses has not been adequately conceptualised, particularly regarding the scope of business infringements in this context, and how the obligation to fulfil relates to market regulation. The Committee on Economic, Social and Cultural Rights has not directly add
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MacKlem, Patrick. "Aboriginal Rights and State Obligations." Alberta Law Review 36, no. 1 (1997): 97. http://dx.doi.org/10.29173/alr1020.

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This article investigates the nature and scope of Canada's constitutional obligations towards Aboriginal people. Specifically, the author explores the question of whether or not constitutional recognition of Aboriginal rights imposes a positive constitutional obligation on governments in Canada to provide economic or social benefits to Aboriginal people. He examines approaches which would either confirm or deny the existence of such an obligation and argues for a middle ground between these extremes which would require governments to provide some benefits in certain circumstances. Whether or n
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Hordiienko, T. O. "FORCE MAJEURE CIRCUMSTANCES IN ECONOMIC OBLIGATIONS." Juridical scientific and electronic journal, no. 12 (2022): 183–86. http://dx.doi.org/10.32782/2524-0374/2022-12/39.

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Sykes, Alan O. "Economic “Necessity” in International Law." American Journal of International Law 109, no. 2 (2015): 296–323. http://dx.doi.org/10.5305/amerjintelaw.109.2.0296.

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Exigent circumstances can extinguish or suspend a wide range of legal obligations. They may empower governments to seize property or quarantine individuals. They may excuse the nonperformance of private or public contractual obligations. And, of especial interest here, they may permit governments to deviate from their obligations under treaties or customary international law (CIL).
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Bobrova, Anna Vladimirovna. "The Principle of "Mirror Reflection" in the Rights and Obligations of Participants in Foreign Economic Activity and Customs Authorities." NB: Административное право и практика администрирования, no. 2 (February 2023): 1–13. http://dx.doi.org/10.7256/2306-9945.2023.2.39725.

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The subject of the study is the relationship between the rights and obligations of participants in foreign economic activity and customs authorities, namely, the implementation of the principle of "mirror reflection" in the complex formation of rights and obligations. The purpose of the study is to search for gaps in customs legislation that do not directly link the rights and obligations of customs subjects, as well as to develop recommendations for its amendment. The methodological basis of the study was a comparative analysis of the rights and obligations of customs authorities and their of
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Plotnikov, V. S., and S. S. Kanapinova. "Conceptual principles: Contractual obligations and liabilities as items of financial reporting." International Accounting 23, no. 7 (2020): 726–41. http://dx.doi.org/10.24891/ia.23.7.726.

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Subject. The article provides a rationale for reporting obligations and liabilities in accounting records as economic phenomena of entity's business operations and items of financial reporting. Objectives. We explain how the substance of obligations and liabilities is defined in accounting, implying that the economic phenomena should be recognized in financial statements more completely. The study is to unveil the substance of obligations and liabilities so as to harmonize the regulatory and positive economy in the accounting process. We determine their purpose as part of accounts when they ar
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Dissertations / Theses on the topic "Economic obligations"

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Marcilly, Julien. "Economic analysis of emerging Asia's local currency bond markets." Paris 9, 2011. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=2011PA090032.

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Richards, Paul Howard. "Pecking order and trade-off explanations of capital structure and the maturity structure of corporate debt obligations." Thesis, University of Birmingham, 2018. http://etheses.bham.ac.uk//id/eprint/8429/.

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It is shown i) that the under-investment problem is caused by the debt-equity mix of the financing rather than the investment itself and that a transfer of value (from shareholders to debt-holders) can be reversed by a post-investment adjustment in capital structure that restores the pre-investment gearing ratio. This simple, low-cost solution is preferable to reducing debt maturity (as in Myers (1977)) or gearing; ii) that transfers in value from debt-holders to shareholders to promote over-investment are not sustainable since investors will seek to avoid being disadvantaged by demanding high
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Mashego, Katlego Arnold. "Examining the link between economic development and the enforcement of socio-economic rights in Africa: A case study of South Africa and Nigeria." University of Western Cape, 2021. http://hdl.handle.net/11394/8333.

