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Die Systeme der ein- und zweistufigen Gewinnermittlung im Handels- und Steuerbilanzrecht : Auswirkungen ausserbilanzieller Korrekturen bei der Anwendung einkommensteuerrechtlicher Vorschriften
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ISBN: 3428557050 Year: 2019 Publisher: Berlin : Duncker & Humblot,

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A Joint Foreign Currency Risk Management Approach for Sovereign Assets and Liabilities
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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An asset and liability management framework for managing risks arising from sovereign foreign exchange obligations requires a joint analysis of (i) the external financial liabilities resulting from a country's sovereign debt and (ii) the foreign exchange assets of its central bank. Governments often issue sizable amounts of debt denominated in foreign currencies, subjecting their fiscal positions to foreign exchange volatilities. Prudent management of a sovereign's foreign exchange position under an asset and liability management framework enables governments to mitigate risks at the lowest possible cost, hence increasing resilience to external shocks. Based on the challenges associated with the implementation of an asset and liability management framework, this study recommends a practical approach that includes analysis of the foreign exchange positions of central bank reserves and central government debt portfolios and optimization of the net position. The proposed model is tested, using the foreign exchange reserve and external debt data of seven countries (Albania, Ghana, FYR Macedonia, South Africa, the Republic of Korea, Tunisia, and Uruguay). The paper employs quantitative methods to explore the impact of an overarching asset and liability management strategy and integrated approach on the efficient management of foreign exchange risk. It provides policy recommendations on ways to minimize the risk of foreign exchange mismatches and increase the return on foreign exchange reserves.


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Pledged Collateral Market's Role in Transmission to Short-Term Market Rates
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ISBN: 1498315895 1498312799 1498315852 Year: 2019 Publisher: Washington, D.C. : International Monetary Fund,

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In global financial centers, short-term market rates are effectively determined in the pledged collateral market, where banks and other financial institutions exchange collateral (such as bonds and equities) for money. Furthermore, the use of long-dated securities as collateral for short tenors—or example, in securities-lending and repo markets, and prime brokerage funding—impacts the risk premia (or moneyness) along the yield curve. In this paper, we deploy a methodology to show that transactions using long dated collateral also affect short-term market rates. Our results suggest that the unwind of central bank balance sheets will likely strengthen the monetary policy transmission, as dealer balance-sheet space is now relatively less constrained, with a rebound in collateral reuse.


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Unelected Power : The Quest for Legitimacy in Central Banking and the Regulatory State
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ISBN: 0691196982 Year: 2019 Publisher: Princeton, NJ : Princeton University Press,

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How central banks and independent regulators can support rather than challenge constitutional democracyUnelected Power lays out the principles needed to ensure that central bankers and other independent regulators act as stewards of the common good. Blending economics, political theory, and public law, this critically important book explores the necessary conditions for delegated but politically insulated power to be legitimate in the eyes of constitutional democracy and the rule of law. It explains why the solution must fit with how real-world government is structured, and why technocrats and their political overseers need incentives to make the system work as intended. Now with a new preface by Paul Tucker, Unelected Power explains how the regulatory state need not be a fourth branch of government free to steer by its own lights, and how central bankers can emulate the best of judicial self-restraint.

