Academic literature on the topic 'Held-to-maturity'

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Journal articles on the topic "Held-to-maturity"

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Meder, Anthony A. "Interaction between Accounting Standards and Monetary Policy: The Effect of SFAS 115." Accounting Review 90, no. 5 (2015): 2031–56. http://dx.doi.org/10.2308/accr-51029.

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ABSTRACT I examine the effect of marketable security holdings on monetary policy when those securities are classified under SFAS 115. Prior research has shown that loan growth is negatively related to monetary contractions, and that marketable security holdings mitigate that negative relationship. Those studies consider the securities in aggregate; I am the first to consider the securities classification in conjunction with monetary policy. I ask whether held-to-maturity securities, relative to non-held-to-maturity securities, are negatively related to loan growth. I find that the held-to-matu
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ter, Hoeven Ralph. "Bankruns tonen zin van fair value-grondslag aan in de balansen van banken." Maandblad voor Accountancy en Bedrijfseconomie 97, no. (5/6) (2023): 141–43. https://doi.org/10.5117/mab.97.107617.

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Mulyadi, Martin, and Yunita Anwar. "Machine learning in accounting: Insight from the March 2023 bank failures." Risk Governance and Control: Financial Markets & Institutions 13, no. 2 (2023): 28–36. http://dx.doi.org/10.22495/rgcv13i2p3.

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This research investigates the bank failures in the United States in March 2023, concentrating on the impact of held-to-maturity debt instruments in the event and the implications for accounting methods. Our research deciphers the alleged “accounting loophole” (Farrell, 2023) associated with these securities and provides an in-depth analysis of the associated accounting treatment. We analyze the accounting treatment using the Accounting Standards Codification (ASC) and International Financial Reporting Standards (IFRS). Furthermore, our study employs automated machine learning techniques and t
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Wolfbauer, Rainer. "Keine „Held to Maturity“-Entwidmung infolge Änderung der freiwillig anwendbaren Nachhaltigkeitskriterien einer Betrieblichen Vorsorgekasse." Nachhaltigkeits Recht 3, no. 2 (2023): 199. http://dx.doi.org/10.33196/nr202302019901.

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KOPELIOVICH, YAACOV. "OPTIMAL PORTFOLIOS OF CORPORATE BONDS AND HOLD TO MATURITY STRATEGIES." Annals of Financial Economics 10, no. 02 (2015): 1550010. http://dx.doi.org/10.1142/s2010495215500104.

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In this paper, we initiate a research on optimal bond portfolios, that are held to their maturity. We solve the problem analytically for log utility investor in the case of one risky corporate asset. We compare the behavior of these portfolios to equally weighted and portfolios with randomly selected weights. We apply simulation based on Vasicek’s copula approach to derive optimal weights for a corresponding problem involving more than one corporate bond. Further we discover that these portfolios outperform naive investment in constant maturity (CCM) bond indices with a similar maturity horizo
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Nesensohn, Claus, David James Bryde, Edward Ochieng, and Damian Fearon. "Maturity and maturity models in lean construction." Construction Economics and Building 14, no. 1 (2014): 45–59. http://dx.doi.org/10.5130/ajceb.v14i1.3641.

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In recent years there has been an increasing interest in maturity models in management-related disciplines; which reflects a growing recognition that becoming more mature and having a model to guide the route to maturity can help organisations in managing major transformational change. Lean Construction (LC) is an increasingly important improvement approach that organisations seek to embed. This study explores how to apply the maturity models to LC. Hence the attitudes, opinions and experiences of key industry informants with high levels of knowledge of LC were investigated. To achieve this, a
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Starman, Terri Woods, and David C. Annis. "POSTHARVEST HANDLING OF CRASPEDIA GLOBOSA BENTH." HortScience 28, no. 5 (1993): 579e—579. http://dx.doi.org/10.21273/hortsci.28.5.579e.

