Real property, probate, and trust journal最新文献_第9页

Direct Payments Versus Subsidized Crop Insurance in Agriculture 农业直接支付与补贴作物保险

Real property, probate, and trust journal Pub Date : 2018-03-29 DOI: 10.30858/ZER/89616

A. Biernat-Jarka, Joanna Pawłowska-Tyszko

引用次数: 1

Earnings Test, Non-Actuarial Adjustments and Flexible Retirement 收益测试，非精算调整和灵活退休

Real property, probate, and trust journal Pub Date : 2018-02-01 DOI: 10.1016/J.ECONLET.2018.09.020

A. Börsch-Supan, Klaus Härtl, D. N. Leite

引用次数: 8

Determinants of Compliance With Disclosure Requirements of IFRS 4: Evidence From Quoted Insurance Companies in Nigeria 遵守国际财务报告准则第4号披露要求的决定因素:来自尼日利亚上市保险公司的证据

Real property, probate, and trust journal Pub Date : 2018-01-17 DOI: 10.2139/ssrn.3317812

Muideen Adeseye Awodiran

{"title":"Determinants of Compliance With Disclosure Requirements of IFRS 4: Evidence From Quoted Insurance Companies in Nigeria","authors":"Muideen Adeseye Awodiran","doi":"10.2139/ssrn.3317812","DOIUrl":"https://doi.org/10.2139/ssrn.3317812","url":null,"abstract":"Publicly quoted companies are expected to fully comply with disclosure requirements of International Financial Reporting Standards (IFRS) during the preparation and presentation of their financial reports. However, this is far from what is obtainable in real situation; as evident in the existing literature. Hence, this study examined the determinants of compliance with disclosure requirements of International Financial Reporting Standard (IFRS 4 - Insurance contracts) among quoted insurance companies in Nigeria; the study further examined the influence of four company attributes (leverage, profitability, liquidity, and size) on the extent of compliance. With the aid of a self-constructed compliance checklist, an index was derived to quantify the level of compliance with disclosure requirement of IFRS 4; after applying the checklist to the 2012-2014 annual reports of sample companies. The study used panel regression technique to examine the influence of the four company attributes on the extent of compliance. The results showed an aggregate mean compliance of 80.38% to IFRS 4 disclosure requirements. A significant positive relationship was found between the level of compliance and company liquidity, and profitability (both at 5% level of significance), while a significant negative relationship was found between company leverage and extent of compliance (at 10% significance level). The study recommended among others that; regulators’ compliance enforcement and monitoring mechanism be improved upon, as well as exercising great caution and put in more attention while assessing the disclosure compliance of highly leveraged companies.","PeriodicalId":82443,"journal":{"name":"Real property, probate, and trust journal","volume":"6 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84356306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Right Deprivation in the Legal Regulation Mechanism of Civil Property Relations 民事财产关系法律规制机制中的权利剥夺

Real property, probate, and trust journal Pub Date : 2018-01-01 DOI: 10.5281/ZENODO.4034445

A. Kostruba

{"title":"Right Deprivation in the Legal Regulation Mechanism of Civil Property Relations","authors":"A. Kostruba","doi":"10.5281/ZENODO.4034445","DOIUrl":"https://doi.org/10.5281/ZENODO.4034445","url":null,"abstract":"The study examines aspects of how deprivation of a civil right forms when such rights can determine a possible decrease in quality of life. Authors explore this problem in accordance with provisions of the civil legislation and form practical means for application of the right deprivation mechanism based on the analysis of international legislations. In particular, possibilities of estate seizures and gradual transformation of formalized law space into doctrinal subsystem are analyzed. The work investigates the possibility to use measures of both state and private influence in this field and presents prognostic components that can affect regulation variations of estate seizure of estates based on an agreed-upon procedure between states. A different procedure is proposed for joint ownership and realization of a provision on managing land and ecological legislations as a field of civil relations. The practical aim of the work can be applied to solving disputes regarding the need for joint regulation of civil property relations in international and local civil law. Measures that determine the possibility for structural and comprehensive informing of certain forms and structures of legal science are implemented.","PeriodicalId":82443,"journal":{"name":"Real property, probate, and trust journal","volume":"45 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2018-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88107250","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 17

Transparency Loopholes in US Life Insurance Investments 美国人寿保险投资的透明度漏洞

Real property, probate, and trust journal Pub Date : 2017-10-16 DOI: 10.2139/ssrn.3267264

Christopher B. Tobe

引用次数: 0

Who's Holding Out? An Experimental Study of the Benefits and Burdens of Eminent Domain 谁在坚持?土地征用权利益与负担的实验研究

Real property, probate, and trust journal Pub Date : 2017-10-03 DOI: 10.2139/ssrn.2437405

Abel M. Winn, M. McCarter

引用次数: 0

Longevity Risk and Capital Markets: The 2015-16 Update 长寿风险和资本市场:2015-16年更新

Real property, probate, and trust journal Pub Date : 2017-09-27 DOI: 10.2139/ssrn.3058645

D. Blake, N. El Karoui, R. MacMinn, Stéphane Loisel

引用次数: 2

Urban Spatial Structure and Property Rights 城市空间结构与产权

Real property, probate, and trust journal Pub Date : 2017-09-03 DOI: 10.2139/ssrn.3031436

F. Deng

引用次数: 0

'The Past, Present, and Future of Resulting Trusts' “由此产生的信托的过去、现在和未来”

Real property, probate, and trust journal Pub Date : 2017-08-31 DOI: 10.1093/CLP/CUX003

J. Mee

引用次数: 2

Perception of Uninsured Person Towards the Life Insurance Policy 未投保人员对人寿保险单的看法

Real property, probate, and trust journal Pub Date : 2017-08-25 DOI: 10.2139/ssrn.3042662

Rabindra Ghimire

{"title":"Perception of Uninsured Person Towards the Life Insurance Policy","authors":"Rabindra Ghimire","doi":"10.2139/ssrn.3042662","DOIUrl":"https://doi.org/10.2139/ssrn.3042662","url":null,"abstract":"The study aims to explore the reason behind of unwillingness of purchasing life insurance policies. It also examines the differences on opinion of respondents and their level of education, income, expenditure, and fixed asset. A structured dichotomous questionnaire was used to obtain the perception of 300 uninsured respondents using purposive sampling method. Mode and Mann Whitney U test have been used to find the perception and difference on perception of respondents respectively. The study concluded that both financial and non-financial reasons affected the respondents. These are reasons likely to be the dependency over the relatives in the time of hardship, low bonus rate of life insurance, and sufficient property they have. Similarly, mistrusting psychology over life insurance, perceiving the low quality services of company, lack of convincing capacity of agents, and complex claims settlement process are seemed to be the non-financial causes. Inferential statistic show that level of education and expenditure do not make difference on perception of respondents but assets and income have shown the greater influence the perception of uninsured significantly. It has been suggested to concerned authority to increase the social faith over insurance by different means like awareness campaign, introducing the investment linked type product, improving the service quality and increasing the financial performance of the companies. Government should offer financial incentives to increase the demand of insurance product.","PeriodicalId":82443,"journal":{"name":"Real property, probate, and trust journal","volume":"10 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2017-08-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82278587","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2