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Foreign Exchange Risk Management in U.S. Multinationals Under SFAS no. 52: Change in Management Decision Making in Response to Accounting Policy Change

Description: SFAS No. 52, Foreign Currency Translation, was issued in December, 1981, replacing SFAS No. 8, Accounting For the Translation of Foreign Currency Transactions and Foreign Currency Financial Statements. SFAS No. 52 has shifted the impact of translation gains and losses from the income statement to the balance sheet. It was expected that SFAS No. 52 would eliminate the incentive for multinationals to engage in various hedging activities to reduce the effect of the translation process in reported … more
Date: August 1986
Creator: El-Refadi, Idris Abdulsalam
Partner: UNT Libraries
open access

Enhancing Information for Renewable Energy Technology Deployment in Brazil, China and South Africa

Description: This report documents crucial information to support deployment of renewable energies in three key emerging markets - Brazil, China and South Africa - and provides information for policy-making aimed at supporting renewable energy markets in these countries. Specifically this study collates information on solar and wind resources and resource information, renewable energy support policies and goals, risk management and technologies integral to the increased renewable energy technology deploymen… more
Date: 2011
Creator: Moner-Girona, Magda
Partner: UNT Libraries
open access

Audit and Certification of Trustworthy Digital Repositories: Recommended Practice, Issue 1

Description: This document is a technical Recommendation to use as the basis for providing audit and certification of the trustworthiness of digital repositories. It provides a detailed specification of criteria by which digital repositories shall be audited. The OAIS Reference Model contained a roadmap which included the need for a certification standard. The initial work was to be carried out outside CCSDS and then brought back into CCSDS to take into the standard. In 2003, Research Libraries Group (RLG) … more
Date: September 2011
Creator: CCSDS Secretariat, Space Communications and Navigation Office, 7L70
Partner: UNT Libraries
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