Дисертації: "Financial requirements"

1

Chang, D. Tilly (Doris Tilly). "Analysis of financial planning requirements in transportation planning." Thesis, Massachusetts Institute of Technology, 1995. http://hdl.handle.net/1721.1/65045.

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2

Palmer, Richard Todd. "An analysis of the Navy's financial management subspecialty requirements." Thesis, Monterey, California. Naval Postgraduate School, 1992. http://hdl.handle.net/10945/30589.

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Approved for public release; distribution unlimited.
This study analyzes the current financial management needs of the Navy in terms of the skills required for officers to perform effectively in a wide range of financial management subspecialty billets, and in terms of the development of these skills through Master's degree level education at the Naval Postgraduate School. The study identifies and defines the most required financial management skill and observes significant skill patterns and relationships between these skills and a set of billet 'identifier' categories. The identifier categories used are the billets' rank and designator requirements, and the billets' P or Q code. In addition, this study determines that the subspecialty's Educational Skill Requirements and the Naval Postgraduate School financial management curriculum provide adequate coverage of all of the Navy's P and Q coded financial management billets' most required financial management skills.

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3

Ashworth, Rolfe E. "The Defense Financial Manager an assessment of knowledge requirements and the Naval Postgraduate School Financial Management Graduate curriumlum /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA390523.

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Thesis (M.S. in Management) Naval Postgraduate School, March 2001.
Thesis advisors, Douglas Moses, John Mutty. "March 2001." Includes bibliographical references (p. 141-149). Also available in print.

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4

Mack, Janet. "An investigation of the information requirements of users of Australian public sector financial reports." Thesis, Queensland University of Technology, 2003. https://eprints.qut.edu.au/15854/1/Janet_Mack_Thesis.pdf.

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The emergence of new public management has been implicated in the changes that have occurred in the public sectors of western democracies. One outcome of these changes is that the public sector is expected to operate in a more commercial manner and that it be accountable not only for the money that it spends but also for the effectiveness with which it spends those funds. In response to these expectations, changes have occurred in both the accounting technologies and reporting mechanisms for the public sector. The Treasuries and Departments of Finance for each jurisdiction in Australia set accounting and financial reporting policy for the public sector. However, since the establishment of the Public Sector Accounting Standards Board in 1983, the commonwealth and state governments have shown a willingness to adopt standards issued by the accounting profession. The adoption of three specific public sector accounting standards developed by the accounting profession in accordance with the conceptual framework, mean that a financial reporting model, based on the private sector 'decision-useful model', has been adopted in the Australian public sector. The 'decision-useful model' incorporates dependent users who are reliant on general purpose financial reports to make economic decisions. The decision to adopt this model for all public sector reporting entities, did not receive unanimous support. The complexities of the public sector formed the foundation for critics to question the applicability of this model to the public sector. In addition, critics argued that the model lacked empirical substantiation. The purpose of this research is to determine the applicability of the 'decision-useful model' to the public sector by empirically identifying users of public sector general purpose financial reports and their information requirements. Prior empirical research has been piecemeal in terms of both scope and research method. As a result, it has not been cumulative. This research will refine and extend the work of previous studies in two ways. First, in terms of scope, it will encompass all public sector entity types and will address all three elements of the 'decision-useful model' - the identity of users, what information they use and their purposes for requiring information. Second, this research will adopt a method which directly accesses users across public sector entity types. As a consequence, an assessment is able to be made of the applicability of the 'decision-useful model' in general and its application to specific public sector entity types. The findings of this research indicate that the 'decision-useful model' is misspecified in the public sector and that there are significant differences among public sector entity types in terms of users and their information requirements. First, the classification of users as normatively determined is not exhaustive and includes a large representation of non-dependant users. Second, all users preferred performance information and narrative information was preferred over general purpose financial reports. Further, users considered that general purpose financial information was more useful for accountability purposes than for decision making. These results should be useful to policymakers and accounting standard setters in the future prescription of the contents of financial reports for public sector entities.

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5

Mack, Janet. "An Investigation of the Information Requirements of Users of Australian Public Sector Financial Reports." Queensland University of Technology, 2003. http://eprints.qut.edu.au/15854/.

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The emergence of new public management has been implicated in the changes that have occurred in the public sectors of western democracies. One outcome of these changes is that the public sector is expected to operate in a more commercial manner and that it be accountable not only for the money that it spends but also for the effectiveness with which it spends those funds. In response to these expectations, changes have occurred in both the accounting technologies and reporting mechanisms for the public sector. The Treasuries and Departments of Finance for each jurisdiction in Australia set accounting and financial reporting policy for the public sector. However, since the establishment of the Public Sector Accounting Standards Board in 1983, the commonwealth and state governments have shown a willingness to adopt standards issued by the accounting profession. The adoption of three specific public sector accounting standards developed by the accounting profession in accordance with the conceptual framework, mean that a financial reporting model, based on the private sector 'decision-useful model', has been adopted in the Australian public sector. The 'decision-useful model' incorporates dependent users who are reliant on general purpose financial reports to make economic decisions. The decision to adopt this model for all public sector reporting entities, did not receive unanimous support. The complexities of the public sector formed the foundation for critics to question the applicability of this model to the public sector. In addition, critics argued that the model lacked empirical substantiation. The purpose of this research is to determine the applicability of the 'decision-useful model' to the public sector by empirically identifying users of public sector general purpose financial reports and their information requirements. Prior empirical research has been piecemeal in terms of both scope and research method. As a result, it has not been cumulative. This research will refine and extend the work of previous studies in two ways. First, in terms of scope, it will encompass all public sector entity types and will address all three elements of the 'decision-useful model' - the identity of users, what information they use and their purposes for requiring information. Second, this research will adopt a method which directly accesses users across public sector entity types. As a consequence, an assessment is able to be made of the applicability of the 'decision-useful model' in general and its application to specific public sector entity types. The findings of this research indicate that the 'decision-useful model' is misspecified in the public sector and that there are significant differences among public sector entity types in terms of users and their information requirements. First, the classification of users as normatively determined is not exhaustive and includes a large representation of non-dependant users. Second, all users preferred performance information and narrative information was preferred over general purpose financial reports. Further, users considered that general purpose financial information was more useful for accountability purposes than for decision making. These results should be useful to policymakers and accounting standard setters in the future prescription of the contents of financial reports for public sector entities.

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6

Harvey, Charles L. "Survey of current workplace requirements and financial benefits in the profession of audiology." Diss., NSUWorks, 2000. https://nsuworks.nova.edu/hpd_aud_stuetd/3.

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Professional Research Project Proposal (Report) Presented to the Au.D. and SPL.D. in Communication Sciences and Disorders in Partial Fulfillment of the Requirements for the Degree of Doctor of Audiology.

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7

Esperon, Miguez Manuel. "Financial and risk assessment and selection of health monitoring system design options for legacy aircraft." Thesis, Cranfield University, 2013. http://dspace.lib.cranfield.ac.uk/handle/1826/8062.

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Aircraft operators demand an ever increasing availability of their fleets with constant reduction of their operational costs. With the age of many fleets measured in decades, the options to face these challenges are limited. Integrated Vehicle Health Management (IVHM) uses data gathered through sensors in the aircraft to assess the condition of components to detect and isolate faults or even estimate their Remaining Useful Life (RUL). This information can then be used to improve the planning of maintenance operations and even logistics and operational planning, resulting in shorter maintenance stops and lower cost. Retrofitting health monitoring technology onto legacy aircraft has the capability to deliver what operators and maintainers demand, but working on aging platforms presents numerous challenges. This thesis presents a novel methodology to select the combination of diagnostic and prognostic tools for legacy aircraft that best suits the stakeholders’ needs based on economic return and financial risk. The methodology is comprised of different steps in which a series of quantitative analyses are carried out to reach an objective solution. Beginning with the identification of which components could bring higher reduction of maintenance cost and time if monitored, the methodology also provides a method to define the requirements for diagnostic and prognostic tools capable of monitoring these components. It then continues to analyse how combining these tools affects the economic return and financial risk. Each possible combination is analysed to identify which of them should be retrofitted. Whilst computer models of maintenance operations can be used to analyse the effect of retrofitting IVHM technology on a legacy fleet, the number of possible combinations of diagnostic and prognostic tools is too big for this approach to be practicable. Nevertheless, computer models can go beyond the economic analysis performed thus far and simulations are used as part of the methodology to get an insight of other effects or retrofitting the chosen toolset.

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8

Cumbie, James Wesley Adrian John. "Process, regulation requirements, and financial analysis for transforming rural land to recreational sportfishing waters." Auburn, Ala., 2006. http://repo.lib.auburn.edu/2006%20Spring/master's/CUMBIE_JAMES_20.pdf.

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9

Al-Jabri, Hamdan. "Financial reporting practices in Oman and compliance with disclosure requirements of international reporting standards." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.500585.

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10

Umoh, Emem Koffi. "REFINTO : an ontology-based requirements engineering framework for business-IT alignment in financial services." Thesis, University of Manchester, 2016. https://www.research.manchester.ac.uk/portal/en/theses/refinto-an-ontologybased-requirements-engineering-framework-for-businessit-alignment-in-financial-services(06738060-cedd-47cb-925e-1b897129bfd0).html.

