... tích nội dung IAS 33 – Earnings per share Mục tiêu nghiên cứu: Tìm hiểu quá trình hình thành phát triển và phân tích các nội dung của IAS 33 – Earnings per share Việc tìm hiểu giúp ... quốc tế IAS 33 – Earnings per share - Nguyễn Đình Thọ (2011), Phương pháp nghiên cứu khoa học kinh doanh, Nhà xuất - Lao động – Xã hội Trang web: https://www.iasplus.com/en/standards/ias/ias33 ... rõ ràng về Chuẩn mực kế toán quốc tế, đó bao gồm cả hướng dẫn cho IAS 33 – Earnings per share Ngoài bài viết có chỉ các nội dung mà chuyên gia hướng dẫn thực hiện và...
Ngày tải lên: 23/09/2016, 22:49
Microsoft press managing and implementing microsoft sharepoint 2010 projects nov 2010
... one person to implement SharePoint 2010 properly To assist you, you need someone who deeply understands SharePoint 2010, and you need someone who can quickly come to grips with and understand ... wrong and ensure there are proper phases covering Investigation and Design, and Build and Deploy In this book, we also describe who is required on a SharePoint implementation team, their roles, and ... required: hardware (servers under which SharePoint 2010 operates and that it communicates with) and software (SharePoint 2010, Office 2010, and associated components and technologies), including third-party...
Ngày tải lên: 06/08/2013, 17:51
Models lean lean maintenance reduce costs improve quality and increase market share
... career, he expanded upon the JIT concepts developed by Kiichiro Toyoda to reduce waste, and started experimenting with and developing methodologies to produce needed components and subassemblies ... Straighten (organize) Scrub (clean everything) Standardize (standard routine to sort, straighten and scrub) Spread (expand the process to other areas) • Identify and Eliminate the Seven Deadly Wastes Overproduction ... in Implementation of Lean Operation) and SAE J4001 (Implementation of Lean Operation User Manual) These standards are structured like a “5-S” type implementation, and are “high-level concept,...
Ngày tải lên: 23/11/2013, 14:10
Tài liệu Macro-Finance Models of Interest Rates and the Economy pdf
... (2006), Balfoussia and Wickens (2007), Wright (2009), and Joslin, Priebsch, and Singleton (2009) In contrast, other papers, such as H¨rdahl, Tristani, and Vestin (2006), and Rudebusch and Wu (2008), ... includes Ang, Bekaert, and Wei (2008), Chernov and Mueller (2008), H¨rdahl and Tristani o (2008), D’Amico, Kim, and Wei (2008), Haubrich, Pennacchi, and Ritchken (2008), and Adrian and Wu (2008) 20 ... utilization by percentage point The higher output gradually boosts inflation, and in response to higher output and inflation, the central bank increases the slope factor and interest rates The interest...
Ngày tải lên: 17/02/2014, 03:20
INTEREST RATES AND EXCHANGE RATES - WHAT IS THE RELATIONSHIP? pptx
Ngày tải lên: 06/03/2014, 02:21
Lending Interest Rates and Bank Spreads potx
... rates, and with FX-linked (effectively dollardenominated) interest rates Most credits to individuals, including personal credit, overdraft credit and credit for the purchase of goods, have fixed interest ... at floating interest rates and involve foreign funds (ACCs, export notes and the so-called “Operações 63”) For further information regarding the characteristics of each of these operations, please ... lending and funding interest rates, stood at 22.4% p.a Graph illustrates the evolution of the average bank spread since January 2001 (including fixed, floating and FX-linked interest rate operations)...
Ngày tải lên: 06/03/2014, 02:21
What is the neutral real interest rate, and how can we use it? doc
... rate of interest, say per cent above its normal level, and keep it so for some years, then all prices would fall and fall and fall without any limit except Zero.” RESERVE BANK OF NEW ZEALAND: Bulletin ... real interest rate The “short run neutral real interest rate” and the “long run equilibrium real interest rate” are discussed in the next sections Over longer periods of time the structure and ... Hawkesby, Smith and Tether (2000) and add a risk premium to account for New Zealand-specific interest rate over a long period of time, the cyclical risk factors component of interest rates should...
