Zobrazeno 1 - 10
of 210
pro vyhledávání: '"jel:M49"'
Autor:
Godfrey Cadogan
A new method of forecasting the pricing kernel, i.e., stochastic claim inflation or link ratio function, of incurred but not reported (IBNR) claims (in property-casualty insurance) from residuals in a dynamic claims forecast model is presented. We em
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7369f573fc16329ab438415b68c229f0
https://doi.org/10.32920/ryerson.14640030.v1
https://doi.org/10.32920/ryerson.14640030.v1
Autor:
Maria-Mădălina VOINEA
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 593-596 (2015)
This paper deals with the importance that should be given to the performance analysis, mainly the one of the profit and loss account, for being able to take the best financial decisions. Profit and loss account is considered the tool that measures bu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::594cf84d1846132c4f5e97de9fcb392e
https://doaj.org/article/024505053cae4f6a95a0bd79422cf2f2
https://doaj.org/article/024505053cae4f6a95a0bd79422cf2f2
Autor:
Sorin Adrian Achim
Publikováno v:
Annals of Computational Economics. 2(43):26-35
In this paper we put in discussion some cases “when it can” or “when it can’t” be used the income approach in plant, machinery and equipment valuation. After a presentation of the particularities of the plant, machinery and equipment valuat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::416fd085dc303194194dd5ac02b940d3
http://feaa.ucv.ro/AUCSSE/0043v2-003.pdf
http://feaa.ucv.ro/AUCSSE/0043v2-003.pdf
Autor:
Sorin Adrian Achim
Publikováno v:
Annals of Computational Economics. 1(43):142-155
In this paper we put in discussion some ethical aspects of plant, machinery and equipment valuation. After a presentation of the general issues of ethics in valuation domain, we analyze the application of the fundamental ethical principles in plant,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::1d7e7075fe0c516e80ffbaa129bc8723
http://feaa.ucv.ro/AUCSSE/0043v1-013.pdf
http://feaa.ucv.ro/AUCSSE/0043v1-013.pdf
Autor:
Can Ozturk
Publikováno v:
Journal of Accounting and Management Information Systems. 14(2):398-431
This paper focuses on some issues related to the cash flow statement in the context of accounting education in Turkey. I identify eight aspects related to the cash flow statement based on my experience in teaching IAS 7 Statement of Cash Flows, and d
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::d75194e599806f1a230b231b2c6c2039
http://www.cig.ase.ro/articles/14_2_8.pdf
http://www.cig.ase.ro/articles/14_2_8.pdf
Autor:
Ion Ionescu
Publikováno v:
Annals of Computational Economics. 1(43):68-75
The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::0834968d4e1a6a3bbb85ad0c9c3b6d6d
http://feaa.ucv.ro/AUCSSE/0043v1-005.pdf
http://feaa.ucv.ro/AUCSSE/0043v1-005.pdf
Autor:
Mihaela Mocanu
Publikováno v:
Journal of Accounting and Management Information Systems. 14(2):362-377
Metadiscourse is vital in academic writing, whereas abstracts are arguably considered by some authors to be the most important part of an academic paper. The aim of this paper is to study the evolution of interactional metadiscourse elements present
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::a63e90c1a66359e4706004dcf3365caa
http://www.cig.ase.ro/articles/14_2_6.pdf
http://www.cig.ase.ro/articles/14_2_6.pdf
Autor:
William E. Bealing, Edward Pitingolo
Publikováno v:
Review of Business and Finance Studies. 6(2):1-10
The actions of Congress and the Securities and Exchange Commission subsequent to a financial crisis appear to follow a predictable set of steps. Each tries to position itself to gain the resources it needs to survive by couching its actions in terms
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od_______645::cac9b0d90d6abd11316876846f2d27b9
http://www.theibfr2.com/public_ftp/RePEc/IBF/rbfstu/rbfs-v6n2-2015/rbfs-v6n2-2015-1.pdf
http://www.theibfr2.com/public_ftp/RePEc/IBF/rbfstu/rbfs-v6n2-2015/rbfs-v6n2-2015-1.pdf
Autor:
Mirela NICHITA
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 8 (2/2015), Pp 101-107 (2015)
The purpose of financial reports is to provide useful information to users; the utility of information is defined through the qualitative characteristics (fundamental and enhancing). The financial crisis emphasized the limits of financial reporting w
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::af6e3449e58c5a771a8ca1c43accf0a0
http://seaopenresearch.eu/Journals/articles/SPAS_8_14.pdf
http://seaopenresearch.eu/Journals/articles/SPAS_8_14.pdf
Autor:
Mirela NICHITA
Publikováno v:
SEA: Practical Application of Science, Vol III, Iss 7 (1/2015), Pp 423-430 (2015)
The purpose of this paper is to present a history and an evolution of concepts of risk and risk management in economic, respectively financial fields, highlighting the usefulness (or not) and complexity of tools for risk assessment developed over tim
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::d136329fabb664e1637ed1dbe0892d6f
http://seaopenresearch.eu/Journals/articles/SPAS_7_60.pdf
http://seaopenresearch.eu/Journals/articles/SPAS_7_60.pdf