... that the retirement benefit is based on the pay at retirement. To allow the plan sponsor to recognize the cost of the plan gradually over the participant’s lifetime, the actuary considers the ... associated with the passage of time during the year. This is offset against the other cost items and is generally the expected long- term rate of return on assets multiplied by the beginning of ... percent of the greater of the plan’s PBO or MRVA. The total of the above pieces of the NPPC can produce a negative expense, which appears as income on a company’s financial statements. The accrued...
Ngày tải lên: 29/03/2014, 14:20
... industry. Yet, the effects of the burst of the stock market bubble and of the S&L crisis on the global financial system were rather more limited; in the case of the S&L crisis, these effects ... notice- able. Why then has the impact of the subprime mortgage crisis on the rest of the financial system been so much more severe? The difference between these other crises and the subprime mortgage ... we have to see the repercussions of the defensive behaviour of financial institutions for the financing of the real sector of the economy. To the extent that firms in the real sector are un- able...
Ngày tải lên: 17/02/2014, 21:20
Circuit theory of finance and the role of incentives in financial sector reform
... structure. The model marks the different role played in the circuit by the credit market on one side, where liquidity is created to finance production, and by the financial market on the other, where the ... ultimately face the risk of losing their entire reputational capital by being ostracized by their peers. SROs place reputational capital at the center of the enforcement mechanism; by doing so, they reduce ... Development Economics, 1996 (Washington, DC: The World Bank). Chernow, Ron, 1997, The Death of the Banker. The Decline and the Fall of the Great Financial Dynasties. The Triumph of the Small Investor (New York:...
Ngày tải lên: 24/10/2012, 09:33
Globalization: the Role of Institution Building in the Financial Sector _ The Case Study of China
... enterprises, if their own capital is excluded. In summary, the deepening process of the financial markets has rendered the dominance of the banking sector in the financial system. At the same time, ... sector 1. The relationship between financial opening and financial security China’s decision to join the WTO signifies a step forward in the opening of financial sector to the outside world. In the ... and at the same time expose the domestic financial market to the impact of the global financial markets, whether positive or negative. 2 B. The role of FDI in institution building Over the past...
Ngày tải lên: 18/10/2013, 07:15
Tài liệu Priority Setting for Reproductive Health at the District Level in the context of Health Sector Reforms in Ghana doc
... want them to lobby. All sectors need to lobby for the DACF, if the health man will not come and tell us there is a looming epidemic we will not see it as a priority. Currently the health sector ... arrangements Another component of the SWAp is the pooling of funds to support implementation of the POW. Currently, six of the fifteen official donors in the health sector have pooled funds. These are ... Under the decentralized arrangement, the Ministry of Health determines the policies and priorities for the health sector and communicates them to the Ghana Health Service and other relevant...
Ngày tải lên: 13/02/2014, 10:20
Tài liệu The Role of BCG Vaccine in the Prevention and Control of Tuberculosis in the United States: A Joint Statement by the Advisory Council for the Elimination of Tuberculosis and the Advisory Committee on Immunization Practices docx
... to explore the sources of the heterogeneity in the efficacy of the BCG vaccine reported in the individual studies. Using a model that included the geographic latitude of the study site and the data ... (CDC) The Role of BCG Vaccine in the Prevention and Control of Tuberculosis in the United States A Joint Statement by the Advisory Council for the Elimination of Tuberculosis and the Advisory Committee on ... Prevention. The role of BCG vaccine in the pre- vention and control of tuberculosis in the United States: a joint statement by the Advisory Council for the Elimination of Tuberculosis and the Advisory Committee on...
Ngày tải lên: 15/02/2014, 13:20
Report of the Sub-Committee of the Central Board of Directors of Reserve Bank of India to Study Issues and Concerns in the MFI Sector doc
... of the outstanding loan portfolio in the micro finance sector is owned by the SHG- Bank linkage model and 34% of the portfolio is owned by the NBFC-MFIs. Both banks and NBFCs are outside the ... irrespective of the amount of the loan. However, the larger the loan, the larger the amount of the repayment installment, and a large installment may strain the repayment capacity of the borrower ... b) There has, therefore, to be a linkage between the amount of the loan and the tenure of the loan. It is, therefore, suggested that for loans not exceeding Rs. 15,000, the tenure of the loan...
Ngày tải lên: 15/03/2014, 14:20
THE IMPACT OF THE DIVERSITY CLIMATE ON THE TRANSFER OF TACIT KNOWLEDGE IN THE SOUTH AFRICAN FINANCIAL SECTOR potx
... these allude to the management of the diversity climate within the organisation, which is the focus of the following section. 2.3.1 The Diversity Climate The diversity climate is defined ... competencies as required by the organisation. Resources The extent to which the organisation has adequate resources to achieve its strategy. These include people, technology and financial capital. ... (1990), Financial Services is one of the more knowledge-intensive sectors. This sector, within the South African context, is thus the primary focus of the study. Despite its reliance on knowledge,...