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Business-IT alignment has been a top research topic for three decades now and consistently ranks high on CIO priorities and concerns. In spite of its seeming advantages, sustainable business-IT alignment remains elusive in practice. This can be attributed to the language and knowledge gaps which impede mutual understanding between business and IT stakeholders. It can also be attributed to the limitations imposed by approaching alignment solely from a strategic perspective. This thesis argues for an ontology-based framework that bridges the language and knowledge gaps through closer interaction between business and IT stakeholders throughout the software development and project management lifecycles, especially at the requirements engineering stage. Attempts at achieving sustainable business-IT alignment predominantly focus on strategic alignment and have not been successful for various reasons. Firstly, driving down alignment initiatives to the operational and tactical levels is challenging. Secondly, it is difficult to operationalize the metrics used for evaluating alignment maturity at strategic levels. These limitations are less pronounced at the functional levels of an organization. It is at these levels that business strategies are executed and interaction between business and IT personnel is most frequent. The interaction between business and IT stakeholders in the execution of IT projects presents an opportunity that can be leveraged to drive alignment maturity. The proposed framework is discussed in terms of its underpinning hypotheses, workflows, tool design and implementation, its use with a third party framework and tool. Antecedents to operational and tactical alignment such as quality, reuse, communication, learning, and shared understanding, are proposed as a practical means of achieving sustainable alignment maturity. The framework is applied to real world, business-critical projects in a top global financial services organization and validated using descriptive statistical analysis and structural equation modelling techniques. Contributions made through the study are highlighted. This includes the Alignment Forces Model which unifies the proposed framework and its support tool within software development and project management lifecycles. The Alignment Forces model and how it can be applied in practice is presented. Results of the quantitative data analyses indicate support for the arguments for the framework towards improving business-IT alignment, however with some limitations. Results also indicate support for the hypotheses for the antecedents to sustainable alignment maturity at lower organizational levels put forward. Finally, suggestions on furthering the study, addressing its limitations, and refining the framework and tool are articulated.

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11

Mark, Daniel L. "Investment technolgy for trading business delineating requirements, processes, and design decisions for order-management systems /." [Denver, Colo.] : Regis University, 2008. http://165.236.235.140/lib/DMark2008.pdf.

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12

Johansson, Emilia. "Basel III : A study of Basel III and whether it may protect against new banking failures." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Economics, Finance and Statistics, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18506.

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The financial crisis of 2007 until today affected the banking industry to a large extent. Many banks failed or got bailed out by governments. To protect against banking failures and new financial crises the Basel Committee on Banking Supervision (BCBS) has reviewed, renewed and extended the banking regulations. The result is a framework for banking regulations called Basel III. This study examines the Basel III framework and its potential effect on protecting the banks. The study answers the question: if Basel III may protect against new banking failures. The study has used a qualitative approach. The theoretical framework has been built up by the use of the literature review. Literature has mainly been found by use of the university library’s online databases. For the empirical results interviews were made with banks and supervisors from Sweden and from Finland to see their view on the emerging framework. The views of supervisors and banks are that Basel III should have tougher requirements than it now has. The capital requirements are seen as too low and the risk-weights are criticized not to reflect the reality. Supervisors are still positive and believe that Basel III will give a better protection, but it will not fully protect against failures. Banks have a similar view, some are positive and believe that it will give a better protection while others do not think it will protect against failures any better.

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13

Al-Ulis, Ibrahim. "Corporate financial reporting reform in economics in transition : the extent of compliance with international financial reporting standards disclosure requirements in annual reports." Thesis, University of Surrey, 2006. http://epubs.surrey.ac.uk/2730/.

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This thesis investigates the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports of listed companies in seven economies in transition countries in the Middle East region. This thesis extends the literature on corporate financial reporting in economies in transition. The adoption of International Financial Reporting Standards as one type of corporate financial reporting reform in economies in transition may increase the quantity and quality of corporate disclosure in annual reports, thus meeting the needs of market participants, particularly investors and creditors, and serving the purpose of economic reforms, in particular with regard to attracting foreign investments and retaining national capital and preventing capital leakage. To achieve the objective, the following analyses were conducted. First, the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports of listed companies was computed. The indexes of the extent of compliance with International Financial Reporting Standards disclosure requirements range from 23% to 90% with a mean of 69%. This indicates that there are substantial variations in the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports of listed companies in the seven countries. Second, a cross-sectional study was used to investigate what environmental factors were influencing variations in the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports of listed companies in the seven economies in transition. It was found that five variables can explain 75% of the cross-sectional variations in the extent of compliance with International Financial Reporting Standards disclosure requirements in annual reports. Of these variables, three are country-specific, namely level of foreign direct investment, capital market size and country governance regime, and two are firm-specific, namely company size and ownership structure were significantly associated with the extent of compliance with International Financial Reporting Standards in annual reports of listed companies in the seven economies in transition in the Middle East region. Consistent with the literature on disclosure and compliance with International Financial Reporting Standards, the results were mixed. The results suggest that it is the incentive of reforming the financial reporting environment, rather than the adoption of International Financial Reporting Standards per se that is crucial in corporate financial reporting reform for the seven economies in transition. This means that to achieve a high level of compliance with IFRS disclosure requirements in a country, a strong country governance regime with a high degree of political and economic freedom are needed.

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14

Hardien, Adenaan. "Prescribed asset requirements as a second best solution: the South African experience." University of the Western Cape, 1998. http://hdl.handle.net/11394/7823.

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Magister Economicae - MEcon
This paper explores the feasibility and desirability of the South African Government imposing a policy of prescribed asset requirements on contractual savings. This would serve as a short-term measure to secure finance for investment in high priority development projects. Such a policy would encourage contractual savings institutions to become active participants in the process of development by requiring them to diversify their assets to include claims on either the government or other identified institutions engaged in the above projects. The first section of this mini-thesis discusses some features of the South African economy focussing broadly on recent political changes and economic challenges facing the country. The second section of the paper reviews current literature on issues related to the thesis, exploring topics in public finance and financial liberalisation. The third section analyses the nature of tax concessions on contractual savings, the effects of tax distortions on the savings behaviour of individuals and problems that have arisen because of tax concessions. The fourth section uses a microeconomic approach to illustrate the bias that individuals have toward contractual savings. The fifth section develops analytical models, which illustrates how prescribed asset requirements could constitute a second best solution. Section six explores possible solutions based on the modelling exercises. Finally, section seven highlights some of the main conclusions reached.

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15

Ferreira, Doneivan Fernandes. "Anticipating impacts of financial assurance requirements for offshore decommissioning : a decision model for the oil industry." [s.n.], 2003. http://repositorio.unicamp.br/jspui/handle/REPOSIP/287568.

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Orientador: Saul B. Suslick
Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociencias
Made available in DSpace on 2018-08-03T16:48:37Z (GMT). No. of bitstreams: 1 Ferreira_DoneivanFernandes_D.pdf: 10016812 bytes, checksum: 83718aff3a56b72539de08f576a25a17 (MD5) Previous issue date: 2003
Doutorado

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16

Wierzbieniec, Gabriel. "Architecture and design requirements forEnterprise Security Monitoring Platform : Addressing security monitoring challenges in the financial services industry." Thesis, Luleå tekniska universitet, Institutionen för system- och rymdteknik, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-69269.

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Security Monitoring Platform (SMP) represents multiple detective controls applied inthe enterprise to protect against cyberattacks. Building SMP is a challenging task, as itconsists of multiple systems that require integration. This paper introduces a framework thatcompiles various aspects of Security Monitoring and presents respective requirements sets.SMP framework provides guidance for establishing a risk-based detection platform,augmented with automation, threat intelligence and analytics capabilities. It provides morebroad view on the problem of Security Monitoring in the enterprise context and can assist inthe platform creation. The proposed solution has been built using Design Science ResearchMethodology and contains of twenty requirements for building SMP. Expert evaluation andcomparison with similar frameworks show potential value in holistic approach to the problem,as well as indicate the need for further research.

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17

Wang, Xiaojiao. "An Empirical Investigation into Compliance by Australian Firms with the Disclosure Requirements of International Financial Reporting Standards." Thesis, The University of Sydney, 2016. http://hdl.handle.net/2123/16359.

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International Financial Reporting Standards (IFRS) are widely recognized as having higher quality than most national accounting standards. Commentators have suggested that the information provided under IFRS not only improves the reliability and understandability of financial information, but also allows financial statement users to make better comparisons across companies and countries. Those benefits of IFRS can only be fully achieved if all companies comply with the requirements of IFRS. However, on the matter of disclosure requirements, prior literature indicates that compliance with IFRS is not complete in many countries. Australia adopted IFRS on 1 January 2005. This dissertation examines Australian practice under the Australian version of IFRS by measuring compliance with the requirements of eight Standards. The study focuses on data drawn from the consolidated financial statements of a sample of the top 200 Australian listed corporations. To enables a time-series analysis of the impact of IFRS over time, this study examines three of the reporting years from 2006 to 2014. The purpose of this examination is to gain insights and investigate the level of compliance by Australian companies with the disclosure requirements of these Standards and the factors associated with the levels of compliance. This research has identified material non-compliance among Australian firms, all of which were mandatorily adopting IFRS. To a large extent, the disclosure requirements examined in this thesis were those expected to apply to the selected companies, thereby providing some confidence that all sample companies should have items to disclose. This dissertation finds that non-compliance varies by size of company, by year, by sector, by auditor and by which standards are examined. It finds that some disclosure items appear to be neglected by companies in their financial statements, such as some of the requirements of AASB137 Provisions and AASB119 Employee Benefits. Non-compliance is particularly apparent where IFRS requirements were new to Australian companies, and it is associated with particular sectors, sizes of company and types of auditor. The non-compliance problem raises questions about accounting quality in Australia. It may suggest poor regulatory oversight. Audit is one part of this. Despite the continuing non-compliance found in this study, not a single auditor of the sample companies identified non-compliance with the standards. If auditors do not fulfil their obligations to provide an accurate opinion on whether the financial statements comply with disclosure requirements, and if there is a lack of enforcement from the regulatory body, this leads to doubt about the integrity of reporting in Australia and the quality of decisions made by those financial statement users.

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18

Larsson, Nyheim Robin, and Nyheim Kim Larsson. "THE CAPITAL REQUIREMENT DIRECTIVE IV : A study of national divergences in Sweden, Denmark and Germany´s financial markets and the ability to implement the CRD IV." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-19771.

