Gotowe bibliografie tematyczne / Capitalisation

Gotowa bibliografia na temat „Capitalisation”

Autor: Grafiati
Data publikacji: 4 czerwca 2021
Data aktualizacji: 20 lutego 2023

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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, nr 3 (10.04.2019): 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 using the close relationship between income capitalisation and direct capitalisation, a mathematical relation between hedonic prices and capitalisation rate is also obtained. Findings The developed method allows to estimate the capitalisation rate using only hedonic prices. Indeed, selling and hedonic prices incorporate all of the information required to correctly estimate the capitalisation rate. Furthermore, given the close relation among going-in and going-out capitalisation rates and discount rate, the proposed method could also be useful for determining both the going-out capitalisation rate and the discount rate. Practical implications Obviously, it is always preferable to estimate the capitalisation rate by just using comparable transactional data. Nevertheless, the method developed in this paper is especially useful when: the rental income data are missing and/or not entirely reliable; the data on rental income and house price are related to different homes; the capitalisation rate, in fact, should compare the rent and value of identical homes. In these cases, therefore, the method can be a valuable alternative to direct estimation. Originality/value The large and important literature on real estate economics and real estate appraisal neglects the relationship between hedonic prices and capitalisation rate, thus considering the hedonic model and the income capitalisation approach as two separate and alternative methods. This paper, instead, shows that integration is possible and relatively simple.
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GUERARD, Jean-Claude. "CAPITALISATION ET MUTATION". Annals of Public and Cooperative Economics 61, nr 2-3 (kwiecień 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, nr 1 (marzec 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, nr 2 (sierpień 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 show that speakers of all L1s made a large number of capitalisation errors, in terms of errors per word and error proportion (out of all errors), especially at lower L2 proficiency levels. Under-capitalisation was more common than over-capitalisation, though this gap narrowed over time. Interestingly, L1s which share English's Latin script had higher error rates, suggesting that (assumed) perceived similarity between the L1 and the L2 increases interference, though this interference could not be explained only through direct negative transfer. There was also an interaction between L1 influence and L2 proficiency, so that differences between speakers of different L1s became smaller as their L2 proficiency improved.
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DEVOLDER, Pierre. "Opérations stochastiques de capitalisation". ASTIN Bulletin 16, nr 3 (1.12.1986): 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 (kwiecień 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, i Ray Robinson. "Housing and Tax Capitalisation". Urban Studies 23, nr 1 (luty 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 (28.05.2021): 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 institutions): the data of the Latvian language learner text corpus being created in the Institute of Mathematics and Computer Science of the University of Latvia were used. The requirements for the acquisition of capitalisation in the context of language learner competences are analysed in the study; the most typical capitalisation errors and possible reasons for them are analysed; and the author’s practical experience teaching the Latvian language to foreign students is revealed.
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Bester, P. G., W. D. Hamman, L. M. Brummer, N. Wesson i B. W. Steyn-Bruwer. "Share repurchases: Which number of shares should be used by JSE-listed companies when publishing market capitalisation in annual reports?" South African Journal of Business Management 39, nr 4 (31.12.2008): 51–61. http://dx.doi.org/10.4102/sajbm.v39i4.571.

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The legalisation of share repurchases in South Africa since July 1999 introduced additional complexity to financial reporting. The repurchasing of shares by subsidiaries or share trusts has led to a new concept: the number of company shares differs from the number of group shares. Ratios like earnings per share and headline earnings per share are governed by accounting standards and circulars, and prescribe the use of the (weighted) number of group shares. No guidance exists on the calculation of market capitalisation.This article aims to determine the methods used by companies listed on the JSE Securities Exchange South Africa (JSE) to calculate their number of shares when publishing market capitalisation. It was found that only about 25% of companies participating in share repurchases and publishing market capitalisation in their annual reports calculated market capitalisation based on the number of group shares. About 75% of the companies did not calculate their market capitalisation based on the number of group shares (i.e. they omitted to deduct subsidiary repurchases and/or trust consolidations in their calculation of the number of shares). It was also found that the JSE, when compiling the Top 40 index, calculates market capitalisation based on the number of company shares (i.e. ignoring subsidiary repurchases and trust consolidations). Accounting guidance is needed on the reporting of market capitalisation to ensure that this aspect is not overstated by the reporting entities.
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Saxena, Akshay. "The Indian Thin Capitalisation Rules". VISION: Journal of Indian Taxation 8, nr 1 (12.06.2021): 38–53. http://dx.doi.org/10.17492/jpi.vision.v8i1.812103.

