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Otimização da programação da manutenção dos ativos de transmissão do sistema elétrico brasileiro considerando penalidades por indisponibilidade, restrições sistêmicas e logística das equipes técnicas; Optimization of maintenance programming of transmission assets of the brazilian electric power system considering penalties for unavailability, systemic constraints and logistics technical teams

José Evangelista Araujo Neto
Fonte: Biblioteca Digital da Unicamp Publicador: Biblioteca Digital da Unicamp
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 14/10/2011 Português
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Uma empresa de energia elétrica tem por obrigação garantir a continuidade e a qualidade do serviço prestado. A fim de incentivar a qualidade do serviço, a ANEEL introduziu penalidades nos contratos com as concessionárias de serviços públicos de transmissão de energia elétrica caso as instalações de transmissão sejam desligadas, por acidente, falha de equipamento ou manutenção programada. Abordagens tradicionais de manutenção em sistemas de transmissão de energia elétrica se baseiam em ações realizadas periodicamente, ou programadas, de acordo com uma análise de necessidades. Embora essas abordagens tenham o objetivo de melhorar o desempenho destes sistemas, geralmente não há uma avaliação precisa do impacto das ações de manutenção na confiabilidade dos mesmos relacionada aos recursos empregados, bem como penalidades legais decorrentes. O objeto assim formulado caracteriza-se como um problema de otimização combinatória com o objetivo de encontrar o encadeamento das ações de manutenções que minimizem os recursos utilizados em manutenções e garanta um nível de confiabilidade desejado para o Sistema Elétrico. Este trabalho propõe uma abordagem para enfrentar este problema baseada na relação confiabilidade/custo com a perspectiva de encontrar as melhores estratégias para a realização de manutenções em equipamentos (ativos) de transmissão de energia elétrica...

Processo de reconhecimento e mensuração do ativo imobilizado no setor público face aos padrões contábeis internacionais : um estudo de caso na Anatel; Process of recognition and measurement of fixed assets in the public sector front the international accounting standards : a case study of Anatel; Proceso de reconocimiento y valoración de los activos fijos en el sector público frente a las normas internacionales de contabilidad : un estudio de caso en la Anatel

Carvalho, Rafael de Moura Fé; Lima, Diana Vaz de; Ferreira, Lucas Oliveira Gomes
Fonte: Universidade Regional de Blumenau Publicador: Universidade Regional de Blumenau
Tipo: Artigo de Revista Científica
Português
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O ativo imobilizado é um item tangível, do qual se espera a utilização por mais de um período. Com o processo de convergência aos padrões internacionais de contabilidade, os principais pontos a serem considerados para a sua contabilização são o reconhecimento dos ativos, a determinação dos seus valores contábeis e os valores de depreciação e perdas por desvalorização a serem reconhecidas. Nesse sentido, o presente estudo tem como objetivo analisar o processo de reconhecimento e mensuração do ativo imobilizado, por meio de estudo comparativo segundo o disposto nas Normas Brasileiras de Contabilidade (NBCASP), no Manual de Contabilidade Aplicado ao Setor Público (MCASP) e nas International Public Sector Accounting Standards (IPSAS); e de estudo de caso na Agência Nacional de Telecomunicações (ANATEL). Documentação, registros em arquivos e entrevistas foram utilizados e os dados e registros foram obtidos por meio do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) e são relativos aos exercícios de 2009, 2010 e 2011. A inovação consiste em apresentar um fluxograma com as etapas a serem observadas na esfera governamental face aos padrões internacionais...

