Gotowe bibliografie tematyczne / Capitalisation

Spis treści

  1. Artykuły w czasopismach
  2. Rozprawy doktorskie
  3. Książki
  4. Części książek
  5. Streszczenia konferencji
  6. Raporty organizacyjne

Gotowa bibliografia na temat „Capitalisation”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 25 lipca 2025

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Artykuły w czasopismach na temat "Capitalisation"

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Lisi, Gaetano. "Income capitalisation method and hedonic model: an integrated approach." Journal of Property Investment & Finance 37, no. 3 (2019): 289–300. http://dx.doi.org/10.1108/jpif-11-2018-0088.

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Purpose The purpose of this paper is to provide an integrated approach that combines the two methods usually used in the real estate appraisals, namely, the income capitalisation method and the hedonic model. Design/methodology/approach In order to pull out the link between the income capitalisation approach and the hedonic model, the standard hedonic price function is introduced into the basic model of income capitalisation instead of the house market value. It follows that, from the partial derivative, a direct relation between hedonic prices and discount rate can be obtained. Finally, by us
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GUERARD, Jean-Claude. "CAPITALISATION ET MUTATION." Annals of Public and Cooperative Economics 61, no. 2-3 (1990): 387–402. http://dx.doi.org/10.1111/j.1467-8292.1990.tb01467.x.

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Peasnell, K. V. "Capitalisation Of Interest." British Accounting Review 25, no. 1 (1993): 17–42. http://dx.doi.org/10.1006/bare.1993.1004.

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Shatz, Itamar. "How native language and L2 proficiency affect EFL learners’ capitalisation abilities: a large-scale corpus study." Corpora 14, no. 2 (2019): 173–202. http://dx.doi.org/10.3366/cor.2019.0168.

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Capitalisation is a salient orthographic feature, which plays an important role in linguistic processing during reading, and in writing assessment. Learners’ second language (L2) capitalisation skills are influenced by their native language (L1), but earlier studies of L1 influence did not focus on learners’ capitalisation, and examined primarily ‘narrow’ samples. This study examines capitalisation error patterns in a large-scale corpus of over 133,000 texts, composed by nearly 38,000 EFL learners, who represent seven different L1s and a wide range of English proficiency levels. The findings s
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Werigbelegha Ph.D, Andabai, Priye. "Foreign Investment Flows and Stock Market Performance in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. IX (2024): 1583–93. http://dx.doi.org/10.47772/ijriss.2024.8090129.

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This study looks at how foreign investment flows affected Nigeria’s stock market performance from 1994 to 2023. The paper utilised an ex-post facto research approach, and the Central Bank of Nigeria (CBN) bulletin, 2023, offered the data for analysis. Market capitalisation (MCAP) was the dependent variable in the study, and the independent variables used to measure foreign investment flows were foreign direct investment inflows (FDINF), outflows (FDIOUF), inflows from foreign portfolio investments (FPINF), and outflows from foreign portfolio investments (FPIOUT). The study tested the proposed
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Ferron, Christine, Anne Laurent, and Pierre Lombrail. "Promotion de la santé fondée sur les preuves : place de la capitalisation des expériences et des connaissances expérientielles." Santé Publique 36, no. 4 (2024): 61–77. http://dx.doi.org/10.3917/spub.244.0061.

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Introduction : En France, les acteurs de la promotion de la santé sont confrontés à une demande forte des institutions d’appuyer leurs actions sur des données dites « probantes ». Conformément à la définition de la promotion de la santé fondée sur les preuves, ces données se situent au croisement de données scientifiques, contextuelles et expérientielles. Objectif : Cet article présente la démarche méthodologique mise en place afin de construire un dispositif national de capitalisation des expériences destiné à diffuser l’expertise expérientielle en promotion de la santé, de manière à répondre
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DEVOLDER, Pierre. "Opérations stochastiques de capitalisation." ASTIN Bulletin 16, no. 3 (1986): 5–30. http://dx.doi.org/10.2143/ast.16.3.2014990.

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Devolder, Pierre. "Operations Stochastiques de Capitalisation." ASTIN Bulletin 16, S1 (1986): S5—S30. http://dx.doi.org/10.1017/s0515036100011624.

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AbstractThis paper presents a stochastic model of capitalization which takes into account the financial risk in the actuarial processes.We first introduce a stochastic differential equation which allows us to define the capitalization and actualization processes.We use these concepts to present a new principle of premium calculation for the capitalization operations, based on the equality between backward reserve and conditional expectation of the forward reserve.A generalization of the classical Thiele equation in life insurance is also given.Numerical examples illustrate the model.
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Barrow, Michael, and Ray Robinson. "Housing and Tax Capitalisation." Urban Studies 23, no. 1 (1986): 61–66. http://dx.doi.org/10.1080/00420988620080061.

