Academic literature on the topic 'Accounting problems'

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Journal articles on the topic "Accounting problems"

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Berry, R. H., and Kenneth P. Gee. "Advanced Management Accounting Problems." Journal of the Operational Research Society 38, no. 1 (1987): 95. http://dx.doi.org/10.2307/2582529.

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Berry, R. H. "Advanced Management Accounting Problems." Journal of the Operational Research Society 38, no. 1 (1987): 95–96. http://dx.doi.org/10.1057/jors.1987.14.

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Appleyard, Tony. "Advanced management accounting problems." British Accounting Review 20, no. 2 (1988): 198–200. http://dx.doi.org/10.1016/0890-8389(88)90051-0.

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Melekhina, Tatiana I., Elena I. Sedova, and Vera G. Shiyko. "ACTUAL PROBLEMS OF APPLICATION OF NEW FEDERAL ACCOUNTING STANDARDS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 4/8, no. 145 (2024): 140–45. http://dx.doi.org/10.36871/ek.up.p.r.2024.04.08.020.

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Currently, new federal accounting standards have been developed that are as close as possible to the IFRS standard, which indicates the development of the accounting system and the formation of accounting (financial) statements in the Russian Federation, however, as the practice of applying new federal accounting standards has shown: FSBU 5/20219 “Reserves,” FSBU 6/2020 “Fixed Aassets,” FSBU 25/2018 “Lease accounting,” FSBU 14/2022 “Intangible assets,” FSBU 28/2023 “Inventory,” FSBU 4/2024 “Accounting (financial) reporting” users (accountants) have serious problems, for example: application of
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Kravets, Oleksandr. "Logistics Costs Accounting Methods: Problems and Ways to Solve Them." Oblik i finansi, no. 1(103) (2024): 5–13. http://dx.doi.org/10.33146/2307-9878-2024-1(103)-5-13.

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Today, optimizing logistics costs based on their accounting and analysis is an essential tool for ensuring enterprises' competitiveness. The article aims to reveal the methodical principles of accounting for logistics costs and identify problematic aspects and directions for improving this process in Ukrainian enterprises. It was determined that Ukrainian researchers offer quite a lot of classification features for the grouping of logistics costs. Instead, in foreign literature, logistics costs are divided into types based on the processes that are the objects of management. In Ukraine, there
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Rozhkova, N. K., and U. Yu Blinova. "Conceptual problems of financial accounting in a digital economy." UPRAVLENIE / MANAGEMENT (Russia) 10, no. 4 (2023): 78–83. http://dx.doi.org/10.26425/2309-3633-2022-10-4-78-83.

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The article shows modern problems of financial accounting associated with formation of conceptual accounting provisions in the context of digitalisation of society and economy. An open system of financial accounting, consisting of interrelated and interdependent elements, functions in the new economic conditions. The accounting concept created by regulatory legal acts does not meet the requirements of practice and does not meet current users’ needs. There are prerequisites for changing the entire accounting system due to modern technologies (blockchain, artificial intelligence), which can comp
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KHOMYN, Petro. "Functional transformations and conceptual-terminological problems of accounting policy." Fìnansi Ukraïni 2020, no. 9 (2020): 110–26. http://dx.doi.org/10.33763/finukr2020.09.110.

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It is noted that at present, instead of deepening scientific research in terms of turning accounting offices into accounting and analytical centers and training students in accordance with modern requirements for the formation of analytical information for managers, the key problem of the theory and practice of accounting has become the erroneous focus of attention of domestic authors on foreign language terms. and “justifying” the need to replace its dubious value name with ephemeral ones. Using the methods of historical analysis, structural and logical understanding of scientific literature
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RATYNSKYI, Vadym. "Information technologies in accounting. prospects and problems." Economics. Finances. Law, no. 4/1 (April 29, 2021): 17–20. http://dx.doi.org/10.37634/efp.2021.4(1).3.

