Results 51 to 60 of about 459,100 (309)
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 +3 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
Ekonomski Vjesnik, 2018 In July 2014, the International Accounting Standards Board (IASB) published International Financial Reporting Standard 9 Financial Instruments (IFRS 9).
Branka Remenarić +2 more
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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 +2 more
wiley +1 more source
The Probability of Default Under IFRS 9: Multi-period Estimation and Macroeconomic Forecast
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2017 In this paper we propose a straightforward, flexible and intuitive computational framework for the multi-period probability of default estimation incorporating macroeconomic forecasts.
Tomáš Vaněk, David Hampel
doaj +1 more source
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
THE CREDIT AND CREDIT RISK MANAGEMENT DURING THE CRISIS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2012 Considering the importance of credit risk management to ensure the financial system stability,the paper presents financial and real sector interaction highlighting that credit growth based on increase of creditdemand, of income, of assets prices, of ...
Chitan Gheorghe
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Advanced Energy and Sustainability Research, EarlyView.The 3‐(methacryloyloxy)propyltrimethoxysilane surface functionalized SBA‐15 (MP‐SBA‐15) is used for the first time as a lipase carrier. The immobilized CAL‐B exhibits high thermal stability and superior catalytic activity. CAL‐B/SBA‐15 suggests that optimum hydrophobicity gives better catalytic activity.
Murugappan N. +6 more
wiley +1 more source
Credit Scoring – General Approach in the IFRS 9 Context
Audit Financiar, 2021 With the coming into force of the standard IFRS 9 – Financial Instruments, in January 2018, financial institutions passed from an incurred loss model to a forward-looking model for the computation of impairment losses.
doaj +1 more source
Agribusiness, EarlyView.Abstract Nucleus outgrower schemes are contractual arrangements where well‐resourced large‐scale farmers (nucleus farmers) are empowered by development support agencies to take charge of smallholder farmers, by providing them with market access and the necessary training on agronomic practices and farm inputs for production.
Dominic Tasila Konja, Awudu Abdulai
wiley +1 more source