O ponto fulcral da sociedade, independentemente da época ou país, é o tempo de vida. Antigamente, atingir os 60 anos era motivo de celebração especial. Agora, no século XXI, é comum atingir os 65 anos. O paradigma do ciclo de vida tem mudado bruscamente e encontramos numa situaç…
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The financial crisis of 2007-2009 raised concerns regarding countries’ abilities to rescue their largest banks should a new crisis emerge. By focusing on European Union banks from 2001 through 2019, this dissertation investigates the impact of both absolute and systemic bank siz…
A necessidade de avaliar uma empresa é, de um modo geral, um imperativo, visto que surge associada a mudanças significativas e tomada de decisões que poderão causar um grande impacto no sucesso da mesma. Assim, a qualidade da avaliação realizada é decisiva, devendo assentar em m…
As opposed to the well developed and understood equity markets, the energy markets are still in their infancy. The explosion of contracts, of both the primary and derivative types, are testament both to the existing size and the untapped growth potential of this exciting industr…
Performance measures do not just capture an organization's 'good performance'; they intervene in the valuation and construction of what counts as 'good' so it can be valued, enacted, and measured. This is the central theme of this thesis. Using a performativity lens, and drawing…
The objective of this thesis is to investigate the preferences of individuals for the management of upland landscapes in the UK. Environmental valuation techniques are becoming an increasingly important tool in the development of environmental management policy, however, they ar…
Widespread arsenic contamination of groundwater in Bangladesh places the health of millions of Bangladeshis in jeopardy. Ninety-five percent of the population of Bangladesh is estimated to rely on groundwater for drinking purposes and naturally occurring arsenic contaminates ove…
In the financial turmoil of 2008, U.S. firms reported debt-ratios that differed from the debt-ratios calculated from balance sheets. The problem is that investors bought common stock expecting initial investment return and lost money when companies delisted. The purpose of this …
Bu çalışmada TFRS 13 Gerçeğe Uygun Değer Ölçümü Standardında yer alan gerçeğe uygun değer hiyerarşisinin kullanılma düzeyi ve ilişkili olduğu bazı değişkenlerin açıklanması hedeflenmiştir. Bu amaçla çalışmanın birinci bölümünde değer ve değerlemeye ilişkin kavramlara değinilmiş,…
21. yy da dünyanın küreselleşmesi ve bu sürecin artarak devam etmesi, devletler ve kıtalar arası artan ekonomik ilişkiler, çok uluslu ve uluslararası şirket sayısının artması, bu şirketlerin dünyanın uzak bölgelerinde faaliyet göstermesi gibi sebeplerle denetime olan ihtiyaç art…
This dissertation consists of three essays that use applied econometric analysis and other analytical methods from various economic fields, including regional and urban economics, natural resource economics, housing economics, and sports economics. In all three essays, I use hou…
Fabricated in unlimited series and sold at cost, the sculptures produced by Charlotte Posenenske between 1966 and 1967—modular wall reliefs, interactive cubic structures, and tubular geometric units whose installation requires collective decision making—were meant to confront bo…
This dissertation addresses third party evaluation in markets, and provides four interrelated chapters to help advance our understanding of the relevant issues on the topic. Chapter 1 offers a multidisciplinary literature review that brings together prior research within a relat…
This limited scope dissertation assesses whether banks registered in terms of the Banks Act no. 94 of South Africa (South Africa, 1990) are classifying financial instruments into their appropriate fair value hierarchy level, as well as the extent to which they are complying with…
This thesis consists of two self-contained studies in Debt Valuation Adjustments (DVAs). The first study is motivated by the debate about the introduction of the Fair Value Option for financial Liabilities (FVOL) and the requirement to recognize and separately disclose DVAs in f…
The choice of selecting value or growth stocks for investment with the aim of maximising returns is referred to as “Value Investing”, and to a rational investor, selecting between these stocks are based on but not limited to, factors such as P/E, P/B and P/CF multiples. There is…
The affordability assessment prescribed by the National Credit Act 34 of 2005 did not contain sufficient provisions to allow the credit provider to accurately determine if the consumer could afford the proposed credit agreement. The National Credit Regulations Including Affordab…
The problem addressed by this study was the high millennial voluntary turnover rate that creates increased organizational cost due to rehiring and retraining replacements from the voluntary turnover. The dissertation research utilized a qualitative case study to explore how the …