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Dissertations / Theses on the topic 'Cryptocurrency as a financial instrument'

Author: Grafiati

Published: 4 June 2025

Last updated: 14 July 2025

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1

Gomachas, Roswitha Mildred Melina. "Cryptocurrency intermediation in Africa: towards a regulatory framework for cryptocurrency intermediaries." University of the Western Cape, 2019. http://hdl.handle.net/11394/6836.

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Magister Legum - LLM<br>There is a lot of speculation regarding potential benefits that the adoption of cryptocurrency use and cryptocurrency intermediation may have for the African continent due to the macro-economic instability of African financial markets caused by hyperinflation; high rate of unbanked populations; and the need for an alternative currency to the weak; and sometimes unavailable and unreliable African fiat money. Preiss notes that the intangible nature of cryptocurrency means that governments have no access to such cryptocurrency and cannot physically remove wealth from the

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2

Comis, Edoardo <1995&gt. "Reinforcement Learning for financial trading: an application to the cryptocurrency market." Master's Degree Thesis, Università Ca' Foscari Venezia, 2021. http://hdl.handle.net/10579/20278.

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Le analogie del trading online di criptovalute online con il mercato finanziario non mancano: così come per gli investimenti in azioni, il trader spera di realizzare un profitto rivendendo o riacquistando i beni in suo possesso ad un prezzo più vantaggioso rispetto a quello dell'operazione precedente. Il Machine Learning e le tecniche ad esso correlate hanno compiuto progressi significativi negli ultimi anni. Molti ricercatori hanno basato i loro sforzi sull'applicazione del Machine Learning e delle tecnologie ad esso correlate ai mercati finanziari sin dall'inizio della ricerca sull'apprendim

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3

Matuschak, A. "Bitcoin: is it good or bad for a consumer?" Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/11510.

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4

Козловська, Ганна Борисівна, Анна Борисовна Козловская, Hanna Borysivna Kozlovska, and A. O. Kirileva. "New challenges for financial security in Ukraine: Using cryptocurrency in criminal income legislation." Thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75246.

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В Україні як і в більшості країн світу невпинно розповсюджуються галузі економічної діяльності, які пов’язані із технологічними розробками, комп’ютерними технологіями та мережею Інтернет. Відповідно до тенденцій розвитку технологічного потенціалу також стрімко збільшується кількість кіберзлочинів, що потребує пильного та постійного контролю на національному рівні. На сьогодні комп’ютерні злочини – це одна з найдинамічніших груп суспільно небезпечних посягань. Це зумовлене прискореним розвитком науки й технологій у сфері комп’ютеризації, а також постійним і стрімким розширенням сфери застосуван

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Козловська, Ганна Борисівна, Анна Борисовна Козловская, Hanna Borysivna Kozlovska, and A. Kirilieva. "New challenges for financial security in Ukraine: using cryptocurrency in criminal income legalization." Thesis, Sumy State University, 2019. https://essuir.sumdu.edu.ua/handle/123456789/77607.

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In Ukraine, as well as in other regions of the world, sectors of economic activity, used in manufacturing, computer technology and the Internet are constantly expanding. That can be proved by the results of international organizations’ survey which show that Ukraine entered the top ten of the European states on the number Internet users. The aim of our research is to observe new challenges for financial security in Ukraine in terms of using cryptocurrency in criminal income legalization. The Indicator for Ukraine is 22 million people, who have access to the World Wide Web (59% of the to

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6

Cook, Janeen. "Attitudes Toward Seeking Financial Counseling: Instrument Development." DigitalCommons@USU, 1987. https://digitalcommons.usu.edu/etd/2352.

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The purpose of this research was to establish the validity and reliability of the scores on an instrument which assesses attitudes toward seeking help for financial problems . Content, criterion-related, and construct validit y and internal consistency reliability of the scores on the instrument were examined. The Hughes' conceptual model of the Family in Financial Crisis provided the theoretical basis for this study . The sample size of this study was 510. The instrument evaluated was based on a scale developed by Rimm (1975) to assess attitudes toward seeking help for financial problems. Tot

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7

Cian, Healy, and ZHE LI. "The Role Decentralised Non-Regulated Virtual Currencies Play in Facilitating Unlawful Financial Transactions." Thesis, KTH, Entreprenörskap och Innovation, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-188935.