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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 of equity capital. An ongoing ‘shareholder dividend tax’ capitalisation debate in the US has produced conflicting results as to existence or degree of capitalisation. This lack of consensus in the US raises the issue of the position with respect to UK companies, particularly with the clear differences between the two countries tax systems. The common element linking the majority of the US models is that they are derived from the Ohlson (1995) valuation model. Ohlson (1995) demonstrates that given certain restrictive assumptions equity value can be modelled by the book value of equity (BV) and the level of net earnings (NI). The model predicts that BV and NI are positively related to equity value; however issues of ‘shareholder dividend tax’ capitalisation may affect the relative importance of the relationship between equity value and the components of BV (ISC and RE). To relax some of the restrictive assumptions of the Ohlson (1995) model, the valuation models used in this thesis include a number of control factors. In addition, the sensitivity of the results has been assessed by using a range of deflators to control for scale factors and models were estimated over RE/BV quintiles and dividend payout ratio based quintiles. The sample comprises all non-financials from the Financial Times All Share Index for the period 1994 - 2000. This period was chosen to include the Finance Act (1997) abolition of repayment of dividend tax credits to tax exempt shareholders. Imposing a survivorship requirement is designed to overcome criticisms of prior research. Similarly, estimating over a balanced sample maintained a constant industry composition, which in turn controls for earnings persistence. The results are mixed; there is some evidence in support of ‘shareholder dividend tax’ capitalisation in UK equities but this is sensitive to the year examined, the specific model used and the hypothesis tested. Two sub-hypotheses were developed to test the main hypothesis of this study; one provides considerable evidence in support of ‘shareholder dividend tax’ capitalisation, the second very little. The supporting evidence relates to the hypothesised relative changes in the RE coefficients pre and post 1997, but little support is evident for the absolute magnitude hypothesised i.e. comparison of the RE and ISC coefficients pre and post 1997. Although unequivocal the evidence in this thesis adds to the understanding of the effect of shareholder level taxes on share price.
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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
Four aspects are examined : 1. Analysis of accounting policies and balance of power within the firm 2. Legal constraints imposed when defining accounting policies 3. Theories on the rationals explaining accounting policies 4. Analysis of differences in price earning ratios, on the basis of a sample of data selected over the 1981 - 1986 period
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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 capitalisation, elle variera sensiblement, selon qu'elles seront attribuees a un tiers (droit d'enregistrement) ou au souscripteur lui-meme (impots directs). L'interet de cette etude decoule - au dela meme de l'importance economique crois- sante des operations considerees - de la convergence des elements tant intrinse- ques (modification des produits, de leur mode de distribution, amelioration de leur rentabilite. . . ) qu'extrinseques ( construction europeenne, harmonisation de la fiscalite des divers modes d'epargne, reforme de notre systeme de protection sociale. . . ) qui permet d'esquisser les lignes d'evolution dans un proche avenir de la fiscalite des assurances de personnes et des contrats de capitalisation.
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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 capitalised and therefore affect the level of profit the company would be taxable for. In essence, the higher the level of debt in a company, and thus the correlating amount of interest expense the company is liable to pay, the lower the tax base will be and thus its taxable profit. There is still uncertainty regarding the practical application and interpretation of the guidelines in relation to thin capitalisation rules in South Africa. This study aims to review whether sufficient guidance in respect to thin capitalisation legislation in South Africa is provided, taking into consideration the legislation that has been amended, as contained in the revised section 31 of the Income Tax Act 58 of 1962 (?section 31 of the Act‘) and the guidance provided in the form of the Draft Interpretation Note on 22 March 2013 (?the Draft IN‘). The guidance provided is still in draft and refers to the old provisions of section 31 of the Act relating to the general ?safe harbour‘ ratio and the deemed loan provisions. The provisions do not provide any guidance relating to the new provisions of the legislation regarding deemed dividends and the treatment and application thereof. There are challenges that many multinational companies face in relation to transfer pricing legislation, and specifically thin capitalisation rules for companies‘ resident in South Africa that receive inbound financial assistance from their related parties. It has also become a major concern for tax authorities to reduce the amount of tax leakage in their country‘s tax base as many multinationals fall short of adhering to the regulations that govern these financial arrangements.
Mini Dissertation (LLM)--University of Pretoria, 2017.
Mercantile Law
LLM
Unrestricted
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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 techniques de satisfaction de contraintes sont appliquées dans un voisinage de l'expérience retrouvée afin de proposer une solution acceptable. Un exemple dans le domaine de la configuration d'usinage illustre la démarche proposée. Les dimensions expérience et expertise sont ainsi intégrées à la résolution de problèmes de configuration
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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
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 regarding the use of capitalisation as a complementary technique to pay-as-you-go system. At the core of the problem is what the implication are regarding the tax levies
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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 remplacement tombe en dessous d'un certain seuil - par la méthode du Bootstrap paramétrique. Nous évaluons la probabilité d'atteindre ces taux de remplacement seuils, ainsi que le taux d'épargne requis pour les atteindre avec une probabilité donnée. Le taux de remplacement minimum imposé par la loi Fillon est hors d'atteinte avec la capitalisation et les taux de cotisations actuels. Les avantages du système multi-piliers sont assez limités. Le principal d'entre eux est la réduction des risques extrêmes. Nous montrons également que la probabilité de ne pas atteindre, avec la capitalisation, le taux de remplacement garanti par la répartition augmente avec la durée de cotisation. Dans le chapitre 4, nous comparons différentes stratégies de retraits programmés à une rente viagère. Une approche rendement/risque est retenue où le rendement correspond aux annuités espérées et legs éventuels et où le risque est mesuré par la probabilité de ne pas obtenir un certain niveau de pension. Nous mettons en évidence que ce risque peut être très élevé, quelle que soit la stratégie de prélèvement. Aucune stratégie alternative de distribution ne permet de compenser les risques liés à la phase d'accumulation du capital.
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Eriksson, Magnus, i 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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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.