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Kļavinska, Antra. "CAPITALISATION ERRORS IN WRITTEN WORKS OF LEARNERS OF LATVIAN AS A FOREIGN LANGUAGE." SOCIETY. INTEGRATION. EDUCATION. Proceedings of the International Scientific Conference 1 (May 28, 2021): 282–91. http://dx.doi.org/10.17770/sie2021vol1.6281.

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Capitalisation in writing is usually determined by tradition. Different written languages can have their own grammatical, conceptual or stylistic capitalisation rules. Orthographies exist which do not have the division into capital and small letters. The aim of the article is to find out what problems with capitalisation foreign students in Latvian higher education institutions have during the acquisition of writing skills in Latvian as a foreign language. The research source are the essays written by learners of the Latvian language (foreign students studying in Latvian higher education insti
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Rozprawy doktorskie na temat "Capitalisation"

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Devolder, Pierre. "Modèles stochastiques de capitalisation." Doctoral thesis, Universite Libre de Bruxelles, 1987. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/213439.

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Lewis, Nicholas J. "Capitalisation of private companies." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/45983.

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Lindop, Sarah Joanne. "'Shareholder dividend tax' : capitalisation in UK equities." Thesis, Aberystwyth University, 2009. http://hdl.handle.net/2160/b9189987-7141-4c27-9d8f-b8e5eb424cd9.

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This thesis develops and tests a number of hypotheses examining the relationship between ‘shareholder dividend taxation’ and market value of a sample of UK firms’ equity. Specifically, this thesis tests for evidence of ‘shareholder dividend taxation’ impounded into share prices. This issue has many corporate financial implications. Understanding what affects corporate distributions is central to the understanding of the firm as there are potential implications regarding the allocation of resources and investment decisions. If share prices incorporate dividend taxation, this affects firms’ cost
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Damotte, Eric. "Politiques comptables et ratios de capitalisation boursières." Paris 9, 1989. https://portail.bu.dauphine.fr/fileviewer/index.php?doc=1989PA090037.

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Quatre aspects sont examinés : 1. L'analyse des politiques comptables et les rapports de force au sein de l'entreprise 2. Les contraintes juridiques qui s'imposent dans la définition des politiques comptables 3. Les modèles théoriques permettant d'analyser les déterminants des politiques comptables 4. L'analyse des différences de ratios de capitalisation boursière sur la base d'une analyse de données empiriques sur la période 1981 - 1986<br>Four aspects are examined : 1. Analysis of accounting policies and balance of power within the firm 2. Legal constraints imposed when defining accounting p
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Baillot, Philippe. "La fiscalité des assurances de personnes : l'assurance-vie, les contrats de capitalisation, l'assurance de groupe, la retraite par capitalisation." Paris 1, 1988. http://www.theses.fr/1988PA010271.

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L'analyse de la fiscalite des contrats d'assurance vie, d'assurances de groupes et des bons de capitalisation, conduit a distinguer les deux phases de ces operations d'epargne ou de prevoyance : la premiere de financement; la seconde de consommation. La fiscalite des primes des operations considerees se caracterise d'une part, par l'existence de la taxe speciale sur les conventions d'assurances et d'autre part, de diverses dispositions specifiques en matiere d'impots directs. Quant a la fiscalite des prestations dues au titre de ces operations par des compagnies d'assurances ou de capitalisati
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Coetzee, Maphuti. "Thin capitalisation and financial rules in South Africa." Diss., University of Pretoria, 2017. http://hdl.handle.net/2263/65642.

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It is no wonder that in a globalised environment financial assistance transactions between related parties are examined more closely. Financial transactions should be reviewed when the capital of a company is made up of a much greater contribution of debt than equity, which is said to be ?thinly capitalized?. The tax consequences that flow from these arrangements can affect a taxpayer‘s taxable income in relation to determining the debt versus equity funding structure of that arrangement. The ripple effect of these financial arrangements is that they will impact the way in which a company is c
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Pralus, Magali. "Capitalisation et réutilisation d'expériences dans un contexte multiacteur." Toulouse, INPT, 2002. http://www.theses.fr/2002INPT034G.

