Books on the topic 'Returns Management Process'

The textbook implements a practice-oriented approach to the educational process. In addition to the tests, the workshop presents tasks of various levels of complexity, tasks for filling out tax returns and documents used in tax legal relations, and complex tasks. It includes 17 topics, including: the tax system, the tax policy of the state; taxpayers, tax payers and tax agents as subjects of tax legal relations; state bodies involved in tax legal relations; accounting and reporting on taxes in tax inspections; tax administration; the system of customs payments in the Russian Federation; state duty. Meets the requirements of the federal state educational standards of secondary vocational education of the latest generation. It is intended for students of secondary vocational education institutions studying in the enlarged group of specialties 38.00.00 "Economics and Management".

Chapter 3 centres on the design and management of financial institutions’ information systems. The focus is on the interface between geographically spread institutions, centralized financial markets, and return-seeking investment strategies on the margins of markets. The importance of information systems as fundamental to the production of investment returns is underlined. The discussion takes into account several levels—one being the collection of financial market information for transmission to institutional investors so as to inform investment strategy and implementation, another being the sharing of information within an organization to facilitate the investment process and coordinate the individual components that derive the entire institution’s investment strategy. The chapter also provides an account of the growth of the global finance industry, theory of the firm, and an assessment of this logic in financial institutions specifically, and to economic geography in general.

The chapter describes the main institutional features of commodity mutual funds, including active management, the assets in which these funds invest, the process through which shares are bought and sold, the fees borne by investors, as well as the risks associated with investing in the funds. It also examines trends in fund flows and the correlations to commodity returns. Correlations to commodity returns are positive but lower than those of commodity exchange-traded funds that invest directly in underlying commodities, as opposed to commodity mutual funds, which invest largely in equities. Lastly, the chapter examines data on fees and net-of-expense commodity mutual fund performance between 1996 and 2016. The data show a decline in fund expense ratios over time, with the exception of large funds, negative average risk-adjusted performance using a four-factor model, and evidence consistent with lack of persistence in fund returns over the sample period.

This book is about what institutional investors do, how they do it, and when and where they do it: it is about the production of investment returns in the global economy. It also tackles some of the key issues found in the academic literature on the theory of the firm. It looks at ways other treatments of the modern corporation share an abiding interest in the management and organization of the production process. In this case, the focus is on the global financial services industry, where the building blocks underpinning the study of industrial corporations are less relevant. One of the publication’s goals is to explain how and why the production of investment returns differs from that of manufactured goods. Another is to provide an analytical framework that situates financial institutions within the complex web of the intermediaries that dominate developed financial markets. As such, the book is more than an analysis of the organization and management of institutional investors; it is also an analysis of the global financial services industry.

This chapter focuses on the role of the East Asian state in the decline of mass atrocities. It suggests that the decline of mass atrocities in East Asia was driven by two, sequential, processes. First, the consolidation of states’ authority across their territory and the management or resolution of disputes about the state’s boundaries and its identity. The process of consolidation was itself often extremely violent, as different groups struggled for control of the state, disputed its boundaries and form, and tried to impose their vision of the good on the rest of the community. The second process, which began in the late 1980s, was the emergence of a new social contract between states and their citizens evident in rising expectations that, in return for loyalty, states ought to protect their citizens from mass atrocities and refrain from committing these crimes.

The processes in behavior management include many strategies and methods found in sound cognitive-behavioral clinical practice. Broadly speaking, we define behavior management as the point of interaction between staff and inmate patients within the facility (or any other location in which they work together). It is always occurring, although not always planful or well-executed. A behavior management plan (BMP) takes into consideration staff abilities, specific characteristics of the unit, and the capacity of the patient for whom the plan is developed. A well-constructed BMP specifies who will do what, for whom, and in what contexts. Behavior management plans are most often developed and implemented for behaviors that pose high risk to inmate or staff health within the facility, or high risk to disrupt the safety and programming within the facility. We distinguish ‘behavior management’, which we define as a series of interventions designed to reduce behaviors which destabilize unit or facility functioning, from ‘treatment.’ Treatment is viewed as a series of interventions designed to reduce the future frequency, intensity and/or severity of a given behavior in the unit and upon return to the community. Thus, while there may be treatment characteristics included in BMPs, the scope of the intervention is typically more limited. A BMP may focus on a particular disruptive behavior in the unit, for instance, without any consideration of whether the behavior may occur in the community following release. In this chapter we review concepts related to behavior management and the creation of behavior management plans.

This chapter reviews various behavioral concepts and strategies to help clients avoid behavioral errors, with the result of increasing the probability of a successful plan design and implementation. The chapter discusses how the concepts introduced by research in behavioral finance have become integrated throughout Evensky & Katz/Foldes Financial’s practice. The chapter begins with framing for new clients, which is part of the firm’s approach to retirement planning called “anchoring on the efficient frontier.” Anchoring refers to the intersection of the client’s return requirement as determined by a capital needs analysis and the client’s risk tolerance. Framing is introduced as a powerful behavioral management tool for the practitioner. Behavioral finance lessons are integrated in the risk tolerance and return discussions, as well as the reporting process.

The principles of postnatal care within this chapter focus on the midwife’s role in monitoring the well-being of the mother through knowledge of the physiological processes of involution of the uterus and the return of the circulatory and excretory systems to their normal parameters. Care of the perineum management of perineal pain and monitoring for any signs of infection or sub-involution are included. The psychological and emotional aspects of postnatal recovery are incorporated, along with parent education, post-operative care, and the subsequent care of women who suffer from a pre-existing medical condition such as diabetes.

