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Full-Text Articles in Business

Research On Value-At-Risk In International Crude Oil Shipping Market, Xiaoyin Cui Jul 2009

Research On Value-At-Risk In International Crude Oil Shipping Market, Xiaoyin Cui

World Maritime University Dissertations

No abstract provided.


A Study On Opmtimizing The Cold Chain Logistic System In China, Huizhong Chen Jul 2009

A Study On Opmtimizing The Cold Chain Logistic System In China, Huizhong Chen

World Maritime University Dissertations

No abstract provided.


Research On Decision-Making On Take-Back Models In Reverse Logistics For End-Of-Life Electronic Products, Yiwei Wang Jul 2009

Research On Decision-Making On Take-Back Models In Reverse Logistics For End-Of-Life Electronic Products, Yiwei Wang

World Maritime University Dissertations

No abstract provided.


The Research On Optimization Of Liner Route Between China To Middle East, Tingyi Chen Jul 2009

The Research On Optimization Of Liner Route Between China To Middle East, Tingyi Chen

World Maritime University Dissertations

No abstract provided.


Time Valuation Of Risk A Delayed-Bang Approach, Abhishek Pathak Jul 2009

Time Valuation Of Risk A Delayed-Bang Approach, Abhishek Pathak

Engineering Management & Systems Engineering Theses & Dissertations

The subject of this thesis is the combined use of engineering economics and survival analysis in estimating time-value of risk-related resources. The discussion includes (1) the need for sustainable risk management, (2) the importance of time-valuation of risk related resources in the allocation or selection among competing risk mitigation alternatives, (3) the convergence of deterministic engineering economics, survivability analysis, and probabilistic analysis, and (4) results and examples of application in the context of prevention of risk event or mitigation of its consequences.

The significance of this thesis is in how three topics: engineering economics, survivability analysis, and probability theory can …


Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon Jan 2009

Evaluating Earnings Management With Derivatives And The Use Of Accounting Accruals: A Quasi Experimental Approach, Margot S. Geagon

Walden Dissertations and Doctoral Studies

Most companies listed on the S&P 500 index have reported smoothed earnings since the 1990s inspiring questions from regulators about the accuracy of financial statements. In 1998, the Financial Accounting Standards Board issued SFAS No. 133 (Accounting for Derivative Instruments and Hedging Activities) to establish accounting and reporting standards for derivative instruments. In 2002, the Sarbanes-Oxley Act (SOX) was issued to eradicate earnings management activities and improve transparency in financial reporting. Although many studies have been conducted to evaluate changes in reporting requirements, much less is known about the effectiveness of these regulations on earning smoothing with discretionary accruals (DA) …