Results 21 to 30 of about 915,115 (354)

Procedure for Separate Accounting of Interest and Exchange Rate Components of the Fair Value of a Set of Financial Instruments: IFRS

open access: yesУчёт. Анализ. Аудит, 2022
The research considers the development of the principles of separate accounting and analysis of the interest and exchange rate components of the fair value of a set of financial instruments under the International Financial Reporting Standards (IFRS ...
A. Yu. Kuz’min
doaj   +1 more source

Are Interest Rate Derivatives Spanned by the Term Structure of Interest Rates? [PDF]

open access: yesSSRN Electronic Journal, 2001
We investigate whether the same finite dimensional dynamic system spans both interest rates (the yield curve) and interest rate options (the implied volatility surface). We find that the options market exhibits factors independent of the underlying yield curve.
Massoud Heidari, Liuren WU
openaire   +2 more sources

The Bayesian Decoding of Force Stimuli from Slowly Adapting Type I Fibers in Humans. [PDF]

open access: yesPLoS ONE, 2016
It is well known that signals encoded by mechanoreceptors facilitate precise object manipulation in humans. It is therefore of interest to study signals encoded by the mechanoreceptors because this will contribute further towards the understanding of ...
Patrick Kasi   +4 more
doaj   +1 more source

Hyperspectral Imaging-Based Multiple Predicting Models for Functional Component Contents in Brassica juncea

open access: yesAgriculture, 2022
Partial least squares regression (PLSR) prediction models were developed using hyperspectral imaging for noninvasive detection of the five most representative functional components in Brassica juncea leaves: chlorophyll, carotenoid, phenolic ...
Jae-Hyeong Choi   +7 more
doaj   +1 more source

Financial derivatives use and multifaceted exposures: Evidence from East Asian non-financial firms [PDF]

open access: yesJournal of Asian Business and Economic Studies, 2018
Purpose – The purpose of this paper is to assess the effect of financial derivatives use on different exposures by comparing domestic firms, domestic multinational corporations (MNCs) and affiliates of foreign MNCs using a unique hand-collected data set ...
Kim Huong Trang
doaj   +1 more source

Evaluation of the Antistaphylococcal Activity of the Pyrimidine Derivative

open access: yesРазработка и регистрация лекарственных средств, 2023
Introduction. The development of safe and effective drugs with antimicrobial activity is currently a priority task of modern pharmacology. The need to obtain new antimicrobial agents is associated with the presence of problems, the main of which is the ...
A. A. Tsibizova   +5 more
doaj   +1 more source

Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism [PDF]

open access: yes, 2012
We provide large sample evidence that credible hedge commitments reduce the agency costs of debt and that accounting conservatism enhances hedge commitments.
Beatty, Anne   +2 more
core   +2 more sources

Derivative Pricing using Quantum Signal Processing [PDF]

open access: yesQuantum
Pricing financial derivatives on quantum computers typically includes quantum arithmetic components which contribute heavily to the quantum resources required by the corresponding circuits.
Nikitas Stamatopoulos, William J. Zeng
doaj   +1 more source

Pricing of Credit Risk Derivatives with Stochastic Interest Rate

open access: yesAxioms, 2023
This paper deals with a credit derivative pricing problem using the martingale approach. We generalize the conventional reduced-form credit risk model for a credit default swap market, assuming that the firms’ default intensities depend on the default ...
Wujun Lv, Linlin Tian
doaj   +1 more source

Feature Point Extraction from the Local Frequency Map of an Image

open access: yesJournal of Electrical and Computer Engineering, 2012
We propose a novel technique for detecting rotation- and scale-invariant interest points from the local frequency representation of an image. Local or instantaneous frequency is the spatial derivative of the local phase, where the local phase of any ...
Jesmin Khan, Sharif Bhuiyan, Reza Adhami
doaj   +1 more source

Home - About - Disclaimer - Privacy