Results 41 to 50 of about 6,159 (234)

How much are you willing to pay to avoid lockdowns? Evidence from the real estate market

Real Estate Economics, EarlyView.
Abstract In response to the COVID‐19 pandemic, numerous countries implemented lockdowns. In Victoria, Australia, a unique two‐tier system was employed, segregating areas with a Ring of Steel boundary and imposing additional restrictions within. This study focuses on the impact of lockdowns on housing prices and rents, exploring whether people are ...
Jian Liang, Chyi Lin Lee, Qiang Li
wiley   +1 more source

Modern accounting method in insurance tariffs ‐ novelty on the insurance market

Technological and Economic Development of Economy, 2007
The insurance calculation could be based on the logistic limit model of the population evolution. The investigation has shown that a newly invented logistic theory could be applied to the calculation of interest or the estimation of investment projects ...
Stasys Girdzijauskas, Jonas Čepinskis, Edita Jurkonytė   +2 more
doaj   +1 more source

Pricing Equity-Indexed Annuities under a Stochastic Dividend Model

Mathematics, 2023
In this paper, we examine the valuations of equity-indexed annuities (EIAs) when their reference stocks distribute stochastic dividends. Due to the fact that stocks typically pay dividends at discrete times after the payment dates are announced, pricing ...
Yuanchuang Shan, Huisheng Shu, Haoran Yi
doaj   +1 more source

The taxation of annuity funds [PDF]

Journal of the Institute of Actuaries, 1950
With these words Sir George Maddex, in his Presidential Address, directed our attention to the present system of taxation of annuity funds. M. E. Ogborn, on 27 October 1947, touched on the subject of uneven incidence of tax upon differing funds, and some uneasiness about the consequences was manifest in the discussion on that paper.‘Income tax is ...
openaire   +1 more source

Crossroads of the Life of Vittorio Alfieri

Journal for Eighteenth-Century Studies, EarlyView.
Abstract This article examines Vittorio Alfieri's Life as a deliberately constructed narrative of cultural, linguistic, and political self‐fashioning within eighteenth‐century European intellectual networks. Rather than treating the autobiography as a transparent record of experience, the article argues that Alfieri retrospectively reorganizes his ...
Sara Gallegati
wiley   +1 more source

Why Settle for the Status Quo? A Critical Assessment of Pension Liability Measurement Under IFRS and US GAAP

Abacus, EarlyView.
Relevance and faithful representation are identified by standard‐setters as fundamental qualitative characteristics for useful accounting information. We critically assess whether current pension measurement guidance under International Financial Reporting Standards (IFRS) and US generally accepted accounting principles (GAAP) results in pension ...
Divya Anantharaman, Darren Henderson
wiley   +1 more source

Optimal Decision-Making for Annuity Insurance Under the Perspective of Disability Risk

Mathematics
Annuity insurance is a crucial financial tool for mitigating risks associated with aging, yet it has not gained significant traction in China’s insurance market, especially amid the challenges posed by an aging population.
Ziran Xu, Lufei Sun, Xiang Yuan
doaj   +1 more source

The policy adjacent: How affordable housing generates policy feedback among neighboring residents

American Journal of Political Science, EarlyView.
Abstract While scholars have documented feedback effects among a policy's direct winners and losers, less is known about whether such effects can occur among the indirectly affected—“the policy adjacent.” Using 458 geocoded housing developments built between two nearly identical statewide ballot propositions funding affordable housing in California, we
Michael Hankinson, Asya Magazinnik, Melissa Sands   +2 more
wiley   +1 more source

Some applications of linear difference equations in finance with wolfram|alpha and maple

Ratio Mathematica, 2014
The principle objective of this paper is to show how linear difference equations can be applied to solve some issues of financial mathematics. We focus on the area of compound interest and annuities. In both cases we determine appropriate recursive rules,
Dana Rıhová, Lenka Viskotova
doaj   +1 more source

Optimal Static Hedging of Variable Annuities with Volatility-Dependent Fees

Risks, 2023
Variable annuities (VAs) and other long-term equity-linked insurance products are typically difficult to hedge in the incomplete markets. A state-dependent fee tied with market volatility for VAs is designed to contribute the risk-sharing mechanism ...
Junsen Tang
doaj   +1 more source