Books on the topic 'Return on non-current assets'
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1
Driessen, Joost. A new method to estimate risk and return of non-traded assets from cash flows: The case of private equity funds. Cambridge, MA: National Bureau of Economic Research, 2008.
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2
Lanskov, P., M. Murashov, and D. Lanskov. Digital financial assets, their origin, development and prospects in the Russian financial market. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1859925.
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The article discusses the economic, legal and technological foundations of the emergence of digital financial assets (CFAs) in the Russian financial market. The interrelation of the CFA and blockchain technology, which is a special case of the implementation of distributed ledger technology, is analyzed. From these positions, a vision of the role and place of cryptocurrencies in the future global economy is proposed. It is emphasized that the spread of cryptocurrencies has largely contributed to the popularization of the underlying blockchain technology, the declared advantages of this technology have been investigated. The practical aspects of the application of distributed registry technology in the context of Russian legislation are analyzed. As promising and alternative forms of CFA, the issue and placement of which is possible with the participation of securities market registrars, CFA certifying the possibility of exercising rights under equity securities, the right to demand the transfer of equity securities (tokens) and CFA directly certifying the rights to participate in the capital of a joint-stock company (digital shares) are considered. It is suggested that the global trend towards digitalization and the public need to improve the protection of investors' rights may lead to the transformation of undocumented shares into digital ones. The authors believe that digital shares in the form of CFA retain the advantages of non-documentary securities, but at the same time return the uniqueness of each individual share, as in the case of documentary securities, which much more reliably records their belonging to a specific owner.
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Board, Accounting Standards. Disposal of non-current assets and presentation of discontinued operations. Kingston upon Thames: ASB Publications, 2003.
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4
Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.
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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations".
Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explaining certain provisions of IFRS and is not an advertisement or popularization of individual business entities. In the text of the textbook, examples are divided into examples - practice of application; examples - professional judgment; examples-explanations; examples - disclosure of information.
At the end of each paragraph, self-examination questions and tests are presented, which help to structure theoretical knowledge and pay attention to the most significant information blocks of IFRS.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students in bachelor's and master's degree courses 38.03.01 "Economics" and 38.04.08 "Finance and Credit".
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Dergunova, Viktoriya, and Anastasiya Prokopova. Analysis of legal regulation and judicial practice of resolving disputes between parents about children. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1218051.
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The monograph is a comprehensive study of the current practice of resolving cases on determining the place of residence of children, the procedure for communicating with them separately living parents and other relatives; restriction and deprivation of parental rights; on the departure of children outside the Russian Federation and return within the framework of the Convention on Civil Aspects of International Child Abduction of 1980, the Convention on Jurisdiction, Applicable Law, Recognition and Enforcement and Cooperation in relation to Parental Responsibility and Measures for the Protection of children of 1996.The relations that develop between the child and parents, the child and the court, parents and the court, as well as parents as parties to the process are analyzed. The central place is occupied by the study of the content of the concept of the best interests of the child as a guarantee of the protection of his rights and the vector of development of the current legislation. The cases of abuse of parental rights and improper performance (or non-performance) of parental duties, illustrated by current judicial practice, are considered. The analysis is presented: measures of family legal responsibility, including restriction and deprivation of parental rights in connection with non-execution of a court decision on the upbringing of a child; features of the application of principle 6 of the Declaration of the Rights of the Child in resolving disputes about the place of residence of children; the possibility of taking interim measures in disputes between parents about upbringing; the ratio of legal and psychological categories in child-parent relations in order to apply special knowledge; the procedure for conducting forensic examinations in these categories of cases. Finally, the possibilities of out-of-court settlement of some family disputes, including through mediation, are investigated.
For a wide range of readers interested in the rights of the child. It will be useful for students, postgraduates and teachers of law schools.
6
Sharma, Nand Kishore. Non-current Assets Accounting. RBSA Publishers, 1993.
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7
Preece, Dianna C. Current Hedge Fund Debates and Controversies. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190607371.003.0029.
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The hedge fund industry has grown to nearly $3 trillion over the last 20 years. High-net-worth individuals and institutional investors expect high returns and low correlation with traditional asset classes in exchange for the fees paid. The standard fee structure is “2 and 20,” 2 percent of assets under management and 20 percent of profits, representing high fees for active management. Hedge funds are largely unregulated and somewhat mysterious. As a result, they are the subject of debates and controversies among market participants and policymakers alike. Debates focus on fee structures, alpha versus alternative beta, weakening returns, activist investors, and leverage. The Securities and Exchange Commission has targeted hedge fund misconduct and malfeasance, pursuing perpetrators of fraud, insider trading, and conflicts of interest in the industry. Several high-ranking Wall Street hedge fund executives have been charged with, and in some cases convicted of, breaking securities laws.
