Tabla de Contenidos: “…-- 6 Conclusions -- References -- Chapter 5 Gender Gaps in Migration Studies: Recent Developments and Prospects -- 1 Introduction -- 2 Gender and Migration Research: Evolution in Different Social Contexts -- 3 State of Migration Studies in Quantitative Terms -- 3.1 Visibilised Women, Feminised Gender -- 3.2 Slowly Increasing Consideration of Sexuality and lgbtq -- 3.3 Continued Transnationalisation -- 3.4 Rising Intersectionality, Prevailing Mobility Lens -- 3.5 Diversification of Research Focus -- 3.6 Expansion beyond the Core Disciplines -- 4 Discussion and Conclusion -- Acknowledgements -- References -- Chapter 6 Unpaid Work during the covid-19 Pandemic: Amount, Allocation and the Aftermath: A European Perspective -- 1 Introduction -- 2 Amount: a Heavily Increased Workload in the Households -- 3 Allocation: Women Doing the Lion's Share - but also a Real Shock for Men -- 4 The Aftermath -- 4.1 Could Women's Employment be Affected? …”

Tabla de Contenidos: “…5.9.1 Accounting Optimisation of the Knock-in Forward -- 5.10 Case Study: Hedging a Forecast Sale And Subsequent Receivable with a Knock-In Forward (Splitting Alternative) -- 5.10.1 Terms of the Split into a Forward and a Knock-out Option -- 5.10.2 Hedging Relationship Documentation -- 5.10.3 Hedge Effectiveness Assessment -- 5.10.4 Hedge Effectiveness Assessment Performed at Hedge Inception -- 5.10.5 Fair Valuations of Derivative Contracts and Hypothetical Derivative at the Relevant Dates -- 5.10.6 Calculation of Effective and Ineffective Amounts -- 5.10.7 Accounting Entries -- 5.11 Case Study: Hedging A Forecast Sale and Subsequent Receivable with a Knock-In Forward (Instrument In Its Entirety) -- 5.11.1 Hedging Relationship Documentation -- 5.11.2 Hedge Effectiveness Assessment -- 5.11.3 Hedge Effectiveness Assessment Performed at Hedge Inception -- 5.11.4 Fair Valuations of Hedging Instrument and Hypothetical Derivative at the Relevant Dates -- 5.11.5 Calculation of Effective and Ineffective Amounts -- 5.11.6 Accounting Entries -- 5.12 Case Study: Hedging A Forecast Sale and Subsequent Receivable with a Knock-In Forward (Rebalancing Approach) -- 5.12.1 Quantity of Hedged Item Estimation -- 5.12.2 Hedging Relationship Documentation -- 5.12.3 Hedge Effectiveness Assessment -- 5.12.4 Hedge Effectiveness Assessment Performed at Hedge Inception -- 5.12.5 Fair Valuations at the Relevant Dates -- 5.12.6 Effective and Ineffective Amounts at the Relevant Dates -- 5.12.7 Accounting Entries -- 5.13 Case Study: Hedging A Highly Expected Foreign Sale with a Kiko Forward -- 5.13.1 Hedge Accounting Optimisation -- 5.13.2 Hedge Accounting Application for Approach 1 - Forward plus Residual Derivative -- 5.13.3 Hedging Relationship Documentation -- 5.13.4 Hedge Effectiveness Assessment Performed at Hedge Inception…”

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