Equity valuation using accounting numbers high vs. low proportion of intangibles in firms

Sarmento, Gonçalo Morais
Fonte: Universidade Católica Portuguesa Publicador: Universidade Católica Portuguesa
Tipo: Dissertação de Mestrado
Publicado em 22/09/2014 Português
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The shift to a new economy places on intangible assets an indispensable instrument to preserve the competitive positions of firms and their value creation process. Due to their nature being difficult to define, the wealth created by intangible assets may not be fully captured by the current accounting standards which are based on limited recognition criteria. This paper sheds light on the importance of accounting information for valuation and offers a study of how equity valuation models perform in measuring the value of firms with high and low proportions of intangibles. To this end, a comprehensive review of literature relevant to the matter of equity valuation using accounting numbers is offered followed by the results of the analyses performed to a large and a small samples of US and UK publicly traded firms. It is found that the separation of the samples into firms with high and low proportions of intangibles produces in some cases evident differences whilst in others there are no conclusive disparities. The RIVM is proven to provide superior valuation performance when compared to the P/E multiple and some tendencies in varying approaches to firm valuation by analysts, according to the extent of intangible asset proportion...

Adoção da NCRF 17 nas maiores empresas do sector agrícola em Portugal

Ramos, Juliana
Fonte: Instituto Politécnico de Lisboa Publicador: Instituto Politécnico de Lisboa
Tipo: Dissertação de Mestrado
Publicado em /09/2013 Português
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Mestrado em Contabilidade; Em Portugal a adoção do Sistema de Normalização Contabilística a 1 de Janeiro de 2010 trouxe alterações profundas à contabilidade, sobretudo para o setor agrícola. Pela primeira vez, Portugal passou a ter uma norma específica para a agricultura que implementa um novo método de mensuração dos ativos biológicos pelo justo valor. Esta investigação analisa o impacto da aplicação da NCRF 17 – Agricultura, nas maiores empresas agrícolas em Portugal. Para tal realiza-se um questionário às empresas sobre o efeito e adoção da NCRF 17 e uma análise às suas demonstrações financeiras. Este estudo visa analisar, por um lado, se a mensuração dos ativos biológicos pelo modelo do justo valor permite responder, eficazmente, às especificidades das empresas com atividade agrícola e às necessidades dos seus utilizadores, em detrimento do modelo do custo histórico. Por outro lado, este estudo analisa o impacto dos ajustamentos provenientes da adoção da NCRF 17 e das restantes NCRF decorrentes da transição do POC para o SNC nas empresas selecionadas, ao nível do resultado liquido e do capital próprio.; In Portugal SNC adoption, at January 1, 2010, brought profound changes to accounting...

Regulação Bancária: Relação entre Rácios de Solvabilidade e Carteiras de Activos

Barbudo, João Luís Lopes
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em /09/2011 Português
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Mestrado em Economia Monetária e Financeira; Os rácios de solvabilidade representam uma das vertentes mais importantes da regulação bancária, permitindo às instituições financeiras transparecer credibilidade. Neste sentido, os bancos quando são obrigados a aumentar os rácios de solvabilidade, não só para cumprirem com o estipulado nos Acordos de Basileia, mas também para passarem nos testes de stress, podem-no fazer por duas vias. O primeiro caminho passa pelo aumento do rácio através de um aumento do seu numerador, ou seja, através de um aumento de capital. A segunda via passa pela diminuição do denominador do rácio, através da diminuição da ponderação do risco nos activos. Com efeito, o objectivo deste trabalho é analisar esta segunda via, onde se testa se os rácios de solvabilidade dos bancos portugueses influenciam a escolha da carteira de activos. É possível concluir que: (i) os bancos com pouca capacidade de capital tendem a alterar a sua carteira de activos; (ii) os bancos preferem diminuir os activos com maior ponderação de risco, nomeadamente os empréstimos concedidos.; The capital ratios represent one of the most important aspects of banking regulation, allowing financial institutions to look through credibility. In this sense...