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A series of postharvest experiments were conducted with cut flowers of Craspedia globosa in an effort to open bud-harvested flowers, determine usefulness of preservatives (sucrose + bactericide), and assess the ability of the flowers to withstand long-term dry storage at 4° C. Bud-harvested flowers pulsed with 20% sucrose solution then held in deionized water (DI) had a longer postharvest life (harvest to senescence) but not vase life (maturity to senescence), and a greater increase in flower diameter during development as the pulse duration increased from 0 to 48 h. Percentage of flowers reac
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Lestari, Endang Dewi, Dwi Hidayah, and Suci Murti Karini. "Social maturity among obese children in Surakarta, Indonesia." Paediatrica Indonesiana 46, no. 4 (2016): 174. http://dx.doi.org/10.14238/pi46.4.2006.174-8.

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Background Although it is clear that childhood obesity has asso-ciation with many aspects included social aspect, the social matu-rity aspect on childhood obesity is scarcely found.Objective To examine the prevalence of social maturity and thepossible associated factors among obese children.Methods A cross sectional study was conducted from January toFebruary 2005. Twenty percent of elementary schools in every sub-district were randomly selected. All obese children from selectedschools were recruited to the study after obtaining the informedconsent. Criteria of obesity in children was based on
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Salsabila Indriyani and Adhie Thyo Priandika. "INFORMATION TECHNOLOGY GOVERNANCE ANALYSIS USING COBIT 5 FRAMEWORK AT SMPN 18 BANDAR LAMPUNG." Jurnal Teknik Informatika (Jutif) 5, no. 2 (2024): 465–73. https://doi.org/10.52436/1.jutif.2024.5.2.1826.

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So far, the management of Information Technology at SMPN 18 Bandar Lampung has not held an information technology governance analysis, so that the application of information technology infrastructure cannot be known at the maturity level. This study aims to determine the level of maturity of the application of information technology required information technology governance analysis. The method used in the COBIT 5 framework is up to phase 4 - Plan Programe, the calculation used is by finding the statistical average or mean value in the form of the total value of the various items contained in
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Paul, Rhea, Rita Hernandez, Lisa Taylor, and Karen Johnson. "Narrative Development in Late Talkers." Journal of Speech, Language, and Hearing Research 39, no. 6 (1996): 1295–303. http://dx.doi.org/10.1044/jshr.3906.1295.

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Children with slow expressive language development (SELD) as toddlers and a control group of children with normal language development (NL) were followed to early school age. Children with SELD were, at that point, subdivided into two groups: those who had moved within the normal range of expressive language (the History of Expressive Language Delay [HELD] subgroup); and those who continued to score below the normal range in expressive language at school age (the Expressive Language Delay [ELD] subgroup). During their kindergarten, first, and second grade years, they were administered a narrat
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Dissertations / Theses on the topic "Held-to-maturity"

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Meder, Anthony Alan. "SFAS 115, Bank Balance Sheet Liquidity and Loan Growth." The Ohio State University, 2011. http://rave.ohiolink.edu/etdc/view?acc_num=osu1312309973.

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Books on the topic "Held-to-maturity"

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Lambert, Philip. Evolutions. University of Illinois Press, 2017. http://dx.doi.org/10.5406/illinois/9780252037603.003.0003.

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This chapter examines Wilder's compositional maturity in the 1950s. From the late 1940s through the 1950s, Wilder pursued a long-held goal with growing confidence and perseverance. Having made his name as a songwriter-arranger, he now aspired to become more of a “composer.” He never abandoned the popular song but he found himself drawn more and more to the sounds and artistic sensibilities of the theater, opera house, and concert hall. Wilder's turn toward concert music was inspired, in his mind, by his association and friendship with his Eastman confrère John Barrows. Barrows took on a role f
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Rodríguez-Blanco, Verónica. Responsibility for Negligence in Ethics and Law. Oxford University PressOxford, 2025. https://doi.org/10.1093/9780198948193.001.0001.