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As consumer payment services have been developed at a rapid rate in recent years, the introduction to the market of decentralised, non-regulated cryptocurrencies has enabled a significant increase in acts of criminality in the cyber environment. Efforts to combat and curb the continued growth of such illicit activities have included the development, implementation and enforcement of legislation and regulations by governing authorities on a global scale. For the purpose of this thesis, interviews were conducted with several industry experts and governmental officials specializing in the use of

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8

Cipriano, Pirgo Manuel. "Legal Aspects of Electronic Money: Financial Inclusion Instrument. The Peruvian Model." Derecho & Sociedad, 2016. http://repositorio.pucp.edu.pe/index/handle/123456789/119096.

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In the first part, the background of electronic money is explained, then it provides a detailed account of how it has evolved in Africa, where there has been a huge success, given the advantages and applications it has, and how it has been working. Elsewhere, other models of electronic money that are emerging in the world, such as Google Wallet, Apple Pay, and experiences in Peru as Wanda and Your Mobile Money.In the third part, some aspects of the recent regulation of electronic money in Peru are required by Act No. 29985, which regulates the basic characteristics of electronic money. Finally

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9

Johansson, Tom, and Viktor Charpentier. "Blockchain database; technical background and a reconnaissance on an implementation within the banking industry." Thesis, KTH, Skolan för datavetenskap och kommunikation (CSC), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-211075.

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All human interaction can be depicted as exchanges. We exchange trivial information, feelings, assets and more. Valuable exchanges have one thing in common; they all require some degree of trust. In today’s society we rely on institutionalized trust when commencing an exchange of value. Typically, this role is filled by a vast ecosystem consisting of commercial banks, clearinghouses and other third parties. The recent rise of Bitcoin, Ethereum and consequent attention on the underlying technology, blockchain, questions the future of current ecosystem. This report aims at uncovering what blockc

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10

Van, Nieuwenhuyzen Bernard J. "Financial literacy as core competency of South African military officers : a measurement instrument." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/1087.

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Thesis (PhD (School of Public Management and Planning ))—University of Stellenbosch, 2009.<br>ENGLISH ABSTRACT: Since 1994, education and training in South Africa has experienced various changes, driven mainly by the Green Paper on Skills Development and the White Paper on Education which set objectives and outcomes and gave guidelines on how education and training should be approached, planned, and managed. The White Paper on Education necessitated change in SA tertiary institutions such as Stellenbosch University and its respective faculties. The Faculty of Military Science, which i

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11

Didžiulis, Laurynas. "Professional civil liability of the financial intermediaries as an instrument of investor protection." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140217_162910-49034.

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The aim of the thesis – to theoretically analyze and scientifically explain civil liability of the financial intermediary as investor protection instrument, to provide reasoned assessment of the regulation of civil liability of the financial intermediary and its application practice in the USA and the EU, to identify relevant problems and suggest theoretically grounded solutions and recommendations for these problems which would also put an emphasis on practical efficiency of civil liability; thus supplementing the doctrine of the EU and national law in this field. This thesis consists of two

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12

Wilson, Jacob. "Cryptocurrencies and Cybercrime: The Effects of Ransom Events on the Evolution of Bitcoin." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1787.

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With the explosion of Bitcoin, various cryptocurrencies are beginning to garner incredible amounts of attention from speculators and institutional investors alike. Simultaneously, the rise in the number of occurrences of cyber ransom attacks has proven to be an increasingly relevant part of the conversation in the formative years of the Bitcoin ecosystem, as hackers demand payments be in the form of bitcoin. To test the relative impact of these different ransom events on the price of bitcoin, this paper conducts an event study to quantify the reaction by investors upon revelation of the news.

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13

Krause, Makari. "Bitcoin: Implications for the Developing World." Scholarship @ Claremont, 2016. http://scholarship.claremont.edu/cmc_theses/1261.