Cobertura de ativos imobiliários através de contratos futuros e taxa de inflação

Falcão, Rui Pedro Preto Fernandes
Fonte: Instituto Superior de Economia e Gestão Publicador: Instituto Superior de Economia e Gestão
Tipo: Dissertação de Mestrado
Publicado em //2013 Português
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Mestrado em Finanças; O presente estudo tem por objetivo avaliar a potencialidade de aplicar estratégias de cobertura de risco contra a desvalorização de ativos imobiliários de 4 diferentes tipos (industriais, comerciais, escritórios e de todo o tipo de imóveis), com a utilização de produtos derivados (contratos de futuros) e/ou com a utilização de produtos intimamente dependentes da taxa de inflação. O estudo foi realizado para o mercado inglês com dados de frequência mensal para um período de análise que vai desde 01 de janeiro de 1990 a 31 de dezembro de 2010. A medida utilizada nesta pesquisa para verificar a potencialidade de cobertura dos instrumentos enunciados anteriormente é o coeficiente de correlação condicional na forma constante ρ(CCC) e na forma dinâmica ρ(DCC) existente entre os valores dos retornos dos ativos imobiliários e os valores dos retornos dos contratos de futuros e/ou os valores da taxa de inflação. O coeficiente de correlação condicional dinâmico será calculado seguindo-se a metodologia desenvolvida por Robert F. Engle, ver Engle (2002). Mediante os resultados encontrados, onde o valor do coeficiente de correlação condicional na forma constante ρ(CCC) nunca ultrapassou o valor 0...

Valor relevante da revalorização de activos fixos tangíves

Pais, Cláudio António Figueiredo
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2008 Português
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Doutoramento em Gestão; Este estudo analisa o valor relevante da revalorização de activos fixos tangíveis de empresas com instrumentos de capital próprio admitidos num pequeno mercado regulamentado. Especificamente, estudei o caso do mercado regulamentado português, durante um período de dez anos (de 1995 a 2004). A revalorização feita em Portugal durante o período de análise, tem uma interessante particularidade, que é a de ter sido mensurada na base do justo valor e na base da variação do poder de compra, permitindo desta forma a análise em simultâneo do valor relevante dessas duas formas de mensuração. Literatura anterior examinou o valor relevante dessas duas formas de mensuração mas não em simultâneo. No que respeita à variação do poder de compra esta apenas foi estudada quando divulgada e não quando reconhecida e apenas em grandes mercados regulamentados. Encontrei uma associação positiva entre a o ganho da revalorização de balanço e corrente e o desempenho futuro das empresas, tendo este sido mensurado através do preço (rendibilidade) das acções e os resultados operacionais de três períodos futuros, tanto mais evidente quando se relacionou com preço e resultados operacionais futuros. Também analisei a motivação subjacente para a revalorização e os resultados indicam que esta é oportunista e não a eficiência informativa. Através da partição da amostra...

Demands for short-run assets and liabilities in Brazil: a portfolio approach

Silva,Evandro; Resende,Marcelo
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/03/2006 Português
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The study explores the behavior of the short run demands for assets and liabilities in the Brazilian industry during the 1990-1998 period based on portfolio theory. The implied set of demand equations is estimated for different sub-periods indicating that short-term demand patterns do not substantially differ when one compares the overall sample for 1990-98 and the sample pertaining a more stable period during 1994-98. Good support was found for explanatory factors referring to the stock of long term (nonchoice) items and variables approximating the activity level of the firm and the economy. The responsiveness of short-run assets and liabilities to relative returns (costs) of those items was weaker than previous studies for the U.K (Hay and Louri (1989, 1991, 1996)).

Portfolio theory in the selection of oil investment projects

Simplício,Jalimar Guimarães; Lemme,Celso Funcia; Leal,Ricardo Pereira Câmara
Fonte: Universidade Federal de São Carlos Publicador: Universidade Federal de São Carlos
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2012 Português
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The objective of this article is to compare investment project selection using the efficient frontier in the mean-variance space based on optimization models introduced by Markowitz (1952) with the project ranking method according to the profitability index (PI). The selection of real assets by companies did not incorporate the mean-variance optimization procedure in the same way the selection of financial assets in investment portfolios did. The process of selection and formation of portfolios of investment projects for the oil area of a company in the energy industry was analyzed. Project portfolios formed according to the usual company practice of ranking by their PI were compared with those that result from applying mean-variance optimization through Monte Carlo simulation, which allows the computation of mean returns, variances, and covariances for the set of projects considered. The inefficiency of project portfolios obtained by ranking according to the PI compared to those obtained by the method of Markowitz suggests that there are opportunities to improve the process of selecting the set of projects to be implemented by companies.

Assets-oriented community assessment.

