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Cependant, la montée en puissance des crises financières, la crise asiatique de 1997, la crise russe de 1998, la crise des subprimes de 2008 et la crise ukrainienne de 2013, sans faire allusion aux crises fréquentes en Afrique, nonobstant l'apparition de marchés financiers et de la banque numérique, a mis en évidence l'insuffisance du travail des comptables et le besoin urgent de recruter les ingénieurs financiers pour une gestion prévisionnelle plus efficace afin d'appuyer la gestion comptable. Dans ce livre, on trouve le modèle Pawelole qui mesure la stabilité et l'instabilité financière d'un portefeuille observé, ce qui aide les décideurs à prendre des décisions plus aléatoires.
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