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Fichtner, Jason J., and Jason S. Seligman. Retirement Saving and Decumulation in a Persistent Low-Return Environment. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198827443.003.0009.
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The current retirement environment presents challenges, not only over the period for which interest rates remain low, but also once interest rates appreciably increase. This chapter addresses two related questions: first, how have households responded to the current low interest rate environment, and second, are there alternative responses or investments which households might do well to consider? We employ the Health and Retirement Study to first investigate impacts of the low interest rate on savings, wealth, and asset allocation. We also report on a subset of households who were relatively successful at building and preserving wealth over this period. Following this, we consider alternative portfolio and wealth management strategies targeting increases in equities and delayed claiming of Social Security in terms of their potential to add value in persistent low return environments.
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Vyse, Stuart. The Uses of Delusion. Oxford University Press, 2022. http://dx.doi.org/10.1093/oso/9780190079857.001.0001.
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Although reason and rationality are valuable assets in almost all contexts, in some cases people are better off putting reason aside. In a number of very important situations, people benefit by not seeing the world as it is and by not behaving like logic-driven machines. Sometimes they know they aren’t making sense, and yet they are compelled to act against reason; in other cases, their delusions are so much a part of normal human experience that they are unaware of them. As intelligent as they are, much of what has helped humans succeed as a species is not prodigious brain power but something much more basic. The Uses of Delusion is about aspects of human nature that are not altogether rational but, nonetheless, help humans achieve social and personal goals. This book presents a lively, accessible exploration, fleshing out how delusional thinking plays a role in personal achievement, love and relationships, illness and loss, and personality and behavior. The Uses of Delusion draws on the work of William James and Daniel Kahneman, as well as Joan Didion, who wrote about her compelling belief that her husband, though deceased, would soon return to her. The book is grounded in current views of rational and irrational behavior and illustrates how natural selection has provided humans with a number of beneficial delusions that help them get to the next day.
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Guthrie, Graeme. With one hand tied behind their back. Oxford University Press, 2017. http://dx.doi.org/10.1093/acprof:oso/9780190641184.003.0008.
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This chapter uses the New York cable television provider Cablevision to describe the way in which boards can delegate some of the task of monitoring management to participants in external capital markets. Unlike a firm’s current shareholders, who have little say over how their funds are allocated, external capital markets provide their funds only if the investment returns are adequate. This chapter shows how managers of firms with substantial cash-generating assets in place can use the collateral that these assets provide to weaken the discipline of external capital markets. It shows how their ability to do this is restricted if the board authorizes share repurchases or special dividends funded by increased borrowing, as these replace “soft” payouts to shareholders with “hard” payouts to bondholders. Managers’ ability to exploit collateral is further restricted if the board uses spinoffs to break up the firm’s internal capital market.
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Haines, Steven. The Developing Law of Weapons. Edited by Andrew Clapham and Paola Gaeta. Oxford University Press, 2014. http://dx.doi.org/10.1093/law/9780199559695.003.0011.
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This chapter discusses seven key issues. First, it discusses and defines the term ‘weapon’. Secondly, it explores the weapons law element of the law of armed conflict (LOAC), including how it relates to other existing bodies of law dealing with weapons. Thirdly, it gives an account of the development of the conventional law of weapons, because the bulk of current weapons law is contained in treaties that contain important principles underpinning weapons law and define its nature. Fourthly, it identifies these principles and comments on their importance. Fifthly, since conventional law has a vital relationship with customary law, the chapter offers some comment on the current state of the customary law of weapons. Sixthly, it returns to the issue of technology, in particular new technologies that represent significant challenges to existing law. Finally, some attempt is made to assess where the law might go in the future and what issues are likely to be on the agenda in the immediate term.
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et, Mokal. The MSME Insolvency Status Quo. Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198799931.003.0002.
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This chapter examines specific challenges faced by MSMEs. These challenges arise from factors such as size, lack of available collateral, undiversified nature, and lack of suitable external governance mechanisms, all of which contribute to a high MSME failure rate. As such, it is crucial for insolvency regimes to be responsive to MSMEs’ particular requirements. The chapter then discusses the need for cost-effective insolvency regimes tailored to these requirements, and the problems inherent in the development of such regimes. Cost-effective insolvency proceedings can encourage non-viable distressed firms to exit the market and efficiently recycle their assets to new uses, provide viable distressed firms with the chance to reorganize their operations and liability in order to continue in business, provide higher returns to MSME creditors and thereby incentivize lending in this sector, and encourage greater entrepreneurial activity and new firm creation. Ultimately, an effective MSME insolvency regime can alleviate the downside risk of a venture, in turn increasing the number and variety of people pursuing entrepreneurial activities.
