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Statistical Tools for Finance and Insurance presents ready-to-use solutions, theoretical developments and method construction for many practical problems in quantitative finance and insurance. Written by practitioners and leading academics in the field, this book offers a unique combination of topics from which every market analyst and risk manager will benefit. Features of the significantly enlarged and revised second edition: Offers insight into new methods and the applicability of the stochastic technology Provides the tools, instruments and (online) algorithms for recent techniques in quantitative finance and modern treatments in insurance calculations Covers topics such as - expected shortfall for heavy tailed and mixture distributions* - pricing of variance swaps* - volatility smile calibration in FX markets - pricing of catastrophe bonds and temperature derivatives* - building loss models and ruin probability approximation - insurance pricing with GLM* - equity linked retirement plans*(new topics in the second edition marked with*) Presents extensive examples
Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Revision, Prüfungswesen, Note: 1,7, Hochschule Bremen, Sprache: Deutsch, Abstract: 1. Einleitung Wirtschaftskriminalität nimmt stetig zu. Es vergeht kaum ein Tag an dem nicht Korruption, Betrug, Unterschlagung, unerlaubte Nutzung von Unternehmensressourcen, Diebstahl oder Bilanzfälschung in den Schlagzeilen stehen.1 Eine Umfrage von KPMG2, die zwischen September und November unter 1000 großen deutschen Unternehmen aller Branchen durchgeführt wurde, deckte auf, dass 64% der befragten Unternehmen in den letzten drei Jahren wirtschaftskriminellen Handlungen zum Opfer gefallen sind. Etwa 80% der befragten Unternehmen rechnen sogar mit einer Zunahme wirtschaftskrimineller Delikte.3 Die spektakulären Betrugsfälle der letzten Jahre (in Deutschland: Balsam/Procedo, Flowtex, Comroad; International: Enron, Worldcom, Ahold, Tyco, Parmalat) haben das Vertrauen der Öffentlichkeit sowie auch der Anteilseigner, Kapitalgeber und Mitarbeiter in die Effektivität der Abschlussprüfung erschüttert.4 Die Öffentlichkeit (laut empirischen Untersuchungen 70%) erwartet von der Abschlussprüfung, dass Fraud5- Fälle mit absoluter Sicherheit aufgedeckt werden. Diese Erwartungen decken sich allerdings nicht mit der Realität6 und auch nicht mit dem in den Prüfungsnormen festgelegten Anspruchsniveau. 7 Delikte werden am häufigsten durch Hinweise von Mitarbeitern oder durch das interne Kontrollsystem aufgezeigt. Fast 40% der Fälle werden durch Zufall aufgedeckt. Wirtschaftsprüfer tragen nur zu vier Prozent zur Aufklärung bei. Erwartungslücke: Diskrepanz zwischen Erwartungen der Öffentlichkeit darüber, was eine Abschlussprüfung hinsichtlich der Aufdeckung von Verstößen leisten soll und tatsächlicher Leistung der Abschlussprüfung. Die vorliegende Arbeit definiert im Kapitel zwei den Begriff Fraud, zeigt Täter sowie Geschädigte auf, erläutert die Motive für Fraud und geht auf Folgen von Fraud ein. Es werden die Mitteilungs- und Dokumentationspflic
FRAUD AUDITING AND FORENSIC ACCOUNTING With the responsibility of detecting and preventing fraud falling heavily on the accounting profession, every accountant needs to recognize fraud and learn the tools and strategies necessary to catch it in time. Providing valuable information to those responsible for dealing with prevention and discovery of financial deception, Fraud Auditing and Forensic Accounting, Fourth Edition helps accountants develop an investigative eye toward both internal and external fraud and provides tips for coping with fraud when it is found to have occurred. Completely updated and revised, the new edition presents: Brand-new chapters devoted to fraud response as well as to the physiological aspects of the fraudster A closer look at how forensic accountants get their job done More about Computer-Assisted Audit Tools (CAATs) and digital forensics Technological aspects of fraud auditing and forensic accounting Extended discussion on fraud schemes Case studies demonstrating industry-tested methods for dealing with fraud, all drawn from a wide variety of actual incidents Inside this book, you will find step-by-step keys to fraud investigation and the most current methods for dealing with financial fraud within your organization. Written by recognized experts in the field of white-collar crime, this Fourth Edition provides you, whether you are a beginning forensic accountant or an experienced investigator, with industry-tested methods for detecting, investigating, and preventing financial schemes.
