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Full-Text Articles in Business

Exponential Bonus-Malus Systems Integrating A Priori Risk Classification, Llufs Bermudez, Michel Denuit, Jan Dhaene Jan 2001

Exponential Bonus-Malus Systems Integrating A Priori Risk Classification, Llufs Bermudez, Michel Denuit, Jan Dhaene

Journal of Actuarial Practice (1993–2006)

This paper examines an integrated ratemaking scheme including a priori risk classification and a posteriori experience rating. In order to avoid the high penalties implied by the quadratic loss function, the symmetry between the overcharges and the undercharges is broken by introducing parametric loss functions of exponential type.

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Premium Earning Patterns For Multi-Year Policies With Aggregate Deductibles, Thomas Struppeck Jan 2001

Premium Earning Patterns For Multi-Year Policies With Aggregate Deductibles, Thomas Struppeck

Journal of Actuarial Practice (1993–2006)

MUlti-year policies with large aggregate deductibles or multiple triggers raise some interesting issues about the correct amount of unearned premium reserve that a company should carry. Examples in this paper illustrate some of the difficulties that arise when trying to establish such reserves. The basic approach taken here is that the pure premium portion of the unearned premium reserve should always be adequate to cover the remaining risk. This approach, however, can lead to some unusual and controversial earning patterns; there are even situations where a negative premium is earned. In addition, the earning pattern for a particular loss scenario …

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Analyzing Management Fees Of Pension Funds: A Case Study Of Mexico, Tapen Sinha Jan 2001

Analyzing Management Fees Of Pension Funds: A Case Study Of Mexico, Tapen Sinha

Journal of Actuarial Practice (1993–2006)

Though the rates of return for public pension funds have been high over the past two decades, one critical aspect of the financing of this type of fund is often overlooked: high management fees. As a result, the rates of return for workers who have invested in these funds have not necessarily been high. Management fees charged on pension funds in Mexico result in a leakage of funds in the order of 20-30% of the fund. That is, the amount at retirement would have been 20-30% higher had there been no fees. A model is developed that includes all the …

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Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants Jan 2001

Accounting Trends And Techniques, 55th Annual Survey, 2001 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

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Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants Jan 2001

Employee Benefit Plans Industry Developments - 2001; Audit Risk Alerts, American Institute Of Certified Public Accountants

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

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The Impact Of Service Charge On The Performance Of Unit Trust Funds In Malaysia, Hwei Juin Tan Jan 2001

The Impact Of Service Charge On The Performance Of Unit Trust Funds In Malaysia, Hwei Juin Tan

Student Works (2000-2009)

In Malaysia, Unit Trust fund investors are subjected to different types of fees and expenses. However, many investors are not aware of such fees. This study concluded that unit trust funds on average would be able to outperform the KLCI during the bear market. Nevertheless, when the front load that funds charged are taken into account, the excess return was completely eliminated and some funs even ended with under-performance. Furthermore, this study also found that the fee an investor pays as front-end load does not constitute all the investment cost as assumed by most investors. It is therefore important that …

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The Impact Of Domestic Political Events On An Emerging Stock Market : The Case Of Indonesia, Herry Suhardjo Jan 2001

The Impact Of Domestic Political Events On An Emerging Stock Market : The Case Of Indonesia, Herry Suhardjo

Student Works (2000-2009)

This paper provides information regarding the effects of domestic political events on the Jakarta Stock Exchange. An event methodology is employed, and the results suggest that the market as a whole and the overall industries do not seem to respond to all political events. The results also indicate that there is no difference between the means of abnormal returns before and after the event. In general, the market as a whole and the overall industries behave in a similar manner. The change in signs (positive-negative) of abnormal returns suggests that the political condition in Indonesia was still unstable. The results …

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A Comparison Between Eva And Conventional Accounting Performance Measures For Listed Companies In Malaysia, Sow Chen Wong Jan 2001

A Comparison Between Eva And Conventional Accounting Performance Measures For Listed Companies In Malaysia, Sow Chen Wong

Student Works (2000-2009)

This research was carried out with two primary objectives namely to investigate the relationship between Economic Value Added (EVA) and stock returns and how it compares with conventional accounting measures in explaining stock returns. The results indicate that there is a significant positive relationship between EVA and stock returns. Although the relationship is positive, it is relatively weak. All the accounting performance measures also exhibit a positive relationship with stocks. With regards to the ability of EVA in explaining stock returns, It was better compared to any of the accounting performance measures. The best accounting measure was price earnings ratio. …

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The Education And Training Of Chartered Accountants In Malaysia, Siva Subramanian A. R. Nair Jan 2001

