Results 101 to 110 of about 39,407 (293)

Unveiling the expected loss model in IFRS 9 and Circular 4/2017. [PDF]

, 2019
Artículo de revistaAs a result of the Great Financial Crisis, the G-20 requested that the accounting standard setters change the model for estimation of credit losses (or “provisions”).
Pallarés Sanchidrián, Jorge, Rodríguez García, Carlos José   +1 more
core  

Expected loss and fair value over the credit cycle

, 2005
We present an easily applied method of risk-adjusting reduced-form models for changes in systematic risk over the credit cycle. Using an empirical approach, we model the probable changes in systematic risk over time, showing that investment-grade ...
Philps, Daniel, Peters, Solomon
core   +1 more source

Chlorella vulgaris biorefineries: sustainable biofuels and high‐value carbon capture

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Global reliance on fossil fuels has created urgent economic and environmental challenges, yet large‐scale use of algal biomass remains limited by production costs. Industrial scaling is constrained by inefficient harvesting and the technical challenges of processing recalcitrant cell walls.
Sandyelle Ferreira Alcântara Araújo, Antonio Átila Menezes Ferreira, Lucia Andrea Sindeaux de Oliveira, Dayana Nascimento Dari, Devany Quintela Soares, Eliana Elisa Francelino Mavie, Francisco Leonardo Alves de Moraes Sousa, Jessica Lopes da Silva, João Vitor Gomes de Araújo Silva, Thiago Queiroz da Silva, Ana Karine Portela Vasconcelos, Kelma Maria dos Santos Pires Cavalcante, John Hebert da Silva Felix, José Cleiton Sousa dos Santos   +13 more
wiley   +1 more source

Application of IFRS 9 expected loss model in banks instead of credit loss model

, 2020
Uluslararası Muhasebe Standartları Kurumu (IASB), finansal araçlar olarak nitelendirilen kalemlerin sınıflandırılması, kolay anlaşılabilir olması ve raporlanmasının geliştirilmesi için 2005 yılında başlattığı projeyle TMS 39 Finansal Araçlar ...
Kanat, Senem
core  

University strategy in transnational higher education: The strategic approaches of newly established and ‘small’ international branch campuses

British Educational Research Journal, EarlyView.
Abstract Newly established international branch campuses (IBCs) commence operations without a student body, and even after several years, many institutions fail to grow beyond 500 students. Despite having unique strategic needs, small IBCs are largely overlooked in the higher education literature.
Stephen Wilkins, Joe Hazzam
wiley   +1 more source

The impact of the expected credit loss model on the financial statements of banks

, 2022
Mestrado Bolonha em ...
openaire   +1 more source

CVaR and Credit Risk Measurement [PDF]

The link between credit risk and the current financial crisis accentuates the importance of measuring and predicting extreme credit risk. Conditional Value at Risk (CVaR) has become an increasingly popular method for measuring extreme market risk.
David E Allen, Robert Powell
core  

Simulating credit loss distributions: empirical versus the Vasicek model [PDF]

Because credit losses can be substantial, managing credit risk is a focus area of risk measurement and management. It is important for financial institutions to select credit risk models that accurately forecast losses.
Van Vuuren, Gary, Milonas, Natasa
core   +1 more source

Single‐subject designs in character education: Methods for rigorous, contextual, and practitioner‐led research

British Educational Research Journal, EarlyView.
Abstract Character education research is often constrained by blunt methodological tools. Surveys capture breadth without depth; case studies offer richness but lack replicability; and randomised controlled trials (RCTs), though indispensable at the policy level, are costly, disruptive and ill‐suited to everyday practice with individual pupils.
Shane McLoughlin
wiley   +1 more source

Protein thermal stability in the undergraduate biochemistry laboratory: Exploring protein thermal stability with yeast alcohol dehydrogenase

Biochemistry and Molecular Biology Education, Volume 53, Issue 2, Page 209-217, March/April 2025.
Abstract We created a novel laboratory experience where undergraduate students explore the techniques used to study protein misfolding, unfolding, and aggregation. Despite the importance of protein misfolding and aggregation diseases, protein unfolding is not typically explored in undergraduate biochemistry laboratory classes.
Alison Bates, Kathryn M. Williams, Ann E. Hagerman   +2 more
wiley   +1 more source