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Bitcoin has become notorious as the first cryptocurrency to gain widespread media attention, however, despite its many benefits over the existing financial system it remains a volatile fringe currency. This thesis examines the validity of bitcoin as a currency and whether it can play a role in circumventing extractive economic and political institutions in developing countries. The analysis compares bitcoin usage to the level of financial openness, the inflation rate, and the percentage of the population with a bank account in 21 different countries. The correlation is found to be both statist

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14

Волошко, Ю. Г. "Удосконалення системи обліку процесів функціонування криптовалюти як елемент управління фінансово-економічною безпекою". Master's thesis, Сумський державний університет, 2021. https://essuir.sumdu.edu.ua/handle/123456789/87062.

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Проведено дослідження формування та розвитку поняття «криптовалюти», узагальнено теоретичні підходи визначення сутності даного поняття. Здійснено бібліометричний аналіз становлення та розвитку поняття «криптовалюти» на основі даних наукової бази SCOPUS і за допомогою програмного забезпечення VOSviewer 1.6.16. Досліджено вплив операцій з криптовалютою на фінансово-економічну безпеку підприємства. Здійснено компаративний аналіз сучасних методичних підходів до визначення фінансово-економічної безпеки підприємства та запропоновано власний методичний підхід до визначення рівня фінансово-економічної

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15

Федчун, С. В. "Особливості обігу віртуальної криптовалюти Bitcoin у світовій фінансовій системі". Thesis, Сумський державний університет, 2015. http://essuir.sumdu.edu.ua/handle/123456789/43934.

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Глобалізація активно впливає на усі сфери господарювання, через що в останні роки набуває значної популярності обіг та використання у розрахунках між суб’єктами господарювання не лише електронних розрахунків, а і віртуальних валют, а з виникненням можливості їх обміну на реальні гроші – повної їх заміни традиційних грошей у майбутньому. Однією з найпопулярніших цифрових валют на сьогоднішній день є криптовалюта bitcoin.

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16

Лузанова, К. А. "Розвиток світового ринку криптовалют: тенденції та перспективи". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Luzanova.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи організації та функціонування криптовалютного ринку. Проаналізовано сучасний стан криптовалютного ринку, розглянуто перспективи розвитку ринку криптовалют в Україні та надано рекомендації щодо імплементації світового досвіду щодо використання криптовалют в Україні.<br>Diploma thesis deals with theoretical foundations of basics of organization and functioning of the cryptocurrency market. The current state of the cryptocurrency market was analyzed. The pros

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17

Vencbauerová, Šárka. "Aplikace limitů pro finanční aktiva v pojišťovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-193074.

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The aim of this thesis is to clarify the main principle, existence and application of investment limits in insurance industry which are restricting investment activities of insurance companies (pension companies). The thesis contains structure of financial allocation of reserves and investment limits for these financial instruments. The practical part of the thesis outlines applying the investment limits on fictional portfolio of insurance company. In the thesis there can also be found description of regulatory limits of particular funds managed by pension company within II. and III. pillar. A

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18

Fredriksson, Mathias. "Finansiella instrument: Värderingskonceptet verkligt värde." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-5133.

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<p><strong>Syfte:</strong> Syftet med uppsatsen är att kartlägga de värderingsmetoder som används för att fastställa verkligt värde på finansiella instrument och också granska hur dessa metoder redovisas. Därtill syftar uppsatsen till att diskutera problematiken för värderingskonceptet verkligt värde. Detta görs i två delar, utifrån standardsättarnas perspektiv och de finansiella institutens. Därefter utreds förbättringar inom konceptet som baseras på de två tidigare delarna.</p><p> </p><p><strong>Metod:</strong> Uppsatsens undersökning utfördes via en fallstudie som baserades på kvalitativ da

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19

Backesten, Joel, and Jacob Legetth. "Vad är skillnaden mellan finansiella instrument ur en investerares perspektiv? : en kvantitativ studie om skillnader mellan olika finansiella instrument emitterade av samma bolag." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14459.

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Syfte: Syftet med studien är att öka investerares förståelse angående hur olika finansiella instrument som emitterats av samma bolag skiljer sig åt. Inledning: Den ökade utvecklingen av de finansiella marknaderna har skapat ett ökat utbud av finansiella instrument. Flera företag har även emitterat flera olika finansiella instrument, vilket innebär att investerare står inför ett val av vilket instrument de vill exponera sig emot. Tidigare forskning är oense angående hur dessa instrument skiljer sig åt, då resultaten från tidigare studier har visat sig vara beroende på var studierna genomförs. M

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Taylor, Grantley J. "Determinants of financial instrument disclosure patterns of Australian listed resource firms pre- and post-IFRS adoption." Thesis, Curtin University, 2008. http://hdl.handle.net/20.500.11937/516.

