Narrow search
Showing 1 - 10 of 167
Cover Image
On the mathematical form of CVA in Basel III.
Geurdes, Han; J. F. - Volkswirtschaftliche Fakultät, … - 2011
Credit valuation adjustment in Basel III is studied from the perspective of the mathematics involved. A bank covers mark-to-market losses for expected counterparty risk with a CVA capital charge. The CVA is known as credit valuation adjustments. In this paper it will be argued that CVA and...
Persistent link: https://www.econbiz.de/10009021987
Cover Image
The Design of Instruments For Government Finance in An Islamic Economy
Haque, Nadeem ul; Mirakhor, Abbas - Volkswirtschaftliche Fakultät, … - 1999
This paper attempts to present a viable approach for the design of an instrument of government finance (and monetary management) in an Islamic economy where conventional transactions based on an ex-ante promise of a risk-free rate of return are forbidden. Resources to finance government...
Persistent link: https://www.econbiz.de/10011110783
Cover Image
Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - Volkswirtschaftliche Fakultät, … - 2011
reform. The present analysis is based on the results of an empirical survey that took place during 2009. For the purposes of … this survey, a structured questionnaire was prepared and sent to the Chief Financial Officers (CFOs) of 132 Greek public …
Persistent link: https://www.econbiz.de/10009001166
Cover Image
ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR
Tiron Tudor, Adriana; Blidisel, Rodica - Volkswirtschaftliche Fakultät, … - 2007
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
Persistent link: https://www.econbiz.de/10011113222
Cover Image
Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework
Stamatiadis, Filippos; Eriotis, Nikolaos - Volkswirtschaftliche Fakultät, … - 2011
analysis is based on the results of an empirical survey that took place during 2009. For the purposes of this survey, a …
Persistent link: https://www.econbiz.de/10008839495
Cover Image
Romanian accrual accounting experience in public higher education sector
Tiron Tudor, Adriana; Blidisel, Rodica - Volkswirtschaftliche Fakultät, … - 2007
The purpose of this paper is to present experiences from the use of accrual accounting information in the public higher education sector in Romania and, thus, to contribute to our understanding of the prospects for using that kind of accounting in public organizations.
Persistent link: https://www.econbiz.de/10005789995
Cover Image
IPSAS versus National Norms on Public Institutions' Own Capitals
Ecobici, Nicolae - Volkswirtschaftliche Fakultät, … - 2008
In this paper I have compared international standards on accounting for the public sector and those required by national norms on public institutions' own capitals, pointing out both convergences and divergences. Last, but not the least, I have compared IPSAS 1 (applied by public institutions)...
Persistent link: https://www.econbiz.de/10005790188
Cover Image
Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence
FILIPPOS STAMATIADIS, Mr - Volkswirtschaftliche Fakultät, … - 2009
encountered in implementing ABAS. Our analysis is based on the results of an empirical survey that took place during 2008. For the … purposes of this survey, a structured questionnaire was prepared and sent to the Finance Directors of 132 Greek public …
Persistent link: https://www.econbiz.de/10008556298
Cover Image
Fertility in Pakistan during the 1970s
Shah, Iqbal H.; Pullum, Thomas W.; Mohammad, Irfan - Volkswirtschaftliche Fakultät, … - 1985
A survey conducted in 1975, as part of the World Fertility Survey programme, provided evidence that fertility began to … decline in Pakistan during the early 1970s. Because of the low level of contraceptive use recorded in that survey, the … fertility decline was attributed to delayed marriage. However, a second and similar survey conducted approximately 5 years later …
Persistent link: https://www.econbiz.de/10011107253
Cover Image
The surveys on the informal sector in Djibouti: A Comparative Analysis 1980-2001
Mahamoud, Ismael; Adair, Philippe - Volkswirtschaftliche Fakultät, … - 2006
as well as the overall economy of Djibouti. A comparative approach of two surveys carried out in 1980 (PECTA) and 2001 …
Persistent link: https://www.econbiz.de/10011109449