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The global financial market has been under a lot of stress in the past years. With the financial crisis that started in 2008, in the US and spread around the world, it created awareness that the world’s financial market requires more regulation to withstand such a crisis. Therefore a new recommended framework for the global financial market was developed by the Basel Committee on Banking Supervision; Basel III. Basel III presented a new era with stricter supervision of banks and tighter regulations. As the European Union is one of the world’s most integrated regions, it strives to be the first to implement the Basel III framework. In order to achieve this, the European Union created its own legislative package, the Capital Requirement Directive IV.The research purpose of this dissertation is to examine how divergences in Sweden, Denmark and Germany’s national financial markets will affect their ability to implement the new CRD IV regulations. Based on the research the conclusion is that our Swedish respondent is most prepared in meeting the new regulations of our three respondents; the characteristics of the Swedish financial market seem well fit to meet the new requirements. Both Germany and Denmark seems to be experiencing problems; the characteristics of their financial markets create obstacles when implementing the new regulations. Denmark has difficulties with their mortgage lending market due to their unique mortgage model. Germany will have problems with the leverage ratio and their inflexible three pillar banking system. Germany’s government has been skeptical to the new CRD IV regulations and this might also have affected our German respondent in a negative way. With the implementation of the regulations the European Commission aims to improve the banking sector in the member states, so that they will be able to endure stress periods better and help to prevent another financial crisis. However, the implementation of the new regulations puts a lot of pressure on the banks and how well they can perform during the implementation process. With this research a questionnaire is created that will help understand how three major banks in Sweden, Denmark and Germany will be affected by the new regulations and if the characteristics of their national financial markets will give them advantages or disadvantages when implementing them. The answers also give us a conclusion to which of the new regulations each respondent will have the most difficulty of implementing. Future research is suggested to be done into the Danish mortgage lending market and their unique mortgage model, to see if it can co-exist with the new CRD IV regulations. Also an in-depth research into the German three pillar banking system can be interesting, to find out if they are able to maintain it or if they have to restructure it.

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19

Rahim, Naushina Abdool. "'The requirements for, and appropriateness of, stopping the equitable share of municipalities in terms of section 216'." Thesis, University of the Western Cape, 2016. http://hdl.handle.net/11394/5146.

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Magister Legum - LLM
The aim of this research paper has been to answer the question whether the actions of the National Treasury in invoking section 216(2) of the Constitution in respect of the 59 municipalities for debt owed in arrears to the creditors Eskom and the water boards, has been legal. Did its decision meet the substantive requirements as well as the procedural requirements as set under the legal framework of the Constitution and the MFMA? The second question was to assess the value in using the intervention against defaulting municipalities, by looking at whether the intervention was effective and what impact did it have on the defaulting municipalities.

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20

Shernanna, Hesham Farhat. "Critical perspectives on the efficient implementation of privatisation policies in Libya : assessing financial, economic, legal, administrative and social requirements." Thesis, Durham University, 2013. http://etheses.dur.ac.uk/6943/.

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Since the 1980s, due to the disappointing performance of public sector enterprises and state economies, privatisation has been considered an essential policy tool for economic transformation by privatising state-owned enterprises (SOEs) and restructuring the economy for the private sector and private investors to participate more extensively in economic activities. Privatisation, however, as past experiences have proved, is not a simple issue, nor is it the same in all countries. Although in many industrialised and developing countries privatisation has achieved many positive results, in other developing and transitional countries the consequences of the experiment have been unsatisfactory. Worldwide experience has proved that there are several financial, economic, legal, administrative and social requirements that must be fulfilled in order to attain success and achieve the desired objectives of privatisation and economic transformation policies in an efficient and effective manner. This study, therefore, aims to explore the availability of these conditions in Libya by evaluating the adequacy and effectiveness of the Libyan financial, economic, administrative and legal environment for the efficient implementation of the privatisation programme. The main focus is on the financial and economic requirements; including restructuring the financial sector such as establishing the stock exchange market, reforming the banking sector, in addition to liberalizing the market, reforming exchange rate policies. In addition, it aims to assess the effectiveness of the policies and actions taken by the former Libyan government to support and regulate the privatisation process, as well as to assess policies addressing the potential social impacts of privatisation, such as redundancy and effects on consumer welfare. Moreover, this study aims to evaluate the legal environment and its appropriateness for implementation of the privatisation policy, promotion of private investors’ participation, and regulation of the market economy. The research methods used in this study are mainly based on qualitative techniques, and data were collected by two modes of data collection. The first is the collection of secondary data from documents including financial, economic and administrative reports, and laws and resolutions related to the topic in question. In addition, content analysis is used to analyse laws in order to examine the adequacy of the legal environment for successful privatisation and the transformation to a market economy. An attempt is also made to use statistical data in the form of secondary data to illustrate the developments and trends in privatisation policies and the impact of such policies. The second method of data collection used in this study is structured interviews, which targeted a variety of specialists and stakeholders of the privatisation process and economic policies in Libya. Findings of the study reveal that decision-makers in the former regime did not show a clear desire and sufficient support for privatisation and the transformation to a market economy. In addition, findings show that many regulative and administrative difficulties prevented the transparent implementation of privatisation in Libya. Furthermore, findings obtained from document analysis and the interviews prove that, although many positive procedures were implemented and new institutions created by the governments of the former regime, including attempts to reform the banking sector, liberalise the market and establish a stock market, etc., many difficulties and challenges are still facing the new Libyan government in developing a proper financial and economic environment for privatisation and economic reform policies and also establishing an efficient market economy. Similarly, with regard to social aspects, findings of the study demonstrate that the former Libyan government paid explicit attention to some potentially negative social impacts of privatisation. However, there are still some shortcomings, especially with regard to the redundancy problem and consumer protection issues. With regard to the legal environment, the former government issued several important laws and legislations for privatisation, and to encourage private sector investment. However, the findings demonstrate that these measures were and still are insufficient, as there have been many inappropriate constitutional provisions, in addition to non-activation of several new essential laws. This study, therefore, demonstrates that, although many positive procedures were implemented by the former Libyan government, many difficulties and challenges are still facing the government of the new regime to achieve the desired objectives of the privatisation programme and transformation to the market economy. The success of future governments will also be heavily dependent on their performance in creating an efficient market economy.

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21

Kirk, Ngaire. "The true and fair view concept in New Zealand : a research report presented in partial fulfilment of the requirements for 10.799, Massey University, 1998 /." Publications - School of Accountancy (Adobe Acrobat required), 1998. http://www-accountancy.massey.ac.nz/Publications.htm.

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22

Holm, Jesper, and Emelie Bergström. "Does quantity matter? : An investigation of the quantity of information in risk reports effect on the financial performance of EU banks." Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91347.

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Banks within Europe have a major role in the European financial system. The financial collapse in 2008 made regulators well aware of the importance of corporate transparency to allow stakeholders to assess the banks health and maintain a stable market. Risk reporting within the European Union (EU) contributes to transparency in terms of disclosing information on risk management activities. The heavy regulations and demand from investors have caused the extent of risk reports to increase over time. The purpose of this research is to investigate if there is a relationship between the quantity of information in risk disclosures and the financial performance for banks in the EU and thus contribute with new knowledge to the field of finance, and increase managers' as well as stakeholders' understanding of the impact of risk reports. The methodological standpoints guide our choices throughout the research process. Our epistemological view is positivism and our ontological view is objectivism. A deductive research approach and a quantitative research method are adopted to collect archival data from risk reports and on financial performance from a sample of 41 banks. Our population consist of banks within the EU. The research design is cross-sectional using data from one point in time, the time period 2013-04-01 - 2014-03-31. Based on relevant theories and previous research, quantity proxies in terms of number of pages, words, characters and recurrence of keywords together with financial performance measures in terms of stock return, standard deviation and beta are used to investigate the relationship. 3 hypotheses are derived and tested by running regressions where the financial performance measures are the dependent variables and our proxies for quality are the independent variables. Our tests show that no significant relationship exists between the quantity of information in risk disclosures and the financial performance of banks within the EU. The results from our research contribute with new knowledge to academics within the field of finance by increasing the understanding of the explanatory variables for financial performance. Moreover, academics may use our results to justify the choice of other proxies than quantity when investigating quality in corporate disclosures. Additionally, our results indicate that practitioners should not use quantity of information in risk reports as an indicator of quality, as no relationship with the financial performance of a bank could be statistically proven.

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23

Eksteen, Ruwaida S. H. "Access to financial services in the long term insurance industry." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/914.

