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摘要： There has been a growing interest in economic policies and their impact within a country among the real estate economics research community in recent years. After the economic crisis of 2008, an unconventional monetary policy was created, and it has been called quantitative easing (QE), an instrument of economic policy applied through central banks to boost the economy in periods when conventional monetary policy is not satisfactory. As with the economic challenge brought by COVID-19, many central banks had to implement unconventional monetary plans. This thesis aims to discover the impact of quantitative easing (QE) and its opposite quantitative tapering (QT) on the housing prices of the US real estate market. In order to deal with this problem, this research performs time-varying rolling correlations, which are correlations between two-time series on a rolling window. The window for this research will be monthly and subject to historical data points from a 280-month period of the USA metropolitan price housing and the Federal Balance sheet between 1998 and 2022. The results show there is a positive correlation between the different US housing markets and the US Federal Balance Sheet in the majority of the US markets analyzed and finds a high positive correlation between the different regional house price indices and US National Home Price Index and finally the existence of spillover effect between the cities in the high tier (e. g., Los Angeles and Miami) and low-tier (e. g., Chicago and Atlanta) cities, such that rising trends in one city are mirrored by the following changes in the other city in the equivalent tier and vice versa.

摘要： The aim of working capital management is to make sure a firm continues with its operations and has enough ability to satisfy both maturing short-term debt and upcoming operational expenses. In almost all cases, security firms are affected by poor financial performance due to their unique approach to the management of working capital which involves more of accounts receivables than any other working capital management practices. The purpose of this study was to investigate the effect of working capital management on profitability of security companies in Mombasa County. The specific objectives of the study were to establish the relationship between cash management and profitability, to determine the influence of inventory management on profitability, to ascertain the relationship between accounts receivable management and profitability and to find out the relationship between accounts payable management and profitability of Security Companies in Mombasa County. The study covered a period of five years from 2016 to 2020. The study was informed by agency theory, resource-based theory and efficient asset management theory. Descriptive research design and cross sectional survey designs were employed in the study. The target population of the study was the 31 finance managers from the 31 security companies selected. The researcher utilized purposive sampling design. Primary data was collected using structured questionnaires. Data was analyzed using both inferential and descriptive statistics with the help of SPSS version 22. Descriptive statistics consisted of mean and standard deviation. Inferential statistics consisted of multiple regression analysis that were done to establish the relationship between dependent and independent variables. Diagnostic tests that were done to establish the significance of the model were normality test, heteroscedasticity, autocorrelation and multicollinearity. Data presentation was done by use of figures and tables. The study found that th

关键词： 国家储备  

ISBN: (纸本)9787518988815

摘要： 本书分为绪论、相关概念界定、储备土地资产价值核算方法、储备土地资产负债表编制技术路径、储备土地资产负债表编制示例、储备土地资产负债表编制地方实践、应用研究七部分，从储备土地资产负债表编制的理论、技术和逻辑等方面进行研究分析，提出储备土地资产负债表编制报表体系。同时，梳理了土地储备的发展过程和资产负债表基本概念、基础理论和技术方法，对比分析了地方编制储备土地资产负债表的探索过程。

摘要： BACKGROUND: Canada is currently the only OECD country without a national school food program. The Government of Canada recently committed to working with different levels of government, Indigenous partners, and stakeholders towards a national school food policy. However, limited data on the costs of running a program in Canada is an evidence gap for making informed policy decisions. OBJECTIVES: This project aimed to synthesize published literature on the full costs of producing school lunches, estimate these costs in the BC provincial context, and gain stakeholder insights on the context and costs of existing programs in BC. METHODS: A literature review through Ovid MEDLINE, Web of Science, CAB Direct, ERIC (EBSCO), and additional grey literature gathered evidence on the costs of producing school lunches. Through a subsequent costing exercise, these costs were estimated in BC and a novel interactive costing tool was developed. Interviews (n=9) then highlighted perspectives of school district staff, government representatives, those directly involved in school food programs, and those with expertise on programs costs. These perspectives offered insights and contextualized the existing school food programs in BC, as well as the estimates and the interactive costing tool from the costing exercise. RESULTS: The literature (n=6 studies) reported costs associated with school lunches in the US, Norway, and Wales. The ensuing costing exercise produced a range of $2.79 to $5.18 for the estimated cost of preparing lunches in BC schools, while an array of input variables – including school characteristics (e. g., number of students), staffing information, additional costs, and revenue – were used to build the interactive costing tool. Stakeholders responded positively to the tool and highlighted its value for program planning, while providing insights into the major cost categories (e. g., food, human resources, infrastructure) and the policy considerations relevant to the BC

摘要： Induction of labor (IOL) is common practice in the United States, with a rate of 25.7% in 2018. IOL can be a lengthy process, placing undue strain on the healthcare system, increasing healthcare costs, and decreasing patient satisfaction. The purpose of this integrative review is to determine how outpatient mechanical cervical ripening with a cervical ripening balloon (CRB) correlates with a change in hospital length of stay, patient satisfaction, and cost. A keyword search strategy was utilized in PubMed, CINAHL, and Scopus databases. The inclusion criteria included original research published in the last 10 years, available in the English language, focusing on women undergoing outpatient cervical ripening with a CRB. A journal hand search was performed for articles published in the last 5 years in three publications. Finally, a citation search of the selected articles was completed. This search process yielded 24 articles for analysis. The social-ecological model was used to organize the findings according to areas of impact: individual, interpersonal, organizational, community, and public policy. Among these 24 articles, the total number of participants was 14,376. Findings revealed that overall patient satisfaction was high with CRB use. Most studies demonstrated a shorter hospital stay in outpatient CRB groups and indicated that CRB was not associated with adverse maternal or neonatal outcomes. Moderate cost savings were noted in three studies. This review reaffirms the evidence that outpatient use of CRB demonstrated safety and effectiveness. Patients have reported satisfaction with CRB, especially in the outpatient setting. Outpatient CRB demonstrated a reduction in inpatient hospital time which could result in reducing strain on healthcare systems and associated costs of hospitalization. Future research opportunities exist for a large randomized controlled trial (RCT) measuring time admitted to the hospital, costs, and patient satisfaction of CRB in the inpa

关键词： 会计实务  

ISBN: (纸本)9787115615954

摘要： 本书从一线财务工作者的角度出发, 立足于现行财税政策法规, 详细介绍了企业费用报销的基本知识与流程, 以及税务、审计的重点。全书内容从费用报销基础知识深入到报销的实际业务, 重点关注发票合规性、费用归集合理性、签字手续完整性、费用报销超预算管控等问题, 同时针对企业降本增效提出合理化建议。