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Articles 211 - 240 of 381
Full-Text Articles in Accounting
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Partners & Partnerships - Recent Developments, Annette M. Nellen, H. Burton
Faculty Publications
No abstract provided.
Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge
Auditing Symposium Xiii: Proceedings Of The 1996 Deloitte & Touche/University Of Kansas Symposium On Auditing Problems, University Of Kansas, School Of Business, Michael L. Ettredge
Proceedings of the University of Kansas Symposium on Auditing Problems
Meeting the challenge of technological change -- A standard setter's perspective / James M. Sylph, Gregory P. Shields; Technological change -- A glass half empty or a glass half full: Discussion of Meeting the challenge of technological change, and Business and auditing impacts of new technologies / Urton Anderson; Opportunities for assurance services in the 21st century: A progress report of the Special Committee on Assurance Services / Richard Lea; Model of errors and irregularities as a general framework for risk-based audit planning / Jere R. Francis, Richard A. Grimlund; Discussion of A Model of errors and irregularities as a …
Cpa Expert 1996 Summer, American Institute Of Certified Public Accountants
Cpa Expert 1996 Summer, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Cpa Letter, 1996, American Institute Of Certified Public Accountants
Cpa Letter, 1996, American Institute Of Certified Public Accountants
Newsletters
No abstract provided.
Providing Cash Management Consulting Services; Consulting Services Practice Aid, 96-4, John S. Purtill, American Institute Of Certified Public Accountants. Management Consulting Services Team
Providing Cash Management Consulting Services; Consulting Services Practice Aid, 96-4, John S. Purtill, American Institute Of Certified Public Accountants. Management Consulting Services Team
Newsletters
No abstract provided.
Financial Manager's Report, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Financial Manager's Report, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Practicing Cpa, Vol. 20 No. 1, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Practicing Cpa, Vol. 20 No. 1, January 1996, American Institute Of Certified Public Accountants (Aicpa)
Newsletters
No abstract provided.
Technological Change -- A Glass Half Empty Or A Glass Half Full: Discussion Of "Meeting The Challenge Of Technological Change," And "Business And Auditing Impacts Of New Technologies", Urton Anderson
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Comments On "Framing Effects And Output Interference In A Concurring Partner Review Context: Theory And Exploratory Analysis", David Plumlee
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Meeting The Challenge Of Technological Change -- A Standard Setter's Perspective, James M. Sylph, Gregory P. Shields
Meeting The Challenge Of Technological Change -- A Standard Setter's Perspective, James M. Sylph, Gregory P. Shields
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Implementation And Acceptance Of Expert Systems By Auditors, Maureen Mcgowan
Implementation And Acceptance Of Expert Systems By Auditors, Maureen Mcgowan
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning, Jere R. Francis, Richard A. Grimlund
Model Of Errors And Irregularities As A General Framework For Risk-Based Audit Planning, Jere R. Francis, Richard A. Grimlund
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Opportunities For Assurance Services In The 21st Century: A Progress Report Of The Special Committee On Assurance Services, Richard Lea
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting, Miklos A. Vasarhelyi
Cpas/Ccm Experiences: Perspectives For Ai/Es Research In Accounting, Miklos A. Vasarhelyi
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Aicpa Annual Report 1995-96; Making Change A Way Of Business, American Institute Of Certified Public Accountants
Aicpa Annual Report 1995-96; Making Change A Way Of Business, American Institute Of Certified Public Accountants
AICPA Annual Reports
No abstract provided.
Developing Business Plans; Consulting Services Practice Aid, 96-1, William T. Cuppett, American Institute Of Certified Public Accountants. Management Consulting Services Division
Developing Business Plans; Consulting Services Practice Aid, 96-1, William T. Cuppett, American Institute Of Certified Public Accountants. Management Consulting Services Division
Newsletters
No abstract provided.