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Thesis (MDF (Business Management))--University of Stellenbosch, 2009.
AFRIKAANSE OPSOMMING: Die langtermynversekeringsindustrie het voorheen slegs finansiële produkte en dienste ontwerp, wat gefokus was op die middel tot hoër inkomstegroepe. Die armes was dus uitgesluit, primêr as gevolg van die laer inkomstegroepe wat nie lewensversekeringsprodukte kon bekostig nie. Inteendeel, arm huishoudings is, en was, meer kwesbaar vanweë die feit dat hulle geredelik blootgestel word aan meer diverse risiko’s – mensgemaakte, sowel as natuurlike risiko’s - terwyl hulle juis diegene is wat minder middele het om dit bestuur. Hierdie toedrag van sake het egter drasties verander gedurende die afgelope paar jaar. Die onderskeie partye, insluitend verteenwoordigers van die langtermynversekeringsindustrie, het konsensus bereik ten opsigte van die ontwikkeling van die Finansiële Sektor Handves wat in ooreenstemming is met die nasionale swart ekonomiese bemagtigingstrategie. Die oogmerk van die Finansiële Sektor Handves was nie net om mense in die laer inkomstegroepe te bemagtig nie. Dit het ook ten doel om finansiële insluiting te verseker, en mettertyd, die aktiewe deelname van die armes in die hoofstroom van die Suid-Afrikaanse ekonomie. ’n Stel toegangstandaarde was gevolglik ontwikkel en geïmplementeer, wat die langtermynversekerings-produkaanbiedinge aan LSM 1-5 reguleer (met ander woorde vir die doeleindes van hierdie verslag, huishoudings wat minder as R3 000 per maand verdien). Die doel van die standaarde wat ontleed word in hierdie verslag, is om te verseker dat die langtermynversekeringsindustrie geskikte produkte ontwerp wat die minimum standaarde soos beskryf in die Finansiële Sektor Handves, nakom. In beginsel word die toepaslikheid en geskiktheid van die toegangstandaarde in hierdie verslag geëvalueer, met die oogmerk om te bepaal wat die standaarde inhou vir beide die verbruiker asook die lewensversekeraar van ’n verslaggewingsperspektief. Die eerste deel van die toegangstandaarde wat goedgekeur is deur die Finansiële Sektor Handves in 2007, het slegs begrafnisdekking ingesluit, terwyl die tweede deel gefokus het op nie-begafnisprodukte en sedert 2008 geïmplementeer is. Laasgenoemde het die volgende dekking ingesluit: lewensversekering, dekking vir fisiese ongeskiktheid, kredietlewensversekering en gewone lewensversekering. Die toegangstandaarde wat van toepassing is op verbandlenings is egter nog nie gefinaliseer nie en is gevolglik nie ingesluit in hierdie verslag nie. ’n Fundamentele vraag ten opsigte van die daarstelling van toegangsprodukte vir die laer inkomstegroepe, is wat die rol is van die publiek vergeleke met die privaatsektor en dié van die regering. Terwyl die regering optree as die wetgewer, moet dit ook daarteen waak om nie te veel van ’n rigiede proses vir die privaatsektor daar te stel nie. Die wetgewer moet die relevante reëls en regulasies stipuleer en sekerheid verskaf ten opsigte van die inhoud daarvan. Terselfdetyd moet die wetgewer ook die privaatsektor asook `n klimaat van innovasie ondersteun, sowel as die daarstelling van ’n stabiele regulerende atmosfeer. Behalwe die ontwikkeling van geskikte, bekostigbare en minder komplekse produkte, berus die verantwoordelikheid op die privaatsektor om vertroue te skep in die langtermynversekerings-industrie asook om die noodsaaklikheid van risiko-dekking te propageer. Versekeraars het verder nodig om die laer inkomstegroepe as ’n winsgewende segment te beskou, terwyl die armes versekering as ’n noodsaaklike vereiste moet beskou. Hoe meer vertroue geskep word deur die versekeringsindustrie, hoe minder sal mense in die laer inkomstegroepe hul geld belê in die informele sektor wat gekenmerk word deur die afwesigheid van regulering, minder sekuriteit en hoër risikos. Dit is verder noodsaaklik vir die sukses van die verskaffing van toegang tot finansiële produkte, om in gedagte te hou watter impak dit op die verbuiker sal hê. Met betrekking tot die produkte wat ontwikkel en bemark word deur die lewensversekeringsindustrie: spreek dit werklik die behoeftes van die laer inkomstegroepe aan en dra dit positief by tot transformasie? Die privaatsektor is as gevolg daarvan grotendeels afhanklik van marknavorsing en analises oor verbuikerstendense gemeet oor tyd. Die impak wat finansiële produkaanbiedinge het op die laer inkomstegroepe, kan gevolglik nie onafhanklik beskou word nie want die behoeftes, verwagtinge en profiel van die onderste deel van die piramide sal met verloop van tyd verander. Mededinging dra as sulks ook positief by tot die daarstelling van toegang tot finansiële produkte en dienste. Dit dwing die privaatsektor (die lewensversekeringsmaatskappye) om vorendag te kom met innoverende wyses om effektiewe toegangsprodukte en dienste te kan lewer aan die armes. Die bring mee dat die verbruiker waarde vir geld kry wanneer finansiële produkte en dienste aangekoop word van lewensversekeraars. Met verwysing na die toepaslikheid van die langtermynversekeringsindustrie se toegangstandaarde en of dit die behoeftes van die armes bevredig: die lewensversekeringsindustrie het inderdaad baie bereik gedurende die afgelope paar jaar, deurdat konstruktiewe geleenthede geskep is vir die laer inkomstemark. Gegewe die minimum-vereistes soos uiteengesit in die Finansiële Sektor Handves, kan die armes nou ook langtermynversekeringsprodukte bekom wat uitdagings soos fisiese beskikbaarheid, toegang tot transaksies, bekostigbaarheid, diskriminasie en kompleksitiet aanspreek. Dit is daarom noodsaaklik vir die doeleindes van effektiewe finansiële insluiting, om vir verbruikersopleiding ook voorsiening te kan maak. Finansiële geletterdheid sal in beginsel die laer inkomstegroepe in staat stel om hulself te kan bemagtig en terselfdertyd die teikengroep in staat stel om meer ingeligte besluite te kan neem ten opsigte van hul finansies. Laasgenoemde kan egter nie in isolasie geskied nie. Finansiële geletterheid en dus verbruikersopleiding, is minstens net so belangrik. Dit is juis daarom dat, bo en behalwe die regering wat die rol as wetgewer vertolk deur die toepassing van die reg, al die betrokke partye veronderstel is om ’n gemeenskaplike oogmerk te hê. Met ander woorde, dit verwys direk na transformasie en die doelwit om mense in die laer inkomstegroepe te bemagtig – nie net om finansiële insluiting te bewerkstelling nie, maar van meer belang, om te verseker dat die armes oor die vermoë beskik om meer ingeligte besluite te kan neem oor hul finansies. Hierdie aspek sal veral bydra tot effektiewe toegang tot finansële dienste in die ware sin van die woord - as die armes ’toegelaat’ word om meer aktief deel te kan vorm van die hoofstroom van die land se ekonomie.
ENGLISH ABSTRACT: Previously, the long-term insurance industry only developed financial products and services that were mainly targeted at the middle to high income groups. The poor have thus been excluded, primarily due to them not being able to afford financial products and services offered by life insurers. However, poor households are, and have been, more vulnerable because they are often exposed to more diverse risks, both ‘man- made’ and natural, whilst having fewer instruments to manage them. This state of affairs has drastically changed during the past couple of years. The respective stakeholders, including representatives from the long-term insurance industry, reached consensus with regards to the development of the Financial Sector Charter which is aligned to the national black economic empowerment strategy. The objective of the Financial Sector Charter is not only to empower people in the lower income groups. It also aims to ensure financial inclusion and, eventually, the active participation of the poor in the mainstream of the South African economy. A set of access standards that governs life insurance products and services offered to LSM 1-5 (i.e. for the purposes of this report, households earning less than R3 000 per month), were developed and implemented accordingly. The objective of the access standards, analysed in this report, is to ensure that the long term insurance industry develops appropriate products that meet the minimum standards defined in the Charter. In principle, this report evaluates the feasibility of the access standards with the aim of ascertaining what the standards imply for both the consumer as well as the life insurer from a reporting perspective. The first set of access standards, approved by the Financial Sector Charter in 2007, included funeral products only, whereas the second phase, which focused on nonfuneral products, came into effect in 2008. The latter is applicable to the following financial products: life cover, physical impairment cover and credit life cover. The access products standards relevant to mortgage protection are not yet finalised and have therefore been excluded from this report. A fundamental question in terms of providing access to the low income groups is the role of the public versus private sector delivery as well as that of government. Whilst government acts as the lawmaker, it also needs to be sensitive towards not creating too much ‘red tape’ for the private sector to comply with. The regulator should therefore stipulate and clarify the relevant rules and regulations, but at the same time support the private sector and encourage a climate of innovation as well as creating a stable regulatory environment. Apart from developing appropriate, affordable and less complex insurance products, the private sector’s responsibility is to create trust in the insurance industry as well as to promote the need for risk insurance. Insurers thus need to see low income earners as a profitable segment, whereas poor people need to see insurance as a necessity. The more trust is created by the insurance sector, fewer people in the low income groups will invest their money in the informal sector which entails no regulation, less security and higher risks. It is furthermore pivotal for the success of access to financial services to take into account how this will impact on the consumer. With respect to the products developed and marketed by the life insurance industry: does it really meet the needs of the poor and does it contribute positively to transformation? The private sector is therefore heavily dependent on research and analyses of consumer trends measured over time. As a result, the impact that financial product offerings have on the low income earners cannot be dealt with on its own, because as time passes so will the needs, expectations and profile of the bottom of the pyramid change. On its own, competition tends to also contribute positively towards access to financial services. It forces the private sector (i.e. life insurance companies) to come up with innovative ways of providing effective access, products and services to the poor. This ensures that the end user gets value for money, when procuring financial products and /or services from life insurers. In respect of the viability of the long-term insurance industry’s access standards and whether or not it speaks to the needs of the poor: the life industry has indeed achieved a lot over the past couple of years, by creating constructive opportunities for the lower end of the market. Given the minimum requirements as per the Financial Sector Charter, poor people can now also obtain long-term insurance products that address challenges with regards to physical accessibility, transactional access, affordability, non-discrimination and the level of complexity. However, more important for the low income group to participate effectively in the mainstream of the South African economy, is the fact that the need for financial literacy is even bigger. It is one thing to have the right of entry (i.e. access) to the financial services sector in terms of life insurance product offerings, but it is different if that same target audience does not have the ‘know-how’ to use and implement the products developed. It is hence an imperative for the purposes of effective financial inclusion to also make provision for consumer education. In principle, financial literacy will enable the lower income groups to become more empowered and at the same time, ensure that the target audience is equipped to make more informed decisions about the finances. Given the latter, it can however not happen in isolation. Financial literacy and thus consumer education, is equally important - if not more. It is therefore critical that, apart from government fulfilling its role as regulator by upholding the rule of law, all the stakeholders should have a universal goal. In other words, this directly addresses transformation and the objective of empowering people in the lower income groups – i.e. not only to ensure financial inclusion, but more importantly to enable poor people to make more informed decisions about their finances. And only this will contribute to effective transformation in the true sense of the word - if poor people are ‘allowed’ to become more actively involved in the mainstream of the South African economy.

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Lützenkirchen, Kristina Alexandra [Verfasser]. "Adequacy of capital requirements for securitizations : financial engineering of regulatory approaches, cyclicality, systematic risk and rating standards / Kristina Alexandra Lützenkirchen." Hannover : Technische Informationsbibliothek und Universitätsbibliothek Hannover (TIB), 2014. http://d-nb.info/1065271026/34.