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Magister Legum - LLM<br>This year marks 57 years since Organisation of African Unity (OAU) was formed on 25 May 1963 in Addis Ababa, Ethiopia. This year also marks 18 years since the African Union (AU) was formed on 9 July 2002 in Durban, South Africa. This year further marks 39 years since the adoption of the African Charter on Human and Peoples’ Rights (African Charter) was adopted on 27 June 1981 in Nairobi, Kenya. This was recorded as historic step towards the protection of human rights in Africa.
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Ilcheva, Ana-Maria. "L'entreprise à l'épreuve du changement climatique : obligations et responsabilités." Electronic Thesis or Diss., Université Côte d'Azur, 2020. http://www.theses.fr/2020COAZ0018.

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La réflexion juridique à propos de la place du droit dans la lutte contre le changement climatique est de plus en plus abondante. Face à l’urgence climatique, l’ensemble des outils et acteurs juridiques est mobilisé. L’entreprise est au premier rang des personnes concernées. Quel rôle le droit assigne-t-il à l’entreprise dans la lutte contre le changement climatique ? Quelles obligations et quelles responsabilités fait-il peser sur elle ? Sur quels fondements ? La présente étude analyse les rapports entre droit et changement climatique à travers le prisme de l’entreprise. En amont de tout domm
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Пащенко, А. О. "Порука як спосіб забезпечення зобов’язань при виконанні господарських договорів". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/68462.

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У роботі охарактеризовано історичні тенденції розвитку поруки у римському праві та законодавстві, що діяло на території Української держави. Вивчено досвід правового регулювання поруки у законодавстві країн СНД та Європейського Союзу на сучасному етапі. Визначено поняття цього цивільно-правового інституту, виділено його характерні ознаки, функціональне призначення і місце в системі цивільного права. Проаналізовано доктринальне підґрунтя договору поруки - його ознаки, форми, істотні умови, порядок виконання, відповідальність. Виявлено найбільш ефективний механізм компенсації витрат, понесених
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Khalfan, Ashfaq. "State obligations beyond borders relating to economic, social and cultural rights : legal basis, extent and implications for development cooperation." Thesis, University of Oxford, 2014. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.669753.

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Chirwa, Danwood Mzikenge. "Towards binding economic, social and cultural rights obligations of non-state actors in international and domestic law: a critical survey of emerging norms." Thesis, University of the Western Cape, 2005. http://etd.uwc.ac.za/index.php?module=etd&amp.

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This study argued that the issue of non-state actors requires a comprehensive response that includes the recognition of both non-binding and binding human rights obligations of these actors. It examined critically the emerging norms on voluntary obligations, state responsibility, and direct responsibility of these actors with regard to human rights at both international and domestic levels.
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Raible, Lea Alexa. "Human rights unbound : a theory of extraterritorial human rights obligations with special reference to the International Covenant on Economic, Social and Cultural Rights." Thesis, University College London (University of London), 2018. http://discovery.ucl.ac.uk/10041896/.

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This thesis advances four main arguments aimed at fundamentally changing the way we think about extraterritorial human rights obligations. First, I argue that the questions regarding extraterritoriality are really about justifying the allocation of human rights obligations to specific states. Second, I seek to show that human rights as found in international human rights law, including the International Covenant on Economic, Social and Cultural Rights, are underpinned by the values of integrity and equality. Third, I argue that these same values justify the allocation of human rights obligatio
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Jäglin, Joel. "Discrimination with regard to economic and social rights of Roma : A study of the international obligations of Serbia in the human rights system of the Council of Europe." Thesis, Örebro universitet, Institutionen för juridik, psykologi och socialt arbete, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-52720.

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Eriksson, Stina. "The Right to a Living Wage : The Obligations of States Parties to the International Covenant on Economic, Social and Cultural Rights to Realise the Right to a Living Wage." Thesis, Uppsala universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-260047.

