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Stephen R. Goldberg Joseph H. Godwin 《Journal of International Financial Management & Accounting》1994,5(2):97-119
Beaver and Wolfson (1982 BW) identify economic interpretability and symmetry as desirable properties for financial statement translation. They then analyze translation methods with respect to these properties assuming perfect and complete markets between and within both countries (referred to, here, as the integrated economies case).
This study extends BW's analysis by examining isolated economies characterized by perfect and complete internal markets and a random relationship between prices and exchange rates. In BW's integrated economies case, inflation differentials drive exchange rate changes. No exchange risk exists, although monetary assets are exposed to the risk of unexpected inflation. Isolated economies expose monetary and nonmonetary items to both exchange and inflation risk.
In both cases, economic interpretability and symmetry can be achieved only by current value accounting translated at current exchange rates. In the integrated economies case, symmetry alone is achieved through current value accounting translated by current exchange rates for monetary items and historical costs translated by historical rates for nonmonetary items. In the isolated economies case, symmetry alone is achieved through current value accounting for monetary items and historical cost for non-monetary items, all translated at the current rate. In both cases, including translation gains or losses in income is a condition for these results.
This extension of BW demonstrates (1) the translation rate required for symmetry depends upon the assumed relationship between prices and exchange rates, (2) a well-defined economic scenario exists where historical cost accounting using current rate translation results in symmetry, and (3) the results depend on including translation gains and losses in income. 相似文献
This study extends BW's analysis by examining isolated economies characterized by perfect and complete internal markets and a random relationship between prices and exchange rates. In BW's integrated economies case, inflation differentials drive exchange rate changes. No exchange risk exists, although monetary assets are exposed to the risk of unexpected inflation. Isolated economies expose monetary and nonmonetary items to both exchange and inflation risk.
In both cases, economic interpretability and symmetry can be achieved only by current value accounting translated at current exchange rates. In the integrated economies case, symmetry alone is achieved through current value accounting translated by current exchange rates for monetary items and historical costs translated by historical rates for nonmonetary items. In the isolated economies case, symmetry alone is achieved through current value accounting for monetary items and historical cost for non-monetary items, all translated at the current rate. In both cases, including translation gains or losses in income is a condition for these results.
This extension of BW demonstrates (1) the translation rate required for symmetry depends upon the assumed relationship between prices and exchange rates, (2) a well-defined economic scenario exists where historical cost accounting using current rate translation results in symmetry, and (3) the results depend on including translation gains and losses in income. 相似文献
47.
The conjoint community resiliency assessment measure as a baseline for profiling and predicting community resilience for emergencies 总被引:2,自引:0,他引:2
Odeya Cohen Dima Leykin Mooli Lahad Avishay Goldberg Limor Aharonson-Daniel 《Technological Forecasting and Social Change》2013
Community resilience is a term that describes the community's ability to function amidst crises or disruptions. Community resilience is perceived as a fundamental element in emergency preparedness and as a mean of ensuring social stability in the face of crises, including disasters. However, there is a paucity of empiric evidence for this conjecture. This paper demonstrates the use of the Conjoint Community Resilience Assessment Measurement (CCRAM) for estimating the ability of a community to be resilient in the face of disaster. Six factors of community resilience were identified based on a study conducted in nine small to medium size towns (N = 886): Leadership, collective efficacy, preparedness, place attachment, social trust and social relationship. Multiple logistic regressions yielded the CCRAM protective factors for perceived community resilience. Receiver Operating Characteristic (ROC) analysis confirmed the quality of the CCRAM as a diagnostic tool for perceived community resilience. The CCRAM tool is presented as a potential provider of information for authorities and decision makers as an aid for foreseeing and planning towards the challenges present during emergency times. 相似文献
48.
Residential mortgage markets in both the United States and Canada have recently been dominated by instruments such as variable-rate and short-term rollover mortgages which require borrowers to assume a greater burden of interest rate risk. An outstanding question is whether this approach to risk allocation is Pareto optimal or whether there are other more effective methods of dealing with the risk created by interest rate volatility. This study examines the potential for shifting this risk from the mortgage market to the financial futures market. After considering the rationale for expecting that neither mortgage borrowers nor lenders wish to absorb the high levels of risk present in the existing financial environment, this study discusses the hedging of interest rate risk through financial futures markets. Empirical tests are then performed to evaluate the effectiveness of U.S. futures markets for hedging positions from the U.S. mortgage market. These results indicate that the interest rate risk inherent in residential mortgages can be substantially shifted through one or more positions in the existing futures contracts and long-term, fixed-rate mortgages may still be financially feasible under conditions of interest rate volatility. 相似文献
49.
Technological innovations are the substance of technology and the drivers of its evolution. This process was studied by analyzing the US patent data base, getting information on types of innovation and on their trends.It was found that the evolution of a technology depends upon its annexing multitechnology innovations. Ascending technologies utilize wide-range innovations, while mature technologies utilize narrow-range innovations. The findings are summed up in a model that shows the life cycle of a technology, from emergence to maturity.The model can be applied at a laboratory level, at a firm strategy level, as well as at the national level. Some examples are presented to illustrate applications. 相似文献
50.
A Knowledge Centre is defined as a group of experts in a specific field, with some designated equipment and software.
Such groups were recognized for the first time (in a given matrix organization) as the real carriers of the accumulated knowledge of science and technology disciplines.
To be reckoned as a knowledge centre (K.C.), the group has to be ready to participate in development projects, as well as to lead research for improved technologies and advance knowledge in its field.
It was found that by nurturing knowledge centres, the organization has succeeded in per-forming an interdisciplinary R&D while at the same time maintaining and advancing a strong technology base. The K.C. has some distinctive lifecycle phases. Consequently, the organization applies different considerations and different planning and control methods for each phase. An emerging K.C. needs sensitive care and support. A mature K.C. calls for firm guidance and control, a declining K.C. should be directed to another field, or be dismantled.
This report also describes some of the procedures employed by the organization to maintain and control its K.C.s, and a management attempt to use them as a tool for managing the advancement of technology within the organization. The authors predict that a system of K.C.s may be defined and serve other R&D laboratories in a similar way. This thesis has to be verified by additional studies. Some additional areas for further research are identified, too. 相似文献
Such groups were recognized for the first time (in a given matrix organization) as the real carriers of the accumulated knowledge of science and technology disciplines.
To be reckoned as a knowledge centre (K.C.), the group has to be ready to participate in development projects, as well as to lead research for improved technologies and advance knowledge in its field.
It was found that by nurturing knowledge centres, the organization has succeeded in per-forming an interdisciplinary R&D while at the same time maintaining and advancing a strong technology base. The K.C. has some distinctive lifecycle phases. Consequently, the organization applies different considerations and different planning and control methods for each phase. An emerging K.C. needs sensitive care and support. A mature K.C. calls for firm guidance and control, a declining K.C. should be directed to another field, or be dismantled.
This report also describes some of the procedures employed by the organization to maintain and control its K.C.s, and a management attempt to use them as a tool for managing the advancement of technology within the organization. The authors predict that a system of K.C.s may be defined and serve other R&D laboratories in a similar way. This thesis has to be verified by additional studies. Some additional areas for further research are identified, too. 相似文献