Profit Reserves
Mostrando 1-4 de 4 artigos, teses e dissertações.
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1. A stochastic approach for measuring the uncertainty of claims reserves
RESUMO Este trabalho visa a obter métricas para a quantificação da variabilidade das provisões técnicas de sinistros, fazendo uso de modelos determinísticos e estocásticos. Em suma, tudo o que os métodos tradicionais não fornecem (medidas de variabilidade e de insuficiência de capital) são de fundamental importância para uma gestão atuarial efic
Rev. contab. finanç.. Publicado em: 27/06/2019
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2. O direito do acionista ao dividendo
Regarding the decrease in interest rates in Brazil and the consequent loss of appeal of fixed-income investments, investors started seeking new alternatives to allocate their funds. Meanwhile, companies boosted the raising of capital by issuing shares in capital markets, which became an attractive investment. In view of that, the stockholders right to divide
Publicado em: 2008
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3. O valor da empresa e a informação contábil: um estudo nas empresas petrolíferas listadas na bolsa de valores de Nova York (NYSE) / The value of the company and accounting information: a study on the oil companies listed in the New York Stock Exchanges (NYSE)
This work investigates the relevance of accounting to explain the behavior of oil companiesstock prices negotiated on NYSE. This investigation is based on Ohlsons model (1995). To achieve our goal, we performed empirical experiments with the aim to test three main hypotheses: (i) the evaluation based on future account results is as relevant as the evaluation
Publicado em: 2008
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4. OPERATING POWER RESERVE AS ANCILLARY SERVICE: MARKET MECHANISM FOR PURCHASING / RESERVA DE POTENCIA OPERATIVA COMO SERVICIO AUXILIAR MECANISMO DE MERCADO PARA ADQUISICIÓN Y REVENDA / RESERVA DE POTÊNCIA OPERATIVA COMO SERVIÇO ANCILAR: MECANISMO DE MERCADO PARA AQUISIÇÃO E REVENDA
In the previous structure of the Brazilian power sector, the economic model was such that the same company could provide generation, transmission and distribution services. In this model, services such as power reserve, reactive power support and transmission reserve, i.e., the so-called Ancillary Services to the operation of the electric system, were not co
Publicado em: 2001