Accounting Commons^™

Academy Of Accounting Historians: Application For 1998 Membership; Application For 1998 Membership, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.

Follow-Up To: Recent Insights Into Mesopotamian Accounting Of The 3rd Millennium B.C.: Correction To Table 1, Richard Mattessich

Accounting Historians Journal

In the following, the corrected version of Table 1 to the above-mentioned paper [Mattessich, 1998] is shown. The author apologizes for having supplied (on p. 16) an obsolete version (based on incorrect conversion rates). In consequence, the figures of this table did not match with the figures of the first 17 lines of the commentary in the subsequent section, "UNEXPLAINED DISCREPANCIES AND OTHER ITEMS TO BE CLARIFIED" (p. 17). The present version does match this original commentary (a proof that two versions of the table got switched erroneously). However, I ask the reader to regard my interpretations of Nissen et …

Book Reviews [1998, Vol. 25, No. 2], Academy Of Accounting Historians

Accounting Historians Journal

Books reviewed are: Garry Carnegie, Pastoral Accounting in Colonial Australia: A Case Study of Unregulated Accounting Reviewed by Jan R. Heier; Frank L. Clarke, Graeme W. Dean, and Kyle G. Oliver, Corporate Collapse: Regulatory, Accounting and Ethical Failure Reviewed by Peter Foreman; Richard K. Fleischman and Lee D. Parker, What is Past is Prologue: Cost Accounting in the British Industrial Revolution, 1760-1850 Reviewed by Gweneth Norris; Stephen P. Walker and Falconer Mitchell (eds.), Trade Associations and Uniform Costing in the British Printing Industry, 1900-1963 Reviewed by Gary P. Spraakman.

Cpa Expert 1998 Spring/Summer, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Members In Internal Audit, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Cpa Expert 1998 Winter, American Institute Of Certified Public Accountants

Newsletters

No abstract provided.

Calculation Of Damages From Personal Injury, Wrongful Death, And Employment Discrimination : A Nonauthoritative Guide; Consulting Services Practice Aid, 98-2, Holly Sharp, American Institute Of Certified Public Accountants. Management Consulting Services Team, American Institute Of Certified Public Accountants. Litigation And Dispute Resolution Services Subcommittee

Newsletters

No abstract provided.

Cpa Client Bulletin, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

In Our Opinion… , Vol. 14 No. 1, January 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

In Our Opinion… , Vol. 14 No. 2, April 1998, American Institute Of Certified Public Accountants. Audit And Attest Standards Team

Newsletters

No abstract provided.

Practicing Cpa, Vol. 22 No. 1, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Business And Industry, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Finance And Accounting, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Education, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Large Public Accounting Firms, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Team Network News, January, 1998, American Institute Of Certified Public Accountants. Communications Implementation Team

Newsletters

No abstract provided.

Planner, Volume 12, Number 5, December-January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Engagement Letter: An Agreement Between The Client And The Cpa, American Institute Of Certified Public Accountants

AICPA Annual Reports

No abstract provided.

Accounting Trends And Techniques, 52nd Annual Survey, 1998 Edition, American Institute Of Certified Public Accountants

Accounting Trends and Techniques

No abstract provided.

1997-1998 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1997-1998 Financial Summary of Morehead State University.

Using Parametric Statistical Models To Estimate Mortality Structure: The Case Of Taiwan, Shih-Chieh Chang

Journal of Actuarial Practice (1993–2006)

A mixture parametric model is used to analyze the changing pattern of Taiwanese mortality from 1926 to 1991. Three different age ranges are modeled as mixtures of extreme value distributions, namely the Weibull, inverse Weibull, and Gompertz distributions. The results show a significant improvement of mortality over the years.

Principles And Application Of Credibility Theory, Vincent Goulet

Journal of Actuarial Practice (1993–2006)

We review the history of the practical development of credibility theory. Emphasis is placed on the two main approaches to credibility theory: limited fluctuation credibility and greatest accuracy credibility. We explain when each approach should and should not be used. The presentation of greatest accuracy credibility theory starts with a review of (exact) Bayesian credibility and then moves to the Buhlmann-Straub model. Estimators of the structure parameters are discussed. Examples are presented to illustrate the concepts. Finally, the hierarchical credibility and crossed classification credibility models are presented.

