Results 41 to 50 of about 51,563 (265)

Optimal Grazing Exclusion Duration to Enhance Soil Carbon Sequestration in Degraded Grasslands

Advanced Science, EarlyView.
Across China, grazing exclusion reaches the national mean soil organic carbon recovery benchmark sooner in high‐MAP regions (> 500 mm), but recovery is much slower where MAP < 300 mm. Scaling this strategy to 70% of China's degraded grasslands would sequester about 1.52 Pg of soil carbon over 10 years—roughly 17% of annual global fossil‐fuel emissions.
Bin Zhang, Chongzhi Sun, Dongmei Xue, Paul Christiaan Struik, Tongrui Zhang, Jiayue Liu, Tingting Xing, Ziyang Liu, Shiming Tang, Ke Jin   +9 more
wiley   +1 more source

Assessing the impact of IFRS 9’s Expected Credit Loss model on capital allocation in Jordanian banks [PDF]

Banks and Bank Systems
This study investigates the empirical effects of implementing the Expected Credit Loss (ECL) model under IFRS 9 on capital budgeting decisions within the Jordanian banking sector.
Mohammad Fawzi Shubita, Faez Hlail Srayyih, Sinan Abdullah Harjan, Dua’a Shubita, Majd Munir Iskandrani   +4 more
doaj   +1 more source

Expected credit losses and managerial discretion. Current practices and future challenges

MANAGEMENT CONTROL, 2021
This paper examines the loan loss provisioning behaviour during the transition from IAS 39 to IFRS 9 for a sample of 403 banks in 27 countries in European Union. The objective of the study is to investigate whether during the first years of adoption of the new expected credit loss (ECL) impairment model banks are more en-couraged to smooth earnings and
A. Allini, R. Macchioni, M. Prisco
openaire   +3 more sources

Designing Cost‐Effective Carbon Payments to Induce Cellulosic Feedstock Production for Sustainable Aviation Fuel

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Perennial bioenergy crops, such as miscanthus and switchgrass, and crop residues have the potential to scale up sustainable aviation fuel (SAF) production and mitigate carbon emissions. However, high establishment costs, delayed returns, and risk–return profiles that diverge from those of conventional crops can hinder incentives to adopt ...
Fahd Majeed, Madhu Khanna, Ruiqing Miao
wiley   +1 more source

Beyond the Ban—Shedding Light on Smallholders' Price Vulnerability in Indonesia's Palm Oil Industry

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT The Indonesian government imposed a palm oil export ban in April 2022 to address rising cooking oil prices. This study explores oil palm smallholders' vulnerability to the policy using descriptive statistics, Lasso, and post‐Lasso OLS regressions.
Charlotte‐Elena Reich, Tim Ölkers, Vanessa Bonke, Oliver Musshoff   +3 more
wiley   +1 more source

Modelo para la estimación del deterioro por riesgo de crédito

Suma de Negocios, 2020
El artículo desarrolla el modelo de estimación de pérdida esperada como soporte al Sistema de Administración del Riesgo de Crédito para una entidad de economía solidaria.
Iván Mauricio Bermúdez Vera, Diego Fernando Manotas Duque, Javier Olaya Ochoa   +2 more
doaj   +1 more source

Livestock Tango: U.S. and Latin America Dance Together, but Who Will Lead?

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT This study examines the competitiveness between Latin American and U.S. livestock and meat sectors. We employ a computable general equilibrium modeling framework to evaluate two scenarios: coordinated improvements in Latin American productivity, transport efficiency, and market access (Scenario I), and the minimum productivity gains required ...
Taís C. Menezes, Amanda M. Countryman, Dustin L. Pendell   +2 more
wiley   +1 more source

Internal model for IFRS 9 - expected credit losses calculation

Ekonomski pregled : mjesečnik Hrvatskog društva ekonomista Zagreb, 2018
This article explores and analyzes the implementation problem of International Financial Reporting Standard 9 (IFRS 9) which is in use from 1 January 2018. IFRS 9 is most relevant for financial institutions, but also for all business subjects with a significant share of financial assets in their Balance sheet.
Volarević, Hrvoje, Varović, Mario
openaire   +4 more sources

Temperature and Farm Labor in Nigeria

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT We estimate the impact of temperature shocks on the composition of farm labor in rural Nigeria using a nationally representative household panel survey. Leveraging plausibly exogenous year‐to‐year variation in growing season temperatures, we find that warmer temperatures significantly alter farm labor composition, prompting a substantial shift
Andu Berha
wiley   +1 more source

Kenyan Farmers' Policy Priorities During Economic Crisis and Stability: Insights From a Best‐Worst Scaling Experiment

Applied Economic Perspectives and Policy, EarlyView.
ABSTRACT Amid rising food and fertilizer prices, understanding farmers' policy preferences is critical for effective crisis response. We use best‐worst scaling experiment to assess Kenyan mobile‐owning crop farmers' preferences for government support under high and normal price scenarios.
Mywish K. Maredia, John Olwande, Jacob Ricker‐Gilbert, David L. Mather, Nicole M. Mason   +4 more
wiley   +1 more source