Asset Allocation In Investing To Meet Liabilities, Anthony Dardis, Vinh Loi Huynh
Asset Allocation In Investing To Meet Liabilities, Anthony Dardis, Vinh Loi Huynh
Journal of Actuarial Practice (1993–2006)
We present some rudimentary concepts on asset/liability management and describe an approach to asset allocation modeling for institutions that invest to meet liabilities. The traditional risk/reward framework of financial economics is used as a starting pOint. The definitions of risk and reward are then refined with regard to the institution under consideration. A simple model of a U.S. life office is examined. We assume that the only investments available are domestic stocks and long-dated government bonds. Stochastic simulation is used to create a large number of future investment scenarios using historical total return data for these asset classes. The ability …
Constrained Forecasting Of The Number Of Ibnr Claims, Louis G. Doray
Constrained Forecasting Of The Number Of Ibnr Claims, Louis G. Doray
Journal of Actuarial Practice (1993–2006)
We consider the problem of forecasting the number of claims incurred. After subtracting the number of claims reported to date, the number of claims incurred but not reported (IBNR) can be forecasted. The basic model assumes that the number of claims per accident period follows an autoregressive moving average time series process. Instead of assuming the data are available in the usual claim run-off triangle format, we assume that the only data available are the number of claims reported at the valuation date for each accident interval of an observation period. Box-Jenkins methods are used to forecast the ultimate number …
What We Say In The Naic Annual Statement Blank Actuarial Opinion, Kenneth W. Faig Jr.
What We Say In The Naic Annual Statement Blank Actuarial Opinion, Kenneth W. Faig Jr.
Journal of Actuarial Practice (1993–2006)
The new language adopted for the actuarial opinion in the National Association of Insurance Commissioners' model actuarial opinion and memorandum regulation has been weakened at the same time the responsibilities of the opining actuary have been increased. The restoration of stronger language to the actuarial opinion would enhance the professional image of the actuary. If the legal environment for professional liability inhibits such a change, the opinion should be changed to describe more precisely the work performed and the conclusion reached by the actuary.
Concentration In American Property-Casualty Companies, Edward Nissan
Concentration In American Property-Casualty Companies, Edward Nissan
Journal of Actuarial Practice (1993–2006)
A Theil's entropy index utilizing premiums written as units is employed to measure trends in concentration of the largest 200 property-casualty companies in the United States between 1985 and 1993 based on Best's Insurance Report data. Each of the indexes confirms that concentration trends experienced no increase for the whole period for all 200 firms, the top 20, and subsets of lower ranked companies. Significant differences are observed, however, between groups of companies for the same period.
Disclosure And Confidentiality Requirements Of Corporate Pension Plan Actuaries, Theodore Konshak
Disclosure And Confidentiality Requirements Of Corporate Pension Plan Actuaries, Theodore Konshak
Journal of Actuarial Practice (1993–2006)
Corporate pension plan actuaries are subject to the standards of the Joint Board for the Enrollment of Actuaries. The Joint Board is empowered to establish such standards under the provisions of the Employee Retirement Income Security Act of 1974, a federal law. In consideration of these statutory standards, this article will discuss whether standards published by professional actuarial organizations have any applicability. The contrast between the disclosure requirements of federal law and the confidentiality standards of the Society of Actuaries will be highlighted.
Methodologies For Determining Reserve Liabilities In The Workers Compensation High Deductible Program, Jerome J. Siewert
Methodologies For Determining Reserve Liabilities In The Workers Compensation High Deductible Program, Jerome J. Siewert
Journal of Actuarial Practice (1993–2006)
In this paper I describe several approaches for estimating liabilities under a high deductible program, including a proposal for a more sophisticated approach relying upon a loss distribution model. The discussion addresses several related issues dealing with deductible size and mix, absence of longterm histories, and the determination of consistent loss development factors among deductible limits. In addition, I propose several approaches for estimating aggregate loss limit charges, if any, and the asset value for associated servicing revenue.
Discussion Of Theodore Konshak's "Disclosure And Confidentiality Requirements Of Corporate Pension Plan Actuaries", Richard Daskais, Brian A. Jones
Discussion Of Theodore Konshak's "Disclosure And Confidentiality Requirements Of Corporate Pension Plan Actuaries", Richard Daskais, Brian A. Jones
Journal of Actuarial Practice (1993–2006)
No abstract provided.
