Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 20 of 20 for “"financial instrument"”.
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The tax treatment of a financial instrument purchased by a trust
Interest has always been considered as the charge for money borrowed and akin to rental in its treatment for tax purposes. As a result it has been considered to be a revenue expense which, provided has been actually incurred, in the production of income, for the purpose of the trade, is fully …
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Deep learning models for high-frequency financial data
The limit order book of a financial instrument represents its supply and demand at each point in time. The limit order book data can be used to predict the future price of the financial instrument. We develop deep learning models to capture the high dimensional data distributions (on R^d) of the …
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Predicting Loan Defaults in Development Financing in South Africa
… Loans (NPLs) remain a pertinent issue faced by financial institutions, including Development Finance Institutions (DFIs). The escalation of this problem has a detrimental impact on the DFI's profitability and sustainability in the long-term, including hampering its crucial role in addressing the …
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The Development and Empirical Tests of an Explanatory Model for Daily Changes in The Treasury Bill Cash-Futures Basis
… lenders and fixed income security dealers. Financial instrument futures contracts were created to provide a mechanism to reduce interest rate risk. If the price of the futures contract and the price of the cash instrument being hedged move in perfect lockstep, all risk associated with …
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Enhanced semiconductor carrier generation via microscale radiative transfer : MPC--an electric power finance instrument policy : interrelated innovations in emerging energy technologies
… emerging microelectronic technology. MPC is a financial instrument based energy policy which could both foster the emergence of new energy technologies such as MTPV and could also provide a framework for transitions between existing and emerging energy technologies including MTPV. The MTPV …
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Calibration of Option Pricing in Reproducing Kernel Hilbert Space
… is a measure for variation of the price of a financial instrument over time. Determining volatility is a fundamental issue in the valuation of financial instruments. This gives rise to an inverse problem known as the calibration problem for option pricing. This problem is shown to be …
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FSCBlock: Designing financial smart contracts on permissioned and public blockchains
… Services (CCS) are manually processed in financial institutions. The main objective of this research is to choose the most appropriate financial instrument, specifically derivatives, for CCS and allow its automated trading using Blockchain technology, which we have achieved on two …
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An accounting study of American depositary receipts
… first question considers whether ADR firms show financial accounting information that is characteristically different from that for non-ADR firms. The major conclusion is that corporate size is the predominant distinguishing factor. The second question is whether the portion of the periodic …
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Grounds for withholding payment in documentary credits
… a long time served as a very reliable form of financial instrument in the trading of international goods. The certainty of payment guaranteed under the documentary system is attributed to the autonomous nature of the credit contract, which is that it is independent of and unaffected by the …
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AIDS and insurance law: possible social policy solutions for life insurance applicants excluded due to HIV seropositivity
… to finance as a life insurance policy is a vital financial instrument when attempting to access finance. The insurance industry has decided to protect itself and its response to the pandemic smacks of crisis intervention rather an attempt to find a solution acceptable to all parties. The intention …
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Index participation units and the performance of index futures markets and index options markets
In response to the need for a simple financial instrument that enables retail investors to easily and quickly participate in the U.S. equity market and for a vehicle that facilitates basket trading by institutions, the American Stock Exchange introduced Standard and Poor's Depository Receipts …
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REITs for residential rental markets in China
… amount of stock assets are underutilized. In its financial markets, households accumulate wealth but do not have adequate investment channels. Together with expansionary credit policies, these factors have driven the housing price to an unprecedented level and thus created potential risks for the …
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Municipal bonds in sub-Saharan Africa: the checkered past of debt instruments in an era of incomplete decentralization
… governments from using municipal bonds as a financial instrument before examining four case studies - Johannesburg, Douala, Dakar and Kampala - to better understand their approaches to municipal bond issuance. Based on the findings from research, the thesis concludes that the chief obstacle …
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Integrating Groundwater Conservation and Risk Mitigation under Uncertainty: Strategies for Sustainable Aquifers and Agriculture
… groundwater conservation policies with financial risk management strategies can simultaneously achieve aquifer sustainability and maintain economic stability for farmers. The research specifically focuses on the Sheridan-6 Local Enhanced Management Area (LEMA) in Kansas, U.S.A, an …
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REITs and securitization as innovative modes to finance affordable housing in China
… housing owned by the government. This REIT was financially successful with good stock performance; nonetheless, as an equity REIT, its underlying assets were fully owned by private REIT manager with profit-oriented strategy, which undermined its affordability and caused negative social impacts. …
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The Spread of Hindu-Arabic Numerals in the European Tradition of Practical Arithmetic: a Socio-Economic Perspective (13th–16th centuries)
… by the previous Roman system. The fundamental financial instrument of the period – the bill of exchange – could not have been developed in the absence of Hindu-Arabic numerals, as it was based on a proportion between fractions. The thesis provides a multi-layered analysis of the reasons that …
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Microfinance and the enhancement of economic development in less developed countries
… context, but that it will gain importance as a financial instrument in the developed economies, too.
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Emergency fund provision among young student adults in Malaysia : a behavioural perspective
Financial behaviour is complex and difficult to measure. Existing literature on the emergency fund remains lacking in terms of its theoretical testing and modelling, not to mention its accurate definition of emergency fund behaviour itself. Prior studies also suffer from providing sufficient …
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Bitcoin Mining under the South African income Tax Act: a case for a common treatment
… policy, a crypto asset has been defined as a ‘financial instrument' in order to ensure it is not treated as a currency, and falls outside the definition of ‘personal-use asset' for the purposes of the CGT regime. The progenitor of modern crypto assets, Bitcoin, is dissimilar to other listed …
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The Influence of Shariah (Islamic Principles) Corporate Governance on Cross-Border Merger and Acquisitions Involving Islamic Companies in the Gulf Countries
… Merger and Acquisitions (M&A) involving Islamic financial companies in three Gulf countries and non-Islamic financial companies from the Western countries is influenced by Shariah Corporate Governance (CG). Cross-border M&A is a corporate level strategy to achieve organisational growth and …