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Abstract The idea of responsibility for negligent actions is perplexing because it states that we may be responsible when we act inadvertently. However, why should I be held responsible for acting unreasonably when my inherent faults in character or the circumstances of my actions prevented me from being aware of or noticing them? The book demonstrates that akrasia is the underpinning phenomenon that elucidates negligent action. It provides an explanation of akrasia, which revolves around the idea that the phenomenon occurs due to an uneven development of our character and thoughts about what
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Book chapters on the topic "Held-to-maturity"

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"Fixed Income Securities-Held-to-Maturity." In Accounting for Investments. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119199465.ch4.

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Sahin, Baki Cem. "The Relation Between Interest Rates and Stock Returns." In Handbook of Research on Stock Market Investment Practices and Portfolio Management. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-5528-9.ch001.

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The relation between interest rate and stock return has attracted the attention of not only the investors but also the academicians. The mutual relation could be handled through the change in aggregate demand and the stock valuation. In this research, the relation between stock returns and interest rates will not be held in an asset pricing framework. This study aims to point out how the relation between stock return and interest rate changes according to the maturity structure of interest rates and sectoral differences and firm specifics. The results have implications for contagion and the be
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Golub, Robert, and Steven K. Lamoreaux. "The “completion of quantum mechanics” —the fifth Solvay Conference on Physics, October 1927." In The Historical and Physical Foundations of Quantum Mechanics. Oxford University PressOxford, 2023. http://dx.doi.org/10.1093/oso/9780198822189.003.0013.

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Abstract This conference was lauded by Heisenberg as, “officially, the completion of the quantum theory,” while Langevin remarked it was, “where the confusion of ideas reached its peak.” The conference was held just as the theory had reached maturity, only two years after Heisenberg’s matrix mechanics was invented. De Broglie argued for his pilot wave theory, which was shot down by Pauli using an incorrect argument and in later years was re-introduced as the de Broglie–Bohm theory. Heisenberg and Dirac debated the meaning of superposition and the “collapse” of the wave function. Bohr and Einst
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Coelho, Ana. "Repair Café Porto." In Mapping, Managing, and Crafting Sustainable Business Strategies for the Circular Economy. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-5225-9885-5.ch014.

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This chapter analyses Repair Café Porto (RCP) through the lens of a SWOT (strengths, weaknesses, opportunities, threats) method. It is based on the event-RCP held for three hours on a Saturday every two months from June 17, 2017 until April 28, 2018 and on a new economics approach of circular economy. It is intended to examine the potentialities and challenges of RCP. Repair Cafés are ‘workshops' for people to bring consumer products in need of repair where they with volunteer fixers learn repair, maintain their broken or faulty products, or try product modification. It is an RCP-requirement t
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McNeill, John, and Mary E. Barkworth. "Rules For Botanical Nomenclature." In Units, Symbols, And Terminology For Plant Physiology. Oxford University PressNew York, NY, 1996. http://dx.doi.org/10.1093/oso/9780195094459.003.0002.

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Abstract The following discussion provides some recommendations for documenting the plant material used in experimental and other studies and summarizes the rules of nomenclature that have been established at botanical congresses held every five or six years for over a century (for the most recent edition of the rules, see Greuter et al., 1994). It is imperative that the plant or fungal material used in any experiment be documented. The source of the seeds, plants, or cultures used should be cited in the publication, either by indicating the supplier (e.g., commercial source, culture collectio
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Zann, Richard A. "Sexual imprinting and mate choice." In The Zebra Finch. Oxford University PressOxford, 1996. http://dx.doi.org/10.1093/oso/9780198540793.003.0011.