Annuity Choices For Pensioners, Zaki M. Khorasanee
Annuity Choices For Pensioners, Zaki M. Khorasanee
Journal of Actuarial Practice (1993–2006)
We consider two ways for a retiree to obtain a pension from a retirement fund: through the purchase of a whole life annuity providing a level monetary income; and through the withdrawal of income from a fund invested in equities. Deterministic and stochastic models are used to assess the risks and benefits associated with each approach. In each case the projected cash flows are compared with those from a whole life annuity providing an income linked to price inflation. We conclude that, although each of the two options conSidered involves significant risks, each method may be attractive to certain groups …
A Possibilistic Linear Programming Method For Asset Allocation, Lijia Guo, Zhen Huang
A Possibilistic Linear Programming Method For Asset Allocation, Lijia Guo, Zhen Huang
Journal of Actuarial Practice (1993–2006)
The mean-variance method has been one of the popular methods used by most financial institutions in making the decision of asset allocation since the 1950s. This paper presents an alternative method for asset allocation. Instead of minimizing risk for a given expected return or maximizing expected return for a fixed level of risk, our approach considers simultaneously maximizing the rate of return of portfolio, minimizing the risk of obtaining lower return, and maximizing the possibility of reaching higher return. By using a triangular possibilistic distribution to describe the uncertainty of the return, we introduce a possibilistic linear programming model which …
An Approach To Estimating Market Value And Duration Of Interest-Sensitive Whole Life Contracts, Thomas J. Merfeld
An Approach To Estimating Market Value And Duration Of Interest-Sensitive Whole Life Contracts, Thomas J. Merfeld
Journal of Actuarial Practice (1993–2006)
A fixed premium interest·sensitive whole life contract is analyzed in order to estimate its market value. In addition, using various definitions of duration, we determine the duration of the contract for each definition. The results of this analysis have implications for market value accounting of life insurance liabilities and for life company portfolio management.
Participating Gics: Performance Attribution Analysis, Alec Stais, John P. Toohey Iii
Participating Gics: Performance Attribution Analysis, Alec Stais, John P. Toohey Iii
Journal of Actuarial Practice (1993–2006)
The increasing popularity of participating GICs has created a need for an objective understanding of their performance. The fixed income attribution techniques are not adequate for measuring participating GIC performance because they typically restrict performance measurement to concepts such as duration management, sector rotation, and issue selection. We develop an attribution technique based on four components or effects that are helpful in explaining the changes in credited rates. They are the constant duration effect, the reinvestment effect, the cash flow effect, and the investment effect. The underlying mathematical approach to calculating these effects is presented along with examples.
Bias Of Excluding High And Low Data For Long-Tailed Distributions, Cheng-Sheng Peter Wu
Bias Of Excluding High And Low Data For Long-Tailed Distributions, Cheng-Sheng Peter Wu
Journal of Actuarial Practice (1993–2006)
Property and casualty actuaries frequently employ a technique of averaging (called high-low averages) that excludes the same amount of data at both ends. For example, (0 in selecting loss development factors, the middle three of the latest five years or the middle eight of latest 12 quarters sometimes are used, or (ii) in calculating average expense ratios, the largest expense ratios and the smallest expense ratios may be removed from the sample. Although highlow averages can reduce the impact of influential data on analyzed results, the averages will result in downward bias when they are applied to pricing or reserving …
Third Party Administrator (Tpa) Service Pricing And Incentive Contracts, Hou-Wen Jeng
Third Party Administrator (Tpa) Service Pricing And Incentive Contracts, Hou-Wen Jeng
Journal of Actuarial Practice (1993–2006)
This paper addresses a few of the most important pricing issues faced by a third party administrator (TPA) whose main responsibility is claims handling for self·insured employers and self·insured groups. Such pricing issues include the development of service fees using claim closure information, the selection of service durations, and the design of incentive (either activity-based or financially-based) service contracts. Formulas for pricing new and open claims are provided.
Nonmedical Limits In Individual Life Insurance, James B. Ross, Shalini E. Perumpral
Nonmedical Limits In Individual Life Insurance, James B. Ross, Shalini E. Perumpral
Journal of Actuarial Practice (1993–2006)
This paper shows data that illustrate the substantial variation among nonmedical schedules and the dramatic increase in their amount limits from 1972 through 1992. Coefficients of variation are analyzed for several data subsets. We find that the variation of schedules in the sample of all firms has increased throughout the 1972-1992 period for issue ages up to 30, but has declined for issue ages beyond 30 during the 1982-1992 period. For the non-New York and stock companies our statistical tests indicate an increase in the variability of schedules over the full period 1972 to 1992.