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- A. Beam; B. Computational modelling; Advanced composite materials , Porosity, C Advanced beam theory, D buckling response , E Free vibration 2
- A. Poutre ; B. modélisation numérique ; matériaux composites avancés ,Porosité C Théorie des poutres avancé, D. comportement au flambage, E. vibration libre 1
- AAOIFI, Islamic financial accounting standards, financial statements, disclosure and transparency 1
- ab-initio , DFT,LDA , LSDA , LmtART ,pérovskite SrTiO3, propriété structural électronique, 1
- Absurdism-The Myth of Sisyphus-Waiting for Godot-Intertextuality-Meaninglessness-The Absurd Theater 1
- academic achievement, e-learning, English as a foreign language, effects, master students 1
- Academic misconduct; Covid-19 pandemic; higher education; online assessment; teachers 1
- Academic writing,EFLstudents, Master theses, obstacles, supervisors 1
- Acanthus mollis, phytochemical study, polyphenols, antioxidant activity. 1
- Acanthus spinosus; Etude phytochimique ; Activité antioxydante ; DPPH;FRAP. 1
- According to banks from emerging countries exactly from GCC countries covering the whole period from 2000 to 2013, the objective of this thesis is firstly, to investigates whether the use of derivatives instruments makes banks reducing their systematic risks. Secondly, if the increase in performance indexes tends to decrease the use of derivatives instruments, in addition, knowing the effect of the off-balance sheet on derivatives use, and finally, the effect of macro-economic variables on derivatives use. The main results reveal that the use of derivative instruments decrease banks systematic risks, while the performance indexes effect is not obvious, it differ between a negative and a positive effect. However, banks use derivatives with the increase in off balance sheet to hedge from their risks. Finally, the rise of GDP does not give a safety feeling to managers of banks, so they tend to use derivatives to hedge, in addition, they use them also with the increase in inflation and unemployment rates for hedging purposes 1
- Accounting audit 1
- Accounting Consolidation, Accounting Standards, Financial Accounting System (FAS), Shareholder Interests, Tax legislation. 1
- accounting disclosure ,the quality of the accounting information, the financial accounting system 1
- Accounting disclosure, environmental costs, the environmental performance. 1
- Accounting disclosure, quality of financial statements, accounting standards, international accounting 1
- Accounting Education - Accounting profession - Quality of accounting profession - International Accounting Education Standards 1
- accounting education, the accounting profession, international education standards (IESs), professional accountants. Accounting education programs, admission criteria. 1
- Accounting result ,tax result , Algeria , tax compliance 1
- Accounting standards, financial stability, financial market and financial crisis. 1