Results 11 to 20 of about 82,747 (168)
JTAM (Jurnal Teori dan Aplikasi Matematika)In this article, we evaluate the post-labor compensation program based on PSAK-24 in the new normal era of the COVID-19 pandemic. In order to create a table multiple decrements based on a single table decrement namely, death, withdrawal, total permanent ...
Wahyuni Ekasasmita +2 more
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Application of Actuarial Valuation Method in TFRS 17 Insurance Contracts Standard
Muhasebe ve Finansman DergisiIFRS 17 represents a comprehensive financial reporting standard that aims to enhance transparency, consistency, and comparability across the global insurance industry. The standard introduces a fundamental shift in the accounting of insurance contracts by requiring the discounting of future cash flows to present value, the explicit adjustment for non ...
Naim Varol
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International Journal of Business, Economics, and Social DevelopmentThis study analyzes the valuation of premium reserves for term life insurance using the Zillmer method under a stochastic interest rate framework. In conventional actuarial practice, premium reserves are commonly calculated using deterministic interest ...
Fatahillah Akmal, Riaman, Nurul Gusriani
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THE VALUATION OF THE COST OF CAPITAL THROUGH THE DCF MODEL
Scientific Journal of Actuarial Finance and Accounting, 2021 This article describes the scientific and theoretical aspects of using thediscounted cash flow method in assessing the capital value of a joint stock company.Also, the discounted cash flows method was used to assess the capital value of JSC"Kokand ...
Tashkent State, PhD Khurshid Khudoykulov
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Journal of Fundamental Mathematics and Applications (JFMA), 2023 Civil servants have an important role in national development, so increasing their productivity is needed. The pension fund program is given as a form of effort by government agencies to ensure employee welfare when entering retirement.
Sulma Sulma, N. Rasyid, I. N. Widana
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The measurement and modelling of commercial real estate performance [PDF]
, 2004 In this paper we discuss methods of developing real estate indices, the availability of real estate data, the problems of using published real estate data and how real estate data can be used for stochastic investment modelling for actuarial purposes. In
Booth, P., Marcato, G.
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Enhancing valuation of variable annuities in Lévy models with stochastic interest rate [PDF]
Scandinavian Actuarial JournalThis paper extends the valuation and optimal surrender framework for variable annuities with guaranteed minimum benefits in a Lévy equity market environment by incorporating a stochastic interest rate described by the Hull-White model.
Ludovic Goudenège +3 more
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Modelling the fair value of annuities contracts: the impact of interest rate risk and mortality risk [PDF]
, 2006 The purpose of this paper is to analyze the problem of the fair valuation of annuities contracts. The market consistent valuation of these products requires a pricing framework which includes the two main sources of risk affecting the value of the ...
Ballotta, L., Esposito, G., Haberman, S.
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Sosyal Ekonomik Araştırmalar Dergisi, 2010 Bu çalışmanın amacı yasal mevzuat ve TMS-19 Çalışanlara Sağlanan Faydalar Türkiye Muhasebe Standardı kapsamında kıdem tazminatı uygulamasını ortaya koymaktır. Çalışmada ilk olarak yasal mevzuatta kıdem tazminatına ilişkin düzenlemelere yer verilmiş, daha
Raif Parlakkaya
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Types of dependence and time-dependent association between two lifetimes in single parameter copula models [PDF]
, 2006 Most publications on modeling insurance contracts on two lives, assuming dependence of the two lifetimes involved, focus on the time of inception of the contract.
Spreeuw, J.
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