Results 101 to 110 of about 459,100 (309)

Accounting for expected credit losses - Croatian case

, 2018
This paper discusses the results of application accounting for expected credit losses IFRS 9 model. Accounting for expected credit losses (AECL) should provide to users of financial statements useful information about an entity’s expected credit losses on its financial assets and commitments to extend credit.
Vašiček, Davor, Čičak, Josip, Sikirić Simčić, Ana Marija   +2 more
openaire   +1 more source

Commissioning an Inexpensive Off‐The‐Shelf Spectrograph for Radial‐Velocity Studies

Astronomische Nachrichten, EarlyView.
ABSTRACT We present a way to set up an inexpensive out of the shelf spectrograph at a local observatory. Stability and resolution of the spectrograph are high enough for radial velocity determination of binary stars or determination of stellar characteristics. Even some exoplanets might be detectable via the radial velocity method.
Lukas Stock, Andreas Schrimpf
wiley   +1 more source

MODELING THE OPTIMAL DISTRIBUTION TO REDUCE INVESTMENT RISKS IN THE CONDITIONS OF TRANSFORMATIONAL ECONOMY

Ekonomìčnij Vìsnik Nacìonalʹnogo Tehnìčnogo Unìversitetu Ukraïni "Kiïvsʹkij Polìtehnìčnij Institut", 2018
In modern conditions of economic activity of economic entities involve risks. Success largely depends on the ability of the management and mitigation of risks.
О.В. Дяк, І.С. Лазаренко
doaj   +1 more source

Financial Sector Inefficiencies and Coordinate Failures: Implications for Crisis Management [PDF]

This paper analyzes the implication of inefficient financial intermediation for crisis management in a country where firms are highly-indebted. The analysis is based on a model in which firms rely on bank credit to finance their working capital needs and
Joshua Aizenman, Pierre-Richard Agenor
core  

Volumetric mass transfer and dilution rate as key parameters for sustainable industrial syngas fermentation to isopropyl alcohol: modeling and parametric assessment

Biofuels, Bioproducts and Biorefining, EarlyView.
Abstract Synthesis gas fermentation is a promising route for the valorization of steel mill off‐gas and for replacing conventional fossil‐based isopropyl alcohol (IPA) production. A recent 120 L pilot‐scale study reported 85% gas conversion at 90% product selectivity and claimed a negative global warming potential (GWP) without detailed process design.
Gijs J. A. Brouwer, Melvin J. G. Lourdusamy, Misza Jansen, John A. Posada   +3 more
wiley   +1 more source

The Basel II Accord on Measuring and Managing a Bank's Risks [PDF]

Theoretical and Applied Economics, 2007
The abundance of risk metrics stems from the effort to measure the difference between the expected and actual returns, under a hypothesis of normality.
Ion Stancu, Andrei Tinca
doaj   +1 more source

Das IRB-Modell des Kreditrisikos im Vergleich zum Modell einer logarithmisch normalverteilten Verlustfunktion [PDF]

In 2004 the Basel Committee published an extensive revision of the capital charges which creates more risk sensitive capital requirements for banks. The New Accord called International Convergence of Capital Measurement and Capital Standard provides in ...
Cremers, Heinz, Vetter, Michael
core  

Impact of the Financial Crisis on Finance Sector Workers [PDF]

, 2009
[Excerpt] The purpose of this paper is to briefly review the background, causes, characteristics and trajectory of the ongoing financial and economic crisis; to define the financial services sector, its occupations and their educational requirements, as ...
Sendanyoye, John
core   +1 more source

The professionalisation of teachers in France at a time of new reform: A comparative perspective of teacher‐trainers and students in pre‐service training

British Educational Research Journal, EarlyView.
Abstract The latest reform of initial teacher education (ITE) in France, introduced in 2021, aims to make teacher training less theoretical and therefore more ‘practical’. New elements, such as the replacement of the Écoles Supérieures pour le Professorat et l'Éducation (ÉSPÉs) by the Instituts Nationaux Supérieurs du Professorat et de l'Education ...
Eric Maleyrot, Thérèse Perez‐Roux
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