Ngày tải lên: 15/03/2014, 01:20
BANK INTEREST RATES AND LOAN DETERMINANTS* ppt
... BANK INTEREST RATES AND BANK LOANS OF P.P NCREASE IN THE MONEY MARKET INTEREST RATE Interest rate spread Interest rate on loans to non-financial corporations Money market interest rate Percentage ... rate Percentage points Percentage points Interest rate spread Interest rate on loans to households - housing Money market interest rate -1 -1 10 11 12 Interest rate spread Interest rate on loans ... period t-j and θ jX is the impact on the change in endogenous variable j periods after a shock of per cent/percentage point in the variable X in period t, calculated from regressions (1) and (2)...
Ngày tải lên: 15/03/2014, 01:20
INTEREST RATES AND THE CONDUCT OF MONETARY POLICY pot
... in two ways He makes the interestrate target an exogenous random walk, and he adds permanent shocks and deterministic seasonals to money demand and the ex ante real interest rate 15 So modified, ... Cook and Hahn (1989)) The standard test of the expectations theory in these papers is to regress the change in the 3-month rate from period to period t + on the difference between the 6-month and ... between inflation and interest rates, and it suggests that explaining the process generating inflation involves understanding central bank interest- rate targeting As described in the paper, instead...
Ngày tải lên: 15/03/2014, 01:20
Interest Rates and The Credit Crunch: New Formulas and Market Models potx
... November 25, 2008 Strikes and vols are expressed as differences from the respective ATM values Source: Bloomberg Andersen and Andreasen (2002), Piterbarg (2005), Wu and Zhang (2006) and Zhu (2007) In ... Acerbi, C and G Scandolo (2007) Liquidity Risk Theory and Coherent Measures of Risk Available online at: http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1048322 [2] Ametrano, F and M Bianchetti ... e Rebonato (2007), Mercurio and Morini (2007) and Hagan and Lesniewski (2008) In this section, we deal with general stochastic-volatility dynamics and show how to perform the relevant measure...
Ngày tải lên: 15/03/2014, 07:20
Determinants of commercial bank interest margins and profitability: some international evidence ppt
... assets, or net interest margin, as a percentage At the low end, there are several developed countries, Luxembourg and the Netherlands, and Egypt with a net interest margin of about percent For the ... branching and other expenses Similarly, variation in overhead and other operating costs is reflected in variation in bank interest margins, as banks pass on their operating costs to their depositors and ... of the net interest income into its four components: overhead minus non -interest income, taxes, loan loss provisioning, and net profits, all divided by net 10 interest income These shares add...
Ngày tải lên: 15/03/2014, 14:20
The Sensitivity of Bank Net Interest Margins and Profitability to Credit, Interest-Rate, and Term-Structure Shocks Across Bank Product Specializations potx
... To best consider the interest- rate sensitivity of net interest margin, we consider the net interest margin as a function of interest rates on assets and liabilities and the shares of each as a ... xi and xj are interest rates composed of y and r and stated this way in (7) for simplicity, and σij is the covariance among all interest- rate changes of assets, dy, and liabilities, dr To expand ... last subsample period and previous periods in earnings sensitivity to interest- rate and other shocks We present the estimation results of the models for the subsample periods for net interest margin...
Ngày tải lên: 15/03/2014, 14:20
LOW INTEREST RATES AND HIGH ASSET PRICES: AN INTERPRETATION IN TERMS OF CHANGING POPULAR MODELS doc
... the long-term interest rate, and g is the expected growth rate of dividends Or, D = R −g P Where D is dividend per; share, P is price per share, R is the long-term interest rate, and g is the ... long-term interest rates and growth rates, we use the present value of one-period interest rates and one-period growth rates of future dividends This is a nice model in that it has some interesting ... with interest rates is not compelling, and seems to apply only in comparisons with the relatively brief period of anomalously high interest rates and inflation in the late 1970s to early 1980s And...
