Results 11 to 20 of about 1,430,771 (388)

TINJAUAN ASPEK PAJAK PENGHASILAN ATAS TRANSAKSI INSTRUMEN KEUANGAN DERIVATIF SWAP [PDF]

open access: yesJurnal Akuntansi dan Keuangan, 2003
The use of foreign currency is sensitive enough to the exchange rate fluctuation. To protect assets and liabilities that vulnerable to exchange rate fluctuation interest rate, taxpayers may use swap derivative financial instrument.
Yenni Mangoting
doaj   +1 more source

Mean-variance asset-liability management under CIR interest rate and the family of 4/2 stochastic volatility models with derivative trading

open access: yesJournal of Industrial and Management Optimization, 2022
This paper investigates the effects of derivative trading on the performance of asset-liability management in the presence of stochastic interest rate and stochastic volatility under the mean-variance criterion.
Yumo Zhang
semanticscholar   +1 more source

Mechanism and accounting treatment of interest rate swap [PDF]

open access: yesBankarstvo, 2015
Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of
Prošić Danica
doaj   +1 more source

Interest Rate Derivatives : An analysis of interest rate hybrid products

open access: green, 2011
The globilisation phenomena is causing an increasing interaction between different markets and sectors. This has led to the evolution of derivative instruments from ”single asset” instruments to complex derivatives that have underlying assets from different markets, sectors and sub-sectors. These are the so-called hybrid products that have multi-assets
Taurai Chimanga
openaire   +2 more sources

D. Ricardo’s theory of comparative advantages as applied to interest rate swaps in the financial market

open access: yesВестник университета, 2023
The paper purpose is to present the theories’ value of the times in political economy for solving modern problems. To achieve this goal, it was necessary to solve the following tasks: to give a brief overview of the comparative advantages’ theory, to ...
M. B. Kitinov
doaj   +1 more source

Closed Loop Throttle Control of a Liquefying Fuel Hybrid Rocket Motor [PDF]

open access: yesJournal of Aerospace Technology and Management, 2021
The thrust produced by a hybrid rocket motor (HRM) can be controlled by varying the oxidizer flow rate to the combustion chamber. This feature is useful in shaping motor thrust profiles and optimizing a vehicle flight trajectory, but propellant ...
Timothy Velthuysen   +2 more
doaj   +3 more sources

A Fractional Time-Derivative Model for Severe Wear: Hypothesis and Implications

open access: yesFrontiers in Mechanical Engineering, 2022
Based on the example of wear of polymers, which exhibit a power-law time variation of the wear loss under constant loading conditions, a fractional time-derivative wear equation has been introduced.
Ivan Argatov
doaj   +1 more source

La copertura dei rischi finanziari nelle imprese non finanziarie italiane attraverso gli strumenti derivati (The Hedging of Financial Risks Using Derivatives by Italian Non-financial Firms)

open access: yesMoneta e Credito, 2012
The paper deals with the use of derivatives by Italian non-financial firms, in order to analyse existing theories of hedging behaviour, and provides empirical evidence on a potential differentiation of determinants of derivative use over time ...
Gianluca Bison   +2 more
doaj   +1 more source

Bond yield curve construction [PDF]

open access: yesBankarstvo, 2014
In the broadest sense, yield curve indicates the market's view of the evolution of interest rates over time. However, given that cost of borrowing it closely linked to creditworthiness (ability to repay), different yield curves will apply to different ...
Kožul Nataša
doaj   +1 more source

A numerical scheme for fractional order mortgage model of economics

open access: yesResults in Applied Mathematics, 2023
In this article, the famous mortgage model of economics is investigated by developing a numerical scheme. The considered model is proposed under the Caputo power law derivative of fractional order.
Hafsa Naz   +4 more
doaj   +1 more source

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