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This thesis investigates the pattern of Financial Instrument Disclosures (FIDs) within the annual reports of Australian listed extractive resource companies (mining and petroleum) over a four year longitudinal period encompassing the 2003 to 2006 financial years. This is an important period to investigate FID patterns as it encompasses those years leading up to and immediately following formal adoption of the Australian equivalents to the International Financial Reporting Standards (IFRS).Using an index (FIDI) comprising 120 items of financial instrument information to measure the extent of FI

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21

Walker, Daniel. "Returns to Buying Winners and Selling Losers: A Look at Cryptocurrencies." Scholarship @ Claremont, 2018. http://scholarship.claremont.edu/cmc_theses/1842.

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This paper is, to my knowledge, one of the first ever to examine the effectiveness of price momentum trading strategies applied to cryptocurrencies. Using aggregate OHLCV (Open, High, Low, Close, Volume) data on cryptocurrency pairs from Poloniex, Bittrex, and Bitfinex, I apply Jegadeesh and Titman’s classic -month/-month momentum trading strategy, reporting annual returns with and without incorporating trading fees. Portfolios are resampled daily, weekly, and monthly, testing lookback and holding periods ranging from one day to one year. The results show that trading cryptocurrencies using mo

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Майборода, Тетяна Миколаївна, Татьяна Николаевна Майборода, Tetyana Mayboroda, Анна Сергіївна Воронцова, Анна Сергеевна Воронцова, and Anna Serhiivna Vorontsova. "Fundraising as an instrument of state economic policy implementation in the field of education." Thesis, Great Britain, Sheffield. Science and education LTD, 2018. https://essuir.sumdu.edu.ua/handle/123456789/79673.

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Prytz, Linnéa, and Ida Norman. "Can the Guarantee Instrument Fight Poverty? : A Minor Field Study in the Morogoro Region in Tanzania." Thesis, Linköpings universitet, Nationalekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-162579.

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The role of access to finance for economic development has received extensive attention recently, which has brought the issue to the top of the policy agenda. The growing attention has resulted in several public policy initiatives to encourage access to financial services, especially in low-income countries where credit constraints are severe. The guarantee instrument has the potential of mobilizing finance, lowering borrowing costs and addressing market failures, why PASS with support from Sida has issued a guarantee that targets smallholder farmers in the agricultural sector in Tanzania. The

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ROZENBAUM, SERGIO. "CAN CONVERTIBLE BONDS BECOME AN EFFICIENT FINANCIAL INSTRUMENT IN THE ACCUMULATION OF LONG-TERM RESOURCES FOR BRAZILIAN CORPORATIONS?" PONTIFÍCIA UNIVERSIDADE CATÓLICA DO RIO DE JANEIRO, 2004. http://www.maxwell.vrac.puc-rio.br/Busca_etds.php?strSecao=resultado&nrSeq=4991@1.

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O objetivo deste trabalho, aproveitando a experiência das empresas e investidores americanos no mercado de Debêntures Conversíveis em Ações, é proporcionar informação e identificar, no Brasil, as condições necessárias para que este instrumento financeiro possa ser mais bem avaliado quanto a seu risco, vantagens e desvantagens. E, como conseqüência, aumentar sua aceitação por parte dos investidores, tornando-se então, como nos Estados Unidos da América, um instrumento importante na captação de recursos a longo prazo. A ampliação do mercado disponibilizará um instrumento financeiro adeq

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Feng, Ying (Olivia). "The development of an instrument to measure individual dispositions towards rules and principles, with implications for financial regulation." Thesis, University of Glasgow, 2014. http://theses.gla.ac.uk/5300/.

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The main focus of this PhD project is the development and validation of a psychometric instrument for the measurement of individual dispositions towards rules and principles. Literature review and focus groups were used to generate insights into the reasons why individuals prefer rules and principles. On the basis of that review, an initial item pool was created covering the conceptual space of dispositions towards rules and principles. The final instrument consists of 10 items, 5 items each for the rules and principles subscales. The psychometric analysis suggested that it is valid and reliab

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Benseghir, Mohamed El Medhi. "Instrument financier dérivé et gestion du risque." Thesis, Paris 9, 2014. http://www.theses.fr/2014PA090063.

