English
Related papers

Related papers: Why Long-Term Debt Instruments Cannot Be Deposit S…

200 papers

We study the problem of preventing double spending in electronic payment schemes in a distributed fashion. This problem occurs, for instance, when the spending of electronic coins needs to be controlled by a large collection of nodes (eg.…

Cryptography and Security · Computer Science 2008-02-07 Jaap-Henk Hoepman

Fungible tokens with time-to-live (TTL) semantics require tracking individual expiration times for each deposited unit. A naive implementation creates a new balance record per deposit, leading to unbounded storage growth and vulnerability…

Data Structures and Algorithms · Computer Science 2025-12-25 Shaun Scovil , Bhargav Chickmagalur Nanjundappa

This paper proposes a paradigm shift in the valuation of long term annuities, away from classical no-arbitrage valuation towards valuation under the real world probability measure. Furthermore, we apply this valuation method to two examples…

Mathematical Finance · Quantitative Finance 2017-11-09 Kevin Fergusson , Eckhard Platen

To meet project timelines or budget constraints, developers intentionally deviate from writing optimal code to feasible code in what is known as incurring Technical Debt (TD). Furthermore, as part of planning their correction, developers…

Software Engineering · Computer Science 2022-03-14 Anthony Peruma , Eman Abdullah AlOmar , Christian D. Newman , Mohamed Wiem Mkaouer , Ali Ouni

Commercial banks and other depository institutions in some countries are required to hold in reserve against deposits made by their customers at their Central Bank or Federal Reserve. Although some countries have been eliminated it, this…

General Finance · Quantitative Finance 2013-06-04 Novriana Sumarti , Iman Gunadi

Context. Technical Debt (TD) is a metaphor for technical problems that are not visible to users and customers but hinder developers in their work, making future changes more difficult. TD is often incurred due to tight project deadlines and…

Software Engineering · Computer Science 2022-04-26 Marion Wiese , Paula Rachow , Matthias Riebisch , Julian Schwarze

This paper provides a detailed analysis of the local determinacy of monetary and non-monetary steady states in Tirole (1985)'s classical two-period overlapping generations model with capital and production. We show that the sufficient…

Theoretical Economics · Economics 2024-05-14 Tomohiro Hirano , Alexis Akira Toda

This paper considers the problem of measuring the credit risk in portfolios of loans, bonds, and other instruments subject to possible default under multi-factor models. Due to the amount of the portfolio, the heterogeneous effect of…

Computational Finance · Quantitative Finance 2019-04-10 Cheng-Der Fuh , Chuan-Ju Wang

The writers propose a mathematical Method for deriving risk weights which describe how a borrower's income, relative to their debt service obligations (serviceability) affects the probability of default of the loan. The Method considers the…

Risk Management · Quantitative Finance 2011-11-24 Graham Andersen , David Chisholm

Financial contracts with options that allow the holder to extend the contract maturity by paying an additional fixed amount found many applications in finance. Closed-form solutions for the price of these options have appeared in the…

Pricing of Securities · Quantitative Finance 2015-07-08 Pavel V. Shevchenko

This article presents valuation of Treasury Bonds (T-Bonds) on Macedonian Stock Exchange (MSE) and empirical test of duration, modified duration and convexity of the T-bonds at MSE in order to determine sensitivity of bonds prices on…

Risk Management · Quantitative Finance 2012-07-02 Zoran Ivanovski , Toni Draganov Stojanovski , Nadica Ivanovska

Technical debt describes situations where developers write less-than-optimal code to meet project milestones. However, this debt accumulation often results in future developer effort to live with or fix these quality issues. To better…

Software Engineering · Computer Science 2023-03-07 Gregory Wilder , Riley Miyamoto , Samuel Watson , Rick Kazman , Anthony Peruma

This paper studies the dynamics of Brazilian interest rates for short-term maturities. The paper employs developed techniques in the econophysics literature and tests for long-range dependence in the term structure of these interest rates…

Data Analysis, Statistics and Probability · Physics 2008-12-02 Daniel O. Cajueiro , Benjamin M. Tabak

The two main approaches in credit risk are the structural approach pioneered in Merton (1974) and the reduced-form framework proposed in Jarrow & Turnbull (1995) and in Artzner & Delbaen (1995). The goal of this article is to provide a…

Mathematical Finance · Quantitative Finance 2015-07-14 Frank Gehmlich , Thorsten Schmidt

Exchanging data while ensuring non-repudiation is a challenge, especially if no trusted third party exists. Blockchain promises to provide many of the required guarantees, which is why it has been used in many non-repudiable data exchange…

Cryptography and Security · Computer Science 2023-08-10 Valentin Zieglmeier

Stablecoins and central bank digital currencies are on the horizon in Asia, and in some cases have already arrived. This paper provides new analysis and a critique of the use case for both forms of digital currency. It provides time-varying…

General Economics · Economics 2022-02-16 Barry Eichengreen , Ganesh Viswanath-Natraj

Long-duration energy storage (LDES) is a key component for fully renewable, sector-coupled energy systems based on wind and solar. While capacity expansion planning has begun to take into account interannual weather variability, it often…

General Economics · Economics 2025-06-11 Felix Schmidt

Technical debt denotes shortcuts taken during software development, mostly for the sake of expedience. When such shortcuts are admitted explicitly by developers (e.g., writing a TODO/Fixme comment), they are termed as Self-Admitted…

Software Engineering · Computer Science 2022-11-22 Yikun Li , Mohamed Soliman , Paris Avgeriou , Lou Somers

The instability of the financial system as experienced in recent years and in previous periods is often linked to credit defaults, i.e., to the failure of obligors to make promised payments. Given the large number of credit contracts, this…

Risk Management · Quantitative Finance 2015-06-17 Thilo A. Schmitt , Desislava Chetalova , Rudi Schäfer , Thomas Guhr

The 2008 financial crisis has been attributed to "excessive complexity" of the financial system due to financial innovation. We employ computational complexity theory to make this notion precise. Specifically, we consider the problem of…

Risk Management · Quantitative Finance 2019-05-21 Steffen Schuldenzucker , Sven Seuken , Stefano Battiston