Results 81 to 90 of about 445,294 (305)
Corporate Pension Policy and the Value of PBGC Insurance [PDF]
This paper derives the value of PBGC pension insurance under two scenarios of interest. The first allows for voluntary plan termination, which appears to be legal under current statutes.
Alan J. Marcus
core
The Geography of Success: A Spatial Analysis of Export Intensity in the Italian Wine Industry
Agribusiness, EarlyView.ABSTRACT This paper investigates the paradox of how Italy's fragmented, SME‐dominated wine industry achieves global export success. Moving beyond purely firm‐centric explanations, we test whether export intensity is spatially dependent, clustering geographically in regional ecosystems.
Nicolas Depetris Chauvin, Jonas Di Vita
wiley +1 more source
ACCRUAL OF LIABILITIES AND CONTINGENT ASSETS [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2011 International Financial Reporting Standards together with Public Sector Accounting Standards are based on professional reasoning by appealing to principles that can lead to several solutions for a certain problem.
Elena Ilie, Nicoleta Mariana Moise
doaj
Hungary’s external liabilities in international comparison [PDF]
Hungary’s net external liabilities have increased significantly in recent years and its external liabilities-to-GDP ratio currently stands at a very high level by international standards.
Péter Koroknai
core
Pension Liabilities: Fear Tactics and Serious Policy [PDF]
, 2012 This working paper argues that pension funds should adopt a funding principle that is consistent with a return on holdings conditional on the state of the stock market.
David Rosnick, Dean Baker
core
AI in chemical engineering: From promise to practice
AIChE Journal, EarlyView.Abstract Artificial intelligence (AI) in chemical engineering has moved from promise to practice: physics‐aware (gray‐box) models are gaining traction, reinforcement learning complements model predictive control (MPC), and generative AI powers documentation, digitization, and safety workflows.
Jia Wei Chew +4 more
wiley +1 more source
Population Aging and Fiscal Policy in Europe and the United States [PDF]
In this paper, we compare the total size of intertemporal public liabilities (IPLs) of several European countries and the United States. We utilize the machinery of generational accounting in order to calculate the composition of the countries IPLs, that
Bernd Raffelhüschen, Jagadeesh Gokhale
core
AIChE Journal, EarlyView.Abstract Electrification of distillation offers a promising route to reducing scope‐1 emissions from one of the chemical industry's most energy‐intensive unit operations. However, conventional adiabatic columns are dynamically inflexible: Long, energy‐intensive start‐ups make shutdown and restart impractical under variable electricity prices and ...
Samuel Mercer, Michael Baldea
wiley +1 more source
The value of inside and outside money [PDF]
We study dynamic economies in which agents may have incentives to hold both privately-issued (a.k.a. inside) and publicly-issued (a.k.a. outside) circulating liabilities as part of an equilibrium.
Bruce D. Smith, James Bullard
core
Large Language Model‐Based Chatbots in Higher Education
Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.The use of large language models (LLMs) in higher education can facilitate personalized learning experiences, advance asynchronized learning, and support instructors, students, and researchers across diverse fields. The development of regulations and guidelines that address ethical and legal issues is essential to ensure safe and responsible adaptation
Defne Yigci +4 more
wiley +1 more source