Results 11 to 20 of about 5,495,645 (192)
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 +2 more
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Econometrics, 2017 This paper re-evaluates key past results of unit root tests, emphasizing that the use of a conventional level of significance is not in general optimal due to the test having low power.
Jae H. Kim, In Choi
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Partially Supervised Named Entity Recognition via the Expected Entity Ratio Loss
Transactions of the Association for Computational Linguistics, 2021 We study learning named entity recognizers in the presence of missing entity annotations. We approach this setting as tagging with latent variables and propose a novel loss, the Expected Entity Ratio, to learn models in the presence of systematically ...
Thomas Effland, Michael Collins
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Loss Expectation and Income Shifting
SSRN Electronic Journal, 2020 This study examines the effects of expected losses on income shifting from various perspectives. Using a set of worldwide multinational corporation (MNC) affiliates, this study first finds empirical evidence of ex ante adjustments of income-shifting strategies by affiliates, supporting the existence of limited flexibility introduced in Hopland et al ...
Ye Ji Lee, Ji Seon Yoo
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Methodological aspects of journaling a dynamic adjusting entry model
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2011 This paper expands the discussion of the importance and function of adjusting entries for loan receivables. Discussion of the cyclical development of adjusting entries, their negative impact on the business cycle and potential solutions has intensified ...
Vlasta Kašparovská, Jana Gláserová
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When Uncertainty Decouples Expected and Unexpected Losses [PDF]
SSRN Electronic Journal, 2022 A parsimonious extension of a well-known portfolio credit-risk model allows us to study a salient stylized fact - abrupt switches between high- and low-loss phases - from a risk-management perspective. As uncertainty about phase switches increases, expected losses decouple from unexpected losses, which reflect a high percentile of the loss distribution.
Juselius, Mikael, Tarashev, Nikola A.
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Seismic loss analysis of buckling-restrained braced frames considering the effects of modeling uncertainties [PDF]
Numerical Methods in Civil Engineering, 2018 While the design criteria for buckling-restrained braced frames are advancing, understanding the functional behavior of these types of frames during the occuring earthquakes can considerably contribute in the evolution of the design criteria for these ...
A. M. Azimi, E. Khojastehfar
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Time-Dependent Probabilistic Model for Hierarchical Structure in Failure Mode and Effect Analysis
Applied Sciences, 2019 Failure mode and effect analysis (FMEA) is a structured technique for identifying risks that may occur during a given stage of a system’s life cycle.
Hyeon-ae Jang, Seungsik Min
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IFRS 9 implementation in banks and macroeconomic scenarios: Some methodological aspects [PDF]
Bankarstvo, 2017 The International Financial Reporting Standard 9 - IFRS is another one in the series of global level initiatives undertaken with a view to fixing the consequences of the global economic and financial crisis, and preventing the future negative ...
Brković Milan
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Municipal expected annual loss as an indicator to develop seismic risk maps in Italy [PDF]
, 2019 This work presents a risk-targeted indicator called Municipal Expected Annual Loss (MEAL) for a quantitative estimation of the seismic risk at territorial level.
Faleschini, Flora +4 more
core +1 more source