The Education And Training Of Chartered Accountants In Malaysia, Siva Subramanian A. R. Nair

Student Works (2000-2009)

The recent amendment to the Accountants Act 1967, fuelled much thought about the future of the accountancy profession in Malaysia, amongst members of the accounting fraternity with regard to accounting education, evaluation of professional competency and the impact of the common designation of Chartered Accountants. This study was undertaken to gather and analyse the views of members of the accounting profession. This was achieved through a structured questionnaire sent out to 1,000 accountants In public practice, commerce and industry, institutions of higher learning and the public sector and by conducting personal interviews with selected interest groups such as employers of …

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Capital Structure, Financing Patterns And Financial Performances Of Kuala Lumpur Stock Exchange (Klse) Companies, Jin Ken Kam Jan 2001

Capital Structure, Financing Patterns And Financial Performances Of Kuala Lumpur Stock Exchange (Klse) Companies, Jin Ken Kam

Student Works (2000-2009)

This study has three main objectives. Firsttly, It examines how the capital structure or public listed companies in Malaysia differ accross time and industry. The companies are grouped acccording to KLSE's classification of companies. Secondly, the study looks into whether the financing of fixed assets is matched by long-term debt or covered by long-term capital. Thirrdly, it examines lhe effect of leverage on the performance of public listed companies in Mataysia over the past 10 years. The study uses the total debt to total asset ratio ta measure leverage. Financing patterns of companies are examined by using the total capitalization, …

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Sales, Purchases And Stock System, Chee Hoe Mok Jan 2001

Sales, Purchases And Stock System, Chee Hoe Mok

Student Works (2000-2009)

Like any other general accounting software, Sales & Purchases Recording System is designed in such a way that it fir into use of different types of organizations. It consists of an accounting database which stores all information regarding the organization’s trading status. Since it should fit to any types of organization, Sales & Purchases Recording System has the capability of allowing multiple users to create their own database files and gain access to them. The software is one of dynamic file allocation in which users can specify and create their own database files. Records inside those files are also of …

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E-Expense Claims System, Chee Fui Chong Jan 2001

E-Expense Claims System, Chee Fui Chong

Student Works (2000-2009)

This Project paper is prepared as to partially fulfill the requirement of the Bachelor of Computer Science. The development of e-Expense Claims System is highlighted in this document The e-Expense Claims System is to provide computerized and useful system for faculty administrators, lecturers and students in managing information more efficiently and effectively. It has to point out that the e-Expense Claims System will not be developed specific for small and medium size commercial companies. This is to ensure that the system can easily adapt to changes and can be customized for other organization with similar needs. The main purpose of …

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Accounting Learning Package, Ai Yieng Wong Jan 2001

Accounting Learning Package, Ai Yieng Wong

Student Works (2000-2009)

The most important concern confounding the education in the world today is the development of computer-assisted teaching materials, especially interactive multimedia programs that run on personal computers. The first signs of computer-delivered electronic system allowed the user to control, combine and manipulate many different types of media, such as text, sound, video, computer graphics and animation. This project is concerned with the development of an interactive multimedia educational package based on the Sijil Pelajaran Malaysia (SPM) Accounting. This project is implemented as a courseware with the CD-ROM as the storage medium. Besides course materials, this educational package also includes accounting …

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Sistem Perbankan Bersepada (Islam), Abu Bakar Nurainah Jan 2001

Sistem Perbankan Bersepada (Islam), Abu Bakar Nurainah

Student Works (2000-2009)

Sistem perbankan adalah merupakan satu perkara yang amat penting dalam pengurusan kewangan. Dari sini bolehlah dianalisis kedudukan kewangan sesuatu syarikat atau perbadanan adakah ia stabil atau sebaliknya. Di samping itu, ia dapat membantu pihak pengurusan syarikat atau perbadanan tersebut dalam membuat keputusan serta pengawalan. Disebabkan menyedari kepentingan ini maka Sistem Perbankan Bersepadu (Secara Islam) dibina. Secara amnya, Sistem Perbankan Bersepadu (Secara Islam) ini merupakan satu sistem yang digunakan bagi menganalisis penyata kewangan yang se1alunya digunakan di bank-bank atau institusi perniagaan bagi menentukan kedudukan kewangan mereka di samping memudahkan kerja-kerja yang dilakukan secara manual. Sistem ini menawarkan beberapa kemudahan seperti pengiraan …

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Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini Jan 2001

Sistem Tuntutan Kewangan Staf, Abdullah Sajat Muhaini

Student Works (2000-2009)

Sistem tuntutan kewangan bagi staff di fakulti Sains Komputer dan teknologi maklumat merupakan satu slstem yang bersandarkan aplikasi Intranet. Objektif daripada projek ini adalah untuk mengurangkan masa bagi proses penerimaan wang yang dituntut oleh kakitangan, meningkatkan cara yang konservatif dalam memohon tuntutan kewangan dan mengurangkan penggunaan kertas, Dalam proposal ini juga dicadangkan beberapa rekabentuk untuk memudahkan lagi pemahaman pembaca.