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Abstract In the mid-1960s Immelmann began to investigate puzzling accounts from aviculturalists who reported that when they fostered out eggs of rare estrildines to pairs of Bengalese Finches for rearing, the young, on reaching adulthood, often formed breeding pairs with Bengalese Finches. Consequently, in a long series of pioneering experiments, lmmelmann (1969, 1972a) systematically cross-fostered eggs of Zebra Finches belonging to both domesticated and wild stocks to pairs of Bengalese Finches that raised the young to independence. Young were then held individually until maturity whereupon
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Hoare, Carol Hren. "Wise Adult." In Erikson on Development in Adulthood. Oxford University PressNew York, NY, 2001. http://dx.doi.org/10.1093/oso/9780195131758.003.0009.

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Abstract In his later years, Erikson overturned his lifelong belief that integrity and wisdom are products of the last stage of life. He then acknowledged that as a middle-aged theorist he had erroneously projected forward his assumptions about the fruits waiting at the end of a long, productive, engaged life. As a comparatively youthful theorist, he had held that wisdom, the “oldest virtue,” would accrue only to those who had managed an adequate length of life, maturity, and the ability to see events in their historical continuity.1 Later, as an elder theorist, he realized that wisdom and int
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Kranjc, Janez. "Some Aspects of the Legal Position of Children in Roman Law." In Protecting Children's Rights in Civil, Criminal and International Law – under a Touch of Digitalization. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.pf.4.2024.2.

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The authority of the family father was a fundamental factor defining the position of free children under paternal power in Rome. The paternal power lasted until the death of pater familias who could waive it emancipating the child. At certain age a child-in-power obtained the capacity to act. However, his legal capacity was limited so he could not own property. The family father could leave certain assets to his son's free administration but could take them away at any time. This property was called peculium. Gradually, the son-in-power became the owner of the property he had acquired as a sol
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Lonergan, Erica D., and Shawn W. Lonergan. "Four Attributes of Cyber Operations." In Escalation Dynamics in Cyberspace. Oxford University PressNew York, 2023. http://dx.doi.org/10.1093/oso/9780197550885.003.0002.

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Abstract Chapter 2 presents a systematic discussion of the four characteristics of cyber operations that form the foundation of the theory. It first explores the role of secrecy in cyber operations. Secrecy is essential for operational success; revealing information about operations to gain access to a target, and efforts to develop tools (particularly highly tailored ones) prior to or during the course of an operation can negate their effectiveness. Also, states often take advantage of the plausible deniability that cyberspace enables to avoid being held responsible for cyber attacks. This is
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Hudson, Dr Simon, and Louise Hudson. "The Future of the Winter Sport Tourism Industry." In Winter Sport Tourism. Goodfellow Publishers, 2015. http://dx.doi.org/10.23912/978-1-910158-39-5-2759.

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The opening Spotlight focuses on Slovenia’s emerging ski industry, and Eastern Europe is one of the few parts of the world where the ski industry is growing. Countries like Bulgaria, Russia and Poland, have joined Slovenia in taking advantage of the increased interest in winter sports following the 2014 Winter Olympic Games held in Sochi. China, too, is rapidly expanding its ski industry (see the Case Study in Chapter 1), with plans to open up 250 new ski centers in Heilongjiang province alone in the next decade. Ski resorts are certainly popping up in some unlikely places. In 2014, the Masikr
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Conference papers on the topic "Held-to-maturity"

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Latchman, Vedika, Ariane Platell, Darcey Watson, and Madeleine Bandurski. "Expanding the Space Innovation Ecosystem Maturity Rubric: Integrating the Nascent Level to Enhance Global Participation." In IAF Symposium on Emerging Space Ecosystems, Held at the 75th International Astronautical Congress (IAC 2024). International Astronautical Federation (IAF), 2024. https://doi.org/10.52202/078388-0006.

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Kusumo, P. T. "MPEP Scorecard: A New Quantitative Approach to Measure Project's Maturity in Medco EP Indonesia." In Indonesian Petroleum Association 44th Annual Convention and Exhibition. Indonesian Petroleum Association, 2021. http://dx.doi.org/10.29118/ipa21-f-214.