Keywords

Banks and banking --- State supervision. --- Accountability. --- Adjudication. --- Administrative law. --- Balance sheet. --- Bank for International Settlements. --- Bank of England. --- Bank. --- Basic law. --- Central bank. --- Civil service. --- Committee. --- Consideration. --- Constitutionalism. --- Contract. --- Cost–benefit analysis. --- Crisis management. --- Criticism. --- De facto. --- Deliberation. --- Democracy. --- Democratic deficit. --- Discretion. --- Due process. --- Economic policy. --- Economics. --- Economist. --- Economy. --- Election. --- Executive (government). --- Executive agency. --- Financial crisis. --- Financial institution. --- Financial intermediary. --- Financial regulation. --- Fiscal policy. --- Governance. --- Government agency. --- Government bond. --- Government failure. --- Government. --- Inflation. --- Institution. --- Interest rate. --- Job security. --- Judicial independence. --- Judiciary. --- Jurisdiction. --- Lawmaking. --- Legislation. --- Legislator. --- Legislature. --- Legitimacy (political). --- Legitimation. --- Lender of last resort. --- Liberal democracy. --- Liberalism. --- Macroeconomics. --- Market economy. --- Market liquidity. --- Monetary Policy Committee. --- Monetary authority. --- Monetary policy. --- Nondelegation doctrine. --- Ordinary law. --- Policy. --- Political economy. --- Political party. --- Political philosophy. --- Political science. --- Politician. --- Politics. --- Primary and secondary legislation. --- Principal–agent problem. --- Principles (retailer). --- Provision (contracting). --- Public administration. --- Public consultation. --- Public policy. --- Regime. --- Regulation. --- Regulatory agency. --- Regulatory capture. --- Regulatory state. --- Representative democracy. --- Requirement. --- Rule of law. --- Separation of powers. --- Social cost. --- State of emergency. --- Statute. --- Supply (economics). --- Tax. --- Technocracy. --- The Administrative State. --- Trade-off. --- Treaty. --- Uncertainty. --- Veto. --- Voting. --- Welfare.


Book
Nos abeilles en péril
Authors: ---
ISBN: 2759229815 2759229807 9782759229796 9782759229802 2759229793 Year: 2019 Publisher: Versailles Cedex, France : Éditions Quæ,

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"Le taux de mortalité des abeilles ne cesse d'augmenter. Les informations soulignant ce déclin se succèdent, apportant parfois plus de confusion que d'éclaircissement. Cet ouvrage démêle la part des faits vérifiés des simples rumeurs. Aux pesticides s'ajoutent d'autres facteurs : maladies, parasites et prédateurs, pratiques agricoles et apicoles, mais également changement des milieux et du climat, et effet de synergie pesticides-pathogènes. Comment enrayer ce phénomène en France et dans le monde ? Un tour d'horizon des solutions possibles est proposé, certaines déjà expérimentées, d'autres encore dépendantes des recherches en cours ou à engager. Les auteurs répondent également aux questions que tout un chacun peut se poser sur les abeilles : quel est le rôle des abeilles domestiques et sauvages dans les milieux naturels et agricoles ? Comment vivent-elles ? Quel est le poids économique de l'apiculture mondiale aujourd'hui ?" -- Editeur

