映美、用友联合开发推出“票据(证卡)通”

中国打印及商用设备专业制造商江裕映美和软件提供商用友最近联合推出"映美——用友票据(证卡)通",将作为映美全系列平推针式打印机的捆绑产品提供给各行业用户。该款产品是目前国内首次由打印机厂商专门推出的票据证卡     

财政电子票据在高校继续教育领域的应用探析

财政部全面推开财政票据电子化改革后,高校票据管理工作面临着巨大的变化,尤其是高校继续教育业务,学员结构复杂,与全日制学生相比具有特殊性,因此,在财政票据电子化的推广过程中更加艰难。本文在总结高校继续教育票据管理现状的基础上,分析了高校继续教育推广使用财政电子票据的优势,同时,着重强调了高校继续教育推广财政电子票据面临的困难,在此基础上提出了推行高校电子票据的具体建议,进而为高校继续教育票据管理工作的顺利实施提供一定的参考。     

基于互联网的高校票据管理平台研究

高校的票据管理工作涉及面广,重复性强,包含了票据的项目立项、标准报批、购领、使用、票款核对、账务处理、票据核销等一系列控制点.本文深入分析了高校的票据管理模式和具体环节,对集成规范了各个关键环节的票据管理系统进行分析研究,并对系统的应用情况和效果进行了总结.     

高校收费票据管理探析

当前,随着高等学校服务社会职能的不断增加,高等学校收费内容也随之延伸,给票据使用管理工作带来很大挑战,收费的类型不同,票据的种类也有所区别,不同类型的票据使用依据如何,能否按照规定的类型开具?给高校的财务管理工作带来很大困惑。本文笔者在研究过程中通过对高校的收费项目进行分类和筛选,掌握当前高校所开具票据的类型,对高校开具票据的管理情况进行分析,探讨管理过程中出现的问题并结合问题提出相应的改善方案。希望能够通过本文的研究达到规范高校票据管理行为的目的,不断提升票据管理水平。     

高校票据管理的问题及对策探讨

随着高校办学规模的不断扩大,高校与有关部门、单位的合作也越来越密切。高校经济业务复杂,筹资渠道广泛,使用的票据种类及数量也在不断增长,由此带来的票据管理问题也日益突显。本文分析了高校票据管理过程中存在的一些问题,并提出加强高校票据管理的对策,为进一步完善高校票据管理模式提供参考。旨在提升高校财务管理水平,降低财务风险,确保高等教育的健康发展。     

试论我国票据法律制度的缺陷及其完善

随着金融体制改革和银行结算制度改革的深化,我国在上世纪80年代末期建立起了以汇票、本票、支票和信用卡“三票一卡”为主体的新的结算制度,允许票据在经济主体之间使用和流通。尤其是我国在90年代初确立了社会主义市场经济体制以后,票据得到了普遍的推广和广泛的运用。近年来,票据的使用规模日益扩大。     

高校财政票据使用中存在的问题及改进措施

为了进一步规范财政票据行为,加强政府非税收入征收管理和单位财务监督,财政部出台了系列管理办法及管理手段。本文针对现阶段高校财政票据使用中存在的问题,进行了原因分析,并对存在问题提出有效改进措施。随着国家对票据的重视,规范使用财政票据成为当务之急。     

校园“一卡通”银校功能集成实现模式研究

随着我国高等教育的快速发展,高校规模不断扩大,师生日常生活中需要使用工作证（学生证）、借书证、上机卡、饭卡、门禁卡、医疗卡、水卡等多种证卡,这在客观上要求快速推进大学管理的信息化、现代化进程,变多卡多证为一卡通行。     

高校票据管理的问题分析与对策

随着教育事业的发展,高校收入来源呈现多样性,而不同性质的收入对应不同的票据,票据的正确使用是会计核算的重要环节。但目前在高校中票据的使用和管理中仍存在着一些问题,本文对存在的问题进行分析,并提出相应对策。     