Our understanding of arrhythmias following resuscitated cardiac arrest has evolved over the past two decades to entail complex pathophysiological processes including, in part, ischaemia and ischaemia-reperfusion injury. Electrical instability after the return of spontaneous circulation (ROSC) is common, ranging from atrial fibrillation to recurrent ventricular tachycardia and fibrillation. Electrical instability following out-of-hospital cardiac arrest is most commonly due to myocardial ischaemia and post-arrest myocardial dysfunction. However, electrolyte disturbances, elevated catecholamine levels, the frequent use of vasopressors and inotropes, and underlying structural heart disease or channelopathies also contribute in the acute setting. Limited data exists that specifically address the management of arrhythmias in the immediate post-arrest period. In addition to treating any potential reversible cause, the management in the haemodynamically-stable patient includes beta-blockers, class I (lignocaine and procainamide) and III anti-arrhythmic agents (amiodarone). Defibrillation is often needed for recurrent ventricular arrhythmias.

Mental health professionals frequently participate in the disability application process. Standards and requirements for a finding of disability may vary considerably from one context to another. A disability carrier may request that a mental health professional perform an independent medical examination. This chapter discusses the concepts of work capacity, functional impairment, and disability as they apply to disability evaluations performed for the most common types of disability insurers (Social Security, workers’ compensation, and private insurers), as well as work-related evaluations involving the Americans with Disabilities Act, fitness for duty and return to work, and disability in the context of litigation. Ethical issues in performing disability evaluations are addressed, including differences in the roles of the treating clinician and the independent forensic evaluator and management of situations where the evaluator’s opinion differs from that of the claimant and the claimant’s attorney.

The EBA Guidelines on loan origination and monitoring (hereinafter "GL LOM") undoubtedly represent a substantially new piece of the banking regulatory framework. In fact, for the first time, the regulator moves into a topic that was traditionally outside the scope of financial regulation, so far almost exclusively focused on aspects directly linked to both micro- and macro-prudential stability, notably through capital and liquidity management requirements and guidelines on Business Model and Internal Governance. The credit management process, and in particular loan origination and monitoring, has always been typically considered as a business issue under sole responsibility of banks, as it is considered one of the "core" processes (if not the "core" process) of the banking business. As a matter of fact, since the issue of the capital requirement regulation (i.e., Basel II and Basel III), and the introduction of the use requirements for the rating systems, the regulator moved very close, but not yet, to prescribe specific credit assessment criteria, while dictating methodological and organizational requirements for the authorization of the rating systems, and leaving substantial freedom to banks to define their own models and embedded assessment criteria and indicators. With the GL LOM, the regulator takes a further step, remarkably beyond its traditional remit, dictating principles and rules for the evaluation of the credit quality of borrowers. The starting point for this new approach from the regulator can be found in the ECB guidelines on Non-Performing Loans, later endorsed by the Bank of Italy Guidelines for Less Significant Banks, aimed at encouraging banks to define their NPL management processes and establish reduction plans to achieve NPL ratio targets in line with the regulator's expectations. Consistently with the focus on NPL, the regulation on Calendar Provisioning, amending the CRR was issued; as being a Regulation, it involves all banks, and not only significant ones (for which the ECB Addendum also applies). In addition, the new definition of default (the so-called "new Dod") has defined stricter criteria for the transition of exposures to the default status and also made the return of "cured" exposures to the performing status more difficult. The combined effect of these regulatory changes has been to make the default of counterparties not only more probable but also much more "expensive" for the banks. The natural “next step” of these regulatory changes was to "move backward" into the management process covering loan origination and monitoring . The EBA's stated objective with the issuance of the GL LOM is to define "robust and prudent" standards of lending practices so as to maintain a low level of NPLs in the future. Therefore, the focus of the GL LOM is the definition of requirements (some outlined as prescriptions, others in terms of principles) for the creditworthiness assessment of counterparties and for the management of the related data and information. Notwithstanding the fact that the Final Report has articulated the principle of proportionality much more clearly as compared to the Consultation Paper, the GLs set out three macro-categories of counterparties for which specific requirements are defined: • Individuals • Micro and small businesses • Medium and large companies. The GL LOM also provide recommendations about the valuation of guarantees both at origination and during ongoing monitoring, encouraging the use of advanced statistical models. The GL LOM focus on real estate guarantees, while financial collateral is outside the scope of the GL LOM. In the mind of the regulator, the GL LOM should not only reflect industry practices, but also incorporate the latest supervisory guidance on lending, and provide the stimulus to include ESG, AML/CTF and the use of innovative technologies into banking origination and, where applicable, monitoring processes.

Guidelines for Open Pit Slope Design is a comprehensive account of the open pit slope design process. Created as an outcome of the Large Open Pit (LOP) project, an international research and technology transfer project on rock slope stability in open pit mines, this book provides an up-to-date compendium of knowledge of the slope design processes that should be followed and the tools that are available to aid slope design practitioners. This book links innovative mining geomechanics research into the strength of closely jointed rock masses with the most recent advances in numerical modelling, creating more effective ways for predicting rock slope stability and reliability in open pit mines. It sets out the key elements of slope design, the required levels of effort and the acceptance criteria that are needed to satisfy best practice with respect to pit slope investigation, design, implementation and performance monitoring. Guidelines for Open Pit Slope Design comprises 14 chapters that directly follow the life of mine sequence from project commencement through to closure. It includes: information on gathering all of the field data that is required to create a 3D model of the geotechnical conditions at a mine site; how data is collated and used to design the walls of the open pit; how the design is implemented; up-to-date procedures for wall control and performance assessment, including limits blasting, scaling, slope support and slope monitoring; and how formal risk management procedures can be applied to each stage of the process. This book will assist in meeting stakeholder requirements for pit slopes that are stable, in regards to safety, ore recovery and financial return, for the required life of the mine.