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A Framework for the use of Discount Rates in Actuarial Work
A Framework for the use of Discount Rates in Actuarial Work

... The family of budgeting calculations covers those where the measurement of the liability is approached from the viewpoint of how the liability is going to be financed. The discount rate used in such calculations is often chosen relative to the expected returns from a particular investment strategy. ...
First Quarter 2007 Earnings Presentation
First Quarter 2007 Earnings Presentation

... The Company uses measures excluding specific items in evaluating its results between periods without regard to specific items that adversely or positively affect its EBITDA and net earnings (loss). “Free cash flow” is a non-GAAP measure, calculated as EBITDA after capital expenditures, interest and ...
The Green Paradox of the Economics of Exhaustible Resources by
The Green Paradox of the Economics of Exhaustible Resources by

... γq, Sinn (2008) deftly uses arbitrage between adjacent periods (times t and t+1) to make the argument for the green paradox. Let C(q,Q) = g(Q)q, where g ' (Q) < 0 and q = -dQ/dt. This case is special but only slightly so: it assumes constant marginal cost at any point in time, but increasing costs a ...
World Financial Markets, 1900-1925
World Financial Markets, 1900-1925

... not measured at the same time, the indices are not constructed in the same way, and the data coverage of each national market is not complete. The negative effects of combining different studies is likely to be serious. For example, Schwert (1990a) has shown that the effects of using the average of the ...
Document
Document

... Headlines for 2014 LaingBuisson Nurseries Report  Good rise in demand, as total children attending nurseries increased by over 6% between mid 2013 and mid 2014. (Driven by stronger economy & 2 year old places expansion)  Real spending on UK children’s nurseries up by over 4%, (Driven by demand gr ...
0000930413-12-002776 - Investor Relations
0000930413-12-002776 - Investor Relations

... Business. Gartner, Inc. is a global information technology research and advisory company founded in 1979 with its headquarters in Stamford, Connecticut. Gartner delivers its products and services through three business segments: Research, Consulting, and Events. When used in these notes, the terms “ ...
Term Sheet Indian Railway Finance Corporation Limited 8.23
Term Sheet Indian Railway Finance Corporation Limited 8.23

... under the provisions of the I-Tax Act, as applicable, from the date of realisation* of the cheque(s) Amounts liable to be /demand draft(s)/any other mode or three days from the date of receipt of the Application (being the date Refunded of presentation of each Application as acknowledged by the Bank ...
On The Applicability Of The Capital Asset Pricing Model
On The Applicability Of The Capital Asset Pricing Model

... of a stock market on industry betas. Research has provided mixed evidence that the industrial composition of a stock market can explain the magnitude of industry betas (Roll, 1992; Heston and Rutheworst, 1994; Lally, 2004). Because of the backwardness of the information infrastructure further challe ...
What is Finance?
What is Finance?

... govern audited financial statements  The objective of GAAP is to provide a consistent account of a firm's financial status based on historical cost, where revenues and expenses are matched over the appropriate time period. ...
A Theory of Salient Economic Fluctuations
A Theory of Salient Economic Fluctuations

... workers too much. They thus make a lower profit than they expected. By contrast, if the downside payoff is more salient, the demand for workers will be too low, so will be the equilibrium wage and investors will make a higher profit than they expected. A delicate issue is to define what payoffs inve ...
Deriving Market Expectations for the Euro-Dollar
Deriving Market Expectations for the Euro-Dollar

... Traders’ expectations influence the volatility of asset prices and the hedging strategies in both assets and derivatives’ markets. Obtaining information about these expectations is therefore relevant for both market participants and policy-makers. Indicators of uncertainty and market sentiment are c ...
CASH AMERICA INTERNATIONAL INC
CASH AMERICA INTERNATIONAL INC

... We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. The Plan is n ...
Memo 7 – Consequences of an increased loan-to
Memo 7 – Consequences of an increased loan-to

... bonds. Because the covered bond market is the largest bond market in Sweden, it is natural for Swedish investors to invest in them. Similarly, it is natural for foreign investors wishing to invest money in Sweden to buy Swedish covered bonds. The primary owners of Swedish covered bonds are insurance ...
Gross Capital Formation in Vietnam - United Nations Statistics Division
Gross Capital Formation in Vietnam - United Nations Statistics Division

... • Changes in inventories ▫ For materials, raw materials, fuels and semi-finished products and finished products use the price index of materials for each group to convert the current price estimates to constant prices. ▫ For capital formation of unfinished products use the price index of the main m ...
Public Debt and Total Factor Productivity
Public Debt and Total Factor Productivity

... variables. If the credit constraints are sufficiently tight, low interest rates permit the government to run Ponzi schemes, i.e. to roll over unbacked government debt indefinitely, so that permanent primary deficits can be sustained. Such economies typically have two steady states. One steady state ...
ING Belgium International Finance (Luxembourg)
ING Belgium International Finance (Luxembourg)

... SA/nv in its capacity of Distributor of the Notes. Therefore it is not and should not be interpreted as a recommendation to subscribe, or advice or recommendation to conclude any transaction. Moreover this Product Sheet is communicated or made available by ING Belgium SA/nv and is not based on an ex ...
Ahlsell AB Q1 2017 interim report presentation Final Short
Ahlsell AB Q1 2017 interim report presentation Final Short

... PPE  (Work  wear  and  shoes) ...
JAPANESE FINANCE: A SURVEY
JAPANESE FINANCE: A SURVEY

... particularly from the U.S. viewpoint. They concern: the apparently low corporate cost of capital, low real interest rates, high equity prices, high land prices, and the rising real yen. The paper surveys writings on these issues, in brief enough form that one can see how the questions fit together. ...
debt into growth: how sovereign debt accelerated the first industrial
debt into growth: how sovereign debt accelerated the first industrial

... slow capital formation slowed down structural change because it was limited by the self-financing ability of entrepreneurs. A second aspect of the Industrial Revolution that our framework sheds light on is the social change engendered by the Industrial Revolution. Britain’s nobility in 1700 held the ...
Great_Depression
Great_Depression

(ZMD-TSX) -$0.28 Target - $0.55 (BUY)
(ZMD-TSX) -$0.28 Target - $0.55 (BUY)

... Bundling strategies aim at protecting existing commodity revenue streams by removing pricing transparency. As an affinity group, a potential population of over 20,000 physicians can be profitable to Telus. The PDA provided by ZMD can be activated for voice/data, as required by the physician. ZMD pro ...
Chapter 8: Tax-Deferred Exchanges
Chapter 8: Tax-Deferred Exchanges

Capital Markets
Capital Markets

... Loanable Funds ...
Market force, ecology and evolution
Market force, ecology and evolution

... and fat tails.2 These facts are difficult to reconcile with rational expectations equilibrium. This paper develops a simple nonequilibrium theory of price formation that naturally explains the internal dynamics of prices and markets. The central goals are: (i) to provide a treatment of price formati ...
Myth 4: Funding reduces public spending on pensions.
Myth 4: Funding reduces public spending on pensions.

... will be higher with funded schemes. In a famous 1973 paper, economist Martin Feldstein claimed that the United States' PAYG social security system reduced personal saving by about 50 percent, and the country's capital stock by 38 percent. The connection between funding and growth is complex, however ...
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Stock selection criterion

Stock selection criteria are methods for selecting a stock for investment. The stock investment or position can be ""long"" (to benefit from a stock price increase) or ""short"" (to benefit from a decrease in a stock's price), depending on the investor's expectation of how the stock price is going to move. The stock selection criteria may include systematic stock picking methods that utilize computer software and/or data.
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