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Djurfeldt, Agnes Andersson, Fred Mawunyo Dzanku, and Aida Cuthbert Isinika. Agriculture, Diversification, and Gender in Rural Africa: What Lessons Can We Learn? Oxford University Press, 2018. http://dx.doi.org/10.1093/oso/9780198799283.003.0011.
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Smallholder-friendly messages, albeit not always translated into action, returned strongly to the development agenda over a decade ago. Smallholders’ livelihoods encompass social and economic realities outside agriculture, however, providing opportunities as well as challenges for the smallholder model. While smallholders continue to straddle the farm and non-farm sectors, the notion of leaving agriculture altogether appears hyperbolic, given the persistently high share of income generated from agriculture noted in the Afrint dataset. Trends over the past fifteen years can be broadly described as increasing dynamism accompanied by rising polarization. Positive trends include increased farm sizes, rising grain production, crop diversification, and increased commercialization, while negative trends include stagnation of yields, persistent yield gaps, gendered landholding inequalities, gendered agricultural asset inequalities, growing gendered commercialization inequalities, and an emerging gender gap in cash income. Regional nuances in trends reinforce the need for spatial contextualization of linkages between the farm and non-farm sectors.
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Yoke, Mary M., and Carol K. Armbruster. Methods of Group Exercise Instruction. Human Kinetics, 2020. http://dx.doi.org/10.5040/9781718214095.
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In the constantly evolving world of fitness and exercise, it is challenging to become—and remain—an effective group exercise instructor. Methods of Group Exercise Instruction, Fourth Edition With Online Video, offers expert guidance in a variety of group exercise formats so current and aspiring instructors can hone their skills and create demand for their services. The authors—who have dozens of years of experience—thoroughly explain group exercise training principles, correction and progression techniques, and safety tips. They also have taught this course within a university setting. This research-based text will enhance the skills of group exercise leaders and prepare them to lead more dynamic, safe, and effective classes for clients of differing ages, abilities, and interests. Methods of Group Exercise Instruction, Fourth Edition, goes beyond theory to help fitness instructors and managers understand the why behind class and program design, the proper way to cue participants, and the variety of modalities they can use in their teaching. Revised and reorganized based on current industry best practices, this edition includes the following: Over 100 minutes of online video demonstrating warm-ups, routines, drills, and 15 new class formats A new chapter dedicated specifically to instructing older adults New coverage of high-intensity interval training (HIIT) Two additional sample class plans for featured group exercise formats The text also features a number of additional learning aids to help readers retain and apply the content. Pro Tips offer insights and expertise from industry veterans; boxes and sidebars highlight important topics, research findings, and technique and safety checks; practice drills offer opportunities to apply the information; and evaluation forms are provided to self-assess teaching success. Methods of Group Exercise Instruction, Fourth Edition, will prepare any group fitness instructor for a successful career. Students will gain a strong foundation to earn their group fitness certification, and veteran instructors will be able to refine their skills to increase their marketability and success.
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Economia sostenibile: rischi e opportunità per il sistema bancario italiano. AIFIRM, 2021. http://dx.doi.org/10.47473/2016ppa0031.
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The transition towards a sustainable economy, i.e. towards business models that are able to reconcile the typical objectives of economic and financial management with environmental, social and governance (ESG) aspects and implications, is gaining increasing attention from all the main stakeholders, be they representatives of the political, scientific and social world, regulatory and supervisory authorities, market investors, workers and consumers. The companies, both industrial and financial, that will best respond to this market trend will be those that address ESG issues not as a pure response to public and regulatory pressure, but those that make it a lasting competitive advantage and longterm growth, taking an active leadership position in sustainability. For the banking sector, in particular, the implications will be considerable, given the fundamental role that banks play in financing the economy and businesses. In fact, being able to accurately identify the sectors, companies and business initiatives most exposed to these trends will be a fundamental factor in being able, on the one hand, to understand, identify, measure and effectively mitigate the new risks associated with them and, on the other, to promptly seize the new opportunities linked to the support and financing of the reconversion towards a more sustainable economy. In the current context, moreover, a great opportunity in this sense is represented by the possibility of channelling towards sustainable economy initiatives a substantial share of the public funds made available by Eurozone governments for the relaunch of the economy following the pandemic emergency. The objective of the position paper is to analyze the strategic priorities in addressing the risks and opportunities associated with the transition to a sustainable economy, to identify the initiatives with greater added value for the market and the respective enabling factors for their concrete implementation. The position paper is divided into four parts: 1. Market context and state of the art of Italian banks; 2. ESG in the banking sector; 3. ESG for non-financial institutions; 4. Key success factors and the role of risk management. Chapter 5 also includes the results of a questionnaire prepared by the Commission to which 31 banks responded, representing around 95% of the total assets of the Italian banking system.