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A partir des années 1970, la remise en cause du système monétaire des parités fixes entraine l'apparition de risques nouveaux sur les marchés, et conduit les opérateurs financiers à rechercher de nouvelles techniques pour en maitriser les effets : les premiers instruments financiers dérivés naissent de cette volonté. Pour autant, au moment de reconnaitre juridiquement ces instruments, le législateur quant à lui ne prévoit aucune qualification ni définition précises et adopte la technique peu concluante de l'énumération. Ce qui laisse présager que les dérivés ne peuvent fonder une notion juridi

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Drátovská, Lucie. "Možnosti využití finančních mechanismů EHP, Norska a Švýcarského příspěvku v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9302.

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ANNOTATION The topic of this thesis is Financial Mechanisms of the European Economic Area and Norwegian Financial Mechanism and their using in the Czech Republic. In the introductory part there is described evolvement of these mechanisms since the foundation of the European Free Trade Association and the European Communities to their bilateral cooperation. This cooperation resulted in the creation of the European Economic Area. These Financial Mechanisms existence is based on creation EEA. The goal of this thesis is to present possibilities of the financial mechanisms and to show potential app

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Brand, Jacobus Edwin. "An instrument analysis system based on a modern relational database and distributed software architecture." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53269.

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Thesis (MBA)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: This document discusses the development of a personal computer based financial instrument analysis system, based on the information from a relatively old sequential file based data source. The aim is to modernise the system to use the latest software and data storage technology. The principles used for the design of the system are discussed in Chapter 2. Principles for the development of relational databases are discussed, where after the development of personal computer based software architecture is discussed, to explain the

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Bazylev, Y. S. "Economic consequences of cryptocurrencies and blockchain technologies in the context of global financial market development." Master's thesis, Sumy State University, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75523.

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У роботі досліджено історію створення криптовалюти та технології блокчейн, передумови виникнення та існування, як єдиної системи, так і порізно. Був проведений аналіз впливу криптовалюти і технологій блокчейн, на фінансову систему, виявлені основні індикатори, які підтверджують цей вплив. Проведений аналіз заборони цифрової валюти та законодавчу підтримку у розрізі країн світу, виявлені основні причини та наслідки. Проаналізовано блокчейн, як технологію майбутнього, для сфер, як фінансових, так і поза фінансових. Висвітлені світові тенденції, щодо впровадження блокчейну в світові організації,

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Pilemalm, Robert, Kristofer Horkeby, and Fredrik Gavelin. "Analys och visualisering av optioner och andra finansiella instrument : Utveckling och studie av portföljhanteringssystem." Thesis, Linköpings universitet, Företagsekonomi, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-65792.

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Bakgrund: Ett sätt att minska risker vid handel med finansiella instrument är att bygga portföljer. För att kunna hantera portföljer med olika finansiella instrument och valutor samt kunna hantera flera portföljer samtidigt, används portföljhanteringssystem. Studenter kan genom att använda sig av sådana system lära sig hur finansiella marknader fungerar. Kraven på ett portföljhanteringssystem är inte desamma som kraven på ett kommersiellt system och därför finns det ett behov att utveckla en modell för denna kontext. Syfte: Denna uppsats ämnar bygga en modell i PowerPlus Pro som studenter kan

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Cuny, Antoine Romain. "L'opération de crédit « Schuldscheindarlehen » : qualification juridique d'un instrument de financement allemand." Thesis, Paris 10, 2012. http://www.theses.fr/2012PA100190.

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L'opération de crédit "Schuldscheindarlehen" est apparue dans le paysage bancaire et financier allemand au milieu du XIXème siècle. Son essor, au cours des dernières décennies, rend plus que jamais pertinente la question de sa qualification juridique en droit français. L'opération se présentant comme un prêt de nature syndiquée, aux participations cessibles selon des voies simplifiées, est généralement perçue par les financiers comme un outil efficace de financement de l'économie, véritable troisième voie capable de concurrencer la syndication de crédit et l'emprunt obligataire. L'étude des ac

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Serraglia, Nicolo' <1994&gt. "Analysis of the financial instrument of the minibond adopted by SMEs to face the banks bankruptcy in the Italian region of Veneto." Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/15894.

