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151.
This paper contrasts three different arbitrage-based models for the pricing of GNMA securities, and analyzes the effect of different assumptions about the call policy pursued by the issuers of the underlying mortgages. Both the nature of the interest-rate uncertainty captured by the model and the assumed call policy have a major effect on the yield differentials predicted between GNMA securities and Treasury Bonds. 相似文献
152.
We re‐examine the benefits of using a broader set of research methods to address key questions associated with the resource‐based view (RBV) of the firm. In responding to Levitas and Chi, we consider how research inside organizations can complement and augment research relying on secondary data. Copyright © 2002 John Wiley & Sons, Ltd. 相似文献
153.
This study examines the effect of the ‘Everything But Arms’ (EBA) trade preferences regime on exports from the African, Caribbean and Pacific countries (ACP) to the European Union (EU). With this aim, an augmented gravity model is estimated for exports from the 79 ACP countries to the EU‐15 for the time period of 1995—2013 using panel data techniques. The results are used to quantify the effect of the eligibility for EBA preferences on the export performance of the ACP least developed countries (LDCs) and to relate it to the impact of official development assistance on exports. In addition to their separate effects, the combined impact of EBA and aid flows is examined. The main results do not provide evidence for an additional positive effect of the EBA agreement on the export performance of the ACP LDCs. However, receiving aid shows a significant and positive effect on exports from EBA‐eligible ACP countries to the EU‐15, supporting an EU development strategy that includes both sorts of assistance, aid and trade preferences. 相似文献
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Alan Reinstein Natalie Tatiana Churyk S. Sam Berde 《Journal of Corporate Accounting & Finance》2012,23(4):55-60
In 2009, the Financial Accounting Standards Board issued Statement of Financial Accounting Standards (SFAS) No. 167 (ASC 810), which broadens the number of entities that will consolidate formerly unconsolidated off‐balance‐sheet assets and liabilities and otherwise changes greatly the framework for consolidated financial statements. Many entities had used qualifying special purpose entities and other vehicles to prevent them from applying the consolidation provisions of Financial Interpretation No. 46 (Revised) (FIN 46(R)), Consolidation of Variable Interest Entities. This article summarizes the provisions of the new standard and provides examples of its application in order to help practitioners implement these provisions and provide guidance to companies and clients. © 2012 Wiley Periodicals, Inc. 相似文献
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Terence J. Cooke‐Davies Lynn H. Crawford Thomas G. Lechler 《Project Management Journal》2009,40(1):110-123
This article illustrates one aspect of the concept of “fit” between an organization's implementation of project management and its organizational context by exploring how the underlying drivers of an organization's strategy might influence not only the nature of the projects that it undertakes, but also the appropriateness of the arrangements that it makes to manage those projects. Using a model conceptualized from the literature on strategic management, an analysis of four organizations that have made significant investments in project management over the past 5 years supports the hypothesis that the degree of “fit” between an organization's strategic drivers of value and the configuration of its project management system influences the value it obtains from project management. 相似文献
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Douglas KS 《Nursing economic$》2012,30(3):167-9, 178
What would staffing look like if we committed to end-of-life experiences that were designed to honor the needs of the person dying, their loved ones, and the needs of the nurses and care team involved in the dying experience? When we think about the experience of death in a health care setting, it is essential we look at the needs of both patients and caregivers. Attending to the needs of patients and their families facing death, even if well defined, can be difficult to design into staffing plans and budgets in a way that would not put an organization at further financial risk. If we are going to commit to staffing practices that honor dying, in all it's dimensions and for all who are potentially impacted, we will most likely have to step outside traditional thinking to find answers. 相似文献