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Stovrag, Arijan. "Capital requirements and bank profitability : A comparison between the large Swedish banks and niche banks." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Nationalekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-35028.

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Purpose: The purpose of this study is to describe and explain the relation of changes in capital requirements on the profitability of Swedish banks. Method: A mixed model approach is used. The quantitative approach is con-ducted through the collection and analysis of statistics from Swe-dish banks and financial institutions. The qualitative research ap-proach is used to obtain further insights into the Swedish banking system and how banks are managing capital requirements. This is conducted through interviews with respondents from a large bank, a niche bank, and the Riksbank. Analysis: The analysis is made on yearly data from 1999 to 2015. Return on equity and net interest margin are individually used as dependent variables. The independent variables are various capital ratios which are defined by the Basel framework. The results from the quantitative analysis are in line with the findings from the qualita-tive interviews. Conclusion: On one hand, capital requirement ratios seem to have a negative and statistically significant correlation with the Return on Equity for both large banks and niche banks. On the other hand, capital re-quirement ratios seem to have a positive and statistically significant correlation with the Net Interest Margin for niche banks.

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Chen, Arthur Lunyi. "Contagious financial crises and emerging countries lessons for China : this is a dissertation [thesis] submitted to Auckland University of Technology in partial fulfillment of the requirements for the degree of Master of Business in International Business, 2005." Full thesis. Abstract, 2005.

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Olmers, Ida, and Nordin Ikaika. "Finansiell Bootstrapping : en kvalitativ studie om entreprenörens möjlighet att kringgå extern finansiering." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-27893.

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Syfte: Syftet med denna uppsats är att identifiera vilka bootstrappingsmetoder som svenska småföretag tillämpar samt hur dessa tillämpas. Dessutom ämnar studien att kartlägga vilka av de identifierade bootstrappingskategorierna som anses vara mest effektiva på att tillfredsställa behovet av kapital. Teoretiskt perspektiv: Den teoretiska referensramen utgörs av teorier om det finansiella gapet samt asymmetrisk informationsfördelning. Vidare behandlas entreprenörens preferensordning av kapital i Pecking Order Theory samt teorier om finansiell bootstrapping och dess olika metoder. Metod: Studien utgår från ett positivistiskt inslag och besitter en iterativ forskningsansats. Undersökningen utgörs av en surveyundersökning med semistrukturerade intervjuer som datainsamlingsmetod. Urvalet i denna studie består utav ägare av små företag som uppfyller EU kommissionens krav på ett litet företag. Primärdata i undersökningen genereras av intervjuer genomförda på dessa småföretag. Empiri: Empirin består av en presentation av den data som samlades in från de tio personliga intervjuerna genomförda på tio ägare från olika verksamheter. Slutsats: Studien visar att de sex mest tillämpade bootstrappingsmetoderna är inte tagit ut någon lön, delat utrustning med andra företag, använt eget konto för att finansiera verksamheten, samarbetat med andra företag, använt leasad utrustning samt förhandlat bästa villkor med leverantörer. Vidare har det visat sig att relationsorienterade- samt ägarfinansierade bootstrappingsmetoder anses vara mest effektiva på att minska verksamhetens kapitalbehov.
Purpose: The purpose of this study is to identify what financial bootstrapping methods small Swedish enterprises exercise and also how they exercise these methods. Furthermore, this study will seek to map which of the identified bootstrapping categories are the most effective at relieving the company’s need of capital. Theoretical Framework: The theoretical framework in this study compiles theories of The Financial Gap and asymmetrical information. Furthermore, it consists of theories about entrepreneurs and their preferences of capital in The Pecking Order Theory, as well as theories about Financial Bootstrapping and its different methods. Methodology: This thesis has a positivistic and an iterative approach. Furthermore, this thesis consists of a survey research and applies semi-structured interviews as a method to generate data. The sample in this study consists of owners of small enterprises that meet the criteria for a small business according to the EU. The primary data used in this thesis has been generated through interviews with the selected business owners. Result: The empirical findings in this thesis consist of a presentation of the data generated from the interviews with ten different business owners from various enterprises. Conclusion: The most frequently-used bootstrapping methods are: Withhold managers salary, share equipment with other businesses, use own credit cards to finance the enterprise, cooperate with other businesses, lease equipment and seek out best conditions with suppliers. Furthermore the findings in this thesis show that relationship-oriented and private owner-financed financial bootstrapping categories are the most effective at relieving the company’s need of capital.

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Gustafsson, Erika. "Bakom stängda dörrar – Svenska börsbolags redovisning av upplysningskrav enligt IFRS 7 Finansiella Instrument: Upplysningar : En kvantitativ studie av årsredovisningar för år 2007 och år 2010 från bolag noterade på OMX Nordic Exchange Stockholm Large Cap-listan." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-15481.

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Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden. Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007. Metod: Den kvantitativa metoden har använts för att genomföra undersökningen. Den positivistiska inriktningen har varit i fokus då antaganden som gjorts på förhand blivit erkända eller förkastade genom en objektiv granskning av de kvantitativa data som samlats in. I undersökningen ingår 37 bolag och totalt har 74 årsredovisningar granskats. Följande punkter valdes ut och undersöktes sedan i de aktuella årsredovisningarna: Punkt 8 Rapport över finansiell ställning, Punkt 20 Rapport över totalresultat, Punkt 33 Kvalitativa upplysningar, Punkt 36-37 Kreditrisk, Punkt 39 Likviditetsrisk och Punkt 40-42 Marknadsrisk. Materialet som samlats in har förts in i kodningstabeller skapade i SPSS för att sedan analyseras. Slutsats: Det har sedan införandet av IFRS 7 år 2007 skett en förändring i redovisningen enligt de undersökta punkterna. Mängden ord som redovisas i samband med de undersökta punkterna har i årsredovisningarna för år 2010 ökat jämfört med mängden ord som redovisades år 2007. En ökning har också skett med avseende på antalet punkter som följs fullt ut. Flera av bolagen har också gjort någon typ av ändring beträffande placering, framställning, rubrik, borttagning eller tillägg av information vid redovisning enligt IFRS 7 år 2010.
Background: Requirements for increased information and transparency in annual reports has in recent years been a debated topic. International Financial Reporting Standards (IFRS) has been a discussed standard in response to the amount of disclosure requirements it contains. IFRS 7 Financial Instruments: Disclosures is one standard included in IFRS which since year 2007 requires listed companies to report their management of financial instruments and thereby increase the transparency. IFRS 7 was standardized in the year 2007 for companies that prepare consolidated financial statements. Due to the increased demands placed on listed companies this study wants to see how the companies have adapted and changed their accounting in accordance with the standard. Purpose: The purpose of this study is to analyze public companies listed on OMX Nordic Exchange Stockholm Large Cap and their accounting in accordance with IFRS 7 in order to see if any changes are made in the amount of information provided in the financial statements for the year 2010 compared to 2007. Methodology: The quantitative method has been used to conduct this study and the positivistic objective has been in focus. The study sample included 37 companies and a total of 74 annual reports. The following parts were selected from IFRS 7 and examined in the annual reports: Paragraph 8 Balance sheet, Paragraph 20 Income statement and equity, Paragraph 33 Qualitative disclosures, Paragraph 36-37 Credit risk, Paragraph 39 Liquidity risk and Paragraph 40-42 Market risk. The information collected from the annual reports have been put in to a coding system created in SPSS and then analyzed. Conclusion: Since the standardization of IFRS 7 in year 2007 there has been a change in the way listed companies account in accordance with the examined parts. The amount of words related to the examined parts in the annual reports of year 2010 has increased compared to the amount of words disclosed in year 2007. The study also shows that more of the examined parts are accounted for. Several of the investigated companies have also made changes regarding the placement and the presentation of the information. Change of headline and removal of information also occurred. Additionally some companies added new information

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Burks, Michael S. "The price and progress of compliance with Federal Financial Management reporting requirements in Department of the Navy Property, Plant, and Equipment nonfinancial feeder systems." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2000. http://handle.dtic.mil/100.2/ADA385803.

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Scholz, Christian. "Evaluation and categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000 (German Federal Financial Supervisory Authority)." Thesis, Stellenbosch : Stellenbosch University, 2004. http://hdl.handle.net/10019.1/70206.