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La notion d'expérience est exploitée comme pivot de la formalisation et de la réutilisation de connaissances multiexpertes. Le raisonnement à partir de cas (RàPC), qui propose de résoudre un problème par recherche et adaptation d'expériences passées, permet de formaliser et d'exploiter de telles connaissances. Une structuration orientée objet des connaissances est privilégiée pour modéliser les connaissances complexes. La représentation de connaissances imprécises est également prise en compte. Une démarche de recherche personnalisable et une mesure de similarité floue sont définies. Puis les
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Giron, Patrice. "Protection sociale complémentaire par capitalisation : droit et fiscalité." Paris 1, 1992. http://www.theses.fr/1992PA010264.

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Le but du travail est de mettre en évidence les difficultés à réaménager la protection sociale des individus, surtout depuis l'arrivée "en force" des assureurs sur le "marché" de la protection. Le droit français n'a pas encore rationnalisé les règles applicables à l'utilisation de la capitalisation en tant que technique complémentaire de la répartition. Le fond du problème étant les prélèvements financiers que cela implique<br>The aim of the theses is to highlight the difficulties in reorganising social welfare, especially since the arrival "on the market". No law have as yet been proposed reg
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Marlier, Grégory. "Peut-on prendre le risque de la capitalisation ?" Lille 1, 2007. https://pepite-depot.univ-lille.fr/LIBRE/Th_Num/2007/50374-2007-Marlier.pdf.

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L'objet de cette thèse est l'évaluation des risques de trajectoire, de liquidation et de longévité associés à la capitalisation. Après un premier chapitre procédant à une revue de la littérature, le chapitre 2, essentiellement historique, est consacré au calcul des taux de remplacement qu'aurait pu procurer la capitalisation de 1900 à 2003. Nous montrons que la réduction du risque apportée par la diversification est faible et très coûteuse (en termes de taux de remplacement). Le chapitre 3 est consacré à l'évaluation du risque de trajectoire - mesuré par la probabilité que le taux de remplacem
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Eriksson, Magnus, and Fredrik Richter. "Thin Capitalisation : A comparison of the application of article 9.1of the OECD model tax convention and the Swedish adjustment rule to thin capitalisation." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-396.

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<p>This thesis answers the question “How does the application of the Swedish adjustment rule correspond to the OECD point of view regarding intragroup loans to thinly capitalised companies?” The question is answered by using the traditional legal method and by examining the way the adjustment rule is applied by the Supreme Administrative Court, the Swedish approach when using the arm’s length principle in Swedish law is then compared to the approach recommended by the OECD.</p><p>From a tax point of view intragroup prices on commodities and services are of vital importance for multinational en
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Książki na temat "Capitalisation"

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1939-, François Philippe, and Reimat Anne 1969-, eds. Nos retraites, répartition ou capitalisation? Le Muscadier, 2012.

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Benin), PartiCiP (Project :. Capitalisation de quelques expériences du Programme. PartiCiP, 2016.

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SNV-Rwanda. Capitalisation des expériences en genre et développement. SNV-Rwanda, 1999.

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Organisation for Economic Co-operation and Development. Committee on Fiscal Affairs., ed. Thin capitalisation ; Taxation of entertainers, artistes, and sportsmen. Organisation for Economic Co-operation and Development, 1987.

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Boije, Robert. Capitalisation, efficiency and the demand for local public services. Dept. of Economics, Uppsala University, 1997.

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Gibb, Kenneth. Housing subsidy and capitalisation studies: Learning from property taxes? Centre forHousing Research, University of Glasgow, 1991.

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International Accounting Standards Committee. Capitalisation of borrowing costs: Proposed statement [of] International Accounting Standard. IASC, 1991.

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Style Council (1986 Macquarie University). Style in Australia: Current practices in spelling, punctuation, hyphenation, capitalisation, etc. Edited by Peters Pam and Macquarie University. Dictionary Research Centre. Style Council for the Dictionary Research Centre, Macquarie University, 1986.

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Dia, Abdoulaye. La Grande Muraille Verte: Capitalisation des recherches et valorisation de savoirs locaux. IRD, Institut de recherche pour le développement, 2012.

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Garello, Jacques. Futur des retraites & retraites du futur: Les retraites du futur : la capitalisation. Librairie de l'Université, 2008.

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Części książek na temat "Capitalisation"

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Ahmadu, Mohammed L., and Bridget Fa'amatuainu. "Capitalisation of companies." In Commercial Law in the South Pacific. Routledge, 2024. http://dx.doi.org/10.4324/9781003428060-7.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Capitalisation of borrowing costs." In UK GAAP. Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_13.

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Davies, Mike, Ron Paterson, and Allister Wilson. "Capitalisation of borrowing costs." In UK Gaap. Palgrave Macmillan UK, 1992. http://dx.doi.org/10.1007/978-1-349-12998-0_10.

