Search results for " statement"
showing 10 items of 97 documents
Verwaltungs-Bericht der Rigaschen Stadt-Cassa für das Jahr 1867
1868
Does the Pension System’s Income Statement Really Matter? A Proposal for An NDC Scheme with Disability and Minimum Pension Benefits
2019
This paper develops a full accounting model for monitoring the solvency of a notional defined contribution (NDC) pension scheme with disability and minimum pension benefits. Using the annual report of the Swedish pension system as a benchmark (TSPS, 2019), we extend the “Swedish” actuarial balance developed by Perez-Salamero et al. (2017) by adding an income statement which fully explains the reasons behind the changes in the system’s solvency by type of benefit. In line with the reference model, assets and liabilities are measured at present value at each reporting date, and changes in present value are reported in each period as income or expenses and are included on the income statement.…
Bot or not? a case study on bot recognition from web session logs
2018
This work reports on a study of web usage logs to verify whether it is possible to achieve good recognition rates in the task of distinguishing between human users and automated bots using computational intelligence techniques. Two problem statements are given, offline (for completed sessions) and on-line (for sequences of individual HTTP requests). The former is solved with several standard computational intelligence tools. For the second, a learning version of Wald’s sequential probability ratio test is used.
Importance of soil science in the European Green Deal
2021
This is the Congress inauguration statement of Professor Carmelo Dazzi (President of the European Society for Soil Conservation) to the international conference “Sustainable Management of Cultural Landscapes in the context of the European Green Deal”, held in Santo Stefano di Camastra (Sicily, Italy) jointly organized by the European Society for Soil Conservation and the European Ecocycles Society on November 9-14, 2021.
Profili storico-comparativi in tema di rendicontazione sociale delle imprese nei sistemi normativi di Italia e Francia
2021
Nel solco delle attuali tendenze della comunicazione esterna delle imprese verso modelli integrati di sustainability reporting, il paper intende contribuire ad un’interpretazione sistematica degli sviluppi normativi della rendicontazione, con particolare riferimento ad Italia e Francia. I risultati della disamina storica di detti sviluppi, pur nell’alterità dei percorsi seguiti dai due paesi, mostrano una tendenziale convergenza dei comportamenti rendicontativi prescritti ed attuati in essi. Tale convergenza è compatibile con “soluzioni” di integrazione teorica delle varie proposte di comunicazione entro un modello unitario di più ampia generalità a valere per contesti di applicazione relat…
L'analisi economico aziendale dei risultati di bilancio delle aziende vitivinicole siciliane imbottigliatrici "grandi" nell'esercizio 2020
2021
Abstract The subject of the previous contribution is the analysis of the financial statements of Sicilian large" wineries bottlers, with particular reference to 2020. The conditions of resistance to the pandemic phenomenon still underway were examined, the strategies implemented to counteract the reduction in turnover and the economic results from the twenty-three companies examined. In general, the companies have shown good sealing ability, despite a generalized loss in turnover of around 20%, in a positive recovery currently underway in 2021.
Bank Reliability Assessment Model: Case of Latvia
2020
Reliable and stable banks are an important precondition for the sustainable development of national economy. The objective of the chapter is to design a model allowing assessment of bank reliability in the context of bank financial strength. The model is designed using publicly available financial statement data of Latvian commercial banks, in the period of 2003–2016, macroeconomic data as well as aggregate statistical data of Latvian banking sector. The model allows calculation of ratings reflecting reliability level of banks. The model is designed based on the multiple choice model ordered logit. The chapter identifies the most important factors reflecting reliability level of banks, incl…
Italian Association of Sleep Medicine (AIMS) position statement and guideline on the treatment of menopausal sleep disorders
2019
Insomnia, vasomotor symptoms (VMS) and depression often co-occur after the menopause, with consequent health problems and reductions in quality of life. The aim of this position statement is to provide evidence-based advice on the management of postmenopausal sleep disorders derived from a systematic review of the literature. The latter yielded results on VMS, insomnia, circadian rhythm disorders, obstructive sleep apnea (OSA) and restless leg syndrome (RLS). Overall, the studies show that menopausal hormone therapy (MHT) improves VMS, insomnia, and mood. Several antidepressants can improve insomnia, either on their own or in association with MHT; these include selective serotonin reuptake …
Do social enterprises walk the talk? Assessing microfinance performances with mission statements
2019
We study mission drift in social enterprises by examining whether these organizations stick to the actual mission enshrined in their mission statements. We use data from microfinance organizations (MFOs), a homogeneous group of social enterprises which have been scrutinized—and sometimes criticized—for mission drift. We focus on three publicly recognized and non-mutually-exclusive microfinance social missions identified by previous studies: poverty alleviation, women's empowerment, and rural financial inclusion. Based on hand-collected data from 199 MFOs worldwide, our results suggest strong coherence between social missions and actual practices. Hence, we argue that, with respect to MFOs' …
A Social Insurance Accounting for a Notional Defined Contribution Scheme Combining Retirement and Long-Term Care Benefits
2018
This paper develops a social insurance accounting model for a notional defined contribution (NDC) scheme combining retirement and long-term care (LTC) contingencies. The procedure relies on standard double-entry bookkeeping and enables us to compile a “Swedish” type actuarial balance sheet (ABS) following a framework equivalent to an open group approach. This methodology is suitable for reporting the system’s solvency status and can show periodical changes in the system’s financial position by means of an income statement. The information underpinning the actuarial valuation is based on events and transactions that are verifiable at the valuation date, without considering expected future tr…