Types of entities

Weather or catastrophe bonds are usually not considered insurance contracts and therefore fall under the ambit of IAS 39. This is because they do not require an insurable interest as a pre–condition for payment. For this type of coverage, the beneficiary does not have to have incurred a loss to benefit from the contract. Insurance risk should be assessed at the inception of the contract.

38p bin_pham 06-02-2013 43 4   Download

This paper presents an approach to detection of the semantic types of relation arguments employing the WordNet hierarchy. Using the SemEval-2007 data, we show that the method allows to generalize relation arguments with high precision for such generic relations as Origin-Entity, Content-Container, Instrument-Agency and some other.

4p hongphan_1 15-04-2013 26 1   Download

Project management office (PMO) has a strong supply-side role in ensuring all projects are delivered successfully, but this requires involvement in decisions about whether the investment is likely to succeed. It therefore provides advice to the governance group on business cases, risks and project performance. It also has a policing or regulatory role in ensuring projects and programmes conform to agreed standards and best practices. It should have staff who are business matter experts (BMEs) as well as SMEs. The use of the PMO services by project managers is mandated.

0p lenh_hoi_xung 21-02-2013 35 5   Download

Assurance technology: Develop a sound scientific and technological basis, including formal methods and computational frameworks, for assured design, construction, analysis, evaluation, and implementation of reliable, robust, safe, secure, stable, and certifiably dependable systems regardless of size, scale, complexity, and heterogeneity; develop software and system engineering tool capabilities to achieve application and problem domain-based assurance, and broadly embed these capabilities within the system engineering process; reduce the effort, time, and cost of assurance (“aff...

119p nhacsihuytuan 13-04-2013 44 5   Download

The production process is based mainly on the use of natural fibers-primarily of wood but with significant reliance on non- wood fibers in the developing world. Apart from this a large number of other inputs also affect the production of paper & its products. The predominantly contributing factors are; chemicals, water, fillers and energy which play a significant role in quality and cost effective production of paper products. This reliance on harvested products makes the sector an...

29p loixinloi 08-05-2013 49 5   Download

The audit should be performed in accordance with the approved plan. However, the planning process does not end with the start of the execution phase. Rather, as implementation of the audit proceeds, unanticipated circumstances will often require that the plan be modified. Such changes should be documented, along with the reasons for them. If any changes alter significantly the methodology of the audit or the time or other resources required to carry it out, those changes should be reviewed and approved by the official, if any, who approved the original plan.

162p tay_thi_le 19-02-2013 37 3   Download

Content: Chapter 1 – Introduction to accounting, chapter 2 – Types of business entity, chapter 3 – Double entry bookkeeping, chapter 4 – Trial balance, chapter 5 – Books of prime entry and subsidiary ledgers, chapter 6 – Accruals and prepayments, chapter 7 – Receivables and payables, chapter 8 – Property, plant and equipment,..., chapter 14 – Information technology.

360p duylinh0603 20-04-2016 50 3   Download

Recently, much academic and regulatory interest has been concentrated on the problem of high-yield, junk bond default. Arguably, corporate bonds have defaulted for many reasons, including factors specific to the individual issuing firm, variables corresponding to the industry in which it operates, and macroeconomic forces affecting the business cycle. Individual factors include the firm's leverage, industry type, agency problem, riskiness of the investment decisions, managerial integrity, efficiency and investment savvy together with institutional operating costs.

9p taisaocothedung 12-01-2013 45 2   Download

Once you've got an example, work another one, then another one. See what is common to your examples. Is there something interesting happening here? When your examples have given you an inkling of what is going on, then you can try to write down a model. The critical advice here is KISS: keep it simple, stupid. Write down the simplest possible model you can think of, and see if it still exhibits some interesting behavior. If it does, then make it even simpler.

6p hoangphiyeah1tv 18-04-2013 39 4   Download

In this paper, we propose a framework for unusual event detection. Our approach is motivated by the observation that, while it is unrealistic to obtain a large training data set for unusual events, it is conversely possible to do so for usual events, allowing the creation of a well-estimated model of usual events. In order to overcome the scarcity of training material for unusual events, we propose the use of Bayesian adaptation techniques [14], which adapt a usual event model to produce a number of unusual event models in an unsupervised manner.