Sharpe, P A; Greaney, M L; Lee, P R; Royce, S W
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em //2000 Português
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Determining how to promote community health requires that community health workers first assess where the community stands. The authors maintain that Healthy Communities initiatives are better served by assets-oriented assessment methods than by standard "problem-focused" or "needs-based" approaches. An assets orientation allows community members to identify, support, and mobilize existing community resources to create a shared vision of change, and encourages greater creativity when community members do address problems and obstacles.

Establishing and Evaluating the Key Functions of an Interactive Systems Framework Using an Assets-Getting to Outcomes Intervention

Chinman, Matthew; Acosta, Joie; Ebener, Patricia; Burkhart, Q; Clifford, Michael; Corsello, Maryann; Duffey, Tim; Hunter, Sarah; Jones, Margaret; Lahti, Michel; Malone, Patrick S.; Paddock, Susan; Phillips, Andrea; Savell, Susan; Scales, Peter C.; Tellett
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /12/2012 Português
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Community practitioners can face difficulty in achieving outcomes demonstrated by prevention science. Building a community practitioner’s prevention capacity—the knowledge and skills needed to conduct critical prevention practices—could improve the quality of prevention and its outcomes. The purpose of this article is to: (1) describe how an intervention called Assets-Getting To Outcomes (AGTO) was used to establish the key functions of the ISF and present early lessons learned from that intervention’s first 6 months and (2) examine whether there is an empirical relationship between practitioner capacity at the individual level and the performance of prevention at the program level—a relationship predicted by the ISF but untested. The article describes an operationalization of the ISF in the context of a five-year randomized controlled efficacy trial that combines two complementary models designed to build capacity: Getting To Outcomes (GTO) and Developmental Assets. The trial compares programs and individual practitioners from six community-based coalitions using AGTO with programs and practitionersfrom six similar coalitions that are not. In this article, we primarily focus on what the ISF calls innovation specific capacity and discuss how the combined AGTO innovation structures and uses feedback about its capacity-building activities...

Intervening with practitioners to improve the quality of prevention: One year findings from a randomized trial of Assets-Getting To Outcomes

Chinman, Matthew; Acosta, Joie; Ebener, Patricia; Burkhart, Q; Malone, Patrick; Paddock, Susan M.; Clifford, Michael; Corsello, Maryann; Duffy, Tim; Hunter, Sarah; Jones, Margaret; Lahti, Michel; Phillips, Andrea; Savell, Susan; Scales, Peter C.; Tellett-
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Publicado em /06/2013 Português
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There continues to be a gap in prevention outcomes achieved in research trials vs. “real world” practice. This article summarizes interim findings from a randomized trial testing Assets-Getting To Outcomes (AGTO), a two-year intervention to build prevention practitioners’ capacity to implement positive youth development-oriented prevention practices in 12 prevention coalitions in Maine. A survey of coalition members was used to assess change on individual practitioners’ prevention capacity between Baseline and one year later. Structured interviews with 32 program leaders (16 intervention, 16 control) were used to assess changes in prevention practices during the same time period. Change in prevention capacity over time between intervention and control did not differ, however in secondary analyses of only those assigned to the AGTO condition, AGTO users had evidenced greater improvement in their self-efficacy to conduct Assets-based programming and the frequency with which they engaged in AGTO behaviors. Non-users’ self-efficacy of AGTO declined. Interview ratings showed improvement in several key areas of performance among intervention programs. Improvement was associated with the number of technical assistance hours received. These results suggest that...

Assessing Public Policies and Assets That Affect Obesity Risk While Building New Public Health Partnerships, New Hampshire, 2011

Anderson, Ludmila; Foster, Scot; Flynn, Regina; Fitterman, Mindy
Fonte: Centers for Disease Control and Prevention Publicador: Centers for Disease Control and Prevention
Tipo: Artigo de Revista Científica
Publicado em 08/08/2013 Português
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The New Hampshire Obesity Prevention Program and the 9 New Hampshire regional planning commissions assessed the state’s obesity-related policies and assets by using community measures recommended by the Centers for Disease Control and Prevention. A self-administered questionnaire that focused on policies and assets that promote healthful eating, physical activity, and breast-feeding was sent to 234 municipalities; 59% responded (representing 73% of the state’s population). Of the municipalities that responded, 52% had sidewalks, 22% had bicycle lanes, none had nutrition standards, and 4% had a policy supporting breastfeeding. Through collaboration, we gathered baseline information that can be used to set priorities and assess progress over time.