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The issues of application of new information technologies in accounting are considered. Peculiarities of automated accounting in the conditions of domestic reality are singled out, methodical principles of informatization of administrative activity are shown. The classification of software products used for automation of accounting is made, the rating of the most widespread programs for informatization of administrative activity in our country is resulted. The main advantages and disadvantages of using information technology in the organization of accounting are shown. Problems of automation o
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Kutuzov, Mikhail, and Yana Kotsiuba. "Accounting Outsourcing in Ukraine: Use, Problems and Prospects." Economic journal of Lesia Ukrainka Eastern European National University 1, no. 1 (2015): 83–87. http://dx.doi.org/10.29038/2411-4014-2015-01-83-87.

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MATKIVSKA, Tetiana, and Oksana POPOVYCH. "Problems and ways to improve accounting for cash transactions." Economics. Finances. Law, no. 7 (July 30, 2020): 40–43. http://dx.doi.org/10.37634/efp.2020.7.9.

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Money belongs to the category that has always been quite relevant in economic thought. Cash is considered the most liquid assets of the enterprise. Without their continuous cyclical movement, no business entity can function. In the current market conditions, most companies lack cash assets, so it is important to have the ability to rationally distribute and use them. To do this, it is necessary to properly organize the accounting of funds, constantly improve it, as well as be able to identify and solve problems that may arise when accounting for cash transactions. The purpose of the paper is t
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Dissertations / Theses on the topic "Accounting problems"

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Kernen, Bernadette A. "Problems in Navy reimbursable accounting." Thesis, Monterey, California. Naval Postgraduate School, 1990. http://hdl.handle.net/10945/30620.

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Approved for public release, distribution unlimited<br>The purpose of this thesis is to identify problems in Navy reimbursable accounting and to develop a comprehensive, entry level financial management guide to assist financial managers at the field level in improving their accountability and control over reimbursable funds. This thesis discusses specific procedures for the effective administration and management of Intra- and Interservice Support Agreements, Economy Act Orders, and Project Orders as well as the problems peculiar to each. It provides an introductory overview of the reimbursab
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Shtronda, І., and Nataliia Radionova. "Problems of accounting management remuneration." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2234.

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Ovsyuk, Nina Vasylivna, and Elizabeth Gennadyevna Mazurkevich. "Problems of accounting fixed assets." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/53928.

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1. National Regulation (standard) of accounting 7 "Fixed assets": Order of the Ministry of Finance of Ukraine dated 27.04.2000 № 92. URL: https://zakon.rada.gov.ua/laws/ show/z0288-00#Text. 2. Valinkevich N.V., Bobrova S.V. Directions for improving the strategy of reproduction of fixed assets of enterprises. Bulletin of ZhSTU Economic Sciences. 2011. №2 (56). P. 13-16<br>Problems of accounting for fixed assets in market conditions have been identified. The role of fixed assets in ensuring the effective functioning of the business entity is outlined. The basic principles of the organ
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Lin, Li. "Institutional problems for Chinese environmental accounting : evidence from the accounting profession." Thesis, University of Leicester, 2017. http://hdl.handle.net/2381/39455.

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The global environmental crisis has turned accounting scholars’ attention to environmental accounting (hereafter EA). With the gap of EA research and practice between China and the western world, it is necessary to elaborate on this gap through accounting professionals’ environmental awareness (perceptions), which has tended to become the key to adopting EA practices in accounting firms. This has led to the main research question: what are accounting professionals’ perceptions of EA? To illustrate what factors would lead accounting firms (not) adopting EA practices, institutional theory is use
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Salazkin, S., and O. Hryhorevska. "Problems of the display electronic money in the accounting system." Thesis, КНУТД, 2016. https://er.knutd.edu.ua/handle/123456789/2226.

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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.
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Wu, Ronald. "Transfer Pricing: Current Problems and Solutions." Scholarship @ Claremont, 2010. http://scholarship.claremont.edu/cmc_theses/87.