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The bankruptcy of two banks in the Veneto region has had serious consequences for the population, in terms of loss of wealth and slowing down of the regional economy also concerning productive activities and bank-business relations of small and medium enterprises in the region. The already known dependence on bank credit has led companies throughout Italy to move towards a new instrument for the collection of financing complementary to the traditional bank. This study seeks to highlight whether there is a relationship between the increase in the number of companies located in Veneto that issue

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Bambe, Moutsinga Claude Rodrigue. "Transform analysis of affine jump diffusion processes with applications to asset pricing." Diss., Pretoria : [s.n.], 2008. http://upetd.up.ac.za/thesis/available/etd-06112008-162807.

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Gustafsson, Erika. "Bakom stängda dörrar – Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large Cap-listan." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-15481.

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Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vil

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Campner, Britta, Yucong Liang, and Rickard Melkersson. "Värdering och redovisning till verkligt värde av finansiella instrument : en studie av IAS 39 och SFAS 157." Thesis, Linköping University, Department of Management and Engineering, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-53130.

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<p><strong>Bakgrund och problem: </strong>Som ett steg i konvergeringsprocessen med FASB startade IASB år2006 ett projekt med syfte att skapa en enhetlig standard för värdering till verkligt värde i helaIFRS. I den inledande fasen av projektet utformades ett discussion paper, där denamerikanska motsvarigheten för värdering till verkligt värde, SFAS 157, användes somutgångspunkt. En av de standarder som i hög grad innefattar värdering till verkligt värde ochsåledes berörs i stor utsträckning av projektet är IAS 39, redovisning och värdering avfinansiella instrument. Värdering av finansiella ins

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JINGMARK, JOHANNA, and CHRISTIAN LOJEK. "IFRS 9 FAS 2 : EN UNDERSÖKNING AV INTRESSENTERNAS ATTITYDER." Thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-20755.

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Bakgrund och problem: IASB beslutade 2008 att ersätta IAS 39 med IFRS 9 då IAS 39 ses som alltför omfattande och komplex. Processen har delats upp i tre faser. Fas 1 behandlar klassificering och värdering, fas 2 behandlar nedskrivningar och fas 3 behandlar säkringsredovisning. Denna uppsats behandlar endast fas 2. Både redovisare, revisorer och användare av finansiella rapporter anser standarden för finansiella instrument vara komplex. En orsak till komplexiteten är att finansiella instrument i sig är komplexa och begreppet finansiella instrument innefattar en vid variation av instrument. Det

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Livieri, Giulia. "Stochastic models for financial time series: modelling, estimation and option pricing." Doctoral thesis, Scuola Normale Superiore, 2017. http://hdl.handle.net/11384/85728.

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Magnusson, Peter, and Malin Lundmark. "Uppföljning och utvärdering av det balanserade styrkortet : Är balanserat styrkort ett värdeskapande och strategiskt instrument inom den kommunala verksamheten?" Thesis, Högskolan Dalarna, Personal och arbetsliv, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:du-21798.

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The need to steer economic development has always been great and as management model has the balanced scorecard has been popular since the mid- 1990s, mainly in the private sector but also in the municipal sector. The introduction of the balanced scorecard has been primarily to organizations to see more than economic dimensions. The Balanced Scorecard was originally a measurement system, and today it works more as a strategic instrument. In our study is a case study to evaluate a municipality and how they make use of the balanced scorecard as a tool for strategic and value-adding work in munic

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Galinis, Adomas. "ES paramos verslui įtaka įmonės vertei." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20140626_184051-50285.

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Temos aktualumas. Ekonominė aplinka svarbi tiek atskiroms šalims ar jų grupei, tiek įmonėms ir įvairioms institucijoms, tiek ir kiekvienam iš mūsų asmeniškai. Ekonominė šalies ir joje veikiančių įmonių galia priklauso nuo turimų resursų panaudojimo efektyvumo, kuris neatsiejamas nuo naujų gamybos technologinių linijų įsigijimo ir įdiegimo, esamų modernizavimo, įmonės vidinių inžinerinių tinklų, reikalingų verslo plėtrai, įrengimo. Europos Sąjungos šalyse narėse, ypač naujosiose, šios sritys yra remiamos įvairių nacionalinių ir bendrijos fondų lėšomis, tačiau, norint įsisavinti paramos lėšas, r

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Tůma, Jan. "Emisní povolenka jako cenný papír a investiční nástroj." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16055.

