Artificial life

E-business processes between insurance companies and their private customers allow — in comparison to conventional business processing — savings in administrative expenses up to 30 per cent. However, today’s e-business processes are often described as little transparent and stereotyped. Users, therefore, complain them being far to complex and, as a consequence, do not accept them. Relating to research in the field of customer behaviour, it has been proved that even in e-business processes customers like to be contacted and treated individually. This can be reached by corresponding to the cognitive ability and the personal involvement of each customer. By using those mechanisms information processing becomes ?hospitable‘ or even ?human-alike‘. Chatter-bots simulate human behaviour in e-business processes and will possibly replace personnel in certain areas. Therefore, chatter-bots seem a suitable instrument to introduce successfully e-business processes between insurance companies and their private customers. Two positive consequences could be reached: first, process efficiency could be raised and second, cost-savings in processing could be gained.     

There's something about saving …

The paper considers how people should plan their saving, given certain assumptions about inheritance and changes in household circumstances. The results are produced by a model that takes into account tax and state benefits as well as various private savings vehicles. It concludes that, for many households, saving for retirement through a ‘pension’ might not be optimum and that the best strategy is to vary the incidence and allocation of saving in response to changes in household circumstances.     

How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time

Using a sample of eight large commercial banks from 1994 to 2000, Jorion (2002) finds that banks' VaR disclosures for their trading portfolios predict trading income variability. We extend Jorion's findings using a larger sample of 17 banks from 1997 to 2002 reporting trading VaRs under FRR No. 48 (1997). We find that banks' trading VaRs have predictive power for trading income variability that increases with bank technical sophistication and over time. We find that banks' trading VaRs have predictive power for a bank-wide measure of total risk, return variability, and for two bank-wide measures of priced risk, beta and realized returns.     

破产清算条件下会计要素研究

与持续经营条件下的会计要素不同,破产清算条件下的会计要素有其自身的特点。本文首先分析了目前破产清算会计要素研究中存在的问题:受破产法思想和持续经营会计理论思想的束缚严重,对相关会计要素的定义不准确。然后在研究破产清算条件下会计对象变化及其对会计要素影响的基础上,重构了破产清算会计要素体系:清算资产、清算负债和清算净损益。     

权益法核算产生投资收益的税务处理

问题的提出如果投资企业持有被投资企业的股权比例在20%以上,投资企业对于该项投资在会计处理上应采用权益法核算:不管被投资企业是否发放股利,投资企业在持有期间都应根据被投资企业的经营业绩按其持股比例进行权益法核算,同时调整长期投资和投资收益,当被投资企业发放股利、利润等情况时,再冲减长期投资的账面价值。而税法的相关规定对于投资收益的处理规定都直接集中于收到已发放的利润、股息、红利等收益上,对于持有期间按权益法核算产生的投资收益在税法上如何处理并未予以明确。笔者认为,对于持有期间按权益法核算产生的投资收益的税…     

2004年的世界税收发展和变化

2004年税收国际协调及合作成果显著,国际组织的税收协调也不断加强。这些情况对我国正在进行的分步实施税制改革具有积极的参考价值。     

论案例教学法与课堂教学

文章探讨案例教学法与课堂教学问题。     

求实创新任重道远--学习黄菊副总理在中国资产评估协会第三次全国会员代表大会上的讲话的体会

7月19日,在北京召开的中国资产评估协会第三次全国会员代表大会,振奋了每一位从业人员的精神;增强了每一位从业人员的信心;鼓舞了每一位从业人员的干劲.这是1996年第二次全国会员代表大会以来,行业的一次盛会.中共中央政治局常委、国务院副总理黄菊同志莅临会议,对大会表示祝贺和慰问,所作的重要讲话深刻透彻、语重心长,这不仅是对评估行业的指导和鼓励,而且也充满着对包括评估在内的所有专业化市场中介行业的嘱托、信任、关怀和期望.与会代表群情振奋、反映强烈,大家说,有三点没想到:一是没想到会议开得这么隆重圆满;二是没想到会议气氛这样民主、和谐;三是没想到党中央、国务院对我们行业如此重视.     

关于非经常性损益的理论依据及其现实应用的思考

中国证监会在2001年4月25日发布的《公开发行证券的公司信息披露规范问答第1号-非经常性损益》(证监会计字[2001]7号,以下简称7号文),对“非经常性损益”指标进行了第一次界定。由于该文件未对“非经常性损益”概念的内涵、外延给出清晰的界定,上市公司对此理解不一,具体执行时往往采用不同的判断标准,导致公司对所披露“扣除非经常性损益的净利润”等财务指标的计算可能不准确。有鉴于此,证监会在2004年1月15日发布了《关于公开发行证券的公司信息披露规范问答》第1号(2004年修订)(证监会计字[2004]4号,以下简称4号文)。本文针对“非经常性损益”的理论基础及其现实意义作一分析,并就上述文件的某些不足之处及该指标的使用方面提出一些看法。     

如何评价银行领导综合素质

银行领导者在结成战略伙伴方面应该技高一筹．他们要认识到整个商业银行系统的所有参与者都是潜在的伙伴。敌对的构思已不合时宜了。现在．那些持有对抗性观点或从事竞争性活动的人们被视为补充而非敌手。这种处置考虑劲了一种完全不同的战略和协商的思想形式。它将过去用于“打击”或“智胜”敌对方的精力解放出来．从而为寻求更富创造性的解决办法提供自由和空间。