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Szepanski, Achim. "The Category of Capitalisation." In Financial Capital in the 21st Century. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93151-3_4.

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Wiedner, Maria. "Real Estate Valuation Using Capitalisation Methods." In Real Estate Financial Modelling in Excel. Routledge, 2024. https://doi.org/10.1201/9781003424895-4.

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Yusha’u, Muhammad Jameel. "Poor Capitalisation and Corruption Within the Nigerian Press." In Newsmaking Cultures in Africa. Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-54109-3_9.

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Adi, Basem. "4. Social Capitalisation & the Making of Relational Goods." In A Relational Realist Vision for Education Policy and Practice. Open Book Publishers, 2023. http://dx.doi.org/10.11647/obp.0327.05.

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This volume argues that relational realism can help us to make better educational policy that is more effective in practice. Basem Adi draws on critical realism to thoroughly re-examine fundamental assumptions about how government policymaking works, developing an ontological basis from which to examine existing government approaches and imagine an alternative approach based on a relational realist-informed critical pedagogy.
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Böni, Pascal, and Tim Kröncke. "The Global Market Portfolio." In The Evidence-Based Investor. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-88675-1_5.

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Abstract The global market portfolio is diversified across liquid asset classes and geographical regions. It can be implemented using low-cost passive mutual funds or exchange-traded funds. How to actually combine different asset classes remains an open question. The textbook approach of weighting asset classes by market capitalisation is critically assessed and alternatives such as fixed weights (“60/40”) and GDP-based weights are discussed. What they all have in common is that they do not take into account political and economic developments. In response, we present a novel approach that tak
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Laroche, F., J. L. Kerouanton, and A. Bernard. "A Case Study of Capitalisation and Valorisation of Our Technical Heritage." In Global Product Development. Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-15973-2_53.

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Allain, L., L. Gerbaud, and C. Van Der Schaeghe. "Capitalisation and Treatment of Models for the Optimization of Electric Drives." In Optimization and Inverse Problems in Electromagnetism. Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-017-2494-4_20.

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Streszczenia konferencji na temat "Capitalisation"

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Lebis, Alexis, Marie Lefevre, Vanda Luengo, and Nathalie Guin. "Capitalisation of analysis processes." In LAK '18: International Conference on Learning Analytics and Knowledge. ACM, 2018. http://dx.doi.org/10.1145/3170358.3170408.

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Frodsham, Malcolm. "Constructing a Market Based Capitalisation Rate." In 29th Annual European Real Estate Society Conference. European Real Estate Society, 2023. http://dx.doi.org/10.15396/eres2023_163.

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"A Climate Change Capitalisation Knowledge Inventory Platform." In GI_Forum 2014 - Geospatial Innovation for Society. Austrian Academy of Sciences Press, 2015. http://dx.doi.org/10.1553/giscience2014s57.

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"The capitalisation rate and real estate investment." In ERES Conference - Amsterdam, The Netherlands: ERES Conference 1994. ERES, 1994. http://dx.doi.org/10.15396/eres1994_111.

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Stefan, Daniela. "COMPARATIVE METHODS FOR SKIN AND HIDE WASTE CAPITALISATION." In 18th International Multidisciplinary Scientific GeoConference SGEM2018. STEF92 Technology, 2018. http://dx.doi.org/10.5593/sgem2018v/6.4/s08.013.

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Ji-Hwan Kim and Woodland. "Implementation of automatic capitalisation generation systems for speech input." In IEEE International Conference on Acoustics Speech and Signal Processing ICASSP-02. IEEE, 2002. http://dx.doi.org/10.1109/icassp.2002.1005875.

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Kim, Ji-Hwan, and P. C. Woodland. "Implementation of automatic capitalisation generation systems for speech input." In Proceedings of ICASSP '02. IEEE, 2002. http://dx.doi.org/10.1109/icassp.2002.5743874.

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Oltean, Antoanela. "Capitalisation Of Rhythmic Gymnastics Means In Pre-School Education." In ICPESK 2018 - International Congress of Physical Education, Sports and Kinetotherapy. Education and Sports Science in the 21st Century, Edition dedicated to the 95th anniversary of UNEFS. Cognitive-Crcs, 2019. http://dx.doi.org/10.15405/epsbs.2019.02.18.

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Antunes, Fernanda. "The impact of flexible workspace tenancy on capitalisation rates." In 29th Annual European Real Estate Society Conference. European Real Estate Society, 2023. http://dx.doi.org/10.15396/eres2023_160.