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Thesis (MBA)- Stellenbosch University, 2004.
ENGLISH ABSTRACT: The main object of this study project is clause 14 of the circular 1/2000 "Minimum Requirements for the Internal Audit Function of Banks" of the German Federal Financial Supervisory Authority. It requires that banks have a risk management system, a risk-based audit planning and a risk-based audit procedure. These have initiated the transformation process of the internal audit functions from the traditional audit approach, which is past and present orientated, to the risk-based audit approach, which is future oriented. During audit planning the audit objects are chosen due to their inherent-risk instead of choosing them due to indications of pastrelated information or estimations. To determine the inherent-risk the audit object's risk factors have to be determined and assessed. The aim of the study is to set up a model, which allows the standardized categorization of findings according to the Minimum Requirements for the Internal Audit Function of Banks 1/2000, which requires a categorization of findings into at least three categories: shortcoming, serious shortcoming, and particular grave deficiency. The Minimum Requirements doesn't impose a restriction to the method of categorization. The survey "Categorization of Findings" revealed that all banks are categorizing the findings, but that only a few banks are using an objective method to do so. To ensure a coherent, transparent and objective classification of the findings the classification process has to be standardized. For a standardized classification process the extent of the findings have to be comparable and quantitative. Therefore, techniques and methods have to be applied, which quantifies the extent of the findings making them comparable. In order to find the right method to assess the extent of the finding one has to look at the components of a finding. A finding consists of risk, which is expressed by the occurrence probability and the extent of damage. The occurrence probability and the extent of damage are described by various risk factors, which are quantitative and qualitative. These risk factors have to be objectively evaluated and aggregated to determine the risk and thus, the extent of the finding. The main problems of this assessment are the quantification of the qualitative risk factors and the aggregation of all risk factors. For the quantification of qualitative risk factors the methods three dimensional analysis and the Delphi-Method are most appropriate. These two methods can be used for the evaluation of a quantitative risk factor as well. Furthermore, the methods sensitivity analysis, Monte Carlo simulation, and statistical methods can assist the assessment of qualitative risk factors, but these methods alone are not appropriate for the assessment of qualitative risk factors. When aggregating the assessments of the risk factors a combination of successive comparison and Scoring Model are suitable. The classification of findings for the annual audit report can be conducted by use of the ABC-Analysis. Prior to this, the scored findings have to be weighted according to the importance of the audit object for the company. All findings in class A represent serious shortcomings and particular grave defiCiencies, class B represents shortcomings, and class C negligible shortcomings. The classification process can be assisted by the use of the risk map and the risk portfolio, but the sole use of these methods would not lead to a proper classification.
AFRIKAANSE OPSOMMING: Die hoof doelwit van hierdie studieprojek is klousule 14 van die Sirkuler 1/2000 "Minimum vereistes vir die Interne Oudit funksie van banke" van die Duitse Federale Finansiele Toesighoudende gesag. Dit vereis dat banke 'n risikobestuur sisteem, 'n risiko baseerde oudit plan en risiko baseerde oudit prosedures daar stel. Hierdie verseistes het die transformasie van die interne oudit funksies inisieer, vanaf die tradisionele benadering wat op die verlede en die huidige gefokus het, tot 'n risiko gebaseerde benadering wat op die toekoms gerig is. Gedurende die oudit beplanning word die oudit onderwerpe gekies vanwee hul inherente risikos eerder as vanwee die indikasies van verlede-gebaseerde informasie of estimasies. Om die inherente risikos te bepaal, is dit nodig om die oudit onderwerp se risiko faktore te bepaal en te bereken. Die doeI van die studie is die daarstelling van 'n model vir die gestandardiseerde kategorisering van bevindinge na aanleiding van die "Minimum vereistes vir die Interne Oudit funksie van banke" in ten minste drie kategorie: leemtes, ernstige tekortkominge en spesifieke growwe tekorte. Die Minimum Vereistes beperk nie die metode van kategorisering nie. Die opname "Catagorising of Findings" toon dat al die banke wel hul bevindings kategorieseer maar dat slegs 'n paar banke 'n objektiewe metode hierin toe pas. Om verstaanbare, deursigtige en objektiewe klassifikasie van bevindinge te verseker is dit nodig dat die proses van klassifikasie gestandardiseer word. Vir 'n gestandardiseerde klassifikasie proses moet die resultate van bevindinge vergelykbaar en kwantitatief wees. Hiervoor moet tegnieke en metodes toegepas word wat die resultate van bevindinge kwantifiseer en so vergelykbaar maak. Om die regte metode te vind vir die analisering van die resultate van 'n bevinding, moet daar na die komponente van die bevinding gekyk word. 'n Bevinding bestaan uit risiko wat uitgedruk word as die gebeurlikheidswaarskynlikheid en omvang van skade. Die gebeurlikheidswaarskynlikheid en omvang van skade word beskryf deur 'n verskeidenheid van risiko faktore wat beide kwalitatief en kwantitatief van aard is. Hierdie risiko faktore moet objektief evalueer en saamgevat word om die risiko en so die omvang van die bevinding te bepaal. Die grootste probleem met die analise is die kwantifisering van die kwalitatiewe risiko faktore en die samevatting van al die risiko faktore . Vir die kwatifisering van die kwalitatiewe risiko faktore, is die Drie Dimensionele Analise en die Delphi metodes die mees toepaslikes. Hulle kan ook gebruik word vir die evaluasie van 'n kwantitatiewe risiko faktor. Verder kan die metodes van sensitiwiteitsontleding, Monte Carlo simulasie en ander statistiese metodes ook help met die berekening van kwantitatiewe risiko faktore. Hulle is egter nie toepaslik vir die berekening van kwalitatiewe risiko faktore nie. Met die aggregasie van die analiese van risiko faktore, is die kombinasie van Opeenvolgende Vergelyking en Punte Toekenning modelle ook toepaslik. Die klassifisering van bevindinge vir die jaarlikse oudit verslag kan gedoen word deur die gebruik van ABC-analise. Voorheen moes daar aan die bevindinge gewigte toegeken word in ooreenstemming met die belangrikheid van die oudit onderwerp vir die maatskappy. Alle resultate in klas A verteenwoordig ernstige tekortkominge en besonder gewigtig gebrekkig , klas B verteenwoordig tekortkominge en klas C geringe tekortkominge. Die klasifikasie proses kan bygestaan word deur die gebruik van 'n risiko kaart en risiko portefeulje. Die alleen gebruik van die metodes sal egter nie 'n ordentlike klassifikasie verseker nie.

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31

Attah, Rebecca. "Ghanaian Bank Performance and Ownership, Size, Risk, and Efficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4416.

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Ghanaian banks struggle to maintain sufficient capital after the Bank of Ghana increased the minimum capital requirement as a buffer against the 2008 financial crisis. Grounded in the efficient structure theory (EST), the purpose of this correlational study was to examine the relationships between efficiency, size, risk, and ownership structure on banks' performance when minimum capital requirement increases. Archival data were collected from PricewaterhouseCoopers website covering all Ghanaian banks with available data for the 5-year period ending 2013. Initial one tail paired sample t tests revealed significant increases over time for efficiency, t(21) = 3.849, p -?¤ .001, net interest margin (NIM), t(21) = 5.201, p -?¤ .001, return on equity (ROE), t(21) = 1.833, p -?¤ .041, and risk t(21) = 3.614, p -?¤ .001. The results of the multiple regression analysis indicated the EST models could significantly predict bank performance for the 5-year period ending 2013. X-efficiency model could predict NIM F(8, 123) = 6.94, p =.00, R2 = .288, efficiency and ownership type were statistically significant with efficiency (t = 6.09, p -?¤ .001) denoting higher to the model than foreign banks (t = 2.96, p -?¤ .004). While, scale efficiency model could predict ROE, F(8, 123) = 5.18, p =.00, R2 = .133, ownership type and size were statistically significant with State banks (t = -2.26, p -?¤ .025) denoting more to the model than size (t = 2.00, p -?¤ .047). Society can benefit from the results of this doctoral study because investors, bank of Ghana, and bank managers could better predict the banks' performance based on the information from the study, which may lead to a higher families' confidence in the positive contribution of banks in their communities.

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Madubela, Albert Dingalethu. "What shareholder information on the shareholder spread is disclosed in the financial statements of JSE listed entities in accordance with listing requirements of the JSE?" Thesis, Stellenbosch : University of Stellenbosch, 2011. http://hdl.handle.net/10019.1/8518.

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Анотація:

Thesis (MBA)--University of Stellenbosch, 2011.
The study was undertaken to determine whether companies listed on the Johannesburg Stock Exchange disclose shareholder spread in line with the available statutes such as the JSE Listing Requirements. Further, the study explored the closing balances for group, company, trusts, subsidiaries, and treasuries of all the 50 companies studied to ascertain whether there were differences with the ex WDH share program. Various sources to answering the question were used including the Internet, McGregor BFA, Annual Reports of the companies, and material from University of Stellenbosch Business School (USB). There were varying findings with regards to the study as it was found that some companies had differences in group, company, trusts, subsidiaries, and treasuries. Most of the differences were due to company mistakes, non-consolidation of trusts, and use of different methods. It was found that certain companies tend to omit certain information in disclosing the shareholder spread and this has resulted in many companies with differences in their closing balances for the company, group, trusts, subsidiaries, and treasuries. In addition, it was also discovered that certain companies disclosed major shareholders of less than the prescribed five percent which proved to be very helpful in this study.

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Hellström, Katerina. "Financial accounting quality in a European transition economy : the case of the Czech Republic." Doctoral thesis, Handelshögskolan i Stockholm, Centrum för redovisningsbaserad finansiell analys och kostnadsintäktsanalys (BFAC), 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hhs:diva-438.

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This dissertation documents the quality of financial accounting information in a transition economy, the Czech Republic. High quality accounting information decreases the risks for investors, promotes investment activities and increases the ability of companies to raise funds at a reasonable cost of capital. Countries with high quality accounting information have a comparative advantage in attracting financial capital. Transition economies - i.e. countries switching from centrally planned to market economies - are typically in need of capital. Therefore a new accounting regulation had to be developed that would satisfy the needs of new private investors. The quality of financial accounting information depends on accounting quality (an outcome of applied accounting principles) and disclosure quality (an outcome of the amount and characteristics of information provided in the financial statements). Accounting quality is measured as the value relevance of accounting numbers and certain attributes of earnings which promote the value relevance. Disclosure quality is measured in terms of mandatory disclosure requirements, actual disclosures of companies (i.e. the level of compliance with legislation) and additional information provided voluntarily by the companies. Sweden is used as a benchmark for well-developed market economy and the quality of financial accounting information in the Czech Republic is systematically compared to the quality of Swedish financial accounting information throughout the dissertation. The results show that both accounting and disclosure quality in the Czech Republic were inferior in the beginning of the transition period. Over time, the value relevance of accounting numbers has however improved. The change in the value relevance may be attributed in particular to improvements in disclosure quality. The key factors behind the development were improved accounting legislation and control mechanisms, accompanied by changes in the business climate including higher sophistication of both the producers and users of the financial information.
Diss. Stockholm : Handelshögskolan, 2009

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34

Long, Hai. "How to Exit Successfully via IPOs: An insight into the listing requirements of the emerging Growth Enterprise Market of China." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2014. https://ro.ecu.edu.au/theses/1281.