Addressing the challenge of covering heath care expenses—while minimizing economic risks. Moral hazard—the tendency to change behavior when the cost of that behavior will be borne by others—is a particularly tricky question when considering health care. Kenneth J. Arrow’s seminal 1963 paper on this topic (included in this volume) was one of the first to explore the implication of moral hazard for health care, and Amy Finkelstein—recognized as one of the world’s foremost experts on the topic—here examines this issue in the context of contemporary American health care policy. Drawing on research from both the original RAND Health Insurance Experiment and her own research, including a 2008 Health Insurance Experiment in Oregon, Finkelstein presents compelling evidence that health insurance does indeed affect medical spending and encourages policy solutions that acknowledge and account for this. The volume also features commentaries and insights from other renowned economists, including an introduction by Joseph P. Newhouse that provides context for the discussion, a commentary from Jonathan Gruber that considers provider-side moral hazard, and reflections from Joseph E. Stiglitz and Kenneth J. Arrow. “Reads like a fireside chat among a group of distinguished, articulate health economists.” —Choice
This new text book by Urs Birchler and Monika Butler is an introduction to the study of how information affects economic relations. The authors provide a narrative treatment of the more formal concepts of Information Economics, using easy to understand and lively illustrations from film and literature and nutshell examples. The book first covers the economics of information in a 'man versus nature' context, explaining basic concepts like rational updating or the value of information. Then in a 'man versus man' setting, Birchler and Butler describe strategic issues in the use of information: the make-buy-or-copy decision, the working and failure of markets and the important role of outguessing each other in a macroeconomic context. It closes with a 'man versus himself' perspective, focusing on information management within the individual. This book also comes with a supporting website (www.alicebob.info), maintained by the authors.
Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.
"Over the last few decades businesses in Australia and around the world have been utterly transformed by powerful information technologies, from the PC and the internet to email and cellular phones - to the extent that a new type of economy is said to have been created: the 'Now Economy' which is characteriesed by 24/7/365 globalised operations, customer interaction and management decision making. By contrast, the way in which these entities are audited has not experienced an equivalent evolution. Over the last century, external auditors have tended to examine an entity only once a year and listed entities themselves only report quarterly in many parts of the world and half yearly in Australia, even though the capability exists for both reporting and auditing on a much timlier basis. The emerging field of Continuous Assurance attempts to better match internal and external audting practices to the reality of the IT-eanbled entity in order to provide stakeholders with more timely assurance. The dramatic collapse of leading banks around the world makes it all the more important that external and internal auditors take full advantage of modern technology to provide shareholders and managers with the most timely and relevant assurance."--P. 7.
A collection of 46 articles from the diverse and still emerging field of adult education.
Computational intelligence is a well-established paradigm, where new theories with a sound biological understanding have been evolving. The current experimental systems have many of the characteristics of biological computers (brains in other words) and are beginning to be built to perform a variety of tasks that are difficult or impossible to do with conventional computers. As evident, the ultimate achievement in this field would be to mimic or exceed human cognitive capabilities including reasoning, recognition, creativity, emotions, understanding, learning and so on. This book comprising of 17 chapters offers a step-by-step introduction (in a chronological order) to the various modern computational intelligence tools used in practical problem solving. Staring with different search techniques including informed and uninformed search, heuristic search, minmax, alpha-beta pruning methods, evolutionary algorithms and swarm intelligent techniques; the authors illustrate the design of knowledge-based systems and advanced expert systems, which incorporate uncertainty and fuzziness. Machine learning algorithms including decision trees and artificial neural networks are presented and finally the fundamentals of hybrid intelligent systems are also depicted. Academics, scientists as well as engineers engaged in research, development and application of computational intelligence techniques, machine learning and data mining would find the comprehensive coverage of this book invaluable.