From a tax point of view intragroup prices on commodities and services are of vital importance for multinational enterprises, since these prices in the end affects the total corporate taxation. Also the way of financing a company can have tax implications since it could be an advantage for an MNE to arrange financing of companies within the group through loans rather than contribution of equity capital. A company with a disproportionate debt to equity ratio is considered thinly capitalised and since interest payments are considered deductible expenses, which dividends are not, it provides a way to transfer untaxed profits within a group. This may be an incentive for MNEs to intentionally thinly capitalise companies by providing them with capital through loans instead of equity contributions.

The Swedish provision regulating transfer pricing between associated enterprises is the adjustment rule which expresses the arm’s length principle. The purpose of the rule is to adjust erroneous pricing between associated enterprises and it has four requisites that have to be fulfilled in order to be applicable. In the thesis it is concluded that nothing in the preambles to the adjustment rule points at the provision being applicable to thin capitalisation, on the contrary they indicate that it should have a narrow application. Through case law it has been established that the adjustment rule is not applicable to thin capitalisation situations in the sense that it can not be used to reclassify a loan into equity contribution. The provision is, in such a situation, only applicable to adjust interest rates that deviate from rates on the open market. The arm’s length principle expressed in article 9.1 of the OECD Model Tax Convention however seems to have a broader application than the adjustment rule. It is stated in the commentary to the article that it may be applied to prima facie loans, i.e. it can reclassify a loan into equity contribution if the surrounding circumstances points at it being the true nature of the transaction.

The conclusions drawn when comparing the reasoning of the Supreme Administrative Court with the OECD regarding the application of the arm’s length principle, is that the way the OECD reason regarding the true nature of a transaction is based on the same idea as the reasoning of the Swedish court. The Swedish Supreme Court however uses this type of reasoning when applying the substance over form principle and not when applying the adjustment rule. In other words, the difference is that the adjustment rule is not acknowledged the same scope of application as article 9.1.

Regarding the need to legislate against thin capitalisation in Sweden it is the authors’ opinion that since no examination of the problem has been performed, it is necessary to examine whether thin capitalisation in reality constitutes a problem for the Swedish revenue. Not until it is established if a problem exists should there be a discussion regarding the construction of such a provision.

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Książki na temat "Capitalisation"

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1939-, François Philippe, i Reimat Anne 1969-, red. Nos retraites, répartition ou capitalisation? Paris: Le Muscadier, 2012.

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

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

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Gibb, Kenneth. Housing subsidy and capitalisation studies: Learning from property taxes? Glasgow: 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. London: IASC, 1991.

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

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Oswald, Padonou, red. Le Bénin et les opérations de paix: Pour une capitalisation des expériences. Paris: L'Harmattan, 2011.

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

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Barrientos, Armando. Pension reform and the individual capitalisation pension scheme stampede in Latin America. Hertford: University of Hertfordshire, 1997.

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SNV-Rwanda. Capitalisation des expériences cinq ans après la guerre et le génocide au Rwanda. Kigali: SNV-Rwanda, 2000.

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Części książek na temat "Capitalisation"

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Davies, Mike, Ron Paterson i Allister Wilson. "Capitalisation of borrowing costs". W UK GAAP, 755–94. London: Palgrave Macmillan UK, 1997. http://dx.doi.org/10.1007/978-1-349-13819-7_13.