Keywords

Bee culture --- Health aspects. --- Apiculture --- Bee keeping --- Beekeeping --- Honeybee --- Honeybee culture --- Keeping, Bee --- Keeping bees --- Rearing of bees --- Insect rearing --- Rearing --- insect. --- apiculture. --- protection of animal life. --- environmental impact. --- pesticide. --- terrestrial ecosystem. --- sauszemes ekosistēma --- maismaaökosüsteem --- terestrický ekosystém --- ecosistema terrestre --- ecossistema terrestre --- ekosistem tokësor --- terrestrisches Ökosystem --- sausumos ekosistema --- územný ekosystém --- földi ökoszisztéma --- écosystème terrestre --- éiceachóras domhanda --- земна екосистема --- копнен екосистем --- kopenski ekosistem --- maaekosysteemi --- ekosystem ziemski --- χερσαίο οικοσύστημα --- копнени екосистем --- kopneni ekosustav --- ecosistem terestru --- ecosysteem van het land --- terrestrisk økosystem --- ekosistema terresti --- terrestert ekosystem --- šumski ekosustav --- pevninský ekosystém --- terrestrisch ecosysteem --- pestycyd --- peszticid --- пестицид --- pesticīds --- Pestizid --- pestiċida --- verdelgingsmiddel --- pestitsiid --- pesticidas --- antiparassitario --- bekämpningsmedel --- pesticíd --- φυτοφάρμακο --- pesticide --- lotnaidicíd --- torjunta-aine --- pesticidy --- pesticid --- pesticida --- sienitautien torjunta-aine --- sredstvo protiv nametnika --- produto antiparasitas --- fungicīds --- bestrijdingsmiddel --- fungicide --- plaguicida --- ilaç kundër mykut --- növényvédő szer --- fungicíd --- produit antiparasitaire --- prodotto antiparassitario --- fungicid --- μυκητοκτόνο --- fungitsiid --- fongicide --- fungicidas --- fungicida --- svampemiddel --- skadedyrsbekæmpelsesmiddel --- svampdödande medel --- funghicida --- фунгицид --- Fungizid --- gombaölőszer --- přípravky proti houbovým chorobám --- средство против штетници --- fungicidy --- vliv na životní prostředí --- invloed op het milieu --- impatt ambjentali --- tionchar ar an gcomhshaol --- επίπτωση στο περιβάλλον --- влијание врз животната средина --- ndikim në mjedis --- vpliv na okolje --- impact sur l'environnement --- impacto ambiental --- ympäristövaikutus --- ietekme uz vidi --- környezeti hatás --- poveikis aplinkai --- utjecaj na okoliš --- miljöpåverkan --- impatto ambientale --- impact asupra mediului --- Auswirkung auf die Umwelt --- miljøindvirkning --- keskkonnamõju --- wpływ na środowisko --- ekologický dosah --- въздействие на околната среда --- утицај на животну средину --- balanço ecológico --- miljöavtryck --- ekoloģiskais novērtējums --- ekobalancë --- ecobalanço --- effetti sull'ambiente --- vides pēdas nospiedums --- keskkonnajalajälg --- mer --- miljökonsekvensbeskrivning --- ślad środowiskowy --- aplinkosauginis pėdsakas --- miljøopgørelse --- vlerësim ekologjik --- ekološka procjena --- huella ambiental --- miljøvurdering --- balance ecológico --- efect ambiental --- effet environnemental --- περιβαλλοντικό αποτύπωμα --- milieueffect --- vides novērtējums --- Umweltverträglichkeitsprüfung --- еколошки ефект --- miljøvirkning --- ökológiai mérleg --- écobilan --- milieuvoetafdruk --- ecological assessment --- efecto sobre el medio ambiente --- environmental assessment --- impronta ambientale --- vides ietekmēšana --- környezetihatás-tanulmány --- avaliação ambiental --- Verträglichkeitsprüfung --- ökológiai vizsgálat --- ekologinis balansas --- impronta ambjentali --- indvirkning på miljøet --- miljøbelastning --- bilanț ecologic --- effect on the environment --- conséquence sur l'environnement --- environmental footprint --- environmentálna stopa --- ecologische balans --- evaluare ecologică --- bilan écologique --- milieueffectrapport --- conséquence environnementale --- effekt på miljön --- Umweltwirkung --- efekt mjedisor --- miljöanalys --- еколошко влијание --- ympäristöarvio --- συνέπεια στο περιβάλλον --- mõju keskkonnale --- miljøaftryk --- effet sur l'environnement --- evaluación medioambiental --- valutazione dell'impatto ambientale --- επίδραση στο περιβάλλον --- Umweltimpakt --- bilancio ecologico --- оценка на влијанието врз животната средина --- environmental effect --- ekoloģiskā bilance --- ekologinis įvertinimas --- tionchar comhshaoil --- amprentă de mediu --- ökologische Bilanz --- efekti mbi mjedis --- οικολογικός ισολογισμός --- отпечатък върху околната среда --- okoljski odtis --- miljöbedömning --- ecobilancio --- empreinte environnementale --- eco-balance --- incidence environnementale --- lorg comhshaoil --- vaikutus ympäristöön --- environmentálny vplyv --- effett ambjentali --- incidence sur l'environnement --- efect asupra mediului --- konsekvenser for miljøet --- efeito no meio ambiente --- ekotase --- keskkonnamõju hindamine --- ympäristöjalanjälki --- Impaktstudie --- EIA --- virkning på miljøet --- vplyv na životné prostredie --- environmentální stopa --- Umweltbilanz --- ecobalance --- környezeti lábnyom --- pasqyrë ekologjike --- hodnocení vlivů na životní prostředí --- miljøstatus --- inverkan på miljön --- Umweltimpaktstudie --- évaluation environnementale --- ekologický vliv --- pegada ambiental --- evaluare de mediu --- aplinkos įvertinimas --- ecological balance sheet --- környezetihatás-vizsgálat --- keskkonnahinnang --- ekobilance --- ekologinen tase --- περιβαλλοντική αξιολόγηση --- vlerësim mjedisor --- ökotasakaal --- UVP --- Ökobilanz --- protection de la faune --- skydd av faunan --- ochrana živočišné říše --- varstvo živalstva --- προστασία της πανίδας --- заштита животињског света --- beskyttelse af fauna --- gyvūnijos apsauga --- cosaint beatha ainmhíche --- faunas aizsardzība --- bescherming van de fauna --- ochrona życia zwierząt --- az állatvilág védelme --- eläimistön suojelu --- protecția faunei --- protezzjoni tal-ħajja tal-annimali --- proteção da fauna --- ochrana života zvierat --- заштита на животинскиот свет --- loomastiku kaitse --- protezione della fauna --- опазване на фауната --- mbrojtje e jetës së kafshëve --- zaštita životinjskoga svijeta --- protección de la fauna --- Schutz der Tierwelt --- protecția păsărilor --- ochrana vtákov --- protección de las aves --- conservazione del patrimonio ittico --- protecção da fauna --- bescherming van de vogelstand --- conservazione del patrimonio ornitologico --- putnu aizsardzība --- lindude kaitse --- madarak védelme --- lintujensuojelu --- paukščių apsauga --- protection of birds --- mbrojtje e shpendëve --- beskyttelse af fugle --- protezione degli uccelli --- Vogelschutz --- заштита на птици --- προστασία των πτηνών --- fågelskydd --- protezione faunistica --- protection des oiseaux --- protezione dell'avifauna --- заштита на дивите видови --- ochrana ohrožených druhů --- proteção dos pássaros --- ochrana ptactva --- madárvédelem --- mehiläishoito --- pčelarstvo --- apicoltura --- Bienenzucht --- pszczelarstwo --- včelárstvo --- biodling --- apikulturë --- biavl --- bijenteelt --- mesindus --- apikoltura --- apicultură --- biškopība --- včelařství --- пчеларство --- méhészet --- čebelarstvo --- apicultura --- bitininkystė --- apiculture --- beachaireacht --- μελισσοκομία --- apicoltore --- criação de abelhas --- μελισσοτροφία --- mehiläistenhoito --- allevamento di api --- uzgoj pčela --- stupărit --- mbarështim i bletëve --- bičių produktas --- méhtartás --- Imkerei --- élevage des abeilles --- cría de abejas --- chov včiel --- bij --- апикултура --- chov včel --- beekeeping --- uppfödning av bin --- ape --- mesilastepidamine --- инсект --- insett --- insetto --- putukas --- kukainis --- insectă --- insect --- inseto --- insekt --- Insekt --- žuželka --- hyönteinen --- kukac --- vabzdys --- insecto --- hmyz --- rovar --- insecte --- насекомо --- feithid --- owad --- έντομο --- lăcustă --- abeille --- lepke --- bier --- sommerfugl --- Biene --- μέλισσες --- pčela --- beach --- bijen --- bite --- vlinder --- papillon --- bee --- veldsprinkhaan --- rändtirts --- sienāzis --- sáska --- butterfly --- græshoppe --- naħla --- acrídio --- bitė --- včela --- Heuschrecke --- mariposa --- liblikas --- acrídido --- πεταλούδα --- скакулец --- Пчела --- пеперутка --- skakavac --- mehiläiset --- flutur --- api --- borboleta --- fjäril --- acridien --- méh --- farfalla --- ακριδοειδές --- locust --- motýľ --- drugys --- leptir --- abelhas --- tauriņš --- fluture --- perhonen --- skėrys --- Schmetterling --- heinäsirkka --- čebele --- mesilane --- pszczoły --- albină --- gräshoppa --- včely --- abejas --- karkalec aziatik --- acridio --- Abeilles mellifères

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