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The convergence of accounting standards refers to the goal of establishing a single set of accounting standards that will be used internationally. [1] Convergence in some form has been taking place for several decades, [2] and efforts today include projects that aim to reduce the differences between accounting standards.
Thus higher wages paid in the union sector makes it seem like there is a rationing of union jobs and that the average worker would rather work a union job than a non-union job. [ 4 ] Others attribute changes in this premium to changes in business cycles (for example should the unemployment rate go up, it would raise the premium or if the ...
Unionization is the creation and growth of modern trade unions.Trade unions were often seen as a left-wing, socialist concept, [1] whose popularity has increased during the 19th century when a rise in industrial capitalism saw a decrease in motives for up-keeping workers' rights.
Union members and other workers covered by collective agreements get, on average, a wage markup over their nonunionized (or uncovered) counterparts. Such a markup is typically 5–10 percent in industrial countries. [8] Unions tend to equalize the income distribution, especially between skilled and unskilled workers. [8]
In their wide-ranging 2017 study of the Canadian company union CLAC, geographer Steven Tufts and sociologist Mark Thomas draw a distinction between multiple categories of organisation commonly called "company unions", arguing that it is a mistake to regard the company union phenomenon as purely or essentially pro-business and anti-worker (or ...
Tesla has beaten back previous efforts by workers to unionize – but the United Auto Workers hopes a successful strike against Ford, General Motors and Stellantis could help it organize at Tesla.
The difference between the $8 and $24 is $16B in write-up-- the values of the net identifiable assets are in effect increased to 3 times the value reported on the original balance sheet. The difference between the $24B and $30B is $6B in goodwill acquired through the transaction—the excess of the purchase price paid over the FV of the net ...
The Financial Accounting Standards Advisory Council then voiced its concerns due to the increase of financial reporting guidance from the old U.S. GAAP standards, and the FASB responded by launching a new project to codify the standards. The project was approved in September 2004 by the Trustees of the Financial Accounting Foundation. [2]