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Listing requirements are different across various stock markets. The Growth Enterprise Market of China (GEMC)—an emerging listing venue launched in 2009—has strict entry requirements for the four IPO factors: the firm’s fundraising amount, its net profit, potential growth rate, and net assets. Using a modified probit model based on previous studies, this study aims to examine the impact of these financial determinants on the IPO probability in the Chinese stock market. Using a sample of the initial 243 IPOs in the market over the 2009–2011 period, this study develops a regression model to investigate the relationships between these factors and suggests that the firm’s net profit and its growth rate substantively determine the IPO volume (fundraising amount). In addition, this study adopts probit models to test the influence of the four factors on IPO likelihood, and shows that: 1) the fundraising amount, as one of the most significant IPO determinants, is positively associated with IPO probability on the new listing market; 2) the net profit, as a fundamental IPO determinant, is positively associated with IPO probability, but also with other indicators, which demonstrates the fact that the GEMC is a profit-preferring listing venue; 3) the net assets determine IPO probability but not IPO volume on the market.

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35

Pettersson, Oskar. "Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-84.

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As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.

Swedish legislation uses the internationally accepted arm’s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.

To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret. The question rises whether this is against the rule of legal certainty or not.

The taxation authority has provided a proposition on new legislation with tougher documentation requirements where it also wants to give itself part of the power by through directions exactly define what the documentation shall include. Yet again the question is raised whether or not this is against the rule of legal certainty or not.

I takt med att globaliseringen av företag ökar, ökar också behovet av en klar och tydlig lagstiftning för att överkomma problemen med internprissättningstransaktioner. Vid oriktig prissättning vid transaktioner mellan företag i ekonomisk intressegemen-skap riskerar länder att gå miste om delar av sin skattebas.

Svensk lagstiftning använder sig av den internationellt accepterade armlängdsprincipen för att reglera internprissättningstransaktioner. Genom korrigeringsregeln regleras att prissättningen mellan två företag i ekonomisk intressegemenskap måste ske under samma förutsättningar som skulle ha gällt mellan två företag utan ekonomisk intressegemenskap.

För att få underlag till huruvida korrigeringsregeln har följts eller inte finns ett antal lagrum i svensk rätt som reglerar dokumentationskrav. Denna lagstiftning är spridd och anses vara svårtolkad. Frågan uppstår om detta strider mot rättsäkerheten.

Skatteverket har kommit med ett förslag på ny lagstiftning med skärpta dokumentationskrav där man dessutom vill ge sig själv delar av makten att genom föreskrifter exakt bestämma vad dokumentationen skall innehålla. Återigen väcks frågan om det-ta är förenligt med rättssäkerheten.

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36

Jernbeck, Camilla. "Awareness of the new capital requirements in the light of the European Sovereign Debt Crisis : A study focused on the loan officers, managers and board members working in Scandinavian banks." Thesis, Stockholms universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-88571.

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This paper surveys the insider opinions and awareness’s of swedish bank loan officers, managers and board members on their view of the new capital requirements in light of the European Sovereign Debt Crisis, less than optimal rules and the opaqueness of state issued sovereigns. The paper will try to find the rationale in the reasoning of bank insiders and discuss their views in relation to current research. The ground breaking inside perspective will give researchers insight into the bank insiders’ view, which is previously not known in current research.

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37

Yung, Mo Fung. "The relationship between corporate governance and bank performance in Hong Kong a dissertation submitted in partial fulfilment of the requirements for the degree of Master of Business (MBus), in the Faculty of Business, Auckland University of Technology, 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/739.

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38

Delebecque, Adrien. "A materiality analysis meeting nonfinancial reporting requirements : With the combination of analytic hierarchy process and failure mode and effects analysis." Thesis, KTH, Hållbar utveckling, miljövetenskap och teknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-260127.

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The assessment of the environmental and social impact of companies could be a key lever towards amore sustainable society. The aim of this report is to develop a quantitative approach based onmulti-criteria decision-making methods for organizations to conduct a corporate social responsibility materiality analysis. Through a literature review, a knowledge gap was identified on practical methods to implement a materiality analysis that meet non-financial reporting requirements.Therefore, the features of such a method were identified and a method combining analytic hierarchy process and failure modes and effects analysis was offered. The method was then used within a company in order to illustrate how the method should be applied in practice and to assess its application. The analytic hierarchy process was used to determine the relative weights of three criteria: risk, opportunity and influence on stakeholders’ assessments & decisions. Assessment scales were created for three failure modes and effects analysis indices for the criteria of risk and opportunity: severity, occurrence and control. A unique value can then be calculated for each corporate social responsibility issue in order to identify the material ones. The application of the methodology to a company underlined a few critical factors to be further investigated, in particular the quantification of the scales used for assessment and the selection of stakeholders.
Bedömningen av företagens miljöpåverkan och sociala effekter kan vara en nyckelhävarm mot ett hållbart samhälle. Syftet med denna artikel är att utveckla ett kvantitativt tillvägagångssätt baserat på beslutsfattningsmetoder med flera kriterier för organisationer att utföra en väsentlighetsanalys av företagets sociala ansvar. Genom en litteraturöversikt identifierades kunskapsgap om praktiska metoder för att genomföra en väsentlighetsanalys som uppfyller icke-finansiella rapporteringskrav. Därför identifierades funktionerna i en sådan metod och en metod som kombinerar analytisk hierarkiprocess och feleffektsanalys erbjuds. Metoden användes sedan inom ett företag för att illustrera hur metoden bör tillämpas i praktiken och för att bedöma dess tillämpning. Den analytiska hierarkiprocessen användes för att bestämma de relativa vikterna för tre kriterier: risk, möjlighet och inflytande på intressenternas bedömningar och beslut. Utvärderingsskalor skapades för tre feleffektsanalysindex för kriterierna för risk och möjlighet: allvarlighetsgrad, förekomst och kontroll. Ett unikt värde kan sedan beräknas för varje företags sociala ansvar för att identifiera de materiella.Tillämpningen av metodologin på ett företag underströk några kritiska faktorer som ska undersökas ytterligare, särskilt kvantifieringen av skalorna som används för bedömning och urvalet av intressenter.

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39

Ma, Jun. "Financial anomalies evidence from Chinese stock markets : a dissertation submitted to Auckland University of Technology in fulfilment of the requirements for the degree of Master of Business (MBus), 2007." Abstract. Full dissertation, 2007.

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40

Garland, Angela Marie. "Power relationships within a corporate finance department a Foucauldian approach to corporate hierarchies and resistance : a thesis submitted for approval for fulfilment of the requirements of a degree of Doctorate of Philosophy from Auckland University of Technology, Auckland, New Zealand, 2007 /." Click here to access this resource online, 2007. http://repositoryaut.lconz.ac.nz/theses/1336/.

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Анотація:

Thesis (PhD) -- AUT University, 2007.
Primary supervisor : Professor Keith Hooper. Secondary supervisor : Dr Andy Godfrey. At head of title: Doctorate of Philosophy: a thesis. Includes bibliographical references. Also held in print (ix, 192 leaves : ill. ; 30 cm.) in City Campus Theses Collection (T 658.3145 GAR)

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41

Бондаренко, Л. А. "Проблеми правового регулювання операцій фінансово-кредитних установ з продажу кредитних вимог при управлінні стресовими активами". Thesis, ДВНЗ "УАБС НБУ", 2012. http://essuir.sumdu.edu.ua/handle/123456789/52312.

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Анотація:

Для забезпечення ефективності управління стресовими активами кредитних установ необхідне вдосконалення правової бази проведення операцій з продажу кредитних вимог.
To ensure effective management of stress assets of credit institutions necessary to improve the legal base of operations for the sale of credit requirements.

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42

Ahmad, Nadzri Farah Aida. "Roles and impacts of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) in dealing with the accounting and disclosure of Zakah and Interest (Riba) : a thesis submitted to Auckland University of Technology in partial fulfilment of the requirements for the degree of Master of Business (MBus), 2009 /." Click here to access this resource online, 2009. http://hdl.handle.net/10292/754.

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The issues of zakah and interest for IFIs have been highlighted for several years and attracted many arguments among Islamic scholars and public. The increasing public interest on the Islamic Banking since 1970s has been driven by the increasing sensitivity among Muslims to the relationship between religion and economic activities. With the emergence of IFIs, Muslims community has demanded for an establishment of an accounting body to develop a set of accounting standards that adhere to the Islamic tenets, hence AAOIFI was established. However, the journey of AAOFI in achieving such objective has not been smooth. This paper intended to study the effectiveness of AAOIFI in dealing with the issues of zakah and riba for IFIs by examining the disclosure practice of 25 IFIs worldwide. Based on the analysis conducted, it is concluded that the extents of disclosure by the IFIs are much lower than the AAOIFI requirements. The study also found that leverage and origin factors might contribute to the level disclosures of zakah and financial products. In addition, the test performed also revealed that the adopters of AAOIFI do provide more disclosure as compared to the non-adopters. However, the mean result is relatively low to suggest full compliance with the AAOIFI standards.

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Luke, Belinda. "Strategic entrepreneurship in New Zealand's state-owned enterprises underlying elements and financial implications : a thesis submitted to Auckland University of Technology in fulfilment of requirements of the degree of Doctor of Philosophy (PhD), 2009." Click here to access this resource online, 2009. http://hdl.handle.net/10292/658.