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The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are becoming material. The benefits for these schemes are financially advantageous for corporations as they are able to report larger profits and higher returns for investors. But this is being done at the expense of our government. Corporations are finding ways to escape the high U.S. corporate tax rate a
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Hughes, Peter. "Decision-making processes in the context of ethical dilemmas : a study of accountants in training." Thesis, Northumbria University, 2010. http://nrl.northumbria.ac.uk/2049/.

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The ability to make sound decisions when faced with ethical dilemmas lies at the heart of being a professional accountant. Yet many of the recent corporate reporting disasters demonstrate that, despite being over a century old, the accounting profession has yet to find a way of dealing effectively with ethics. This is reflected in the ethical training of accountants which tends to follow a rules-based approach to instruction, thereby producing accountants who are often criticized for being rules-followers at a time when many are calling for a more principles-based approach. Within a qualitativ
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Gamerov, Jonatan, and Patrik Mattsson. "The impact of information in cost accounting - The problems when identifying activity cost drivers." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-55911.

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Au, Chung-man Johnsman, and 歐中民. "The development of value for money auditing in the public sector in Hong Kong: problems and issues." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1993. http://hub.hku.hk/bib/B31964217.

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Books on the topic "Accounting problems"

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Weygandt, Jerry J. Accounting principles. 3rd ed. Wiley, 1993.

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Gee, Kenneth P. Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6.

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Hines, Tony. Accounting. Checkmate, 1986.

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Dyson, J. R. Accounting for non-accounting students: Instructor's manual. 4th ed. Pitman, 1997.

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1955-, Waterston Christopher, ed. Financial accounting. 4th ed. Financial Times Prentice Hall, 2005.

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Lynch, Chart Foulks, ed. Financial accounting. 2nd ed. Holt, Rinehart and Winston, 1986.

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Institute of Chartered Secretaries and Administrators., ed. Financial accounting. 4th ed. BPP Publishing, 1997.

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Lynch, Chart Foulks, ed. Advanced accounting. 2nd ed. Holt, Rinehart and Winston, 1986.

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Lynch, Chart Foulks, ed. Advanced accounting. 2nd ed. Holt, Rinehart and Winston, 1986.

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Margolis, Neal. Accounting essentials. 2nd ed. Wiley, 1985.

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Book chapters on the topic "Accounting problems"

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Beke, Jeno. "Problems Caused by Accounting Diversity." In International Accounting Harmonization. Palgrave Macmillan US, 2013. http://dx.doi.org/10.1057/9781137374349_4.

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Gee, Kenneth P. "Standard Costing and Matrix Algebra." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_1.

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Gee, Kenneth P. "The Single-period Cost Variance Investigation Decision." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_10.

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Gee, Kenneth P. "The Multi-period Cost Variance Investigation Decision." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_11.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis and Decision Theory." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_12.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis: Satisficing with Short Product Lives." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_13.

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Gee, Kenneth P. "Stochastic Cost-Volume-Profit Analysis: Choice Among Combinations of Products." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_14.

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Gee, Kenneth P. "Short-term Investment of Cash Balances." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_15.

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Gee, Kenneth P. "Payments Netting in Multinational Cash Management." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_16.

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Gee, Kenneth P. "The Learning Curve and Financial Planning." In Advanced Management Accounting Problems. Macmillan Education UK, 1986. http://dx.doi.org/10.1007/978-1-349-18147-6_17.

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Conference papers on the topic "Accounting problems"

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Xiumei, Li. "Accounting Problems and Countermeasures in SME." In AASRI International Conference on Industrial Electronics and Applications (IEA 2015). Atlantis Press, 2015. http://dx.doi.org/10.2991/iea-15.2015.162.

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Xiuli, Zhang. "China's SMEs accounting management problems and countermeasures." In 2015 International Conference on Social Science and Technology Education. Atlantis Press, 2015. http://dx.doi.org/10.2991/icsste-15.2015.8.

