浅谈增值审核及其实现途径

本文就企业务实贯彻GB/T19001-9000idt ISO9001:9000标准要求,力求提高实际效果方面,按照务实、创新、发展的贯标思路,从企业内部或外部审核的角度出发,阐述了对增值审核的理解和实现途径。     

住房按揭理财计划探讨

文章探讨个人住房按揭理财计划问题。     

EFD: A Hybrid Knowledge/Statistical-Based System for the Detection of Fraud

Electronic Fraud Detection (EFD) assists Investigative Consultants in the Managed Care & Employee Benefits Security Unit of The Travelers Insurance Companies in the detection and preinvestigative analysis of health care provider fraud. The task EFD performs, scanning a large population of health insurance claims in search of likely fraud, has never been done manually. Furthermore, the available database has few positive examples. Thus, neither existing knowledge engineering techniques nor statistical methods are sufficient for designing the identification process. To overcome these problems, EFD uses knowledge discovery techniques on two levels. First, EFD integrates expert knowledge with statistical information assessment to identify cases of unusual provider behavior. The heart of EFD is 27 behavioral heuristics, knowledge‐based ways of viewing and measuring provider behavior. Rules operate on them to identify providers whose behavior merits a closer look by the investigative consultants. Second, machine learning is used to develop new rules and improve the identification process. Pilot operations involved analysis of nearly 22,000 providers in six metropolitan areas. The pilot is implemented in SAS Institute's SAS System, AICorp's Knowledge Base Management System, and Borland International's Turbo Prolog.     

Internal governance structures and earnings management

This paper investigates the role of a firm's internal governance structure in constraining earnings management. It is hypothesized that the practice of earnings management is systematically related to the strength of internal corporate governance mechanisms, including the board of directors, the audit committee, the internal audit function and the choice of external auditor. Based on a broad cross‐sectional sample of 434 listed Australian firms, for the financial year ending in 2000, a majority of non‐executive directors on the board and on the audit committee are found to be significantly associated with a lower likelihood of earnings management, as measured by the absolute level of discretionary accruals. The voluntary establishment of an internal audit function and the choice of auditor are not significantly related to a reduction in the level of discretionary accruals. Our additional analysis, using small increases in earnings as a measure of earnings management, also found a negative association between this measure and the existence of an audit committee.     

2005年诺贝尔经济学奖获奖者主要贡献

罗伯特.奥曼和托马斯.谢林获得了2005年诺贝尔经济学奖,他们获奖的原因是通过博弈论的分析加深了人们对冲突与合作的理解。他们的成就使人们对社会科学的研究超越了经济学的范围。     

广告时间≠厕所时间——CCTV5足球赛事广告亮点分析

CCTV5精彩的赛事使众多体育迷大饱眼福，但是在观看精彩比赛的同时，比赛期间插播的精彩广告也使人眼前一亮：广告时间似乎已经不再完全是“厕所时间”了。足球赛事是两年一个高潮，今年即将掀起的是德国世界杯热浪。在此之前，赛事最集中、水平最高、插播广告也最密集的是2004年。CCTV5广告词所说：“2004年，体育年，大赛年，CCTV5频道年。”