Results 121 to 130 of about 8,279,852 (350)

Portfolio regulation of life insurance companies and pension funds [PDF]

open access: yes, 2000
This paper examines the rationale, nature and financial consequences of two alternative approaches to portfolio regulations for the long-term institutional investor sectors life insurance and pension funds.
Davis, EP
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

open access: yesAgribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Estate Taxes, Life Insurance, and Small Business [PDF]

open access: yes
One criticism of the estate tax is that it prevents the owners of family businesses from passing their enterprises to their children. The problem is that it may be difficult to pay estate taxes without liquidating the business.
Douglas Holtz-Eakin   +2 more
core  

Topological Properties of International Commodity Market: How Uncertainty Affects the Linkages?

open access: yesAgribusiness, EarlyView.
ABSTRACT The study aims to explore the network topology of the international commodity market by examining the interconnections among 21 commodity futures across various categories, including energy, precious and industrial metals, and agriculture. We analyze the market structure of these commodity futures under both low and high uncertainty conditions
Ibrahim Yagli, Bayram Deviren
wiley   +1 more source

Financial integration within the European Union: Towards a single market for insurance [PDF]

open access: yes
Our study analyses the extent of integration of the EU market for life and non-life insurance. The main integration indicator used is the market share (premium based) of foreign companies in domestic markets.
Beckmann, Rainer   +2 more
core   +1 more source

Alternative framework for the fair valuation of participating life insurance contracts [PDF]

open access: yes, 2004
In this communication, we develop suitable valuation techniques for a with-profit/unitized with profit life insurance policy providing interest rate guarantees, when a jump-diffusion process for the evolution of the underlying reference portfolio is used.
Ballotta, L.
core   +1 more source

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh   +3 more
wiley   +1 more source

Uncertain Bequest Needs and Long-Term Insurance Contracts [PDF]

open access: yes
We examine how long-term life insurance contracts can be designed to incorporate uncertain future bequest needs. An individual who buys a life insurance contract early in life is often uncertain about the make up of his or her future family, much less ...
Claude Fluet   +2 more
core  

German insurance industry: market overview and trends [PDF]

open access: yes, 2005
This article presents an overview of the contemporary German insurance market, its structure, players, and development trends. First, brief information about the history of the insurance industry in Germany is provided. Second, the contemporary market is
Maurer, Raimond, Somova, Barbara
core  

Enhancing Surgical Efficiency and Cost‐Effectiveness With TaTME‐Combined Robot‐Assisted Surgery for Lower Rectal Cancer

open access: yesAnnals of Gastroenterological Surgery, EarlyView.
ABSTRACT Background Robot‐assisted rectal surgery (RAS) offers improved dexterity and visualization; however, the high cost of equipment and consumables remains a major challenge for hospital management. At our institution, we have adopted a combined approach using transanal total mesorectal excision (TaTME) for lower rectal cancers, aiming to shorten ...
Takeru Matsuda   +9 more
wiley   +1 more source

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