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Books on the topic "Economic obligations"

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Chimhini, S. B. Rethinking international obligations. African Institute for Agrarian Studies, 2007.

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Dnes, Antony W. The economics of law: Property, contracts, and obligations. Thomson/South-Western, 2005.

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Richardson, Megan. The utilitarian-economic model of contractual obligation unconscionability at the frontier. Law and Economics Programme, Faculty of Law, University of Toronto, 1995.

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Delestraint, Pierre Dupont. Droit civil: Les obligations. Dalloz, 1990.

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Delestraint, Pierre Dupont. Droit civil: Les obligations. Dalloz, 1988.

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Howell, Jayne. Economic and social obligations of women street prostitutes in southern Mexico. Michigan State University, Women and International Development, 2003.

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R, Chapman Audrey, Russell Sage, American Association for the Advancement of Science., and HURIDOCS (Network), eds. Core obligations: Building a framework for economic, social and cultural rights. Intersentia, 2002.

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Russian Research Center for Human Rights. Russia: The International Obligations in the Field of Social and Economic Rights. Russian Research Center for Human Rights, 2005.

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Stewart, Terrence P. China's compliance with WTO commitments and obligations: 2005-2007 update. Trade Lawyers Advisory Group, 2007.

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Centro Latinoamericano para las Relaciones con Europa. América Latina, Unión Europea: Documentación de base, 1999. Centro Latinoamericano para las Relaciones con Europa, 2000.

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Book chapters on the topic "Economic obligations"

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Udombana, Nsongurua. "The Concepts of Obligations and ‘Minimum Core’." In Social and Economic Rights in Africa. Routledge, 2023. http://dx.doi.org/10.4324/9781003357315-6.

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Černič, Jernej Letnar. "Corporate human rights obligations under socio-economic rights." In Corporate Accountability under Socio-Economic Rights. Routledge, 2018. http://dx.doi.org/10.4324/9781315267685-5.

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Han, Liyu. "Exceptions to Obligations Under International Trade and Economic Rules." In International Economic Law in Contemporary World. Springer Nature Singapore, 2024. http://dx.doi.org/10.1007/978-981-99-7541-9_9.

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Černič, Jernej Letnar. "Corporate human rights obligations under specific socio-economic rights." In Corporate Accountability under Socio-Economic Rights. Routledge, 2018. http://dx.doi.org/10.4324/9781315267685-6.

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Schechla, Joseph. "Extraterritorial human rights obligations in the context of economic sanctions." In The Routledge Handbook on Extraterritorial Human Rights Obligations. Routledge, 2021. http://dx.doi.org/10.4324/9781003090014-23.

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Stegmann, Philipp Theodor. "International Obligations of the EU and the Member States Under EU IIPAs." In European Yearbook of International Economic Law. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-04366-7_2.

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Montanaro, Francesco. "“Ain’t No Sunshine”: Photovoltaic Energy Policy in Europe at the Crossroads Between EU Law and Energy Charter Treaty Obligations." In International Economic Law. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-44645-5_12.

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Jegede, Ademola Oluborode. "Climate change displacement and socio-economic rights of the child under the African human rights system." In The Routledge Handbook on Extraterritorial Human Rights Obligations. Routledge, 2021. http://dx.doi.org/10.4324/9781003090014-17.

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Shumilina, Vera, Bogdan Murza, and Aleksandr Shichanin. "Economic and legal support for the activities of an economic entity in the context of a pandemic." In Business security management in modern conditions. AUS PUBLISHERS, 2021. http://dx.doi.org/10.26526/chapter_60258635e2bf71.25158318.

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current problems are the instability of the regulatory framework; monopolism of large companies and suppression of small businesses; economic crime and corruption; insufficient number of qualified specialists of higher and middle management of enterprises, including security managers; low level of reliability of performance of contractual obligations; illegal activities of competitors, etc. In this regard, the majority of Russian entrepreneurs, scientists and practitioners face an urgent problem of legal support for business activities, finding ways to solve the problems of reliable protection
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Barbot, Michela. "Cedere dei beni al posto del denaro dovuto. La datio in solutum in Francia e Italia fra XVII e XVIII secolo." In Datini Studies in Economic History. Firenze University Press, 2024. http://dx.doi.org/10.36253/979-12-215-0347-0.07.

