The aim of this paper is to generalize the‎ ‎notion of almost valuation domains to arbitrary commutative‎ ‎rings‎. ‎Also‎, ‎we consider relations between almost valuation rings ‎and pseudo-almost valuation rings‎. ‎We prove that the class of‎ ‎almost valuation rings is properly contained in the class of‎ ‎pseudo-almost valuation rings‎. ‎Among the properties of almost‎ ‎valuation rings‎, ‎we sh...

When pricing OTC contracts in the presence of additional risk factors and costs, such as credit funding collateral starting “clean price” is modified additively by valuation adjustments (XVAs) that account for each factor or cost isolation, while seemingly ignoring combined effects. Instead, costs can be jointly accounted ab initio mechanism at level cash flows, this “adjusted flow" approach le...

In this paper, an analogy between IT firm valuation and IS valuation is used to learn from how investment banking professionals cope with the renowned valuation problem. It becomes clear that theoretically sound approaches like the discounted cash flow might be inappropriate to determine the true value of a software company. Especially for IT valuation, real options approaches are a promising w...

1. Introduction: context and scope of the study In the spirit of the growing environmental awareness in the past decades, we witness nowadays an increasing interest in biodiversity, both locally and worldwide. Biodiversity requires our attention for two reasons. First, it provides a wide range of benefits to mankind and human activities. Second, many human activities have contributed to unprece...