Operational Risk in Financial Services: A Review and New Research Opportunities

We present a framework to describe and analyze operational risk in financial services from an operations management perspective, focusing in particular on process design, process management, and human behavior aspects. The financial services industry differs from other service industries in ways that affect the nature of the operational risks it is subject to. In recent decades, many books and papers have focused on operational risk in financial services; however, this literature has focused mainly on the conceptual and statistical aspects of operational risk management and not on its operational aspects. Operational risk in financial services has not received much attention from the operations management community. The framework presented here is based on the premise that operational risk in financial services can reap significant benefits from research done in the theory and practice of operations management in manufacturing industries as well as in other services industries. The objective of this study is to propose particular challenges and questions raised in the practice of operational risk management that may stimulate future research in this particular area of operations management.     

新会计准则下会计监督体系的改革与创新

实践证明,新会计准则的实施在总体上是顺利的.但与旧准则体系相比,新会计准则尤其是涉及公允价值引入的多项会计准则的内容变化很大,且操作性较差,给企业和会计人员提供了更多的"机会".这种变化对目前会计监督体系提出了严峻挑战.为此,本文提出了更新监督理念、优化会计监督模式、转变监督重点、创新监督方式、整合人力资源等建议.     

企业社会责任研究述评

随着中国市场经济改革的不断深化,中国经济加快参与经济全球化进程,企业社会责任问题逐渐引起高度重视;强化社会责任是企业提高竞争力和实现可持续发展的有效途径.在西方,企业社会责任是企业必须履行的义务.在经济一体化的今天,中国企业需要遵守国际准则与国际协定,这是中国企业走向国际化无法回避的问题.基于这种认识,本文对目前国内企业社会责任研究成果进行综述.     

On the asymptotic normality of the R-estimators of the slope parameters of simple linear regression models with associated errors

ABSTRACT

The purpose of this paper is to prove, under mild conditions, the asymptotic normality of the rank estimator of the slope parameter of a simple linear regression model with stationary associated errors. This result follows from a uniform linearity property for linear rank statistics that we establish under general conditions on the dependence of the errors. We prove also a tightness criterion for weighted empirical process constructed from associated triangular arrays. This criterion is needed for the proofs which are based on that of Koul [Behavior of robust estimators in the regression model with dependent errors. Ann Stat. 1977;5(4):681–699] and of Louhichi [Louhichi S. Weak convergence for empirical processes of associated sequences. Ann Inst Henri Poincaré Probabilités Statist. 2000;36(5):547–567].     

Comparison of the effectiveness of forecasts obtained by means of selected probability functions with respect to forecast error distributions

The forecasting of sales in a company is one of the crucial challenges that must be faced. Nowadays, there is a large spectrum of methods that enable making reliable forecasts. However, sometimes the nature of time series excludes many well-known and widely used forecasting methods (e.g., econometric models). Therefore, the authors decided to forecast on the basis of a seasonally adjusted median of selected probability distributions. The obtained forecasts were verified by means of distributions of the Theil U² coefficient and unbiasedness coefficient.     

教育不平等的测度及与收入分配的关系

教育是人力资本形成的重要途径,公平的教育分配对基础广泛的经济增长与贫困的减少具有显著的重要性。在教育与收入分配关系的理论与实证研究中,已有不少文献从教育存量角度对其进行探讨,然而专门从教育不平等角度进行的研究则不多。文章首先对国外有关教育不平等系数的测定方法进行总结与评述,随后从理论与实证两个层面对教育不平等与收入分配的关系研究进行评述,并在既有研究的基础上,对相关后续研究提出进一步的研究思路。     

论美国的会计概念框架与我国的基本会计准则

会计准则和概念框架同属于经济中的制度安排。会计准则起因于财务报告的编报者与其使用者之间的信息不对称。建立会计概念框架的主要用途是为国际会计准则理事会和财务会计委员会评估和发展会计准则提供指南。美国会计概念框架是当前世界上最全面、最细致的会计概念框架。IASB和FASB联合制定的会计概念框架项目,在财务报告的目标和信息质量特征的发布方面初步达成一致意见。他们还讨论了要素,如资产、负债的定义和报告主体概念,而这些均未有结论。对比国际会计的概念框架,我国基本会计准则既有趋同性,也有创新性。     

论规范会计行为的对策

针对当前我国会计工作的现状,论述了新形势下会计工作面临的形势和会计改革的必要性,阐明了目前我国会计工作存在的问题,并就如何解决这些问题,进一步规范会计行为,提出了深入宣传严格执行《会计法》;严肃查处违法违纪行为;改革管理体制;加强执法队伍建设的对策。     

重视SA8000,提高我国出口企业竞争力

SA8000是世界上第一个社会道德责任标准。作为社会责任方面的一个认证体系,它不仅明确了社会责任规范,而且也提出了相应的管理体系要求,在一定程度上可以规范组织尤其是企业的道德行为,有助于改善劳动条件,保障劳工权益。但是SA8000已经日益成为欧美西方国家限制发展中国家劳动密集型产品出口的有利工具之一。SA8000标准自20世纪90年代进入我国,对我国出口企业产生了极大影响。本文旨在分析这些影响并提出相应对策。     

英语专业学生典型口语错误及其成因

口语在英语专业学生的语言技能中占有重要地位,因此,无论学生还是教师都应对口语给予足够的重视。分析英语专业一年级新生的口语测试错误,结合问卷调查及其结果的统计分析,从主观和客观两方面查找错误产生的主要原因,有助于改善英语口语教学。