细化高校票据管理工作实践探索

票据管理是高校财务管理工作的重要组成部分,随着高校的快速发展,经济业务也越来越繁杂,使用票据的种类和数量随之不断地增长,票据管理愈来愈显得重要,其管理的效果直接影响到高校财务管理的效率。细化票据管理工作,是规范高校收费行为,杜绝乱收费,防止"小金库"产生的一项有效的措施,是高校健全财务制度、强化内部监管的重要保障。     

盒融IC卡行业应用的范畴和策略

国家明确提出,“要以行业应用为落脚点,实现与互联网支付、移动支付等创新型应用的整合。“十二五”期间全面推进金融Ic卡应用,社保应用要覆盖60％的人口、居民健康卡持有率达80％”,国内商业银行正面临业务发展的战略机遇。在清晰厘定金融IC卡行业应用范畴边界的基础上,商业银行应以战略远景为指引,针对金融Ic卡行业应用的不同类型和特点,采取最有利于发挥优势的实施策略,探索形成适合自身实际情况的业务发展模式,以促进整体价值的持续增加。     

Consumer payment choice: Merchant card acceptance versus pricing incentives

Using transaction-level data from a three-day shopping diary, we estimate a model of consumer payment instrument choice that disentangles the effect of merchant card acceptance from credit card pricing incentives (rewards) at the point-of-sale. The lack of merchant card acceptance plays a large role in the use of cash, especially for low-value transactions (less than 25 dollars). Participation in a credit card rewards program induces a shift toward credit card usage at the expense of both debit cards and cash. In contrast, changes in the amount of rewards (ad valorem) has a small or inelastic effect on the probability of paying with credit cards. Our findings highlight the importance of the two-sided nature of retail payment systems and provide key insights into consumer and merchant behaviour.     

Determinants of Mortgage Default and Consumer Credit Use: The Effects of Foreclosure Laws and Foreclosure Delays

The mortgage default decision is part of a complex household credit management problem. We examine how factors affecting mortgage default spill over to other credit markets. As home equity turns negative, homeowners default on mortgages and home equity lines of credit at higher rates, whereas they prioritize repaying credit cards and auto loans. Larger unused credit card limits intensify the preservation of credit cards over housing debt. Although mortgage nonrecourse statutes increase default on all types of housing debt, they reduce credit card defaults. Foreclosure delays increase default rates for housing and nonhousing debts. Our analysis highlights the interconnectedness of debt repayment decisions.     

信用卡使用意向成因分析及其营销策略研究

本文在计划行为理论的基础上,使用结构方程模型等数理统计方法,探析了消费者信用卡使用意向的影响因素,进而建构了消费者信用卡使用意向模型。研究表明,计划行为理论中信用卡态度和知觉行为控制变量对消费者信用卡使用意向有重要影响。此外,研究还进一步将消费者信用卡态度区分为便利性态度、金钱与信用态度,实证研究显示便利性态度对信用卡使用意向有重要影响,这种区分是合理的和必要的。最后,研究提出实务建议,为中国信用卡业务的完善和发展提供决策依据。     

Are wildcard events on infrastructure systems opportunities for transformational change?

Infrastructure systems face a number of pressing challenges relating to demographics, environment, finance and governance pressures. Furthermore, infrastructure mediates the way in which everyday lives are conducted; their form and function creating a persistence of unsustainable practice and behaviour that cannot be changed even if change is desired. There is a need to find means by which this obduracy can be broken so that new, more sustainable futures can be planned. This paper develops a methodology, taking concepts from both engineering and social science. Wild cards, or physical disruptions, are used to ‘destructively test’ complex infrastructure systems and the multi-level perspective is used as a framework for analysing the resulting data. This methodology was used to examine a number of case studies, and with focus groups consisting of a range of different infrastructure providers and managers, to gain a better understanding of systems’ socio-technical characteristics and behaviours. A number of impactful ‘intervention points’ emerged that offered the opportunity to promote radical changes towards configurations of infrastructure systems that provide for ‘less’ physical infrastructure. This paper also examines the utility of wild cards as enablers of transition to these ‘less’ configurations and demonstrates how a ‘wild card scenario’ can be used to co-design infrastructure adaptation from with both infrastructure providers and users.     