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The Effects Of Incentives And Audits On Transfer Price Negotiations In A Deflationary Context, Sakthi Mahenthiran Jan 2001

The Effects Of Incentives And Audits On Transfer Price Negotiations In A Deflationary Context, Sakthi Mahenthiran

Scholarship and Professional Work - Business

This laboratory experiment investigates the effects of a performance incentive scheme and financial audit threats on transfer price negotiations. Three hypotheses are developed, based on a review of transfer pricing, budget-goal setting, incentive, and auditing literatures. Experimental data are gathered over multiple periods of negotiations from forty-eight students, and are analyzed using repeated measure ANOVA. The outcome measured is firm profits. The results show that bonus incentive scheme and audit threats have no effect on firm profits. However, the interaction between the performance based bonus incentive scheme and an audit threat is significant. With both management controls, bonus incentive and …

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2001-2002 Prentice Hall Accounting Faculty Directory, James R. Hasselback Jan 2001

2001-2002 Prentice Hall Accounting Faculty Directory, James R. Hasselback

Individual and Corporate Publications

No abstract provided.

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White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee Jan 2001

White Paper: Independence Rules Modernization Project, American Institute Of Certified Public Accountants. Professional Ethics Executive Committee

AICPA Committees

No abstract provided.

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Aicpa Audit Committee Charter., American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Aicpa Audit Committee Charter., American Institute Of Certified Public Accountants (Aicpa)

AICPA Committees

No abstract provided.

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National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library Jan 2001

National Library Of The Accounting Profession, University Of Mississippi. Patterson School Of Accountancy, University Of Mississippi. Library

Guides, Handbooks and Manuals

No abstract provided.

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Summary Analysis Of The Sec's New Independence Rule, United States. Securities And Exchange Commission, American Institute Of Certified Public Accountants (Aicpa) Jan 2001

Summary Analysis Of The Sec's New Independence Rule, United States. Securities And Exchange Commission, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

No abstract provided.

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Professional's Guide To The Roth Ira : Implementing The 2001 Tax Act, Robert S. Keebler Jan 2001

Professional's Guide To The Roth Ira : Implementing The 2001 Tax Act, Robert S. Keebler

Guides, Handbooks and Manuals

No abstract provided.

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Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel Jan 2001

Performance Measurement Practices: Survey Results, American Institute Of Certified Public Accountants, Lawrence S. Maisel

Guides, Handbooks and Manuals

No abstract provided.

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Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations, Joseph F. Moraglio, Deborah Keobele Jan 2001

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations, Joseph F. Moraglio, Deborah Keobele

Guides, Handbooks and Manuals

No abstract provided.

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Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids, Joseph F. Moraglio, Deborah Koebele Jan 2001

Auditing Recipients Of Federal Awards : Practical Guidance For Applying Omb Circular A-133, Audits Of States, Local Governments, And Non-Profit Organizations : Practice Aids, Joseph F. Moraglio, Deborah Koebele

Guides, Handbooks and Manuals

No abstract provided.

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Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis, Marcia Gordon, Robert H. Spencer

Guides, Handbooks and Manuals

No abstract provided.

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Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis Jan 2001

Risk Management : A Cpa's Toolkit For A Changing Environment, Anthony E. Davis

Guides, Handbooks and Manuals

No abstract provided.

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Joint Trial Board Manual 2001, American Institute Of Certified Public Accountants. Joint Trial Board Jan 2001

Joint Trial Board Manual 2001, American Institute Of Certified Public Accountants. Joint Trial Board

Guides, Handbooks and Manuals

No abstract provided.

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Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee Jan 2001

Marketing A Consulting Niche, Allan D. Koltin, American Institute Of Certified Public Accountants. Management Of An Accounting Practice Committee, American Institute Of Certified Public Accountants. Consulting Services Executive Committee

Guides, Handbooks and Manuals

No abstract provided.

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Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force Jan 2001

Assets Acquired In A Business Combination To Be Used In Research And Development Activities : A Focus On Software, Electronic Devices, And Pharmaceutical Industries, American Institute Of Certified Public Accountants. Ipr&D Task Force

Guides, Handbooks and Manuals

No abstract provided.

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