Ngày tải lên: 23/03/2014, 04:21
Economic Indicators FEBRUARY 2006: Prepared for the Joint Economic Committee by the Council of Economic Advisers ppt
... Congress; the Secretary and the Sergeant at Arms of the Senate; the Clerk, Sergeant at Arms, and Doorkeeper of the House of Representatives; two copies to the libraries of the Senate and House, and the ... 10 for further detail on fixed investment by type. Because of the formula used for calculating real GDP, the chained (2000) dollar estimates for the detailed components do not add to the chained-dollar ... extended by the Federal Government and by SLM Holding Corporation. Source: Board of Governors of the Federal Reserve System. 1 TOTAL OUTPUT, INCOME, AND SPENDING GROSS DOMESTIC PRODUCT In the fourth...
Ngày tải lên: 31/03/2014, 07:20
Economic Indicators MARCH 2012: Prepared for the Joint Economic Committee by the Council of Economic Advisers potx
... 5 Business sector Nonfarm business sector Business sector Nonfarm business sector Business sector Nonfarm business sector Business sector Nonfarm business sector Business sector Nonfarm ... the Secretary and the Sergeant at Arms of the Senate; the Clerk, Sergeant at Arms, and Doorkeeper of the House of Representatives; two copies to the libraries of the Senate and House, and the ... print the monthly publication entitled “Economic Indicators” Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, at the Joint Economic Committee...
Ngày tải lên: 31/03/2014, 07:20
Economic Indicators JUNE 2012: Prepared for the Joint Economic Committee by the Council of Economic Advisers pot
... 10 for further detail on xed investment by type. Because of the formula used for calculating real GDP, the chained (2005) dollar estimates for the detailed components do not add to the chained-dollar ... other prices in the economy, the chained-dollar estimates should not be used to measure the component’s relative importance or its contribution to the growth rate of more aggregate series. The ... Includes other items, not shown separately. Note: Because of the formula used for calculating real GDP, the chained (2005) dollar estimates for the detailed components do not add to the chained-dollar...
Ngày tải lên: 31/03/2014, 07:20
a study of the market's reaction to superior sustainability reporting as demonstrated by the financial performance of publicly traded companies
... renewed focus to the work of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), officially known as the National Commission on Fraudulent Financial Reporting. The commission ... creation. 2.3.2 Stakeholder Theory Stakeholder theory is often considered to be the antithesis of shareholder theory. While shareholder theory espouses profit maximization as the sole responsibility ... between sustainability reporting and financial performance the study tested the following two hypotheses: Hypothesis 1: H 0 : The mean value of risk (beta) of the group of Top Sustainability reporters...
Ngày tải lên: 03/06/2014, 00:48
cross-country analysis of the effects of e-banking and financial infrastructure on financial sector competition a schumpeterian shift
... electronic banking and financial infrastructure may fundamentally change the global financial services industry. This chapter begins by summarizing the role of the financial sector in national economic ... Justification of the Study This study contributes to financial sector research and policy by investigating the effect of electronic banking and financial infrastructure on financial sector competition ... achieved higher growth rates than the United States and the United Kingdom in the 1980s, scholars tended to see their type of financial structures as the superior form. In the 1990s, however, this...
Ngày tải lên: 03/06/2014, 00:59
25. For the first time in the history of the country, the person …………… was recommended by pdf
... plasma. a. one another b. the other c. other ones d. each other b 49. By 1820, there were over sixty steamboats on the Mississippi river, ……………… were quite luxurious. a. many of them b. which many c. ... magnets c. kind magnets 25. For the first time in the history of the country, the person …………… was recommended by the president to replace a retiring justice on the supreme court is a woman. a. ... in trade ……………., they often developed a simplified language called “pidgin”. a. with each the other b. with each to the other c. with each another d. with each other d 169. The two main ……………....
Ngày tải lên: 18/06/2014, 17:20
Checklist for Review of Financial Audits Performed by the Office of Inspector General_part1 pptx
... to have occurred, they should determine the effect on the financial statements as well as the implications for other aspects of the audit.) (GAS, 4.11) 2.3.4 If during the audit, auditors ... qualitatively material to the financial statements, did the auditors apply audit procedures specifically directed to ascertain the potential effect on the financial statements or other financial data ... objective of the audit is the expression of an opinion on the financial statements. • Management is responsible for the entity’s financial statements and the selection and application of the accounting...
Ngày tải lên: 19/06/2014, 15:20
Checklist for Review of Financial Audits Performed by the Office of Inspector General_part2 pot
Ngày tải lên: 19/06/2014, 15:20
APPENDIX C: CHECKLIST FOR REVIEW OF FINANCIAL AUDITS PERFORMED BY THE OFFICE OF INSPECTOR GENERAL pptx
Ngày tải lên: 19/06/2014, 15:20
2007 Financial, Investigative, and Strategic Audit Reports Released Since Last Meeting by the North Carolina Office_part2 pot
Ngày tải lên: 19/06/2014, 21:20
Checklist for Review of Financial Audits Performed by the OIG_part1 potx
Ngày tải lên: 20/06/2014, 06:20
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