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Pryce, Paula. Portico. Oxford University Press, 2017. http://dx.doi.org/10.1093/oso/9780190680589.003.0001.
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Using evocative language, the book opens with a historical and contemporary exploration of the desire that motivates contemplative practitioners to seek an intimate relationship with the divine. It describes the effect of globalization and religious pluralism by noting a trend of Americans’ abandonment of mainline Christian institutions, their exploration of other contemplative traditions, and their subsequent return to Christianity when they discover its mystical history and current-day contemplative practices. The chapter describes core terms, concepts, research parameters, and basic sociological and historical information about the research community, a network of American monastic and non-monastic contemplative Christians who practice a meditation technique called Centering Prayer. Chapter 1 also introduces the terms apophatic and cataphatic to the ritual studies lexicon and offers a basic description of the novel ethnographic methodology that the author developed for research in silent communities.
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Sintès, Pierre. Chasing the Past: Geopolitics of Memory on the Margins of Modern Greece. Translated by Jenny Money. Liverpool University Press, 2019. http://dx.doi.org/10.3828/liverpool/9781786940896.001.0001.
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Since 2008, Greece has been at the centre of European current affairs due to the financial and economic crisis. However, it should not be forgotten that before the current crisis the political upheavals of the early 1990s and the collapse of Marxist-inspired regimes had already radically transformed the face of the country. These transformations have been seen as a return of the Balkans’ question, raising issues of border disputes and migration, minorities and national inclusion. They have had far-reaching consequences on the relations between Greek society and its peripheries, and what some have deemed to be its destabilising diversity. In this context, the material presented in this book examines the strengthening of discourses of belonging which draw legitimacy from a glorification of the past and tradition. The fieldwork carried out over the past 15 years on the fringes of Greece has focused on groups who were stigmatised and distanced from standard definitions of Greekness. It provides an original perspective on the changes that the country has undergone in recent decades. The question of the nation-state’s future is raised through close observation on the local scale, leading to a debate about the relationship between areal and reticular territory within the framework of globalisation. This book also aims to provide non-Francophone readers with access to research carried out on these issues in France, shifting the focus of Balkan Anglophone specialists for whom French publications remain a distant province.
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Barry, Amelia, and Guy Trudel. Bone and Joint Disease Following Critical Illness. Oxford University Press, 2014. http://dx.doi.org/10.1093/med/9780199653461.003.0025.
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Bone and joint processes take second stage to life-threatening organ failure in the setting of critical illness. However, bone and joint disorders can cause significant impairment in survivors of critical illness. Return to pre-admission function is often limited by acquired complications such as joint contractures, heterotopic ossification, and altered bone metabolism. Critical care physicians should maintain a high index of suspicion for joint contractures, as they are often asymptomatic but the source of enduring disability once the critical illness had receded. Research is needed to document the effectiveness of alternate positioning, stretching, and bracing which are the current standard practice for prevention of contractures. Heterotopic ossification should be considered in the context of a swollen, warm, painful musculoskeletal site. Early detection with triple phase bone scan and, in some cases, prophylaxis with non-steroidal anti-inflammatory medication or radiation may be warranted. Bone hyperresorption in ICU patients can be caused by immobility, heightened inflammatory status, medication, hormonal changes, and vitamin D deficiency. Laboratory biomarkers can guide treatment, which is important to prevent long-term osteoporosis and stress fractures. Systematic physical examination and early patient mobilization may represent important steps to detect and prevent joint contractures and heterotopic ossification.
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Yende, Sachin, and Derek C. Angus. Genetic Determinants of Sepsis Outcomes. Oxford University Press, 2014. http://dx.doi.org/10.1093/med/9780199653461.003.0027.
Full textAbstract:
Bone and joint processes take second stage to life-threatening organ failure in the setting of critical illness. However, bone and joint disorders can cause significant impairment in survivors of critical illness. Return to pre-admission function is often limited by acquired complications such as joint contractures, heterotopic ossification, and altered bone metabolism. Critical care physicians should maintain a high index of suspicion for joint contractures, as they are often asymptomatic but the source of enduring disability once the critical illness had receded. Research is needed to document the effectiveness of alternate positioning, stretching, and bracing which are the current standard practice for prevention of contractures. Heterotopic ossification should be considered in the context of a swollen, warm, painful musculoskeletal site. Early detection with triple phase bone scan and, in some cases, prophylaxis with non-steroidal anti-inflammatory medication or radiation may be warranted. Bone hyperresorption in ICU patients can be caused by immobility, heightened inflammatory status, medication, hormonal changes, and vitamin D deficiency. Laboratory biomarkers can guide treatment, which is important to prevent long-term osteoporosis and stress fractures. Systematic physical examination and early patient mobilization may represent important steps to detect and prevent joint contractures and heterotopic ossification.