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This research, which focuses on a comparison between early modern France and Italy, deals with datio in solutum, i.e. the transfer of goods in settlement of a monetary debt. After illustrating its essential features, the text presents the legal interpretations of datio in solutum, analyses its legislative regulation and addresses the well-documented case of the Duchy of Milan. The research shows that the differences between France and Italy reveal two different political attitudes towards debts and obligations: the French one, more inclined to protect the creditor, and the Italian one, more di
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Conference papers on the topic "Economic obligations"

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Rogers, Michael E., Igor Marvan, and Ian Mackenzie. "The Technological, Economic and Stakeholders’ Sensitivities of Discharging or Reusing Process Affected Water from the Oil Sands Industry." In CORROSION 1998. NACE International, 1998. https://doi.org/10.5006/c1998-98568.

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Abstract The world's largest oil sands plant has been operating since 1978 as a zero liquid discharge facility and has every intention of pursuing ways of operation that will allow it to continue being a zero discharge facility. However, the practice of containment or impounding of process affected water is under severe pressure as water is released from improved fine tails management processes and closure obligations are confronted. Aggressively rising to this challenge in keeping with the company’s commitment to the protection of the environment while securing Canada’s energy future, resourc
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Curagău, Natalia, and Angela Popovici. "Evolution of legislation on the consolidated accounts of financial-industrial groups." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.13.

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The current legislation establishes the conditions for the creation, state registration, operation and liquidation of financial and industrial groups, the rights and obligations of their members, and also ensures the protection of the rights and legitimate interests of members of financial and industrial groups, including regulating the aggregation and presentation of information about the companies of the group in consolidated financial statements. The company that controls the financial and industrial group is liable for its obligations with all property belonging to it on the basis of prope
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"THE EFFECT OF RENEWABLE OBLIGATIONS ON ELECTRICITY PRICES - ESTIMATES FOR THE UK." In XII TRADITIONAL SCIENTIFIC CONFERENCE NEW ECONOMY 2024. Oikos Institute – Research Center, Bijeljina, Bosnia and Herzegovina, 2024. http://dx.doi.org/10.61432/cpne0201015d.

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As global warming escalates, largely fueled by greenhouse gas emissions from electricity generation, European nations have enacted regulations to encourage the use of renewable energy sources (RES-E). This paper provides a detailed analysis of how adjustments in Renewable Obligations, specifically quota obligations and the prices of Renewable Obligation Certificates (ROCs), influence electricity prices in the UK, spanning two separate periods: 2011-2013 and 2021-2023, using a regression analysis. In the first period, we observe a significant positive association between the prices of ROCs and
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Purvis, D. "Economic Yardsticks for the End of Economic Life: Holdback and Its Adjuncts." In SPE Annual Technical Conference and Exhibition. SPE, 2022. http://dx.doi.org/10.2118/210226-ms.

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Abstract Traditional economic measures use chiefly net present value to compare on-going net revenue to plugging liabilities and other retirement liabilities, but operators onshore in the US plan to pay for plugging costs from cash flow. Liabilities have accumulated and continue to accumulate as operators defer plugging. At the same time, production declines, and cash flow tapers and becomes riskier. When retirement liabilities become significant compared to thinned cash flow, traditional yardsticks obscure the risk of ultimate insolvency. Future cash flow becomes insufficient to fund liabilit
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Yang, Jingxuan. "Liability Determination of Financial Institutions’ Breach of Suitability Obligations." In 2022 7th International Conference on Financial Innovation and Economic Development (ICFIED 2022). Atlantis Press, 2022. http://dx.doi.org/10.2991/aebmr.k.220307.462.