Development and Validation of the Middle Years Development Instrument (MDI): Assessing Children’s Well-Being and Assets across Multiple Contexts

Schonert-Reichl, Kimberly A.; Guhn, Martin; Gadermann, Anne M.; Hymel, Shelley; Sweiss, Lina; Hertzman, Clyde
Fonte: Springer Netherlands Publicador: Springer Netherlands
Tipo: Artigo de Revista Científica
Português
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Few instruments provide reliable and valid data on child well-being and contextual assets during middle childhood, using children as informants. The authors developed a population-level, self-report measure of school-aged children’s well-being and assets—the Middle Years Development Instrument (MDI)—and examined its reliability and validity. The MDI was designed to assess child well-being inside and outside of school on five dimensions: (1) Social and emotional development, (2) Connectedness to peers and to adults at school, at home, and in the neighborhood, (3) School experiences, (4) Physical health and well-being, and (5) Constructive use of time after school. This paper describes the theoretical framework, selection of items and scales for the survey, and four studies that were conducted to revise the MDI and examine its psychometric properties. The findings indicate a theoretically predicted factor structure, high internal consistency, and document the convergent and discriminant validity of the MDI scales. The discussion delineates a plan for future validation studies that address further validity questions, such as predictive validity, measurement invariance, and fairness/bias, and provides a brief outlook of how the MDI may be used by practitioners...

Health Assets in Nursing Documentation of Cancer Care.

Rotegård, Ann Kristin; Fagermoen, May Solveig; Ruland, Cornelia M.
Fonte: American Medical Informatics Association Publicador: American Medical Informatics Association
Tipo: Artigo de Revista Científica
Publicado em 23/06/2012 Português
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Patients’ experiences, knowledge and preferences, as well as more person-centered care need to be implemented in clinical support systems and are central values and outcomes of eHealth. Health assets represent such information. The concept of health assets was explored and described based on analysis of nursing documentation in cancer patients’ records.

The CTSA Consortium’s CATCHR (Catalog of Assets for Translational and Clinical Health Research)

Shirey-Rice, Jana; Mapes, Brandy; Basford, Melissa; Moosman, Anneliese; Wehbe, Firas; Harris, Paul; Alcorn, Michael; Allen, David; Arnim, Margaret; Autry, Susan; Briggs, Michael S.; Carnegie, Andrea; Chavis-Keeling, Deborah; De La Pena, Carlos; Dworschak,
Fonte: PubMed Publicador: PubMed
Tipo: Artigo de Revista Científica
Português
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The 61 CTSA Consortium sites are home to valuable programs and infrastructure supporting translational science and all are charged with ensuring that such investments translate quickly to improved clinical care. CATCHR (Catalog of Assets for Translational and Clinical Health Research) is the Consortium’s effort to collect and make available information on programs and resources to maximize efficiency and facilitate collaborations. By capturing information on a broad range of assets supporting the entire clinical and translational research spectrum, CATCHR aims to provide the necessary infrastructure and processes to establish and maintain an open-access, searchable database of consortium resources to support multi-site clinical and translational research studies. Data is collected using rigorous, defined methods, with the resulting information made visible through an integrated, searchable web-based tool. Additional easy to use web tools assist resource owners in validating and updating resource information over time. In this article, we discuss the design and scope of the project, data collection methods, current results, and future plans for development and sustainability. With increasing pressure on research programs to avoid redundancy...