信用卡套现行为的法律性质分析及建议

随着我国信用卡产业的迅速发展,信用卡在使用过程中也凸显诸多问题,信用卡套现便是其中之一。然而,对于信用卡套现的法律性质,学术界一直存有争论。从信用卡套现的概念和原理出发,层层分析揭露信用卡套现的深层原因,并以此窥视我国现行信用卡相关立法的不足,并在借鉴美国信用卡立法模式的基础上,对我国信用卡立法提出了建议。     

College students and credit card companies: Implications of attitudes

More knowledge and understanding is needed regarding the mechanisms influencing college student attitudes toward credit card companies and the behavior that students exhibit using credit cards. Prior literature in the area has been sparse. The current article is an attempt to fill the gap in existing literature. Using survey data, we try to find the determinants of college student attitude toward credit card companies and the responsible use of credit cards. Our findings indicate that a strong positive link exists between student attitude toward credit card companies and responsible credit behavior. Two distinct groups of students are identified – one with a positive attitude toward credit card companies and positive credit use behaviors; the other with the opposing attitude and behavior. Reward cards, payment behavior, number of credit cards, modes of acquisition, awareness about credit card policies, purpose for using credit cards, impulsiveness and certain student characteristics are all indicated as variables that help discriminate between the two different student groups. Our findings have implications for both higher education institutions and credit card firms.     

EMV认证的实现

首先简要介绍EMV认证是全球公认的统一标准,金融系统设备招标的必备条件。加之目前的磁条卡存在很多漏洞,出现很多所谓的“高科技”犯罪案件,所以磁条卡向智能卡过渡是必然的趋势。然后介绍了EMV认证中读卡机具非接Levell各个部分的实现。     

Financial literacy and shrouded credit card rewards

Credit card companies charge an interchange fee for each transaction, and almost half of this fee is returned to consumers in the form of a reward or perk program. Among credit card users who do not use cards for borrowing (convenience users), rewards are a means to negotiate the implicit price of the interchange fee. Any consumer whose time cost is less than the value of rebates should rationally choose a reward card. Half of convenience users do not own a reward card. We hypothesize that credit card companies segment customers by marketing non-salient credit card characteristics to appeal to naïve consumers while offering lower-price cards (net the rebate) to compete for more sophisticated consumers as suggested in Gabaix and Laibson (2006). Consumer sophistication is measured using a 20-question financial literacy instrument in a large national data set. When household characteristics such as education, income and wealth are controlled in a multivariate analysis, respondents in the highest financial literacy quintile were twice as likely to own a rewards card. The relation between literacy and reward cards provides evidence that credit card rebates resemble other markets where hidden product attributes create a welfare transfer from naïve to sophisticated consumers.     

Regal Hair Salon: Tax and financial reporting of gift cards

Regal Hair Salons Inc., an owner and operator of hair salons across the United States, has enhanced its brand recognition through gift cards and promotions. Using authoritative tax literature, you have to determine the amount and timing of its federal income tax liability for the gift cards of other retailers that Regal has sold, gift cards for its own products and services, and the gift cards that it has issued during a special promotion. You also have an opportunity to determine whether Regal’s financial reporting policies with respect to gift cards are consistent with Generally Accepted Accounting Principles (GAAPs), using FASB Accounting Standards Codification. Finally, based on your review of book-tax differences, you are to determine the appropriate current and deferred tax provision. The case provides an opportunity to examine several issues in a real-world setting, strengthen your tax and accounting research capabilities, and develop your critical thinking skills.