Über die konstruktion der ausscheidetafel der aktiven

Abstract

In der technischen Behandlung der Invaliden- oder Krankenversicherung kommt die Aufgabe vor, aus der Gruppe der Lebenden die Gruppe der Aktiven auszuscheiden. Dies wird in der Praxis vielleicht ausnahmslos derart ausgeführt, dass die Gruppe derjenigen Invaliden gleichen Alters, welche im Laufe eines Jahres invalid werden, weiter Jahr für .Jahr verfolgt wird. Angenommen, dass die Anzahl der Aktiven in einem Zeitpunkt gegeben ist, lässt sich vermittels der gegebenen Wahrscheinlichkeiten die Anzahl der während eines Jahres invalid Gewordenen und am Ende des ersten Jahres und späterer Jahre lebenden Invaliden ermitteln. Die Ausscheidetafel der Aktiven wird auf diese Weise Schritt für Schritt von dem jüngsten Alter zu den höheren weiter aufgebaut.     

Regroupements d'entreprises et IFRS: le cas de GlobeCom Corporation et Synthetics Inc.

This case addresses the accounting for mergers and acquisitions in Canada. Since January 1, 2011, any new transactions from mergers and acquisitions made by a public company must be recorded in accordance with the International Financial Reporting Standards (IFRS). In the case of a partial acquisitions, two theoretical approaches to accounting is allowed under IFRS 3: the approach of a separate entity and the modified approach of the parent entity. For mergers and acquisitions that occurred before this date, firms could either be early adopters to IFRS or firms could apply the Canadian standards that were allowed at the time of reunification. Under Canadian GAAP (CICA, Chap. 1581), partial acquisitions are accounted for using the approach of the parent entity. Canadian public companies that have chosen to recognize their business combinations which occurred before January 1, 2011, according to the approach of the parent entity, may continue to do so even after the enforcement of IFRS. Thus for years to come, we can see in the financial statements of various Canadian public companies business combinations presented in three different ways: according to the separate entity approach, the parent entity approach and, the modified approach of the parent entity. We also include in the case the U.S. GAAP for mergers and acquisitions. In this case, we strongly draw on an acquisition that actually happened, which we adapted to illustrate the three theoretical approaches to account for mergers and acquisitions. In particular, we have changed the name of the company.     

Re‐visiting ‘country of origin’ effects on HRM in multinational corporations

This article builds on the existing literature on ‘country of origin’ effects on the management of human resources in multinational corporations (MNCs). It adopts a relational perspective in order to examine how actors at different levels within multinationals develop identities, and how these interact. Exploring the different sets of relations present within MNCs highlights two major areas in which the existing literature is deficient: first, a more integrated perspective on country effects within MNCs is dependent on an understanding of the potential for firms to strategically segment HR policies; second, more consideration needs to be given to the potential separation, either full or partial, of country of ownership and country of management effects, in order to reach a more realistic analysis of how national business systems shape international HRM.     

Limited Information and the Sustainability of Unlisted-Target Acquirers' Returns

Abstract:  Relaxed disclosure requirements of unlisted firms, as compared to publicly listed companies, lead to limited quality and quantity of information at bid announcements, causing difficulty in valuing gains from mergers. This raises the question: are the frequently reported superior announcement-period gains to unlisted-target acquirers sustainable in the long run? Our results for the UK show that unlisted-target acquirers gain on announcement, but suffer a substantial loss in the long run. This reversal in fortune of unlisted-target acquirers is in sharp contrast to the performance of listed-target acquirers in the UK. Therefore, short-run gains for unlisted-target acquirers may result from investors' excessive optimism when faced with limited and biased information.     

如何组织创业团队

当你终于艰难地做出了决定,“我要去创业“,而且你已经有了切入市场的产品或者仅仅是一个点子的话,你最重要的任务就是建立起一个共同创业的团队.在硅谷流传这样一个“规则“,有两个哈佛MBA和MIT的博士组成的创业团队几乎就是获得风险投资人青睐的保证.……     

Strategic application of events

This paper explores the area of strategy and events through a qualitative study. Organisations are increasingly seeking to achieve strategic objectives through the delivery of events. Particularly, as regards the role of events in the communication of brand strategy. This paper seeks to illuminate the underpinning reasoning for this trend, and examine prevalent issues relating to event management and event experience. There is a critical evaluation of the factors that facilitate and constrain events in supporting organisational strategy, with a number of themes identified that impede events from realising their strategic potential.     

Consumer choice for hearing aids and listening devices: newspaper advertisements for UK private sector provision

In the UK there can be several ways to access health care and this is true of hearing aid provision. Although there may appear to be a well‐defined distinction between the National Health Service (NHS) and independent dispenser hearing aid provision, there have been many examples of overlap between the two and recent government policy initiatives mean that distinctions have become less clear. This article outlines the changing relationship between the two sectors and the problems that potential consumers face accessing information on private sector options for amplification devices. A 1‐year sample of newspaper advertisements was content‐analysed for clarity of information provided. The analysis highlighted a range of provision, from well‐known hearing aid dispensers to the greyer areas of listening device retailers and intermediary services. Some advertisements were found to have been reported to the Advertising Standards Authority. Sufficiently misleading adverts may also infringe consumer protection legislation. The article concludes there is the possibility of consumer confusion about products and their potential for amelioration.     

'You don't know what you've got till it's gone': re-contextualising the origins, development and impact of the call centre

This paper locates the emergence of call centres within the broader political economy. We demonstrate how British Gas responded to privatisation, restrictive regulation and the need to deliver shareholder value by radically changing work organisation. Using documentary evidence and oral testimonies, we show how the call centre was pivotal to tightening control over the labour process, to intensifying work and transforming the experience of work.     

Gender,leisure and sport: a case-study of young people of South Asian descent

Questions of embodiment are to be crucial in shaping the dynamics of social inclusion and exclusion. To explore the way that these dynamics shape the use of leisure spaces, this paper examines the mediation of Carnage UK events, organised mass student excursions around spaces of nightlife that have proved controversial in many British towns and cities. It is suggested in this paper that the discursive framing of Carnage UK events reflects specific social anxieties about disorderly bodies, invoking distinctions based on classed, sexed and gendered notions of respectability and desirability. Highlighting themes relating to carnivalesque and excessive bodies, it is concluded that conflicts over the use of leisure spaces need to be understood in relation to representations of specific social groups as figures of both desire and disgust. In making this argument, the paper alights on the student as a key figure in contemporary debates concerning nightlife, leisure and consumption.