小型事业单位公务卡推广应用中存在的问题和对策

从近年的财务工作实践中，对公务卡发展现状作了调查，分析研究公务卡推广应用实践中存在的诸多问题，着重提出了探讨解决这些问题的建议和对策。     

Dysfunctional learning in decision processes: the case of employee reciprocity

While traditional economic models characterize individuals as boundlessly self‐interested, decades of empirical findings suggest that individuals' self‐interest motives are constrained by concurrent preferences for fairness. Individuals act on these preferences by behaving reciprocally: rewarding others perceived as behaving fairly and punishing others perceived as behaving unfairly. Successful firms must learn to navigate environments characterized by the reciprocity of their transaction partners. This paper investigates firms' judgments about employee reciprocity and posits a dysfunctional learning process whereby firms that overestimate employee reciprocity learn to correct their beliefs through feedback, while those that underestimate employee reciprocity do not. The result, demonstrated through computer simulation, is a systematic bias toward an overemphasis on employee self‐interest, and a resulting inefficiency in wage choices that hurts firm profitability. Copyright © 2011 John Wiley & Sons, Ltd.     

Facilitating and restricting a challenger: Patents and standards in the development of the Bull-Knutsen punched card system, 1919–1938

This paper discusses the various ways that patents and standards framed a challenger's opportunities. It recounts the history of the Bull punched card system, both in Norway in the 1920s and France in the 1930s, as it developed and became a challenger to IBM's monopoly. Bull faced the first mover's patents and standards differently. Standards paved the way for the challenger's actions, while patents hampered certain facilities for their duration.     

Using Cash to Monitor Liquidity: Implications for Payments,Currency Demand,and Withdrawal Behavior

This paper provides one explanation why cash is still used for transactions despite a broad diffusion of noncash payment instruments. In particular, we argue that a distinctive feature of cash—a glance into one's pocket gives a signal of the remaining budget and past expenses—provides utility to some consumers. Using payment survey data, we show that consumers who need to keep control over their remaining liquidity and who have elevated costs of information processing conduct a larger percentage of payments using cash, withdraw less often, and hold larger cash balances than other consumers.     

Picking Gifts for Picky People

Shoppers report that 39% of their holiday gift-purchases are for someone “picky.” However, despite the ubiquity of shopping for picky people, little research has examined how people choose gifts for picky people. In the present research, we define the “picky gift recipient” as someone perceived to have narrow and unpredictable preferences, and we show how shopping for someone picky alters gift giving behavior. We find that although gift giving norms prescribe that gift givers spend effort, time, and money on gifts to strengthen their social ties, an exception to this rule occurs when a gift recipient is picky. When shopping for someone picky, givers believe that increasing their resources on a gift will not result in greater recipient-satisfaction with the gift itself—a lay belief that ultimately demotivates givers, causing them to spend fewer resources on picky people (even picky friends). That said, we find that consumers are more willing to spend money on superficial gift-features for picky people, such as professional wrapping, to “dress up” their gifts. Based on this preference, we developed and tested a novel promotion strategy that retailers could implement to recoup some of the lost spending by consumers who are shopping for picky people. In all, this research contributes to the literature on gift giving dynamics, and provides insights more broadly into how shoppers negotiate the burden of shopping for someone whom they anticipate will not like their choice.     

矿井人员指纹识别定位系统设计方案及应用

通过计算机技术对人员定位系统和指纹验证系统进行联网合并,利用指纹验证系统做到人卡合一,核实下井人员真实身份,最大限度的减少不经培训人员或弄虚作假的人员违规下井,确保矿井安全生产。     

Credit CARD Act of 2009: What did banks do?

The Credit CARD Act of 2009 was intended to prevent practices in the credit card industry that lawmakers viewed as deceptive and abusive. Among other changes, the Act restricted issuers’ account closure policies, eliminated certain fees, and made it more difficult for issuers to change terms on credit card plans. Critics of the Act argued that because of the long lag between approval and implementation of the law, issuing banks would be able to take preemptive actions that might disadvantage cardholders before the law could take effect. Using credit bureau data as well as individual data from a survey of U.S. consumers, we test whether banks closed consumers’ credit card accounts or otherwise restricted access to credit just before the enactment of the CARD Act. Because the period prior to the enactment of the CARD Act coincided with the financial crisis and recession, causality in this case is particularly difficult to establish. We find evidence that a higher fraction of credit card accounts were closed following the Federal Reserve Board’s adoption of its credit card rules, but not between May 2009, when the CARD Act was signed, and when most of its provisions became law in February 2010. However, we do find evidence that banks deteriorated terms of credit card plans at a higher rate during this period, especially lowered the credit limits. Among the survey respondents whose bank accounts were closed during that period, account holders were much more likely to close their own credit card accounts than to have them closed by their card issuers.     

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.     

关于对银行卡风险控制管理的思考

随着银行卡业务的发展,银行卡风险发生的频率越来越高,给银行和持卡人造成的损失也越来越大,因此,对银行卡风险管理的控制就显得尤为重要。文章针对目前的现状,提出了预防银行卡风险的措施和建议。     

How Do Debit Cards Affect Cash Demand? Survey Data Evidence

This paper analyzes how EFT-POS payments and ATM withdrawals affect cash demand. In particular, survey data about Austrian individuals are employed to estimate a purse cash demand equation, which takes account of sample selection effects. The results reveal that purse cash demand is significantly and sizably affected by debit card usage and that there are significant differences in cash demand for individuals with different debit card usage frequencies. In addition, the effect of EFT-POS payments on cash use at the point-of-sale is discussed on the basis of data from a consumer transaction survey.