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Sliusar, Svitlana. "PROBLEMS OF MODERN ACCOUNTING OF FIXED ASSETS." In Relevant Issues of the Development of Science in Central and Eastern European Countries. Publishing House “Baltija Publishing”, 2019. http://dx.doi.org/10.30525/978-9934-588-11-2_70.

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Yu, Qingmin. "Fair Value Accounting Problems and Coping Strategies." In 2014 Seventh International Joint Conference on Computational Sciences and Optimization (CSO). IEEE, 2014. http://dx.doi.org/10.1109/cso.2014.88.

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Zhou, Yang, Shu-Jing Hou, and Ke Zong. "Ecological Accounting: Current Situation, Problems and Thinking." In 2015 International Conference on Energy, Environmental & Sustainable Ecosystem Development (EESED 2015). WORLD SCIENTIFIC, 2015. http://dx.doi.org/10.1142/9789814723008_0125.

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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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Cheremushnikova, T. V., and A. V. Kholodkova. "PROBLEMS OF ACCOUNTING AND ANALYSIS OF RECEIVABLES." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.37.

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Raevskaia, O., U. Karpenko, and M. Kolodeznaia Kolodeznaia. "ROLE AND FURTHER DEVELOPMENT OF ACCOUNTING IN CONDITIONS DIGITAL ECONOMICS." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-031-036.

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Author writes about present-day state of accounting in Russian Federation in conditions of digitization economy, perspectives of its further development and significance of accountant as profession in future
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Nikitin, Е. L., and Y. M. Khajynau. "NUCLEAR MATERIAL ACCOUNTING AND CONTROL SYSTEM." In SAKHAROV READINGS 2022: ENVIRONMENTAL PROBLEMS OF THE XXI CENTURY. International Sakharov Environmental Institute of Belarusian State University, 2022. http://dx.doi.org/10.46646/sakh-2022-2-217-219.

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Jia, Xiuyan. "Study on some problems of low carbon accounting." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339831.

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Reports on the topic "Accounting problems"

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Honig, Dan, and Lant Pritchett. The Limits of Accounting-Based Accountability in Education (and Far Beyond): Why More Accounting Will Rarely Solve Accountability Problems. Research on Improving Systems of Education (RISE), 2019. http://dx.doi.org/10.35489/bsg-rise-wp_2019/030.

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Dickstein, Michael, and Eduardo Morales. Accounting for Expectational and Structural Error in Binary Choice Problems: A Moment Inequality Approach. National Bureau of Economic Research, 2013. http://dx.doi.org/10.3386/w19486.

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Martner, Ricardo. Fiscal Indicators in Latin-American Countries. Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0012270.

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The purpose of this document is to provide a comparative analysis of Latin-American government finance statistics including public expenditures, income, overall balances, and debt stocks. The paper explores some of the problems that arise in country comparisons and in regional harmonization of fiscal targets, an important issue when considering common goals of overall balances and public debt. The paper also discusses some of the new initiatives such as: applying accrual accounting and registering all variations of public net worth; including economic cycle and relative prices fluctuations in
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Chong, Alberto E., Mark Gradstein, and María Cecilia Calderón. Foreign Aid, Income Inequality, and Poverty. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0010965.

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The aim of this paper is to provide empirical evidence on the link between foreign aid and income inequality for the period 1973-2002. Since simple cross-country regressions cannot be taken as true time series findings, we also focus on dynamic panel data techniques, which allow accounting for potential simultaneity and heterogeneity problems. We do not find very robust evidence that foreign aid is conducive to the improvement of the distribution of income, even when the quality of institutions is taken into account. This finding is consistent with recent empirical research on aid and growth t
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Foh, Stephen, N. Poonawala, and J. Pritchett. PR-4-172-R01 Modeling of Mixing in Porous Media. Pipeline Research Council International, Inc. (PRCI), 1985. http://dx.doi.org/10.55274/r0011433.