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Oil & gas companies in Indonesia continue to struggle in executing their projects due to highly volatile oil price, lower demand and marginal field developments. Consequently, these companies need to be as prudent as possible in investing their limited resources to the selected projects in their portfolio. In order to face this challenge, MedcoEnergi developed a tool called Medco Project Excellence Process (MPEP) Scorecard to effectively measure the maturity of all of its major projects using a quantitative approach. The application of this tool can greatly help MedcoEnergi in deciding whi
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Sell, Anna, and Pirkko Walden. "Segmentation of the Young Elderly Based on Technology Readiness." In Digital Support from Crisis to Progressive Change. University of Maribor Press, 2021. http://dx.doi.org/10.18690/978-961-286-485-9.32.

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We examine the young elderly’s technology readiness in order to understand the propensity to adopt and use technology for personal use. We use the Technology Readiness Index 2.0 as segmentation basis to segment a sample of mainly young elderly individuals. Our aim is to find meaningful segments within this demographic group regarding their technology readiness, and to contrast the segments with previous research. Our findings based on 538 retirees revealed a similar segmentation profile as found within working-age populations, and a surprisingly different profile than previous research with a
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Umar, T., and N. Umeokafor. "A NEW SAFETY CLIMATE ASSESSMENT TOOL FOR GULF CONSTRUCTION." In The 9th World Construction Symposium 2021. The Ceylon Institute of Builders - Sri Lanka, 2021. http://dx.doi.org/10.31705/wcs.2021.4.

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One of the methods which could improve the safety performance of construction organizations is the safety climate approach which is helpful to know the existing maturity level of the safety climate and to develop plans to achieve the required level of maturity. Most of the existing safety climate tools were developed considering different industries in developed countries while construction was based only on few tools. Construction projects in the Gulf Cooperation Council (GCC) member countries are at a peak. This article, therefore, attempts to develop a safety climate assessment tool for the
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Rajamäki, Joni, Mirva Tapola, Mikko Salonen, Olli Heimo, and Teijo Lehtonen. "Passthrough Extended Reality in Maritime Commissioning." In 16th International Conference on Applied Human Factors and Ergonomics (AHFE 2025). AHFE International, 2025. https://doi.org/10.54941/ahfe1006258.

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In this paper a feasibility study of passthrough Extended Reality (XR) with maritime commissioning as a use case is presented. Passthrough XR is a technology designed to implement Augmented Reality (AR) with modern Virtual Reality (VR) devices. The driving force for this research arises from the shipbuilding industry's need to optimise installation and validation processes during critical phases, such as sea trials and larger commissioning process. Prior research into the employment of XR technologies within the shipbuilding industry shows that tools allowing hands-free operation should be fav
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Knode, T. "A New Safety Culture Assessment Model: Understanding Employee Engagement in a Company's Safety Program." In SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220481-ms.

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Abstract In order to help organizations understand the maturity of their safety culture, assessment tools have been developed to provide insight into the employee's consideration of messaging and programs. These tools have helped companies identify and address shortcomings in their culture. However, something that can be missed with these surveys is the assessment of employees’ engagement, along with their trust in their management and beliefs in the company's safety programs. Research has shown a direct link between employee engagement and superior safety performance. If we look at the safety
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Houghtaling, T. K., G. A. Abramczyk, D. S. Hoang, et al. "Design Competition for Development of a General Purpose Fissile Package." In ASME 2003 Pressure Vessels and Piping Conference. ASMEDC, 2003. http://dx.doi.org/10.1115/pvp2003-2133.