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Gryaznova, E. V., A. G. Goncharuk, I. A. Treushnikov, A. A. Vladimirov, S. V. Pronina, and S. V. Krygin. "Social Obligations of the State in Ensuring Economic Security of Russia." In Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200730.040.

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Bogush, Larysa. "EMPLOYMENT REGULATION IN THE EUROPEAN INTEGRATION OBLIGATIONS OF UKRAINE." In From the Baltic to the Black Sea: the Formation of Modern Economic Area. Publishing House “Baltija Publishing”, 2023. http://dx.doi.org/10.30525/978-9934-26-377-4-2.

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Qiong, Wei, and Wang Feng Yu. "Study on Statutory Obligations of the Intellectual Property Internet Financing Platforms." In 2021 International Conference on Enterprise Management and Economic Development (ICEMED 2021). Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210601.029.

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Obrintetchi, Iaroslava, and Lidia Caus. "The documentation and accounting of economic transactions in sole proprietorships." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.33.

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In an interconnected and globalized economic landscape, small and medium-sized enterprises are key to boosting national economies. Sole proprietorships, in particular, offer an affordable and flexible solution for many entrepreneurs. Although they have a less complex regulatory regime than other forms of business organization, Moldovan sole proprietorships are subject to strict accounting and tax obligations aimed at accurate and complete documentation of economic facts.Accounting plays a crucial role, not only as a tool for recording economic transactions, but also as a mechanism to ensure tr
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Chicu, Nadejda, and Iulia Suvorova. "Impact of tax obligations on the economic and financial situation of economic agents of the Republic of Moldova." In Modern finance from the perspective of sustainability of national economies. International Scientific Conference. Academy of Economic Studies, 2025. https://doi.org/10.53486/mfsne2024.07.

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Taxes have a significant impact on the financial position of a business entity. In this case, not only the value of tax rates is important, but also such conditions as the timing of tax payment, the tax payment procedure, the availability of tax benefits, and others. Current economic conditions are characterized by the desire of any company to achieve high financial results. Profit, as the main financial indicator, is the priority goal of the company. At the same time, the economic result can be maximized both by increasing income and reducing expenses, which include the payment of mandatory p
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Reports on the topic "Economic obligations"

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Torrent, Ramón. Looking to the Future of EU's External Economic Relations Policy. Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0007898.

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Albajili, Charlie, Ezequiel Steuermann, Magdalena Rochi Monagas, and Alejandra Lozano Rubello. Boosting Ambition Through International Obligations: The Added Value of Integrating Human Rights to the Climate Financing Discussion. Global Initiative for Economic, Social and Cultural Rights, 2024. http://dx.doi.org/10.53110/yuyg9336.

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This publication advocates for enhancing climate finance by aligning it with international human rights obligations, especially economic, social and cultural rights. It underscores the responsibility of developed countries to meet and exceed their commitments, particularly in light of the New Collective Quantified Goal (NCQG) on Climate Finance. The brief critiques existing finance mechanisms that perpetuate debt and inequality, urging a legally binding framework that treats climate finance as an obligation, ensuring fair and predictable funding flows to the Global South. This approach priorit
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Martins, Bruno, Eduardo Lundberg, and Tony Takeda. Housing Finance in Brazil: Institutional Improvements and Recent Developments. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0011335.

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Despite a recent expansion in housing finance, Brazil still faces a severe housing shortage, especially among lower-income people, and it is important to examine the development, limitations and prospects of the country's housing finance market. This paper investigates the recent evolution of that market in Brazil, focusing on whether the current expansion in mortgage lending is the result of institutional and economic improvements favoring economic stability and compliance with contractual obligations or is merely an effect of the higher level of housing loans imposed by the government on fin
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Díaz de Astarloa, Bernardo, and Ezequiel Tacsir. Cluster Initiatives and Economic Resilience: Evidence from a Technology Cluster in Argentina. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004594.