Outlier Analysis Of Annual Retail Price Inflation: A Cross-Country Study, Wai-Sum Chan

Journal of Actuarial Practice (1993–2006)

Wilkie's stochastic investment model and its variants have been increasingly applied by actuaries around the world to actuarial modeling and simulation. This paper performs time series outlier analysis on retail price inflation, which is the driving force of Wilkie's composite model. The data come from four developed countries: the United Kingdom, the United States, Canada, and Australia. The fit of the model is significantly improved after the adjustment of outliers. The analysis also identifies exogenous events that have intervened in the inflation dynamics. An example is given to demonstrate the importance of outlier analysis on stochastic simulation. Finally, inflation trends …

Stability Of Representative Crediting Rate Scenarios Under Monte Carlo Simulations, Sarah L.M. Christiansen, Kelley Buchacker

Journal of Actuarial Practice (1993–2006)

We develop a methodology to ensure that a Monte Carlo simulation of the distribution of the primary rates, used for determining an interest crediting rate, is stable regardless of the initial random number seed. We consider the implications of the use of antithetic random normal deviates upon the scenario process and modifications to the candidate list and the choice function within the representative process. It is shown that the use of antithetic random deviates alone does not have a statistically significant effect on our results. The other two modifications (candidate selection algorithm and choice function) are statistically significant. Furthermore, the …

An Analysis Of Australian Pensioner Mortality By Pre-Retirement Income, David Knox, Andrew Tomlin

Journal of Actuarial Practice (1993–2006)

The existence of a relationship between an individual's socioeconomic status and his or her mortality is often accepted, but it is difficult to measure this relationship objectively. This study analyses the relationship between an individual's final salary immediately prior to retirement and mortality rates during retirement. The data used are taken from a large Australian public sector pension plan. A strong inverse relationship is found, which decreases with age. Some of the implications of these results for individual annuity markets and public pension policy are discussed.

A Frailty Model For Projection Of Human Mortality Improvements, Shaun S. Wang, Robert L. Brown

Journal of Actuarial Practice (1993–2006)

Based on the everyday observations that individual human beings vary significantly in their capacity to combat death, we adopt a so-called frailty model of human mortality. This frailty model assumes that each individual in a given population is endowed with his or her own frailty index, r, which remains constant for life. In addition, we assume that the individual's force of mortality (hazard rate function) at age x, Ux(r), satisfies Ux(r) = rUx where Ux is the population's base force of mortality at age x. Given the probability distribution of the frailty index among the newborns in the population, an …

Actuarial Techniques In Risk Pricing And Cash Flow Analysis For U.K. Bank Loans, Philip Booth, Duncan E.P. Walsh

Journal of Actuarial Practice (1993–2006)

A cash flow model is developed to set the price for a loan to a borrower with known risks. Similarities are noted between this model and those used for profit testing in life insurance. We emphasize aspects that reasonably can be treated in several ways and also indicate where the cash flow model differs from the pricing methods usually employed in bank lending. The sensitivity of interest rates to various parameters of the model such as the length of loan and the expected default rate is examined. Also, we examine how features of loans, including cash back and early repayments, …

Journal Of Actuarial Practice, Volume 6, Nos. 1 And 2, 1998, Colin Ramsay , Editor

Journal of Actuarial Practice (1993–2006)

ARTICLES

Principles and Application of Credibility • Vincent Goulet

Actuarial Techniques in Risk Pricing and Cash Flow Analysis for U.K. Bank Loans • Philip Booth and Duncan E.P. Walsh

Stability of Representative Crediting Rate Scenarios Under Monte Carlo Simulations • Sarah L.M. Christiansen and Kelley Buchacker

Outlier Analysis of Annual Retail Price Inflation: A Cross-Country Study • Wai-Sum Cha

An Analysis of Australian Pensioner Mortality by Pre-Retirement Income • David Knox and Andrew Tomlin

Using Parametric Statistical Models to Estimate Mortality Structure: The Case of Taiwan • Shih-Chieh Chang

A Frailty Model for Projection of Human Mortality Improvements • Shaun …

Providing Bankruptcy And Reorganization Services : A Nonauthoritative Guide; Consulting Services Practice Aid, 98-1, R. Todd Neilson, American Institute Of Certified Public Accountants. Management Consulting Services Team

Newsletters

No abstract provided.

Tabulation Of Cpas As Of August 1, 1998, American Institute Of Certified Public Accountants (Aicpa)

AICPA Annual Reports

No abstract provided.