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"Capitalisation of Property Tax: Some Empirical Evidence for Greater Mumbai." In 2005 European Real Estate Society conference in association with the International Real Estate Society: ERES Conference 2005. ERES, 2005. http://dx.doi.org/10.15396/eres2005_294.

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Raporty organizacyjne na temat "Capitalisation"

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Dionysiou, Dionysia, Richard Slack, Yannis Tsalavoutas, and Fanis Tsoligkas. The Capitalisation of Intangibles Debate: Software Development Costs. ACCA and Adam Smith Business School, University of Glasgow, 2021. http://dx.doi.org/10.36399/gla.pubs.244180.

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Constantatos, Anna-Fani, Dionysia Dionysiou, Richard Slack, Ioannis Tsalavoutas, and Fanis Tsoligkas. The Capitalisation of Intangibles Debate: Accounting for Exploration and Evaluation Expenditure in Extractive Activities. ACCA and Adam Smith Business School, 2021. http://dx.doi.org/10.36399/gla.pubs.234937.

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Lucas, Brian. Designing and Managing National Climate Finance Vehicles. Institute of Development Studies, 2025. https://doi.org/10.19088/k4dd.2025.045.

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This report provides a very brief outline of some of the issues that are likely to emerge, and decisions that need to be made, in developing an NCFV, along with a small number of illustrative examples. The issues and choices are grouped in terms of objectives, legal structures, governance and oversight structures, organisational structures and partnerships, capitalisation, fiduciary standards, investment framework, project management and political economy issues.
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Mayneris, Florian. Investir dans la transition écologique des villes tout en préservant la mixité sociale, est-ce possible? CIRANO, 2023. http://dx.doi.org/10.54932/vwpa3930.

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Afin de favoriser la transition écologique, les villes investissement dans le verdissement et l’offre de transport collectif sur leur territoire. Or, le verdissement des quartiers et leur connexion au transport collectif conduit, par des mécanismes de capitalisation foncière, à des phénomènes d’ « éco-embourgeoisement ». Pour tenter de concilier le développement durable des villes et la mixité sociale, des pistes de solution existent, notamment l’accroissement de l’offre de logements hors-marché, la réglementation pour influencer le comportement des promoteurs et des propriétaires privés, ou e
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Gyamtsho, P., B. K. Singh, and G. Rasul. Capitalisation and Sharing of Experiences on the Interaction between Forest Policies and Land Use Patterns in Asia: Linking People with Resources; Volume 1: Proceedings Summary. International Centre for Integrated Mountain Development (ICIMOD), 2006. http://dx.doi.org/10.53055/icimod.442.

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Gyamtsho, P., B. K. Singh, and G. Rasul. Capitalisation and Sharing of Experiences on the Interaction between Forest Policies and Land Use Patterns in Asia: Linking People with Resources; Volume 1: Proceedings Summary. International Centre for Integrated Mountain Development (ICIMOD), 2006. http://dx.doi.org/10.53055/icimod.442.

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Gyamtsho, P., B. K. Singh, and G. Rasul. Capitalisation and Sharing of Experiences on the Interaction between Forest Policies and Land Use Patterns in Asia: Linking People with Resources; Volume 2: Technical Papers. International Centre for Integrated Mountain Development (ICIMOD), 2006. http://dx.doi.org/10.53055/icimod.443.

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Marsden, Eric. Quelques bonnes questions à se poser sur son dispositif de REX. Fondation pour une culture de sécurité industrielle, 2014. http://dx.doi.org/10.57071/067rex.

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La Foncsi a financé 8 projets de recherche dans le cadre de son programme Facteurs socioculturels de réussite du REX. Ce document rassemble et prolonge certains des questionnements issus de ces travaux. Il est le résultat de la confrontation des réflexions des chercheurs avec l’expérience et l’expertise des participants à un groupe de travail Foncsi qui s’est réuni une quinzaine de fois entre 2011 et 2013. Il ne s’agit ni de considérations théoriques ni de bonnes pratiques, mais d’un recueil d’aide à la réflexion sur ses propres pratiques de REX. Les membres du groupe de travail, en combinant
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Charumathi, Dr B. Developing a corporate social justice index. Indian School of Development Management, 2024. https://doi.org/10.58178/246.1047.

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This study aims to provide a comprehensive understanding of how large companies address and report on social justice issues, ultimately fostering greater transparency and accountability with a sustainability focus. This study develops a conceptual framework which involves identifying major social justice themes and corporate stakeholders, recognising social justice issues that have been addressed and grouping them into sub-indices and to develop an unweighted Corporate Social Justice Disclosure Index (CSJDI). After checking the reliability and validity of the index using content analysis, this
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