Pub Date : 2002-12-01DOI: 10.1108/BS.2002.26510DAB.002
Tarlok Teji
{"title":"Creating a self-sustaining delivery of value to management","authors":"Tarlok Teji","doi":"10.1108/BS.2002.26510DAB.002","DOIUrl":"https://doi.org/10.1108/BS.2002.26510DAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"232 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132781762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-12-01DOI: 10.1108/09657960210450763
M. Hammond
The drive to eliminate losses leads to greater emphasis on risk‐control measures. Argues that risk management can be transformed through the use of behaviour‐based risk management techniques.
消除损失的动力导致更重视风险控制措施。认为风险管理可以通过使用基于行为的风险管理技术进行转化。
{"title":"Behaviour‐based risk management systems: Reducing costs by changing attitudes","authors":"M. Hammond","doi":"10.1108/09657960210450763","DOIUrl":"https://doi.org/10.1108/09657960210450763","url":null,"abstract":"The drive to eliminate losses leads to greater emphasis on risk‐control measures. Argues that risk management can be transformed through the use of behaviour‐based risk management techniques.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133712430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/09657960210440782
H. Davies
In this article, drawn from a speech Howard Davies made to the Securities regulatory Commission in China, the author contrasts the efforts which are being made in developing economies like China with the more established regulatory regimes like those of the UK and the USA. He argues that good corporate governance brings greater investment but there are important disciplines which ensure the strength of corporate governance and which must be firm but evolving to ensure success.
{"title":"Corporate governance and the development of global capital markets","authors":"H. Davies","doi":"10.1108/09657960210440782","DOIUrl":"https://doi.org/10.1108/09657960210440782","url":null,"abstract":"In this article, drawn from a speech Howard Davies made to the Securities regulatory Commission in China, the author contrasts the efforts which are being made in developing economies like China with the more established regulatory regimes like those of the UK and the USA. He argues that good corporate governance brings greater investment but there are important disciplines which ensure the strength of corporate governance and which must be firm but evolving to ensure success.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123071307","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/09657960210440791
R. Bruce
Andrew Smithers is a leading UK economist and pundit. This outline of a talk which he gave to the UK Asset and Liability Management Association earlier this year looks at the economic prognosis for both the Japanese and the US economies. Both are facing tough and almost impossible choices, he thought. The world economy was unlikely to come through unscathed.
安德鲁•史密瑟斯(Andrew Smithers)是英国著名经济学家和权威人士。这是他今年早些时候在英国资产负债管理协会(UK Asset and Liability Management Association)发表的一篇演讲的提纲,内容是对日本和美国经济的预测。他想,两人都面临着艰难而几乎不可能的选择。世界经济不太可能毫发无损。
{"title":"The Smithers’ view: a rocky road ahead for Japan and the USA","authors":"R. Bruce","doi":"10.1108/09657960210440791","DOIUrl":"https://doi.org/10.1108/09657960210440791","url":null,"abstract":"Andrew Smithers is a leading UK economist and pundit. This outline of a talk which he gave to the UK Asset and Liability Management Association earlier this year looks at the economic prognosis for both the Japanese and the US economies. Both are facing tough and almost impossible choices, he thought. The world economy was unlikely to come through unscathed.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117036418","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/09657960210440827
Richard Raeburn
The author argues that in difficult times for risk and corporate governance the corporate treasurer is increasingly the most valuable source of information for non‐executive directors. Risk is at the heart of the work of the corporate treasurer. This is particularly true in financial services industries.
{"title":"Corporate treasurers: an ally to treasure","authors":"Richard Raeburn","doi":"10.1108/09657960210440827","DOIUrl":"https://doi.org/10.1108/09657960210440827","url":null,"abstract":"The author argues that in difficult times for risk and corporate governance the corporate treasurer is increasingly the most valuable source of information for non‐executive directors. Risk is at the heart of the work of the corporate treasurer. This is particularly true in financial services industries.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133339510","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/BS.2002.26510CAB.002
Peter S. Mayne
{"title":"Reporting language XBRL looks as though it is in the right place at the right time","authors":"Peter S. Mayne","doi":"10.1108/BS.2002.26510CAB.002","DOIUrl":"https://doi.org/10.1108/BS.2002.26510CAB.002","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122118875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/BS.2002.26510CAB.001
B. Robinson
{"title":"Time to think about borrowing long","authors":"B. Robinson","doi":"10.1108/BS.2002.26510CAB.001","DOIUrl":"https://doi.org/10.1108/BS.2002.26510CAB.001","url":null,"abstract":"","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126026850","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-09-01DOI: 10.1108/09657960210440818
N. Masters, E. Dupont
International Accounting Standards are steadily becoming the norm. The European Union agreement that all listed companies in Europe must comply by the year 2005 has hastened the process further. This brings particular challenges for all organisations in the financial services world but for insurance companies in particular. The authors assess what changes will be required in insurance company reporting and lay particular stress on risk management.
{"title":"Insurance companies: waking up to international standards","authors":"N. Masters, E. Dupont","doi":"10.1108/09657960210440818","DOIUrl":"https://doi.org/10.1108/09657960210440818","url":null,"abstract":"International Accounting Standards are steadily becoming the norm. The European Union agreement that all listed companies in Europe must comply by the year 2005 has hastened the process further. This brings particular challenges for all organisations in the financial services world but for insurance companies in particular. The authors assess what changes will be required in insurance company reporting and lay particular stress on risk management.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123138512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2002-06-01DOI: 10.1108/09657960210697652
J. Thirlwell
Understanding first credit risk and the operational risk has taxed the banking industry. The author suggests that the evidence points to a lack of understanding within the banks and he argues that regulators should desist in trying to change the management practices of banks and instead encourage them to understand risk management better.
{"title":"Operational risk: the banks and the regulators struggle","authors":"J. Thirlwell","doi":"10.1108/09657960210697652","DOIUrl":"https://doi.org/10.1108/09657960210697652","url":null,"abstract":"Understanding first credit risk and the operational risk has taxed the banking industry. The author suggests that the evidence points to a lack of understanding within the banks and he argues that regulators should desist in trying to change the management practices of banks and instead encourage them to understand risk management better.","PeriodicalId":299727,"journal":{"name":"Balance Sheet","volume":"348 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2002-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131106395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}