Results 81 to 90 of about 2,561,948 (303)
Practical and theoretical aspects of market-consistent valuation and hedging of insurance liabilities [PDF]
In this paper we deal with market-consistent valuation and hedging of insurance cash flows. We start with recalling traditional actuarial and financial pricing principles and we show how to integrate them into one arbitrage-free principle which leads to ...
Łukasz Delong
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The Legislation for Providing Animal Access in Australian Residential Aged Care: It's Not a Zoo
Australian Journal of Social Issues, EarlyView.ABSTRACT Providing meaningful animal contact to residential aged care facility (RACF) residents is problematic due to a lack of animal policies and National Guidelines. This paper examines how Australian Legislation could influence access to animal contact in RACFs and aims to answer the question, ‘Could current Legislation facilitate the development ...
Wendy Newton +2 more
wiley +1 more source
Economic and Financial Approaches to Valuing Pension Liabilities
SSRN Electronic Journal, 2013 AbstractFinancial economics holds that payment streams should be valued using discount rates that reflect the cash flows’ risks. In the case of pension liabilities, the appropriate discount rate for a pension fund's liabilities is the expected rate of return on a portfolio that would be held under a liability-driven investment policy.
openaire +2 more sources
Is the financial safety net a barrier to cross-border banking ? [PDF]
A bank's interest expenses rise with its degree of internationalization, measured by its share of foreign liabilities in total liabilities or a Herfindahl index of international liability concentration, especially if the bank is performing badly.
Bertay, Ata Can +2 more
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Housing as Asset‐Based Welfare in Australia: An Investigation Through a Consumption Lens
Australian Journal of Social Issues, EarlyView.ABSTRACT Housing asset‐based welfare has long been a key component of Australia's social policy. This resonates with a parallel literature identifying a trade‐off between homeownership and the size of nations' welfare states, wherein owner‐occupiers in smaller welfare states tend to come to rely on housing wealth to meet many of their welfare needs ...
Gavin A. Wood +3 more
wiley +1 more source
FINANCIAL LIABILITIES AND ZAKAT ASSESSMENT
, 2020 The main purpose of this paper is to examine the financial liabilities treatment in zakat assessment. The existence of the new forms of wealth has now become a challenge for zakat practitioners in dealing with zakat assessments.
Ahmad Azrin, Adnan +3 more
core +1 more source
Logical Implications of GASB’s Methodology for Valuing Pension Liabilities [PDF]
It is well known that the funding status of state and local government defined benefit pension plans, as measured by the accounting methodology prescribed by the Governmental Accounting Standards Board (GASB), improves when the plans take on more ...
Robert Novy-Marx
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Quantifying the Sites of Government, Commercial, and Personal Systems‐Perpetrated Financial Abuse
Australian Journal of Social Issues, EarlyView.ABSTRACT This study explores the institutional systems through which post‐separation financial abuse is perpetrated. While existing measures seek to quantify the harms experienced by women post‐separation, this study draws on financial, welfare and legal service casefiles to identify where such harms occur. Drawing on 76 de‐identified Victorian service
Kay Cook +3 more
wiley +1 more source
STUDY ON INTERNAL CONTROL OF SUPPLIERS AND CUSTOMERS IN A CONSTRUCTION COMPANY [PDF]
Annals of the University of Petrosani: Economics, 2013 Control covers debts and liabilities, outstanding liabilities and purchases and expenses in the profit and loss and long-term liabilities, provisions and funding costs.
BOGDAN RĂVAŞ
doaj
Accounting of financial liabilities
, 2023 Šiame straipsnyje yra analizuojami finansiniai įsipareigojimai kaip paskolos, lizingai, kreditai ir kiti. Visi šie įsipareigojimai labai svarbūs įmonės veiklai, o ypač besiplečiančioms ar naujai įsikūrusioms. Finansiniai įsipareigojimai dažniausiai imami
Furgasė, Jevgenija +2 more
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