Results 81 to 90 of about 777,695 (243)
Book Value Risk Management of Banks: Limited Hedging, HTM Accounting, and Rising Interest Rates
Journal of Accounting Research, EarlyView.ABSTRACT We document that as interest rates rose in 2022, banks largely left long‐duration assets exposed to interest rate risk while shielding the accounting value of their balance sheets. Call report and Securities and Exchange Commission (SEC) data show that only about 6% of U.S.
João Granja +4 more
wiley +1 more source
, 2019 Οι γλώσσες σήμανσης αποτελούν μεθόδους σχολιασμού και επισήμανσης ενός ηλεκτρονικού εγγράφου. Η έννοια της σήμανσης είναι συνυφασμένη είτε με τον καθορισμό του τρόπου εμφάνισης του ηλεκτρονικού εγγράφου είτε με τον τρόπο σχολιασμού ή ερμηνείας του ...
Καρδαράς, Δημήτριος Ελευθέριος
core
Introdução às linguagens de marcas
Ciência da Informação, 2001 Apresenta-se o paradigma de gerenciamento da informação que surgiu com o padrão das linguagens ditas “de marcação” (ou markup languages). Faz-se uma rápida introdução à linguagem SGML, e analisam-se as características e os diferenciais que estão por trás
Marcello Peixoto Bax
doaj
Network Structure and the Efficiency Gains from Mergers: Evidence from U.S. Freight Railroads
The RAND Journal of Economics, EarlyView.ABSTRACT The trade‐off between market power and efficiency gains is central to antitrust analyses of mergers, but empirical evidence quantifying efficiencies remains limited. Using transaction‐level data from U.S. freight railroads (1985–2005), this article quantifies merger‐induced cost efficiencies, driven mainly by eliminating inter‐railroad ...
Yanyou Chen
wiley +1 more source
Demand Estimation with Text and Image Data
The RAND Journal of Economics, EarlyView.ABSTRACT We propose a demand estimation approach that leverages unstructured data to infer substitution patterns. Using pre‐trained deep learning models, we extract embeddings from product images and textual descriptions and incorporate them into a mixed logit demand model.
Giovanni Compiani +2 more
wiley +1 more source
A metatextual markup in the national corpus of Tuvan language: the structure and functionality
Новые исследования Тувы, 2016 Creating natural language corpora helps solve a number of philological and purely linguistic problems for many languages of the peoples of Russian Federation.
Choduraa M. Mongush
doaj
The RAND Journal of Economics, EarlyView.ABSTRACT We study how insurer competition affects premiums for fully‐insured plans in the employer‐sponsored health insurance market. By utilizing quasi‐experimental variations induced by mergers among national insurers, we show that increased insurer concentration leads to higher premiums, but there exists substantial heterogeneity.
Haizhen Lin, Yaying Zhou
wiley +1 more source
Accounting Perspectives, EarlyView.ABSTRACT Drawing on my experience in a shoemaking course, I reflect on how my mindset regarding management accounting has evolved. I now see how the management accountant can play a more strategic role in helping companies promote creativity and create value throughout the production process.
Richard Fontaine +2 more
wiley +1 more source
Legal documents processing using markup languages [PDF]
, 2013 Článek „Úprava právních dokumentů pomocí značkovacích jazyků“ objasňuje poslání značkovacích jazyků a jejich využití v oblasti elektronické úpravy právních dokumentů.
Dvořák, Pavel
core
EMU and trade: The euro effect on the agricultural sector
Canadian Journal of Agricultural Economics/Revue canadienne d'agroeconomie, EarlyView.Abstract This paper uses a structural gravity model to examine the partial equilibrium effects of the European Monetary Union (EMU) on trade for the agricultural sector. We find robust evidence that EMU has increased trade both between members and between EMU and non‐EMU member countries. This positive link is found in most member countries.
Silviano Esteve‐Pérez +2 more
wiley +1 more source