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Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis
حسابداری برای ثبات مالی: افشای بانکی و تشخیص از دست دادن در بحران مالی-2021 This paper examines banks’ disclosures and loss recognition in the 2007–2009 financial
crisis and identifies several core issues for the link between accounting and financial stability. We show that, going into the financial crisis, banks’ disclosures about relevant risk
exposures were relatively sparse. Such disclosures came later after major concerns about
banks’ exposures had arisen in markets. The recognition of loan losses also was slow and
delayed relative to prevailing market expectations. Among the possible explanations for
this evidence, our analysis indicates that banks’ reporting incentives played a key role,
which has important implications for bank supervision and the new expected loss model for loan accounting. We also provide evidence that shielding regulatory capital from accounting losses through prudential filters can dampen banks’ incentives for corrective actions. Overall, our analysis reveals several significant challenges if accounting and financial
reporting are to contribute to financial stability.
keywords: Banks | Financial crisis | Financial stability | Disclosure | Loan loss accounting | Expected credit losses | Incurred loss model | Prudential filter | Fair value accounting |
مقاله انگلیسی |
2 |
Modeling ductile fracture using critical strain locus and softening law for a typical pressure vessel steel
مدل سازی شکستگی انعطاف پذیر با استفاده از جایگاه کرنش بحرانی و قانون نرم شدن برای فولاد فشار معمولی-2020 This work describes the framework to model ductile damage based on phenomenological stress-modified critical
strain criterion (SMCS) coupled with a softening law to predict the onset of ductile initiation and ductile
propagation in typical fracture specimens, extracted from a flat plate made of ASTM A285 Gr. C steel. A very
detailed and well-illustrated methodology has been developed for the identification of material parameters.
Laboratory testing of cylindrical tensile bars and SE(B) specimens, at room temperature, provides necessary and
sufficient information to calibrate the numerical parameters in the proposed model. For either geometry, the
applied loading is measured by a continuous record of the load ðPÞ and displacement ðΔÞ. After the model parameters
have been set, verification studies are carried out for SE(B) specimens having shallow cracks with and
without side-grooves. Consequently, parameter transferability, outside small-scale yielding condition between
specimens having different crack tip conditions, can be addressed and the constraint influence on the driving
force better understood. An additional check is performed by comparing the final crack front profile measured on
the fracture surface of the SE(B) specimens with the numerical calculated in the finite element analyses. The
phenomenological model adopted herein can reproduce and predict reasonably well the experimental data obtained
for specimens with different levels of stress triaxiality (constraint). Overall, it is shown that the SMCS
criterion combined with a softening law can be used to study and to predict the influence of stress state on ductile
failure initiation and ductile crack growth by identifying nine model parameters through testing notched round
bar geometries and SE(B) specimens. The proposed methodology shows great potential as an engineering tool for
assessing the integrity of complex structures such as welded pipelines and pressure vessels. Keywords: Ductile failure | Constraint | SMCS | Crack propagation | Damage model |
مقاله انگلیسی |