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European Union Emission Trading System has been in operation since 2005 and to this point the legal nature of European Union Allowances is still controversial. Moreover, this question is complicated by fact, that a member state can not handle this problem, because it is acquis communautaire to solve it. The aim of this study is to explore the legal nature of allowance in Czech legal system, in merito, whether it is a security and/or a financial instrument. In conclusion, allowance is neither of those and its legal nature is still unclear, but also it does not really matter by now. Nevertheless

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Wandery, Oscar. "Bitcoin: A Seemingly Rampant Elevator, or is Someone Pushing its Buttons? : A Case Study on Bitcoin’s Fluctuations in Price and Concept." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24421.

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This study looks at the price mechanism of the digital quasi-currency bitcoin. Through statistical analysis of secondary data a probable significant results regarding correlation and regression between price and different independent variables have been established. The final analysis is pointing towards network effects being a part of the determinants for the crypto-currency’s price. Complimentary to the quantitative study explained above, an implementation of hermeneutic analysis based on secondary theoretical sources, journalistic opinion and a professional qualified judgment has aided the

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Максимова, А. В. "Методичні підходи та актуальні проблеми обліку фінансових інструментів і відображення у звітності банків". Thesis, Українська академія банківської справи Національного банку України, 2013. http://essuir.sumdu.edu.ua/handle/123456789/59344.

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Для уніфікації складання фінансової звітності, підвищення порівнянності фінансової інформації, що надається органам нагляду, у рамках ЄС Комітет органів банківського нагляду європейських країн розробив стандартні форми і принципи консолідованої фінансової звітності на базі МСФЗ. У сучасних умовах реформування бухгалтерського обліку в банках України виділимо основні проблеми подальшого впровадження МСФЗ.

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El, Daccache Georges. "La Banque de Syrie et du Liban, levier de développement ou instrument de l’impérialisme français ? (1919-1945)." Thesis, Sorbonne université, 2019. http://www.theses.fr/2019SORUL110.

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La Banque de Syrie et du Liban a été créée le 2 janvier 1919 par la Banque Impériale ottomane. Étant une banque commerciale, elle s’est vue attribuer, suite à la signature de la Convention du 23 janvier 1924 avec les États du Levant, le privilège de l’émission de la nouvelle livre libano-syrienne. Cette monnaie est rattachée directement au Franc français afin de faciliter le fonctionnement administratif de la France au Levant et le commerce avec la Métropole. Forte de cette position, la Banque n’a pas hésité d’exercer parallèlement son activité de banque commerciale et en tirer profit. Son act

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Ludvigsson, Sara. "Hard bargaining vs. problem-solving in EU budget negotiations : A comparative study of the character of the negotiations leading up to the regular long-term EU budget and the temporary coronavirus Recovery Fund." Thesis, Uppsala universitet, Statsvetenskapliga institutionen, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-432340.

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In the year of 2020 the member states of the European Union (EU) negotiated two major budgets: the regular Multiannual Financial Framework (MFF) for the years 2021-2027 and the covid-19 Recovery Instrument “Next Generation EU”. The first was a recurring negotiation, deciding the political and financial priorities of the EU for a mid-term period. The latter was a new proposal, an urgent response of recovery support to the covid-19 crisis. What began as diverse national responses to the crisis and an absence of any common EU measures, ended up in a historical rescue package, including the Recove

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El, Daccache Georges. "La Banque de Syrie et du Liban, levier de développement ou instrument de l’impérialisme français ? (1919-1945)." Electronic Thesis or Diss., Sorbonne université, 2019. http://www.theses.fr/2019SORUL110.