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Davies, Mike, Ron Paterson i Allister Wilson. "Capitalisation of borrowing costs". W UK Gaap, 587–626. London: 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". W Financial Capital in the 21st Century, 77–87. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-93151-3_4.

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Yusha’u, Muhammad Jameel. "Poor Capitalisation and Corruption Within the Nigerian Press". W Newsmaking Cultures in Africa, 185–205. London: Palgrave Macmillan UK, 2018. http://dx.doi.org/10.1057/978-1-137-54109-3_9.

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Laroche, F., J. L. Kerouanton i A. Bernard. "A Case Study of Capitalisation and Valorisation of Our Technical Heritage". W Global Product Development, 521–33. Berlin, Heidelberg: Springer Berlin Heidelberg, 2011. http://dx.doi.org/10.1007/978-3-642-15973-2_53.

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Allain, L., L. Gerbaud i C. Van Der Schaeghe. "Capitalisation and Treatment of Models for the Optimization of Electric Drives". W Optimization and Inverse Problems in Electromagnetism, 205–12. Dordrecht: Springer Netherlands, 2003. http://dx.doi.org/10.1007/978-94-017-2494-4_20.

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Martín-Artiles, Antonio, Vincenzo Fortunato i Eduardo Chávez-Molina. "Unemployment Benefits: Discursive Convergence, Distant Realities". W Towards a Comparative Analysis of Social Inequalities between Europe and Latin America, 389–417. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-48442-2_13.

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AbstractUnemployment protection systems have certain characteristics in common in Argentina, Uruguay, Spain and Italy: they are compulsory and contributory-proportional, although in Uruguay, it also has a capitalisation supplement. Despite the similarities, they work differently because the context of informal employment chiefly, and unemployment, low salaries and precariousness differ greatly. Consequently, the unemployment protection coverage rate varies. Theories of the Active Welfare State, the Investor State and the reforms of unemployment protection systems have led to a certain modernising language being adopted in these countries: activation, employability, conditionality, lifelong learning, flexibility, which are, among others, words shared with Europe.However, the meanings of these words differ according to the institutional context of each country. In Latin America the welfare state is low institutionalised even almost non-existent, while in Europe it is a diverse institution. Despite this, the four countries share an upward trend in benefit policies, in accordance with the increase in poverty risk.
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Yurchyshyna, Anastasiya, Catherine Faron-Zucker, Nhan Le Thanh i Alain Zarli. "Towards the Knowledge Capitalisation and Organisation in the Model of Conformity-Checking Process in Construction". W Lecture Notes in Computer Science, 341–48. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-85563-7_46.

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Mayor, Matías, Begoña Cueto i Patricia Suárez. "Fostering the Self-Employment in Spain: An Evaluation of the Capitalisation of Unemployment Benefits Programme". W Geographical Labor Market Imbalances, 335–52. Berlin, Heidelberg: Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-642-55203-8_15.

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HUEBSCH, JC. "Capitalisation". W Communication 2000, 126–30. Elsevier, 1986. http://dx.doi.org/10.1016/b978-0-409-10126-3.50017-9.

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Streszczenia konferencji na temat "Capitalisation"

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

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

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"The capitalisation rate and real estate investment". W 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". W 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 i Woodland. "Implementation of automatic capitalisation generation systems for speech input". W 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, i P. C. Woodland. "Implementation of automatic capitalisation generation systems for speech input". W 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". W 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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"Capitalisation of Property Tax: Some Empirical Evidence for Greater Mumbai". W 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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"Modelling Real Esate Capitalisation Rates Using an Error Correction Model". W 9th European Real Estate Society Conference: ERES Conference 2002. ERES, 2002. http://dx.doi.org/10.15396/eres2002_194.

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"Modelling UK Office and Retail Capitalisation Rates: Evidence of Investor Rationality". W 10th European Real Estate Society Conference: ERES Conference 2003. ERES, 2003. http://dx.doi.org/10.15396/eres2003_170.

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Raporty organizacyjne na temat "Capitalisation"

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

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Constantatos, Anna-Fani, Dionysia Dionysiou, Richard Slack, Ioannis Tsalavoutas i 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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Gyamtsho, P., B. K. Singh i 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. Kathmandu, Nepal: 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 i 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. Kathmandu, Nepal: 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 i 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. Kathmandu, Nepal: 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, luty 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 les constats faits par les chercheurs financés par la Foncsi, les enseignements de la littérature scientifique internationale, et leur propre expérience industrielle ont cherché à formuler, sans prétendre à l’exhaustivité, une quarantaine de bonnes questions à se poser sur ses propres procédures et pratiques de retour d’expérience, de partage informel, de capitalisation des savoir-faire, d’apprentissage organisationnel.
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