Discounting rules for risky assets

Myers, Stewart C.; Ruback, Richard S.
Fonte: MIT Energy Lab Publicador: MIT Energy Lab
Tipo: Trabalho em Andamento Formato: 850481 bytes; application/pdf
Português
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This paper develops a rule for calculating a discount rate to value risky projects. The rule assumes that the asset risk can be measured by a single index (e.g., beta), but makes no other assumptions about specific form of the asset pricing model. The rule works for all equilibrium theories of debt and taxes. The rule works because it treats all projects as combinations of two assets: Treasury bills and the market portfolio. We know how to value each of these assets under any theory of debt and taxes and under any assumption about the slope and intercept of the market line for equity securities. Given the corporate tax rate, the interest rate on Treasury bills, and the expected rate of return on the market, we can calculate the cost of capital for a feasible financing strategy. The firm finances the project with equity and debt in the proportions beta and (1- beta). Value increasing projects could be completely financed using this strategy. The weighted average cost of financing this project provides a discount rate that values the project correctly.

Aversion Analysis

ALLARD, Marie; BRONSARD, Camille; GOURIÉROUX, Christian
Fonte: Université de Montréal Publicador: Université de Montréal
Tipo: Artigo de Revista Científica Formato: 426559 bytes; application/pdf
Português
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In this paper : a) the consumer’s problem is studied over two periods, the second one involving S states, and the consumer being endowed with S+1 incomes and having access to N financial assets; b) the consumer is then representable by a continuously differentiable system of demands, commodity demands, asset demands and desirabilities of incomes (the S+1 Lagrange multiplier of the S+1 constraints); c) the multipliers can be transformed into subjective Arrow prices; d) the effects of the various incomes on these Arrow prices decompose into a compensation effect (an Antonelli matrix) and a wealth effect; e) the Antonelli matrix has rank S-N, the dimension of incompleteness, if the consumer can financially adjust himself when facing income shocks; f) the matrix has rank S, if not; g) in the first case, the matrix represents a residual aversion; in the second case, a fundamental aversion; the difference between them is an aversion to illiquidity; this last relation corresponds to the Drèze-Modigliani decomposition (1972); h) the fundamental aversion decomposes also into an aversion to impatience and a risk aversion; i) the above decompositions span a third decomposition; if there exists a sure asset (to be defined, the usual definition being too specific)...

What Drives the Development of the Insurance Sector? An Empirical Analysis Based on a Panel of Developed and Developing Countries

Feyen, Erik; Lester, Rodney; Rocha, Roberto
Fonte: Banco Mundial Publicador: Banco Mundial
Português
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The insurance sector can play a critical role in financial and economic development. By reducing uncertainty and the impact of large losses, the sector can encourage new investments, innovation, and competition. As financial intermediaries with long investment horizons, insurance companies can contribute to the provision of long-term instruments to finance corporate investment and housing. There is evidence of a causal relationship between insurance sector development and economic growth. However, there have been few studies examining the factors that drive the development of the insurance industry. This paper contributes to the literature by examining the determinants of insurance premiums (both life and non-life premiums) and total assets for a panel of about 90 countries during the period 2000-08. The results show that life sector premiums are driven by per capita income, population size and density, demographic structures, income distribution, the size of the public pension system, state ownership of insurance companies...

Small Area Estimation-Based Prediction Methods to Track Poverty : Validation and Applications

Christiaensen, Luc; Lanjouw, Peter; Luoto, Jill; Stifel, David
Fonte: Banco Mundial Publicador: Banco Mundial
Português
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Tracking poverty is predicated on the availability of comparable consumption data and reliable price deflators. However, regular series of strictly comparable data are only rarely available. Price deflators are also often missing or disputed. In response, poverty prediction methods that track consumption correlates as opposed to consumption itself have been developed. These methods typically assume that the estimated relation between consumption and its predictors is stable over time -- an assumption that cannot usually be tested directly. This study analyzes the performance of poverty prediction models based on small area estimation techniques. Predicted poverty estimates are compared with directly observed levels in two country settings where data comparability over time is not a problem. Prediction models that employ either non-staple food or non-food expenditures or a full set of assets as predictors are found to yield poverty estimates that match observed poverty well. This offers some support to the use of such methods to approximate the evolution of poverty. Two further country examples illustrate how an application of the method employing models based on household assets can help to adjudicate between alternative price deflators.