Дисертації з теми "Financial requirements"
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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.
Повний текст джерелаPalmer, 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.
Повний текст джерелаThis 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.
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.
Повний текст джерелаThesis advisors, Douglas Moses, John Mutty. "March 2001." Includes bibliographical references (p. 141-149). Also available in print.
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.
Повний текст джерелаMack, 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/.
Повний текст джерелаHarvey, 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.
Повний текст джерелаEsperon, 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.
Повний текст джерелаCumbie, 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.
Повний текст джерелаAl-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.
Повний текст джерелаUmoh, 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.
Повний текст джерелаMark, 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.
Повний текст джерелаJohansson, 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.
Повний текст джерелаAl-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/.
Повний текст джерелаHardien, 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.
Повний текст джерелаThis 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.
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.
Повний текст джерелаTese (doutorado) - Universidade Estadual de Campinas, Instituto de Geociencias
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Doutorado
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.
Повний текст джерелаWang, 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.
Повний текст джерелаLarsson, 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.
Повний текст джерелаRahim, 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.
Повний текст джерелаThe 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.
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/.
Повний текст джерелаKirk, 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.
Повний текст джерелаHolm, 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.
Повний текст джерелаEksteen, 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.
Повний текст джерелаAFRIKAANSE 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.
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.
Повний текст джерелаStovrag, 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.
Повний текст джерелаChen, 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.
Знайти повний текст джерелаOlmers, 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.
Повний текст джерелаPurpose: 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.
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.
Повний текст джерелаBackground: 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
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.
Повний текст джерелаScholz, 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.
Повний текст джерелаENGLISH 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.
Attah, Rebecca. "Ghanaian Bank Performance and Ownership, Size, Risk, and Efficiency." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4416.
Повний текст джерелаMadubela, 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.
Повний текст джерелаThe 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.
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.
Повний текст джерелаDiss. Stockholm : Handelshögskolan, 2009
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.
Повний текст джерелаPettersson, 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.
Повний текст джерелаAs 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.
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.
Повний текст джерелаYung, 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.
Повний текст джерелаDelebecque, 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.
Повний текст джерелаBedömningen 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.
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.
Знайти повний текст джерелаGarland, 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/.
Повний текст джерелаPrimary 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)
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.
Повний текст джерелаTo ensure effective management of stress assets of credit institutions necessary to improve the legal base of operations for the sale of credit requirements.
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.
Повний текст джерелаLuke, 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.
Повний текст джерелаBuhr, 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.
Повний текст джерелаAnderson, 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.
Повний текст джерелаДеревянко, 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.
Повний текст джерелаДеревянко, 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.
Повний текст джерелаФундаментальные 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.
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.
Повний текст джерелаLeos, 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.
Повний текст джерелаAdvisor(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.
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.
Повний текст джерелаThis 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.