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The Study on Accounting Problems Related to Credit Derivatives
No full text論文摘要
隨著衍生性金融商品及資產證券化的快速發展，對許多公司及金融機構而言，信用衍生性商品已逐漸成為移轉信用風險最具成效之工具。無疑地，信用衍生性商品解決了長久以來信用風險管理上之難題。但在此同時，信用衍生性商品也可能成為藉以提高違法盈餘之財務操作工具。因此，本論文將焦點至於信用衍生性商品之會計問題研討，以了解國內財務會計準則公報第三十三及第三十四號公報是否完備。
本論文首先將說明信用風險及信用衍生性商品之發展歷程。其次，將簡介信用衍生性商品，包括概念、種類及優缺點。再者，將展示三個與信用衍生性商品相關之案例，並根據此三個案例來討論相關之會計問題。最後，將對此主題提出個人之看法及建議。
關鍵字：信用衍生性商品、信用衍生性金融商品、信用衍生性商品之會計問題研討、信用風險目 錄
謝 詞 I
論文摘要 II
ABSTRACT III
目 錄 V
表次與圖次 VI
第一章 緒論 1
第一節 研究動機 1
第二節 研究目標 3
第三節 研究方法 4
第四節 研究架構 5
第二章 信用衍生性商品之簡介及與會計相關的契約內容 7
第一節 信用風險及信用衍生性商品之發展歷程 7
第二節 信用衍生性商品之簡介 11
第三章 信用衍生性商品之會計處理研究 25
第一節 第三十三號及第三十四號公報之簡介 25
第二節 信用衍生性商品與會計相關之契約概要 41
第三節 信用衍生性商品之會計研討 51
第四章 結論及建議 81
參考文獻 8
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
Cataract and cataract surgical coverage
No full textThe human lens is an optically clear structure that lies between the iris and the vitreous body of the eye. It is transparent, biconvex, composed of lens fibers, and surrounded by capsule. The lens is supported by zonules on either side. The nucleus of the lens is made up of older lens fibers, while newer fibers are located in the cortex at the outer layers of the lens. Cortical cataracts may develop within the anterior or posterior cortex of the lens, and often do not cause visual symptoms unless the visual axis is affected. Posterior sub-capsular cataracts occur mainly in the central posterior aspect of the posterior cortex of the lens and can develop rapidly. Cataracts can be secondary to ocular or systemic diseases, such as diabetes, which causes a two- to five-fold increased risk of developing lens opacity. The aetiology of age-related cataracts is multifactorial. Older age is associated with increasing prevalence of nuclear and cortical cataracts.<br/
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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