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In this paper, we study the role of a cluster initiative in fostering economic resilience among firms in a local technology cluster in Argentina. We focus on two aggregate shocks that hit the Argentine economy, including first wave of the COVID-19 pandemic. Our analysis is based on interviews with authorities and members of the cluster initiative, local firms, and policy makers, as well as on firm-level administrative tax records. We find that the cluster organization provides members with resources that could foster resilience, including access to specialized human capital, information on bus
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Onyango, Roselyne. General Comment 7 - State Obligations Under the African Charter on Human and Peoples’ Rights in the Context of Private Provision of Social Services - A Summary and Advocacy Tool. Edited by Aya Douabou and José Antonio Guevara. Global Initiative for Economic, Social and Cultural Rights, 2024. http://dx.doi.org/10.53110/twzr7199.

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addresses state obligations under the African Charter concerning the provision of social services amid increasing privatisation. Since the 1980s, structural adjustment programs in Africa and Latin America have led to the decline of public social services like education and healthcare, exacerbating inequality. General Comment 7 reaffirms the importance of public social services, providing a comprehensive interpretation of human rights laws. It outlines the necessity for states to ensure quality, accessible public services through progressive taxation and effective regulation of private actors.
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Gamba-Santamaria, Santiago, Luis Fernando Melo-Velandia, and Camilo Orozco-Vanegas. What can credit vintages tell us about non-performing loans? Banco de la República de Colombia, 2021. http://dx.doi.org/10.32468/be.1154.

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Using Colombian credit vintage data, we decompose the non-performing loans into one component that captures the evolution of the payment capacity of borrowers, and other component that captures changes in the credit risk taken by the financial system at the time of loan disbursement. We use intrinsic estimators and penalized regression techniques to overcome the perfect multicollinearity problem that the model entails. We find that these two type of components have evolved differently over time, and that good economic conditions and loose financial conditions improve the payment capacity of bo
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Khvostina, Inesa, Serhiy Semerikov, Oleh Yatsiuk, Nadiia Daliak, Olha Romanko, and Ekaterina Shmeltser. Casual analysis of financial and operational risks of oil and gas companies in condition of emergent economy. [б. в.], 2020. http://dx.doi.org/10.31812/123456789/4120.

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The need to control the risk that accompanies businesses in their day- to-day operations, and at the same time changing economic conditions make risk management an almost indispensable element of economic life. Selection of the main aspects of the selected phases of the risk management process: risk identification and risk assessment are related to their direct relationship with the subject matter (risk identification to be managed; risk analysis leading to the establishment of a risk hierarchy, and, consequently, the definition of risk control’ methods) and its purpose (bringing the risk to a
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Li, Richard. Challenges facing European pharmaceutical SMEs. LegalOne Global Limited, 2025. https://doi.org/10.62436/a-1741138780788.

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The European pharmaceutical industry is a dynamic and vital sector, upheld by rigorous regulatory standards to ensure the safety and efficacy of medicinal products. Small to medium-sized enterprises (SMEs) play a crucial role in this landscape, driving innovation and contributing significantly to economic growth. However, these companies often face disproportionate challenges when navigating the complex regulatory and compliance environment. The substantial costs, resource demands, and expertise required to meet regulatory obligations can be burdensome, potentially hindering innovation and mar
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Ardanaz, Martín, Jaime Alfredo Bonet, Sol Garson, et al. Municipal Fiscal Health in Latin America. Edited by Martín Ardanaz, Andrés Muñoz, and Enid Slack. Inter-American Development Bank, 2022. http://dx.doi.org/10.18235/0004251.

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Cities are important drivers of productivity, innovation, and economic growth. To achieve their full economic potential, cities must deliver high-quality public services to their residents and businesses. This is very important for Latin American cities given rapid urbanization and the deepening of decentralization reforms in many countries. The extent to which they can carry out all of these responsibilities depends at least partially on their fiscal health, ability to meet their service, infrastructure, and financial obligations with the revenue available to them. This study assesses the fis
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Rotemberg, Julio. Liquidity Needs in Economies with Interconnected Financial Obligations. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14222.

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