Search results for "country"
showing 10 items of 709 documents
Do Large European Banks Differ in their Derivative Disclosure Practices? A Cross-country Empirical Study.
2019
Risk disclosure has strategic importance for the efficiency of financial markets and overall financial stability. It plays a pivotal role in strengthening market discipline and building trust to improve relationships with stakeholders in banking. Risk reporting has taken a growing importance in banking over the last years. The topic of this paper is derivative reporting in banking. The authors employ content analysis to conduct an empirical study on a sample of large European banks. The authors propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed in this research is able to capture a considerable amount of information b…
ICT Barriers and Critical Success Factors in Developing Countries
2013
Since the early 1990s, Information and Communication Technology (ICT) has been perceived as a catalyst for development. However, the UNICEF State of the World’s Children Report 2011 acknowledges that the poor in many developing countries remain largely excluded from ICT and its benefits. This paper aims to address three issues. Firstly, identify ICT barriers in the literature from 2000 to 2011. Secondly, identify ICT barriers through empirical findings and thirdly, categorize these barriers into critical success factors. These aims are achieved by comparing the findings in the literature to our recent empirical results. Two methodologies are used in this study, namely, a systematic literatu…
Methodology and trends for an intelligent transport system in developing countries
2018
Abstract Increasingly, the technologies that are used in telecommunications contribute to improve intelligent transport systems. These technologies are systems that offer several concepts like vehicular ad hoc networks, which allow reduction of traffic accidents, traffic congestion and consequently increase road safety and the comfort of road users. Developing countries in general and those of sub-Sahara in particular do not have telecommunication infrastructures, even road infrastructures for the implementation of an intelligent transport system. Moreover, with the serious increase in vehicles in these countries, the problem of traffic regulation arise especially in the inter-urban context…
Competition and cooperation for intermodal container transhipment: A network optimization approach
2018
Abstract This study presents an analysis of cross-border competition and cooperation between ports in Bangladesh and India. Nepal and Bhutan are countries without access to seaports — two landlocked countries in South Asia, depending solely on the Indian port of Kolkata for their international seaborne trade. Alternatives do exist in the Bangladeshi ports of Chittagong and Mongla but these are not exploited, in spite of trade agreements that allow access to a third country's port, and/or crossing the land of a third, intermediate, country. We formulate a mixed integer linear programming optimization model to find the optimum economic benefit of port users (serving Bhutan, Nepal and Northeas…
Russian-Speaking Immigrant Teachers in Finnish Classrooms: <i>Views and lived experiences in Finnish education</i>
2017
Success of integration depends, amongst other things, on immigrants’ involvement in the host country’s education. Educational differences between home and host countries can either promote or hinder academic progress of immigrants and, consequently, overall process of their integration. The goal of this study is to investigate what effect differences between educational systems of Finland and neighbouring Russia may have on professional induction of Russian-speaking immigrant teachers in Finland. This is done through researching experiences of Russian-speaking teachers in Finnish education. Their views and interpretations of their own eligibility and Finnish schooling practices lay foundati…
Israel. Política económica en Israel
2018
This document presents the forecast of macroeconomic developments compiled from different sources as World Bank, International Monetary Fund, Bank of Israel, OECD, etc., in December 2018 regarding the main macroeconomic variables—GDP, inflation, unemployment, foreign trade and the real growth rate. According to international institutions staff forecast, gross domestic product (GDP) and other main macroeconomic indicators are projected till 2018 final results. We analyse the main economic data for a five years period in order to study the yearly results of the economy of Israel. Este documento presenta el pronóstico del desarrollo macroeconómico general de Israel, a parti…
La patria potestad prorrogada y la patria potestad rehabilitada en el nuevo proyecto de ley de reforma de la legislación civil y procesal para el apo…
2021
It is intended to analyze and reflect in the present work about the institution of the extension of parental authority and parental authority rehabilitated in the new regulation in the Draft Law that reforms the civil and procedural legislation to support people with disabilities in the exercise of their legal capacity. In this project, the extended parental authority and the rehabilitated parental authority are eliminated from the scope of disability, following a criterion that demands the treatment of people with disabilities with the attention that their specific situation requires, eliminating a regime that seems contrary to the system of promoting the autonomy of adults with disabiliti…
Do Cross-Country Differences in Accounting Conservatism Explain Variations in the Degree of Investor Diversification?
2009
We show that the level of conditional accounting conservatism of foreign markets is significantly and positively associated with decisions to diversify portfolios internationally. This positive association could be either because conditional conservatism per se is attractive to international investors, or because the un-modelled factors that attract foreign investors to a country also cause these countries to adopt conditionally conservative accounting practices. However, if conditional conservatism serves to alleviate foreign investors’ concerns related to insiders having asymmetric access to information then one would also expect the chosen mode of entry into a foreign market (as foreign …
Investor Sentiment and Accruals Anomaly
2017
This paper examines whether investors’ sentiment affectsaccruals anomaly across 15 European countries. In line with recent evidence for the U.S., we find that sentiment causes accruals mispricing across European countries. The effect is pronounced for stocks whose valuations are highly subjective and difficultto arbitrage. Our results also reveal evidence in favor of managers' opportunistic disclosure behavior. The accruals reported are higher in high sentiment periods as compared with low sentiment periods. Our cross-country analysisprovidesevidence that sentiment influences accruals anomaly in countries with weaker outside shareholder rights, lower legal enforcement, lower equity market d…
Forecasting Latin America’s Country Risk Scores by Means of a Dynamic Diffusion Model
2013
Over the last years, worldwide financial market instability has shaken confidence in global economies. Global financial crisis and changes in sovereign debts ratings have affected the Latin American financial markets and their economies. However, Latin American s relative resilience to the more acute rise in risk seen in other regions like Europe during last years is offering investors new options for improving risk-return trade-offs. Therefore, forecasting the future of economic situation involves high levels of uncertainty. The Country Risk Score (CRS) represents a broadly used indicator to measure the current situation of a country regarding measures of economic, political, and financial…