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The concept of strategic entrepreneurship has received increased attention over the past ten years. Viewed as the intersection of entrepreneurship and strategy, this field of research is populated by conceptual studies which focus mainly on the nature and perceived benefits of strategic entrepreneurship. Similarly, the study of entrepreneurship in a public sector context has gained increasing support in recent years, but also remains underexplored. To address these gaps, this thesis considers: What are the underlying elements and financial implications of strategic entrepreneurship in New Zealand’s state-owned enterprises [SOEs]? New Zealand’s SOE sector, comprising 17 government-owned, commercially focused organisations, is considered to be a prime subject for this research. Well known for their implementation of new public management [NPM], many New Zealand SOEs have also been publicly recognised as both innovative and entrepreneurial. The research question is addressed by first developing a preliminary framework of strategic entrepreneurship from literature on entrepreneurship and strategy. This framework is then examined in the context of case studies on activity which is entrepreneurial and/or strategic within 12 of the 17 SOEs operating in New Zealand as at 2006. Transcripts from a series of interviews, and publicly available documents are analysed thematically. SOEs’ financial statements over a five year period are also analysed. The thesis contributes in two broad areas. First, much-needed empirical support is lent to the concept of strategic entrepreneurship. Key elements of strategic entrepreneurship identified include opportunity identification, innovation, acceptance of risk, flexibility, vision, growth, and leveraging from core skills and resources such that existing knowledge and skills are transferred and applied to create new products, services, and markets. Important supporting elements identified include an open, flexible, and progressive culture, operational excellence, and cost minimisation. The nature of each of these elements is also investigated. A detailed understanding of the relationship between strategic entrepreneurship and wealth creation reveals various internal and external factors which may influence the nature and strength of the relationship. These factors include changes within the organisation, as well as changes in the economic and political environment, and are important influences on the resulting returns realised. Second, this thesis offers valuable evidence in support of emerging change in the public sector towards the adoption of strategic entrepreneurship. Support for the value of NPM is provided, with clear evidence of financial returns from New Zealand’s SOE sector. Further, a key finding is the structured and systematic approach to entrepreneurial activity within the context of NPM in several New Zealand SOEs. Such behaviour is referred to in this thesis as new public entrepreneurship. This form of activity offers the potential for competitive advantage and financial gain traditionally associated with entrepreneurial activity, but also limits the respective risks through its structured, systematic approach.

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44

Buhr, Klaus. "Volatility, price-discovery and trading volume in Australian equity index and option markets : a dissertation presented in partial fulfilment of the requirements for the degree of Doctor of Philosophy in Finance at Massey University, Auckland, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/1202.

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This dissertation investigates the information considerations of volatility, pricediscovery and the relationship change in volume and volatility resulting from index derivatives transactions on financial markets in Australia. The impact of information on volatility was investigated in the essay one, as volatility is a key factor for accurately pricing derivative securities. I assessed the forecast accuracy, unbiasedness and information content of volatility forecasts, based on implied volatility and conditional volatility models for the S&P/ASX 200 Index Options market in Australia. The conditional volatility models produce the most accurate forecasts and are robust when forecasting into short time horizons. Essay two, investigates the information content of the index and option markets in the price-discovery process. Based on the above volatility results, the long-run equilibrium relationship between the share price index and the implied price of the share-price-index option was investigated. Causality was determined to show which market leads the other. Information share measures were used to gauge the contribution of the share price index and index option markets to the price-discovery process. Unambiguous evidence shows the index market leads the options market and the former contributes more to price-discovery than the latter. In essay three, I investigate the dynamic relationship between the future price volatility of the S&P/ASX 200 Index and the trading volume of the S&P/ASX 200 Index Options to explore the informational role of option volume in predicting price volatility. I found the contemporaneous call options volume have a significant strong positive feedback effect on the implied volatility, but the contemporaneous feedback effect of volume on the TARCH volatility is insignificant. The contemporaneous feedback effects from the implied volatility and the TARCH volatility to the call options volume are positive, significant and strong.

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45

Anderson, Luke William. "An analysis of the interval of observation and the risk in stocks : a thesis presented in partial fulfilment of the requirements for the degree of Master of Business Studies in Finance at Massey Unviersity, Palmerston North, New Zealand." Massey University, 2008. http://hdl.handle.net/10179/1026.

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This research examines how the interval of observation affects the assessment of risk in stocks. I do this by analysing the economic and statistical significance of the worst returns on stocks, and by analysing the relationship between the interval of observation and factors which are thought to affect the return on stocks. This research shows the interval of observation used to assess the risk in stocks is important and the conclusions change considerably depending on how the data is drawn. In addition, the results indicate an investor’s time horizon is important in deciding their asset allocation and the style of investment should be suitable for the time horizon selected.

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46

Деревянко, Богдан Володимирович, Bogdan Derevyanko, Ксенія Андріївна Писана та Kseniya Pysana. "Забезпечення інтересів вкладників банківських установ у сучасних українських реаліях". Thesis, Ірпінь: УДФС, 2016. http://dspace.puet.edu.ua/handle/123456789/6662.

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Фундаментальні зміни до Закону України «Про систему гарантування вкладів фізичних осіб» щодо захисту клієнтів банківських установ закріплюють право вимоги до небанківської фінансової установи, що, на нашу думку, суттєво скоротять судові процеси з даних питань з боку осіб, права яких було порушено протизаконною діяльністю банку. Фундаментальные изменения в Закон Украины «О системе гарантирования вкладов физических лиц» о защите клиентов банковских учреждений закрепляют право требования к небанковскому финансовому учреждению, что, по нашему мнению, существенно сократит судебные процессы по данным вопросам со стороны лиц, права которых были нарушены противозаконной деятельностью банка. Fundamental changes to the Law of Ukraine "On the system of guaranteeing deposits of individuals" to protect customers of banks recognizing the right requirements for non-bank financial institutions that, in our view, significantly reduce litigation on these issues by individuals whose rights have been violated illegal activities Bank.

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47

Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко, Bohdan Volodymyrovych Derevianko, Ксенія Андріївна Писана, Ксения Андреевна Писаная та Kseniya Andriyivna Pysana. "Забезпечення інтересів вкладників банківських установ у сучасних українських реаліях". Thesis, Університет державної фіскальної служби України, 2016. http://essuir.sumdu.edu.ua/handle/123456789/53413.

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Фундаментальні зміни до Закону України «Про систему гарантування вкладів фізичних осіб» щодо захисту клієнтів банківських установ закріплюють право вимоги до небанківської фінансової установи, що, на нашу думку, суттєво скоротять судові процеси з даних питань з боку осіб, права яких було порушено протизаконною діяльністю банку.
Фундаментальные изменения в Закон Украины «О системе гарантирования вкладов физических лиц» о защите клиентов банковских учреждений закрепляют право требования к небанковскому финансовому учреждению, что, по нашему мнению, существенно сократит судебные процессы по данным вопросам со стороны лиц, права которых были нарушены противозаконной деятельностью банка.
Fundamental changes to the Law of Ukraine "On the system of guaranteeing deposits of individuals" to protect customers of banks recognizing the right requirements for non-bank financial institutions that, in our view, significantly reduce litigation on these issues by individuals whose rights have been violated illegal activities Bank.

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48

Teh, Chor Tik. "Compliance and impact of corporate governance best practice code on the financial performance of New Zealand listed companies : a thesis presented in partial fulfilment of the requirements for the degree of Doctor of Business and Admnistration at Massey University, Auckland campus, New Zealand." Massey University, 2009. http://hdl.handle.net/10179/1004.

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The corporate governance best practice code (Code) of the New Zealand Exchange (NZX) came into effect on October 29, 2003. However, so far there is no systematic study of compliance with and impact of NZX Code on the performance of NZX companies. This study attempts to provide some answers to the perceived knowledge gap. The NZX Code recommends certain governance mechanisms to enhance corporate performance. The mechanisms analysed in this study are the percentage of independent directors, duality, presence of board subcommittees (audit, remuneration, and nomination), and the performance evaluation of board and individual directors. This thesis examines the possible relationship between recommended governance structures and the performance of NZX companies for the years 2003 (pre-Code) and 2007 (post Code), using data from the same 89 companies for each year. Although the number of companies adopting the NZX structures has increased, the rate of full compliance of the Code remains disappointingly low, rising from 5.6% in 2003 to just 22.5% in 2007. Probably due to the small sample size relative to the number of independent variables, and the problem of co-linearity, the multiple linear regression results do not seem to be conclusive and may be unreliable as the basis to form any formal statistical inference. However, treating the 89 companies as the whole population (89 out of 90), and using a simpler and more descriptive statistical tool to analyse the impact of individual independent variables on firm performance, the 2007 results show a consistent pattern of a positive relationship between Code compliance and firm performance, assuming all other factors being constant. This positive relationship is further reinforced by dividing the population into the various industry groupings as classified by the NZX, which also results in a consistent pattern of companies which comply fully with the Code structures financially outperforming companies that only partially comply with the Code during 2007. Surprisingly, listed companies adhering to the Chairman/CEO dual role do not seem to have impacted negatively on firm performance, contrary to agency theory expectation.

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Leos, Leonard Rouleau Paul Wadsworth Mark. "Budget scoring of alternative financing methods for defense requirements." Monterey, Calif. : Naval Postgraduate School, 2007. http://bosun.nps.edu/uhtbin/hyperion-image.exe/07Jun%5FLeos%5FMBA.pdf.

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"Submitted in partial fulfillment of the requirements for the degree of Master of Business Administration from the Naval Postgraduate School, June 2007."
Advisor(s): Summers, Donald ; San Miguel, Joseph. "June 2007." "MBA professional report"--Cover. Description based on title screen as viewed on August 15, 2007. Includes bibliographical references (p. 37-38). Also available in print.

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Leos, Leonard, Mark Wadsworth, and Paul Rouleau. "Budget scoring of alternative financing methods for defense requirements." Monterey California. Naval Postgraduate School, 2007. http://hdl.handle.net/10945/10247.

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MBA Professional Report
This research investigates procurement scoring and the Department of Defense's (DoD) use of alternative financing methods, such as leases and public-private ventures. One of the major impediments to using alternative forms of procurement financing for acquiring defense capabilities is in the budgetary treatment, or "scoring," of these initiatives by the Congressional Budget Office (CBO), the Office of Management and Budget (OMB) and the congressional Budget Committees. The current scoring policy that has been applied to many initiatives essentially negates the financial advantage for using alternative forms of financing. Therefore, this research examines existing policies and their adherence to statutes and the role of the various government organizations and committees in actual recording of obligations and outlays related to financing alternatives used by federal agencies. Preliminary evidence suggests that this emerging area has major importance for future DoD acquisitions in a resource-constrained environment. Included are recommendations for changes in budgetary scoring that encompass the full scope of federal obligations and expenditures while promoting efficient, more rapid and fiscally responsible acquisitions.

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