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The objective of this work was to define potential problems for storage field operators who stored non-traditional (supplemental) gas supplies (imported LNG, synthetic natural gas, peakshaving gases, etc.) in reservoirs originally using natural gas from traditional sources. Findings indicated that changes in storage field performance could be expected, including changed field inventory, deliverability and base gas requirements. The degree to which supplemental and traditional gases mix in storage reservoirs was identified as the key issue with respect to accounting for and dealing with these c
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Chong, Alberto E. Inequality, Democracy, and Persistence: Is There a Political Kuznets Curve? Inter-American Development Bank, 2001. http://dx.doi.org/10.18235/0010950.

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The aim of this paper is to provide comprehensive empirical evidence on recent theories that link democracy and income inequality for the period 1960-1995. In simple cross-country regressions I find a non-monotonic link between these two variables when using ordinary least squares, instrumental variables, and Eusufzai tests. Since these results cannot be taken as "true" time series findings, even though recent theories that explain such a link are, I also employ recent methods applied to dynamic models on panel data. These techniques allow accounting for potential simultaneity and heterogeneit
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Pforr, Tobias, Fabian Pape, and Steffen Murau. After the Allocation: What Role for the Special Drawing Rights System? Institute for New Economic Thinking Working Paper Series, 2022. http://dx.doi.org/10.36687/inetwp180.

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In August 2021, the IMF made a new SDR allocation to help ease pandemic-induced financial strains in the Global South. This paper assesses the potential of the SDR system to address debtrelated problems in global finance. We analyze the SDR system as a web of interlocking balance sheets whose members can use SDR holdings—the system’s tradable assets—for conversion into usable currency as a perpetual low-interest loan or to make payments to each other. Using original IMF data, we study how the system has been practically used since 1990. Though widely perceived as a solution in search of a prob
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Bleakley, Hoyt, and Kevin Cowan. Corporate Dollar Debt and Depreciations: Much Ado about Nothing? Inter-American Development Bank, 2005. http://dx.doi.org/10.18235/0010842.

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Much has been written recently about the problems for emerging markets that might result from a mismatch between foreign-currency denominated liabilities and assets (or income flows) denominated in local currency. In particular, several models, developed in the aftermath of financial crises of the late 1990s, suggest that the expansion in the "peso" value of "dollar" liabilities resulting from a devaluation could, via a net worth effect, offset the expansionary competitiveness effect. Assessing which effect dominates is ultimately an empirical matter. In this vein, this paper constructs a new
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Carrasco, Marine, and N'golo Koné. Test for Trading Costs Effect in a Portfolio Selection Problem with Recursive Utility. CIRANO, 2023. http://dx.doi.org/10.54932/bjce8546.

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This paper addresses a portfolio selection problem with trading costs on stock market. More precisely, we develop a simple GMM-based test procedure to test the significance of rading costs effect in the economy with a áexible form of transaction costs. We also propose a two-step procedure to test overidentifying restrictions in our GMM estimation. In an empirical analysis, we apply our test procedures to the class of anomalies used in Novy-Marx and Velikov (2016). We show that transaction costs have a significant effect on investors behavior for many anomalies. In that case, investors signific
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Lindell, Lisbeth. Nursing Group Supervision: Reflected Experience-based Knowledge. Malmö University, 2024. http://dx.doi.org/10.24834/isbn.9789178775590.

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This report describes a systematic pedagogical process model for clinical supervision. The model is group-based and applicable both in theoretical and clinical training. This model is based on the group participants' experiences in care work aimed at integrating practical and theoretical knowledge. The emotional part of the nursing process refers to nurturing caregivers and supporting the development of personal and empirical professional knowledge. The model is based on group participants' self-perceived experiences in care work.The method of instruction is equally applicable to professionals
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