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In general, the design process involves envisioning and developing concepts for a component or system, combining these fractions into an integrated whole and evaluating the final design against functional requirements. A major challenge is developing components or systems to a level of maturity that permits feasibility evaluation of the integrated whole while optimizing opposing performance functions (e.g., thick for strength, but thin for heat transfer). Economic pressure often drives design concepts to conservative bases early in the process. The approach presented in this paper is a highly
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Chen, Yanyan, Shizhen Tao, Ning Ma, et al. "Effects of Pressure on Oil Thermal Cracking: Insights on the Data from High-Pressure Optical Cell (HPOC) Experiments." In ADIPEC. SPE, 2023. http://dx.doi.org/10.2118/216696-ms.

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Abstract The role of pressure in the thermal cracking of crude oil are still under debate. In this study, a novel method employing high-pressure optical cell (HPOC) and fluorescence spectrometry was used to in situ monitor the thermal cracking of oil under elevated temperatures and pressures, and investigate the effects of pressure. Specifically, two HPOC cells loaded with crude oil samples were simultaneously heated on the same heating-cooling stage but at different pressures (i.e. 30 MPa and 100 MPa). Changes in the attributes of pyrolytic products (i.e. physical appearance, fluorescent colo
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Žnidarčič, Dragan. "Plavajoči hidroponski sistem kot trajnostni način gojenja zelenjave." In Interdisciplinarity Counts. University of Maribor, University Press, 2023. http://dx.doi.org/10.18690/um.fov.3.2023.84.

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In order to comply with the trends of sustainable, and environmentally friendly agriculture, we've been implementing various new practices. As we aim to familiarize students with these practices, we tend to integrate various sustainable projects into our agricultural curriculum. The following article introduces the potentiality of growing leafy vegetables in a floating hydroponic system, in which we've held a demonstration of sustainable food production for our students and teaching staff. The purpose of the experiment, which took place in the research greenhouse at the BC Naklo Laboratory Fie
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Muhamed Salim, Muzahidin, Ian Traboulay, Elfadl Ibrahim, Sara Al Wehaibi, and Nasser Ballaith. "Organisational Management System in the Digital Transformation Era." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/210854-ms.

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Abstract Oil and gas operators embark on a digital transformation journey in order to maximize their value from every barrel and deliver their greatest possible return to the shareholders in order to meet the world's growing demand for energy. To achieve this, the organization must come up with their new growth strategy that will be sustained through active engagement with the employees and stakeholders who are core to the development and sustainable implementation of their integrated strategy. To align with this strategy, the organization must set up a DOF (Digital Oil Field) organization to
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Reports on the topic "Held-to-maturity"

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Marrano, Lance, Anne Koster, Susan Wolters, et al. Army Installations of the Future Industry Day 2019 : summary report. Engineer Research and Development Center (U.S.), 2020. http://dx.doi.org/10.21079/11681/38582.

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The Army Installations of the Future Industry Day was held on 23 May 2019 at the Renaissance Capital View hotel in Arlington, VA to identify the availability and maturity of specific commercial off-the-shelf (COTS) “smart installation” capabilities, technologies, and products; and to seek interest from industry in exploring potential approaches, requirements, standards, and/or specifications for pilot demonstrations at Army installations focused on 10 use-case technology areas. The Industry Day event included approximately 336 participants comprised of Academia (5), Industry (226), and Governm
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Schreiner, Clara. International Case Studies of Smart Cities: Rio de Janeiro, Brazil. Inter-American Development Bank, 2016. http://dx.doi.org/10.18235/0006533.

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This case study is one of ten international studies developed by the Inter-American Development Bank (IDB), in association with the Korean Research Institute for Human Settlements (KRIHS), for the cities of Anyang, Medellin, Namyangju, Orlando, Pangyo, Rio de Janeiro, Santander, Singapore, Songdo, and Tel Aviv. At the IDB, the Competitiveness and Innovation Division (CTI), the Fiscal and Municipal Management Division (FMM), and the Emerging and Sustainable Cities Initiative (ESCI) coordinated the study. This project was part of technical cooperation ME-T1254, financed by the Knowledge Partners
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