DSpace collection: 專書之單篇

Non-Parametric Inference on Risk Measures for Integrated Returns.

title: Non-Parametric Inference on Risk Measures for Integrated Returns. abstract: When evaluating the market risk of long-horizon equity returns, it is always diﬃcult to provide a statistically sound solution due to the limitation of the sample size. To solve the problem for the value-at-risk (VaR) and the conditional tail expectation (CTE), Ho et al. (2016, 2018) introduce a general multivariate stochastic volatility return model from which asymptotic formulas for the VaR and the CTE are derived for integrated returns with the length of integration increasing to inﬁnity. Based on the formulas, simple non-parametric estimators for the two popular risk measures of the long-horizon returns are constructed. The estimates are easy to implement and shown to be consistent and asymptotically normal. In this chapter, we further address the issue of testing the equality of the CTEs of integrated returns. Extensive ﬁnite-sample analysis and real data analysis are conducted to demonstrate the eﬃciency of the test statistics we propose.

Non-parametric Inference on Risk Measures for Integrated Returns

title: Non-parametric Inference on Risk Measures for Integrated Returns abstract: Purpose: Increased penetration of mobile phones has built great opportunities for increasing the level of financial inclusion around the world. Digital channels help banks in not only attracting new customers but also in ensuring that the existing ones remain loyal. This chapter studies the incentives to encourage the use of mobile banking by smartphone and tablet users. Design/methodology/approach: An online survey is conducted to explore possible relations between the potential determinants of the intention to use mobile banking. The model is assessed with Partial Least Squares Structural Equation Modelling (PLS-SEM) technique. Findings: The results show that perceived usefulness and perceived efforts tend to be the most significant factors in the adoption of mobile banking. However, such factors as perceived risks, compatibility with lifestyle and social influence are found to be insignificant due to some cultural and institutional features attributed to CIS countries. Originality/value: This chapter contributes to the field of m-banking studies by focusing on both smartphone and tablet users. At least, the majority of respondents represent Y and Z generations who seem to move from traditional banking to digital channels.

Professional Path English: Business Management: KPMG

title: Professional Path English: Business Management: KPMG

Toward Developing Human Resource Management Systems for Knowledge-Intensive Teamwork

title: Toward Developing Human Resource Management Systems for Knowledge-Intensive Teamwork

中小企業會計電腦化與內部控制之探討

title: 中小企業會計電腦化與內部控制之探討 abstract: 中小企業長久以來最為人詬病的，即是缺乏有效的經營管理制度，特別是在會計制度方面大多不甚健全，缺乏適當的內部控制制度。而依據資策會(民86)的調查結果，我國中小企業應用電腦的比例約為68%，且有逐年提昇的趨勢，故本研究的主要目的即欲探討會計電腦化對企業的作業流程及內部控制是否造成影響。本研究之研究結果如下：一、會計電腦化對作業流程有一定程度的影響，企業會隨著會計制度的電腦化在騎作業流程中建立原先沒有的控制點，並強化原先並未確實執行的程序，而且整體而言，電腦化程度越高的企業，其作業流程的控管越健全。二、企業的文件表單並未因會計電腦化而消失，大部份企業仍要求印製重要憑證和報表供審核，審計軌跡並未消失。三、中小企業電腦化程度普遍較低，且大多以購買套裝軟體的方式進行資訊系統的開發，缺乏整體性的規畫，資訊系統的品質較低，作業的效率及處理的成本備受影響。四、企業在人工作業環境下以具備健全的內控時，電腦化帶來的效益僅是讓處理資料的動作更有效率，對作業程序並無明顯的影響；反之，當企業在人工作業環境下無完善的內控時，電腦化會促使企業進行作業流程的合理化或標準化，並建立或加強內部控制制度。與中小企業之關聯性本研究的目的就是想探討我國中小企業是否能藉由電腦化而建立管理制度，並在作業流程中植入關鍵性的控制點以提昇其內部控制制度，進而探討在不同的電腦化應用程度下，其作業流程與內部控制的調整情況。

個人理財章

title: 個人理財章

電子商務環境下會計師事務所執行內部控制專案審查之研究

title: 電子商務環境下會計師事務所執行內部控制專案審查之研究