Results 91 to 100 of about 59,943 (258)

Aggregation of Incidence and Intensity Risk Variables to Achieve Reconciliation

Risks, 2019
The aggregation of individual risks into total risk using a weighting variable multiplied by two ratio variables representing incidence and intensity is an important task for risk professionals. For example, expected loss (EL) of a loan is the product of
Clive Hunt, Ross Taplin
doaj   +1 more source

Doubtful Receivables' Risk and Its Impact on Stock Returns

Journal of Corporate Accounting &Finance, EarlyView.
ABSTRACT The current research proposes a previously unknown source of risk in relation to companies’ doubtful receivables. Higher relative doubtful receivables present a risk for companies' future cash flows. Hence, the article discusses an innovative risk measure associated with companies’ doubtful receivables.
Roi D. Taussig
wiley   +1 more source

Recent Developments in Sustainable Composites for Printed Circuit Boards (PCBs): A Review

Macromolecular Materials and Engineering, EarlyView.
This review presents the potential of using natural plant fibers and biodegradable polymers as sustainable printed circuit boards (PCBs). This review provides future directions in innovation and sustainable PCBs development. Bio‐composites PCBs are both environmentally friendly and sustainable due to the natural fibres they contain.
Erdem Selver, Ayca Dogrul Selver, Angela Daniela La Rosa, Abu Saifullah, Zhongyi Zhang, Stephen Driver, Jack Herring, Hom Nath Dhakal   +7 more
wiley   +1 more source

A market-consistent framework for the fair evaluation of insurance contracts under Solvency II [PDF]

, 2019
The entry into force of the Solvency II regulatory regime is pushing insurance companies in engaging into market consistence evaluation of their balance sheet, mainly with reference to financial options and guarantees embedded in life with-profit funds ...
Casalini, R., Fusai, G., Gambaro, A. M., Ghilarducci, A.   +3 more
core   +2 more sources

Synergistic Effect of Silanized Ramie Fiber and Montmorillonite Clay on the Mechanical, Thermal, and Dynamic‐Mechanical Properties of Polyester Composites

Polymer Composites, EarlyView.
Multiscale composite reinforced with silane‐modified ramie fiber and clay. ABSTRACT Multiscale polymer composites combining natural fibers and layered silicates can balance stiffness, toughness, and thermal stability when interfacial interactions are properly engineered.
Daniel Rossi Klein, Maria Eduarda Escher Maletz, Matheus Vinícius Gregory Zimmermann, Ademir José Zattera, Daiane Romanzini   +4 more
wiley   +1 more source

Hedging in light of the application of IFRS 9

مجلة الدراسات الاقتصادية والادارية
       The research dealt with hedging accounting in light of the application of the financial reporting standard IFRS9. Hedging came in this standard, which was an alternative to the previous financial instruments standard IAS 39.
Teacher Dr. Saja Alshaikhli
doaj   +1 more source

پذیرش‌ و به‌کارگیری استاندارد بین‌المللی گزارشگری مالی شماره 9 و کیفیت گزارشگری بانک‌ها [PDF]

حسابداری و بودجه‌ریزی بخش عمومی
این پژوهش تأثیر پذیرش و به‌کارگیری استاندارد بین‌المللی گزارشگری مالی شماره 9 بر کیفیت گزارشگری بانک‌ها را بررسی می‌نماید. روش پژوهش توصیفی-تحلیلی از نوع پیمایشی است که به‌منظور گردآوری و جمع‌آوری داده‌ها از ابزار پرسشنامه استفاده‌شده است. پرسشنامه پژوهش
امیرمحمد حیدری, پیمان امینی, محمد نظری پور, داریوش اخترشناس   +3 more
doaj   +1 more source

Analysis of the Relationships Between Sustainable Development Goals, Sustainable Development and Organizational Results: An Empirical Study

Sustainable Development, EarlyView.
ABSTRACT This study aims to determine whether the practices companies carry out to contribute to the SDGs have an impact on sustainable development and influence their performance. It also seeks to establish whether sustainable development enables companies to improve their business results.
Juan Antonio Giménez Espín, Amelia Pérez Zabaleta   +1 more
wiley   +1 more source

Disclosure Information on Environmental, Social and Governance (ESG) Criteria in Latin America

Sustainable Development, EarlyView.
ABSTRACT Disclosure of Environmental, Social, and Governance (ESG) information is important for companies seeking to balance their financial and non‐financial performance, enhancing consumer trust, creating shareholder value, and promoting sustainable corporate development.
Carolina Reyes Bastidas, Guadalupe del Carmen Briano Turrent, Lázaro Rodríguez Ariza   +2 more
wiley   +1 more source

From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres

Sustainable Development, EarlyView.
ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi, Maximilian Espuny, Camila Fabrício Poltronieri, Otávio José de Oliveira   +3 more
wiley   +1 more source