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La Banque de Syrie et du Liban a été créée le 2 janvier 1919 par la Banque Impériale ottomane. Étant une banque commerciale, elle s’est vue attribuer, suite à la signature de la Convention du 23 janvier 1924 avec les États du Levant, le privilège de l’émission de la nouvelle livre libano-syrienne. Cette monnaie est rattachée directement au Franc français afin de faciliter le fonctionnement administratif de la France au Levant et le commerce avec la Métropole. Forte de cette position, la Banque n’a pas hésité d’exercer parallèlement son activité de banque commerciale et en tirer profit. Son act

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46

Fraudet, Xavier. "Politique étrangère francaise en mer Baltique (1871-1914) : De l'exclusion à l'affirmation." Doctoral thesis, Stockholms universitet, Historiska institutionen, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-405.

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This thesis is a contribution to the study of French foreign policy in the time of “old diplomacy” in Northern Europe. Aiming to fill a gap, the object of investigation is French foreign policy in the Baltic area between 1871 and 1914 (from the French defeat during the Franco-Prussian War to the outbreak of the First World War). Particular attention is directed at the assets of the French diplomacy at work in the Baltic Sea: naval military planning, financial loans and culture. Since the period was dominated by the diplomatic isolation that Bismarck had placed France with the aim to prevent he

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Andersson, Elin, and Sandra Selin. "Säkringsredovisning : Redovisningsmässiga och skattemässiga konsekvenser." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-10412.

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Internationella företag kan idag utsättas för många olika typer av risker i sin verksamhet.Dessa risker kan bland annat kopplas till valutor, räntor samt råvarupriser. I syfte att reduceradessa risker används finansiella instrument som idag behandlas i den internationellaredovisningsstandarden IAS 39 Finansiella instrument, Redovisning och värdering. När ettfinansiellt instrument används i säkringssyfte benämns det säkringsinstrument, och dess värdeförväntas utvecklas i motsatt riktning i förhållande till den post som säkras. För att uppnåmatchning mellan dessa komponenter i redovisningen anvä

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Mamfouana, Allegra Vycinfleur. "La lutte contre les opérations d'initiés au sein des marchés financiers de l'Union européenne." Electronic Thesis or Diss., Toulon, 2023. http://www.theses.fr/2023TOUL0158.

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Le fonctionnement des marchés financiers génère des débats, en raison de leur place dans l’économie desÉtats. Leur intégrité implique leur supervision par plusieurs acteurs, ainsi que leur régulation par leslégislateurs européen et nationaux. Leur protection conduit à l’interdiction des abus comme les opérationsd’initiés. Ceux-ci sont des actes juridiquement interdits, réalisés par une personne détenant une informationnon publique qui est rattachable à un instrument financier et générant une asymétrie informationnelle au seindes marchés financiers. La prohibition des opérations d’initiés en Eu

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Aquino, Cabrera Elmer Arturo, and Espinoza Lincol David Paucar. "Propuesta para un nuevo instrumento financiero: Préstamo Multired “Mype” en el Banco de la Nación – Bajo el Enfoque del Benchmarking." Master's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/626035.

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El Perú se encuentra en una posición económica estable, con una tendencia de crecimiento del PBI superior al 4% anual, en el 2017 las calificadoras de riesgo soberano coincidieron en otorgar la calificación de BBB+ (S&P), A3 (Moodys), BBB+ (Fitch), por la reducción de vulnerabilidad a los choques externos económicos, estabilidad (coherencia política) y jurídica, todo ello contribuye a un escenario favorable para el crecimiento de las inversiones. (MEF, 2017) Es en este escenario, la importancia de considerar la participación de las micro y pequeñas empresas (MYPE) como eje fundamental generad

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Rönnberg, Persson Rebecca, and Julia Andersson. "K3 eller frivillig tillämpning av IFRS? : En komparativ studie mellan redovisning av finansiella tillgångar ur ett intressentperspektiv." Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-37525.

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Efter den globala finanskrisen år 2008 riktades en stor kritik mot standarden IAS 39 Finansiella instrument: Redovisning och värdering. Denna kritik grundade sig i att standarden var allt för komplicerad. Detta påpekades redan vid dess publicering år 1999. Som svar på denna kritik började IASB att ta fram en ny standard, IFRS 9 Finansiella Instrument, som blev obligatorisk att tillämpa från och med 1 januari år 2018. Vid tillämpning av IFRS 9 kommer företag ges bättre förutsättningar för att utforma en redovisning som tillhandahåller en mer rättvisande bild av hur risker med finansiella instru

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