/library/oar/handle/123456789/28476 2025-11-10T05:17:43Z 2025-11-10T05:17:43Z Valma, Erasmia /library/oar/handle/123456789/30734 2018-06-06T01:23:49Z 2014-01-01T00:00:00Z

Title: The effect of sector loss on the internal structure of regional economies Authors: Valma, Erasmia Abstract: The basic purpose of this study is to provide a useful framework in order to examine the various kinds of "hypothetical extraction" measures. In other words the purpose is to quantify how much the region’s output would change if a particular sector was not present. In accordance to the literature below sited a measure of the relative importance of any particular sector in a regional economy is found by extracting this sector. The impacts of these "extractions" on the sector multipliers, which represent the basic structure of the regional economy, were measured. The conclusion of the empirical implementation indicated that the change is significant. This should be crucial to the regional analyst when is called to use the extraction model.

2014-01-01T00:00:00Z Tsamis, Anastasios Liapis, Konstantinos J. /library/oar/handle/123456789/30732 2020-05-06T12:04:50Z 2014-01-01T00:00:00Z

Title: Property assets fair value accounting under uncertainty Authors: Tsamis, Anastasios; Liapis, Konstantinos J. Abstract: Accounting fairness refers mostly to the fair presentation, and therefore, measurement or valuation of an element recognized in the entity’s financial statements. In accounting and finance, fair value is a rational and unbiased estimate of the potential market price of a good, service, or asset. Applying different accounting and valuation methods across firms or countries makes financial statements incomparable to each other. The research objects of the paper are: a literature view of IFRS2 and US GAAP3 principles and accounting standards for fixed assets; a critical perspective of the used accounting frameworks, providing comparison for each framework and each portfolio; the incorporation of uncertainty into the WLC4 methodology for the valuation and management of real property assets. The methodology of WLC with the NPV5 technique of a property asset, are used. These methods are incorporated into a decision-making mathematical model using the PERT probability distribution function for the input variables. The model is applied to a typical property asset (an office building as a part of a company’s fixed assets portfolio) in order to explore the significance of impacts from changes in structured variables by using the Monte Carlo Simulation. After the above procedure a unique fair value accounting model is founded on the dynamic integration of WLC fundamental concepts and the widely used appraisal measures for property assets with quantitative risk analysis to address the endemic in the property assets uncertainty.

2014-01-01T00:00:00Z Sharma, Sheetal /library/oar/handle/123456789/30731 2018-06-06T01:23:47Z 2014-01-01T00:00:00Z

Title: The conflict and challenge of integrating the “others” in Europe Authors: Sharma, Sheetal Abstract: From facing issues related to cultural conflict and integration of immigrants and minorities to religious fundamentalism, uncertainties and economic slowdown Europe is confronting challenges like never before in past fifty years. Among these, the integration of the ‘others’, particularly the immigrants, is a major challenge. The process of integration and differentiation of ‘others’ is happening in social, cultural, economic, and political sphere leading to conflict and friction among people. With multiculturalism being pronounced as failure by many European countries, policy of inter-culture is seen as an alternative. This paper attempts to identify who constitute ‘others’ in Europe. Further it explores the nature and reasons for conflict and tension between the natives and the ‘others’. The paper also discusses issues pertaining to social integration, particularly discussing and multiculturalism and inter-culture as policy options for social integration of the ‘others’ in Europe.

2014-01-01T00:00:00Z Nejad, Malek Khojasteh /library/oar/handle/123456789/30730 2018-06-06T01:23:51Z 2014-01-01T00:00:00Z

Title: Clustering stock exchange data by using evolutionary algorithms for portfolio management Authors: Nejad, Malek Khojasteh Abstract: In present paper, imperialist competitive algorithm and ant colony algorithm and particle swarm optimization algorithm have been used to cluster stocks of Tehran stock exchange. Also results of the three algorithms have been compared with three famous clustering models so called k-means, Fcm and Som. After clustering, a portfolio has been made by choosing some stocks from each cluster and using NSGA-II algorithm. Results show superiority of ant colony algorithms and particle swarm optimization algorithm and imperialist competitive to other three methods for clustering stocks. Due to diversification of the portfolio, portfolio risk will be reduced while using data chosen from the clusters. The more efficient the clustering, the lower the risk is. Also, using clustering for portfolio management reduces time of portfolio selection.

2014-01-01T00:00:00Z