Off-Balance Sheet (OBS) activities of large u.S. commercial banks have been growing rapidly in recent years. These activities represented 58% of total bank assets in 1984 and grew to 176% of total bank assets in 1988. Bank regulators are concerned that OBS activities increase bank risk, and proposed that some OBS activities be included in the calculation of a risk-based capital requirement. Thi...

introduction: falling is a common problem after stroke that occurs following the physical and psychological problems. psychological factors such as reduce of self-efficacy in maintain balance could have an equal or even greater contribution than physical problems in falling. therefore, having a suitable tool with acceptable repeatability seems to be necessary for evaluation of individual confid...

1Division of Accounting, School of Business, NanyangBusiness School, Nanyang Technological University, Singapore 2Leventhal School of Accounting,Marshall School of Business, University of SouthernCalifornia, USA Correspondence Clive Lennox, Leventhal School ofAccounting, Marshall School ofBusiness,University of SouthernCalifornia, 3670TrousdaleParkway, Los Angeles,CA90089,USA. Email: clennox@us...

Abstract. One of the important challenges facing NL semantics in the early 21st century is to theoretically underpin analysis and generation of conversational interaction. I start by considering certain requirements a semantic framework needs in order to be viable for this task, with reference to a benchmark example. One fundamental requirement is the provision of an ontology which incorporates...

[1] The Polar Pennsylvania State University–National Center for Atmospheric Research Fifth-Generation Mesoscale Model (Polar MM5) regional climate model was run over the North Atlantic region for 1991–2000. We analyze 24-km output over the Greenland ice sheet to evaluate spatial and temporal variability of the surface mass balance and its subcomponents. The model output is compared with 3 years...

Although U.S. off-balance sheet (OBS) banking activities have been studied both theoretically and empirically, no paper studies Canadian OBS banking activities, which are growing larger each year. This paper supports the market discipline hypothesis of Canadian bank letters of credit (LC) activities by employing several market measures of risk from one-factor and multifactor models, including a...