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Articles 31 - 39 of 39
Full-Text Articles in Business
Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman
Can Negative Expected Value Gambling Be Rational? An Analysis Of A Doubling Scheme For Roulette, D. Edelman
Faculty of Business - Accounting & Finance Working Papers
It is well-known (e.g., Wald (1947)) that complicated betting strategies and stopping times cannot turn unfavourable games into favourable ones. While economists tend to attribute individuals' willingness to play such games to irrationality (as might be modeled by increasing marginal utility, for example) the present paper presents an example which suggests an alternative model, one which suggests that negative expected-value (EV) gamblers may in some instances be behaving rationally after all.
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Truth Or Consequences: A Study Of Critical Issues And Decision Making In Accounting, Annetta M. Gibson, Albert H. Frakes
Faculty Publications
This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed.
Fuzzy Underwriting: An Application Of Fuzzy Logic To Medical Underwriting, Per-Johan Horgby, Ralf Lohse, Nicola-Alexander Sittaro
Fuzzy Underwriting: An Application Of Fuzzy Logic To Medical Underwriting, Per-Johan Horgby, Ralf Lohse, Nicola-Alexander Sittaro
Journal of Actuarial Practice (1993-2006)
One of the most difficult issues in the medical underwriting of life insurance applicants is diabetes mellitus. Compiling the prognosticating parameters for diabetic applicants results in a complex system of mutually interacting factors. In addition, neither the prognosticating factors themselves nor their impact on the mortality risk is clear cut. We show how a fuzzy inference system can be used in underwriting diabetes mellitus. A fuzzy inference system can cope with the imprecise nature of medical parameters by converting them into fuzzy sets and aggregating them using mathematical techniques. The fuzzy underwriting system presented goes further than previous applications of …
Actuarial Model Assumptions For Australian Inflation, Equity Returns, And Interest Rates, Michael Sherris
Actuarial Model Assumptions For Australian Inflation, Equity Returns, And Interest Rates, Michael Sherris
Journal of Actuarial Practice (1993-2006)
Though actuaries have developed several types of stochastic investment models for inflation, stock market returns, and interest rates, there are two commonly used in practice: autoregressive time series models with normally distributed errors, and autoregressive conditional heteroscedasticity (ARCH) models. ARCH models are particularly suited when there is heteroscedasticity in inflation and interest rate series. In such cases nonnormal residuals are found in the empirical data. This paper examines whether Australian univariate inflation and interest rate data are consistent with autoregressive time series and ARCH model assumptions.
Pricing Earthquake Exposure Using Modeling, Debra L. Werland, Joseph W. Pitts
Pricing Earthquake Exposure Using Modeling, Debra L. Werland, Joseph W. Pitts
Journal of Actuarial Practice (1993-2006)
This paper demonstrates a practical methodology for determining a statewide rate level indication for the earthquake insurance and for determining more equitable territorial relativities within a state. The methodology is based on the output from a certain commercially available earthquake modeling software package. The methodology addresses some of the complex issues involved in pricing earthquake insurance exposure and potential regulatory acceptance. The paper also features a section dealing with the net cost of reinsurance in the proposed direct rates. A final consideration is the treatment of a model's output when it is believed the modeled results art' less than fully …
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Moderating Effects Of Tolerance For Ambiguity And Risktaking Propensity On The Role Conflict-Perceived Performance Relationship: Evidence From Singapore Entrepreneurs, Hai Yap Teoh, See Liang Foo
Research Collection School Of Accountancy
This study investigates the effects of tolerance for ambiguity and risktaking propensity in mediating the relationships between role conflict and perceived performance among 70 entrepreneurs in small and medium-sized businesses in Singapore. Entrepreneurial activity has been widely recognized as a major factor driving Singapore's economic development. Further insights therefore can be gained by this study, which addresses the above issues from the perspective of Singaporean entrepreneurs. As founders of their enterprises, entrepreneurs are often involved with many aspects of activities that create a high potential for conflict, having to play multiple roles, coping with competing and conflicting demands, and overcoming …
Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson
Organizational Control Systems: Matching Controls With Organizational Levels, Rajaram Veliyath, Heather M. Hermanson, Dana R. Hermanson
Faculty and Research Publications
Companies today face a number of risks, such as environmental liabilities, losses from misuse of derivatives or harassment suits, which underscore the need for better control systems. Clearly, there is a tradeoff between having too much versus too little control. However, in addition to the amount of control, the mix of controls is important in maintaining the right balance within an organization. A framework is proposed that should help managers determine the appropriate matching of control types and control levels in their organizations. The matching is discussed for both traditional companies and modern, information-age companies.
Cost Measurement, Roger A. Lohmann, Nancy Lohmann
Cost Measurement, Roger A. Lohmann, Nancy Lohmann
Faculty & Staff Scholarship
This article, which originally appeared in the 1997 Supplement to the Encyclopedia of Social Work is an overview and introduction to cost concepts as they are used in social work and human services. A few important ideas and concepts that have come into the picture since the original publication have been added to this version.
Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie
Where The Guesswork Ends And The Accrual Begins: Environmental Remediation Liabilities And Their Effects On The Managerial Decision-Making Process, Corie Sue Dumdie
Honors Theses, 1963-2015
Environmental remediation is not new, but accounting for the costs of such a process is. In 1996, the first authoritative literature on accounting for the costs of cleaning up environmental degradation were established, and they gave insight into the accounting treatment for environmental remediation liabilities (ERLs). The aim of the thesis is to explain the new accrual methods for ERLs and show their importance as they have influenced many managerial philosophies. The thesis also examines some of the weaknesses of ERLs and illustrates possible changes for the future. The most important aspect of ERLs is that they have helped management …