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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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Showing 61 to 64 of 64 (0.01 seconds)| 61 |
非計量的主成分分析と数量化III類に基づくリッカート尺度の正当性の吟味村上, 隆 04 1900 (has links)
科学研究費補助金 研究種目:基盤研究(C)(2) 課題番号:11610113 研究代表者:村上 隆 研究期間:1999-2000年度
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新版國際會計準則對壽險公司財務報表影響分析 / The impact of IFRS 9 / IFRS 17 on financial statement of life insurer張蕙茹, Chang, Hui Ju Unknown Date (has links)
金融風暴喚起各界改革財務報表未能反映實際虧損的缺失，因此，新版國際財務報導準則第9號及第17號公報應運而生，未來正式接軌後，對於壽險業的財報將產生重大衝擊，更突顯其資產負債管理之重要性，故本研究係採用主成分分析建構極端利率情境，並考量折現率需反映現時狀況下，於資產面分別以攤銷後成本或公允價值衡量、負債面採公允價值評價，欲探討資產負債配置及攤銷後成本比重不同時，利率變動對於壽險公司股東權益波動度之影響，以供壽險業參考。
研究結果發現攤銷後成本比重能夠有效控制股東權益波動度。再者，壽險公司應審慎評估海外投資比例，並配合其壽險商品外幣保單之銷售策略加以布局，同時謹慎考量會計決策，適當選擇攤銷後成本權重，方能有效控制資產負債表之波動。 / The financial crisis has caused wide public concern since it is failed to reflect the actual losses in financial statements. As a result, International Accounting Standards Board (IASB) issued new International Financial Reporting Standards, IFRS 9 and IFRS 17. The surplus of life insurers may fluctuate sharply if assets and liabilities don’t match appropriately under these new IFRS Standards. We follow the international regulation standard by using principal component analysis to generate extreme interest rate shock scenarios. This study examines the volatility of surplus under extreme interest rate shock scenarios for different combinations of liabilities, fair-valued assets, and amortized cost assets. In particular, the assets are measured at amortized cost or fair value, and all liabilities were acquired at fair value approach. In the numerical analysis, we showed that it is one of the most effective methods to control the surplus volatility by adjusting the percentage of amortized cost assets. Furthermore, life insurer should adjust the percentage of foreign investments and insurance policies carefully in order to reduce the fluctuation in shareholders’ equity.
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琵琶湖・淀川水系における河川水中の蛍光性溶存態有機物の動態に及ぼす雨天時下水の簡易指標化に関する研究山口, 武志 23 March 2021 (has links)
京都大学 / 新制・課程博士 / 博士(工学) / 甲第23179号 / 工博第4823号 / 新制||工||1754(附属図書館) / 京都大学大学院工学研究科都市環境工学専攻 / (主査)教授 田中 宏明, 教授 清水 芳久, 講師 中田 典秀 / 学位規則第4条第1項該当 / Doctor of Philosophy (Engineering) / Kyoto University / DFAM
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米の品質とその特性解析に関する研究田代, 亨 03 1900 (has links)
科学研究費補助金 研究種目:一般研究(C) 課題番号:03660013 研究代表者:田代 亨 研究期間:1991-1992年度
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