14p nhacsihuytuan 06-04-2013 49 1   Download

It also offers a wide range of tools and options for stakeholders to host many types of entities in one place, to control and manage content, share this content in social networks, apply personalization, update dynamically, and much more. Our design was tested in terms of scalability, functionality and flexibility. Web I-oT will help to overcome the limitation of collected data in a secure and scalable manner.

12p blossom162 31-03-2019 25 1   Download

After reading this chapter, you should have a good understanding of the following learning objectives: Discuss the legal and nontax characteristics of different types of legal entities, describe the different types of entities for tax purposes, identify fundamental differences in tax characteristics across entity types.

18p shiwo_ding8 29-06-2019 12 0   Download

Midwives are autonomous professionals whose unique and specialist contribution affects the whole population: each of us at the time of birth, the great majority of people who become parents and the half of these who become mothers. Women and their families expect a service that provides clear communication and explanations, effective teamwork, a safe care environment and continuity of care. The midwife’s role is to ensure that these expectations are understood and met.

44p le_minh_nha 18-12-2012 69 10   Download

Growth in MCFC shipments is expected for 2012; FCE can currently manufacture up to 90 MW per year at its plant in Connecticut and as of 30 April 2012 its backlog stood at 52.4 MW. In Korea in particular, where there have been a number of megawatt-class installations already, demand for fuel cell baseload power is growing rapidly and delivery of stacks to POSCO Energy under a 70 MW order has been accelerated. The Seoul Metropolitan Government intends to install 50 MW of distributed fuel cell power in 2012, mainly to support the subway system, towards a target total for...

107p thamgiacongdong 02-05-2013 74 5   Download

Nothing prevents an enterprising young designer from going to the local art-and-craft supply store and buying a sheet of basswood, and cutting out a model of his or her own design. However, the step from purchase-and-assemble to building-from-raw-materials is large: The designer must decide and draw the parts, determine how they will join, then carefully cut them from the sheet. Tolerance errors have severe consequences; a small mismatch between notch size or position and material thickness means the model won’t assemble correctly.

26p connhobinh 09-12-2012 47 4   Download

The case-studies marked an increasingly complex aid environment, with new stakeholders and partnerships for development, and a number of mechanisms seeking to coordinate donor contributions in sectoral and national planning processes. In addition to the sector-wide approaches and poverty-reduction strategy papers that were the focus of country office engagement in 2005, there is an increasing emphasis on reporting and strategizing in order to achieve the Millennium Development Goals (MDGs), in particular MDGs 4, 5A and 5B.

11p ut_hai_can 25-12-2012 42 4   Download

Money market instruments are generally characterized by a high degree of safety of principal and are most commonly issued in units of $1 million or more. Maturities range from one day to one year; the most common are three months or less. Active secondary markets for most of the instruments allow them to be sold prior to maturity. Unlike organized securities or commodities exchanges, the money market has no specific location. It is centered in New York, but since it is primarily a telephone market it is easily accessible from all parts of...

55p taisaovanchuavo 23-01-2013 40 4   Download

  The  lack  of  embedded  security  within  the  IPv4  protocol  has  led  to  the many  attacks  seen  today.  Mechanisms  to secure  IPv4 do exist, but  there are  no requirements for their use [6]. IPsec is a specific  mechanism  used  to  secure  the  protocol.  IPsec  secures  the  packet  payloads  by  means  of  cryptography.  IPsec  provides  the  services  of  confidentiality,  integrity,  and  authentication  [6].  This  form  of  protection  does  not  account  for  the  skilled  hacker  who  may  be  able  to  break  the  encryption method and obtain the key.

0p khongmuonnghe 04-01-2013 53 3   Download

Furthermore, a concrete assessment of the impact of the proposal cannot yet be carried out by financial institutions until the concrete proposals are made. For the time being the recommendations lack the sufficient clarity or precision to understand the eventual effects that can stem from the implementation of the proposals.

14p machuavo 19-01-2013 48 3   Download

Most of the information that we include for each node and edge is straightforward to obtain from the Twitter stream. However, there are some data processing aspects that require special handling: Mapping user names to IDs: The Twitter stream relates the tweets with internal user identifiers, while user mentions are expressed as user names. To match them, we use the Twitter API to resolve the user-id and user-name reference. URL shortening: A tweet is constrained to 140 characters, so most URLs are shortened using a URL shortening service such as http: //bit.ly/.

12p doipassword 01-02-2013 37 3   Download