Financial pamphlets

A collection of miscellaneous pamphlets on finance.

For peace and freedom.

On cover: Report of the Executive Council of the A.F. of L. on the international situation and the report of the Committee on International Labor Relations to the 72nd annual Convention, American Federation of Labor, September 21-25, 1953.

Agriculture of Maine. Report of the commissioner of agriculture.

Subtitle varies.

Proceedings of the American Society of International Law at its ... annual meeting.

For 1918/19-1920, meetings of the executive council were held instead of the annual meetings.

Proceedings of the Convention

Title Varies: 1914 Minutes of the Executive Council Meeting Together with the Proceedings the Convention

[Pamphlets]

no.1 The Railroad question. 1919?--no.2 Labor and reconstruction. 1919?--no.3 Education. 1919?--no.4 Buffer employment, land, housing. 1919?--no.5 New marketing systems, the farmer and reconstruction. 1919?--no.6 International. 1919?--no.7 Popular government. 1919?--no.8 Kent, William. Democracy and efficiency. 1913.--no.9 King, Judson. The state-wide initiative and referendum. 1917.--no.10 Vrooman, C.S. Initiative and referendum in Switzerland. 1913.--no.11 Haynes, J.R. Direct government in California. 1917.--no.12 Lewis, W.D. Recall of judicial decisions in state constitutional question.--no.13 American federation of labor. Executive council. Initiative, referendum and recall. [1913?]--no. 14 Thieme, T.F. A new state constitution for Indiana. 1914?--no.15 Montague, R.W. The Oregon system at work. 1914?--no. 16 Committee to inquire into the status of democracy. [1910?]--no. 17 National popular government league, Washington, D.C. The first year and a look ahead. 1915?--no. 18 Committee to inquire into the status of democracy. The confusion of property with privilege. [1910]--no. 19 United States. Congress. Senate. Committee on privileges and elections. Publicity and control of campaign contributions and disbursements. [1917]--no. 20 Bettman, Alfred and Hale, Swinburne. Do we need more sedition laws? [1902]--no. 21 Johnson, L.J. The preferential ballot as a substitute for the direct primary. 1915.

Effects of IFRS adoption on the financial statements of Nigerian listed entities: the case of oil and gas companies

On 28 July 2010, the Nigerian Federal Executive Council approved January 1, 2012 as the effective date for the convergence of Nigerian Statement of Accounting Standards (SAS) or Nigerian GAAP (NG-GAAP) with International Financial Reporting Standards (IFRS). By this pronouncement, all publicly listed companies and significant public interest entities in Nigeria were statutorily required to issue IFRS based financial statements for the year ended December, 2012. This study investigates the impact of the adoption of IFRS on the financial statements of Nigerian listed Oil and Gas entities using six years of data which covers three years before and three years after IFRS adoption in Nigeria and other African countries. First, the study evaluates the impact of IFRS adoption on the Exploration and Evaluation (E&E) expenditures of listed Oil and Gas companies. Second, it examines the impact of IFRS adoption on the provision for decommissioning of Oil and Gas installations and environmental rehabilitation expenditures. Third, the study analyses the impact of the adoption of IFRS on the average daily Crude Oil production cost per Barrel. Fourth, it examines the extent to which the adoption and implementation of IFRS affects the Key Performance Indicators (KPIs) of listed Oil and Gas companies. The study further explores the impact of IFRS adoption on the contractual relationships between Nigerian Government and Oil and Gas companies in terms of Joint Ventures (JVs) and Production Sharing Contracts (PSCs) as it relates to taxes, royalties, bonuses and Profit Oil Split. A Paired Samples t-test, Wilcoxon Signed Rank test and Gray’s (Gray, 1980) Index of Conservatism analyses were conducted simultaneously where the accounting numbers, financial ratios and industry specific performance measures of GAAP and IFRS were computed and analysed and the significance of the differences of the mean, median and Conservatism Index values were compared before and after IFRS adoption. Questionnaires were then administered to the key stakeholders in the adoption and implementation of IFRS and the responses collated and analysed. The results of the analyses reveal that most of the accounting numbers, financial ratios and industry specific performance measures examined changed significantly as a result of the transition from GAAP to IFRS. The E&E expenditures and the mean cost of Crude Oil production per barrel of Oil and Gas companies increased significantly. The GAAP values of inventories, GPM, ROA, Equity and TA were also significantly different from the IFRS values. However, the differences in the provision for decommissioning expenditures were not statistically significant. Gray’s (Gray, 1980) Conservatism Index shows that Oil and Gas companies were more conservative under GAAP when compared to the IFRS regime. The Questionnaire analyses reveal that IFRS based financial statements are of higher quality, easier to prepare and present to management and easier to compare among competitors across the Oil and Gas sector but slightly more difficult to audit compared to GAAP based financial statements. To my knowledge, this is the first empirical research to investigate the impact of IFRS adoption on the financial statements of listed Oil and Gas companies. The study will therefore make an enormous contribution to academic literature and body of knowledge and void the existing knowledge gap regarding the impact and implications of IFRS adoption on the financial statements of Oil and Gas companies.

The Proceedings of the South Carolina Historical Association

Annually, the association publishes a journal, The Proceedings, which consists of papers presented at the annual meeting. Attorney General Isaac W. Hayne and the South Carolina Executive Council of 1862 by Lowry P. Ware Francis Warrington Dawson, 1840-1889 South Carolina Editor by S. Frank Logan Antonio Narino 1952, Precursor of Columbian Independence by Thomas Blossom

Exposición del Sr. Enrique V. Iglesias, Secretario Ejecutivo de la Comisión Económica para América Latina en la VIII Reunión Ordinaria del Consejo Latinoamericano del Sistema Económico Latinoamericano (SELA) = Statement by the Executive Secretary of the Economic Commission for Latin America, Mr. Enrique V. Iglesias, at the Eighth Regular Session of the Latin American Council of the Latin American Economic System (SELA)

En su exposición el Sr. Iglesias se refiere a la gran crisis de los años ochenta y reflexiona sobre las políticas antirrecesivas: la colaboración internacional y la cooperación regional; y sobre el nuevo enfoque del desarrollo latinoamericano.