Ngày tải lên: 17/03/2014, 08:20
Interest Rates and Inflation doc
... about 3.5 percentage points lower than its average in the 70s and 80s, and the growth rate of M2 was about percentage points lower The long run behavior of interest rates, in the U.S and elsewhere, ... average inflation rates, an interest rate policy can improve the short run behavior of interest rates and prices The short run connections between money growth and inflation and interest rates are very ... Grossman and Weiss (1983) and Rotemberg (1984) The particular version of the idea that we use here is adapted from recent papers by Alvarez and Atkeson (1997), Alvarez, Atkeson, and Kehoe (2000) and...
Ngày tải lên: 22/03/2014, 17:20
Zero Interest Rates and the Fall in U.S. Bank Lending pdf
... paper on what is a large and complex subject, I will discuss just the first— and the least self-evident of the three points Wholesale Interbank Markets: Counterparty Risk and Zero Short-Term Interest ... position where interest rates are already very low, say percent as in early 2008, reducing them to zero has only a second-order effect on expanding aggregate demand But going from percent to zero ... deficits and the extraordinary overhang of excess bank reserves as a portent of a monetary explosion and looming inflation Indeed some commodity markets—notably gold and oil—seem to be frothy, and...
Ngày tải lên: 22/03/2014, 17:20
WORKING PAPER SERIES NO. 546 / NOVEMBER 2005: THE NATURAL REAL INTEREST RATE AND THE OUTPUT GAP IN THE EURO AREA A JOINT ESTIMATION doc
... output gap and the real interest rate gap, defined as the difference between the real short term interest rate and estimates of the natural real interest rate In addition, the natural real interest ... real interest rate gap, which implies that its average level is positive in periods of loose monetary policy (1960s and the 1970s) and negative in periods of tight monetary policy (1980s and 1990s) ... Sevillano and Simon (2004) for Germany, Larsen and McKeown (2002) for the United Kingdom and Crespo-Cuaresma et al (2003) and Mộsonnier and Renne (2004) for the euro area ECB Working Paper Series...
Ngày tải lên: 22/03/2014, 23:20
WORKING PAPER SERIES NO. 548 / NOVEMBER 2005: THE LINK BETWEEN INTEREST RATES AND EXCHANGE RATES DO CONTRACTIONARY DEPRECIATIONS MAKE A DIFFERENCE? doc
... Mexico and Colombia in 1999, Brazil in 2000, and Peru in 2002 Among Eastern and Central European countries, EU new member states Czech Republic and Poland have also moved to comparable monetary and ... literature includes Ball (1999 and 2002), Svensson (2000), Taylor (1999), McCallum and Nelson (1999 and 2000), and Galí and Monacelli (2005) Taylor (2000 and 2001) presents an interesting discussion ... Smets and Wouters (1999), Kim and Roubini (2000) and Cushman and Zha (1997), a number of papers have addressed this matter in the context of EMEs (see, e.g., Ma’ ckowiak, 2003, Fung, 2003, and...
Ngày tải lên: 22/03/2014, 23:20
WORKING PAPER SERIES NO 756 / MAY 2007: MAINTAINING LOW INFLATION MONEY, INTEREST RATES, AND POLICY STANCE docx
... 1960s and 1970s, for any reasonable lag, and much lower than any subsequent inflation value during the disinflation period and in the 1980s and 1990s The discrepancies are substantial and persistent ... Paper Series 69 ECB Working Paper Series No 756 May 2007 Abstract This paper presents a systematic empirical relationship between money and subsequent prices and output, using US, euro area and ... Introduction Empirical weakness of interest rate rules and stance measures 2.1 Interest rate stance and inflation objective 2.2 Implicit vs realized inflation and equilibrium interest rate assumption 2.3...
Ngày tải lên: 22/03/2014, 23:20
Determinants of lending interest rates and interest rate spreads pptx
... 2008 and of 2009 30.06.2008 30.06.2009 Percentage share of Percentage share of in percentage in percentage the components in the the components in the points points interest rate spread interest ... share of operating costs and impairment losses in the interest rate spread has increased by 0.2 and 0.1 percentage points, respectively The comparison of the contribution of operating costs and ... influenced by bank size and market share and to a lesser extent by deposit rates and non-performing loans In addition, policy variables such as the domestic policy rate and the foreign interest rate also...
Ngày tải lên: 22/03/2014, 23:20