外资银行并表监管管理办法

第一条为贯彻《中华人民共和国银行业监督管理法》、《中华人民共和国外资金融机构管理条例》等法律法规，规范并表监管工作，有效实施风险监管，特制定本办法。

拾麦穗的学问

服务的ISO标签 现代生活中银行计算机停机是件很了不得的事,每次停机都可能要报告行长,1小时以上的停机可能就会作为事故处理。银行面对着外界,面对着它所提供服务的客户的压力,要求安全可靠的计算机服务质量。同样邮电、航空等很多领域都要求没有疏漏的计算机服务。然而遇到棘手的问题时,如何才能以最快的速度调度服务商的资源,以最有效的方法处理故障?这是对服务质量提出的进一步的要求。

Financial Statements of Banks as a Source of Information About Implementation of IFRS 15： The Evidence from Poland

Banks in the economies of individual countries play the role of entities of public trust and are perceived as ＂too big to fail＂. In fact, they are exposed to risks associated with business operations. In practice, there are even instances of banks going bankrupt. Therefore, the reliability of the financial statements of a bank as a source of information about its financial condition is of particular importance. The main objective of creating IAS/IFRS and their implementation within the European Union is the strive to standardize accounting rules utilized by companies and other organizations. IFRS, as any other regulations, are subject to change over years. One of the recent changes is the introduction of IFRS 15 ＂Revenue from Contracts with Customers＂. In all entities using IAS/IFRS, communication of planned changes should involve disclosure ahead of time, regarding the analysis of their impact on the financial statements. The purpose of this paper has been to analyze whether the financial statements of banks contain any records on the impact of IFRS 15. These analyses are within the mainstream of studying how complete and prospective is the information contained in the financial statements for external users. The subjects for research are the consolidated financial statements of five major banks in Poland. As a result of research, it was found that in all studied cases, work on the implementation of IFRS 15 was observed. However, looking at every bank separately, a differentiated approach to presenting information on the standard is observed, which may be a hindrance for users of banks＇ financial statements.

Individual Care Pathways in the Context of Complex Therapeutic System--Therapeutic Model and Case Report

A complex multifactorial therapeutic system was established and developed during the past three years. Here present the basic approach and the individualized therapeutic strategies of this therapeutic system by examples of specific case reports. The aim of the study is to point out to the real mission of our outpatient care, namely psycho-social reintegration that is achieved by a therapy with a unique pattern. Case reports： 1. A 59-year-old female patient suffering from psychosomatic muscular tension, which started two years ago. After a partially effective cognitive-behavioral therapy a severe traumatic event in the patient＇s past in connection with the symptoms was revealed, then the trauma was processed via psychodynamic approach. 2. A 56-year-old female patient suffering from psychosomatic symptoms and depression went through a therapeutic healing process, which focused on the development and maturation of her personality （from a ＂child＂ to an ＂adult＂）. Conclusion： All the processes of the complex group-centered dynamic therapy proved more effective compared to the classic static relationship between the psychiatrist and the patient. The multifocal therapy is appreciated more and more in parallel to the experiences gained, making it easier to establish and strengthen the therapeutic alliance. The patients have positive feelings about the help given and the possibilities offered. The author＇s therapeutic team is appreciated by the patients and they regard the author＇s center as a peaceful location of their lives being under cover, where voluntarily and willingly they can participate in the individualized therapy with great success.

Transitional cell carcinoma of the ovary – A case report with review of literature

Transitional cell carcinoma （TCC） of the ovary is a rare and recently recognized subtype of ovarian epithelial cancer. We presented the first case report from our Institute （Sheri Kashmir Instiute of Medical Sciences, Srinagar, India）, which was initially rnisdiagnosed as stromal cell carcinoma （granulosa cell tumour）, and on review of histopathology with immunohistochemistry, the diagnosis of TCC of the ovary was established. The aim of this article was to describe the typical case of primary TCC of the ovary and to review the literature for information on TCC management.

Investigating Voluntary Risk Disclosure： The Case of Jordanian Banks

The aim of the study is to investigate whether banks in Jordan are compliant with the International Financial Reporting Standards （IFRS） 7 requirement for mandatory disclosure and to find out the extent to which the banks provide voluntary risk disclosures. To achieve the objectives of the study, we collected data from all 15 banks listed on the Amman Stock Exchange for the year ending December 2013. The findings of the study suggest that there is strong compliance with respect to mandatory risk disclosure, as required by IFRS. However, the results generally signal a need for further improvement in the voluntary risk disclosure area, since most of the banks do not provide adequate information that can be of use to stakeholders. We also suggest future avenues of research into the topic to determine progress.

The accounting valuation of bank stocks in Europe

In this study we examine the validity of the earnings-book value capitalization model in the pricing of bank stocks in Europe. We perform cross-sectional tests using a sample of banks operating in 21 European Union countries. We split our sample into code and common law countries to control for the influence of the financial reporting system upon the pricing of earnings and book value. Our empirical findings suggest that disaggregating total reported clean surplus income into reported gains and losses from securities and other income increases the explanatory power of the accounting valuation model. Indeed, reported gains and losses from securities are priced lower than other income, irrespective of whether the financial reporting system is classified as a code or a common law system, probably because the market considers the former as a less stable source of income. Additionally, we observe that the pricing of both earnings and book value is influenced by the financial reporting system. We conclude that earnings announced under a common law financial reporting system are priced differently from those reported under the respective code law system. Finally, we provide evidence that comprehensive and dirty surplus income are two value relevant variables for banks reporting earnings under the code law system, although dirty surplus income is priced lower than clean surplus income.

Assessment and Feedback

Assessment and learning must not be considered as two separate processes. In fact, assessment is an integral part of the learning process; it can be learning experience in itself. Active assessment strategies help students better understand the content they learn and develop skills that will be useful to them throughout their lives. Some of those skills are the ability to prepare effective oral and written reports and the ability to cooperate successfully with peers. Action research represents the process of systematic inquiry and it helps teachers to assess learning from the perspective of what they do in the classroom. The purpose is to find out ＂why＂ or ＂how＂ something happened the way it did. Therefore, a situation or problem should be carefully examined by a teacher. Teachers should analyze their own beliefs, values, and assumptions about teaching and learning, knowledge and curriculum, and how these impact the way they interact with students. Feedback should be used as part of assessment activities. Learning experience of students facilitated by teachers can be assessed through feedback.

Atypical glomus tumor of the body of stomach: a case report and review of literature

Objective: The aim of this study was to analyze the clinical pathological features of the atypical glomus tumor of the stomach, and explore its biological behavior and clinical significance. Methods: a 43-year-old female was admitted due to passing black stool for 5 months. The melena of the patient occurred after eating the crabs. The endoscopic ultrasonography (EUS) was performed, showing a hypoecho nodule found at the body of the stomach, suggesting the diagnosis of gastric stromal tumor. After onset of disease, no specific clinical symptoms were observed except for the slight feeling discomfort in upper abdominal region. The gastroscopy was performed under the general anesthesia: there was a spheroidal nodule measuring 2.5 cm x 3.0 cm at the anterior wall of the body of stomach near the side of lesser curvature with the focal erosion of gastric mucosa. The DualknifeTM and the snare were used to excise the tumor in full thickness. Grossly, the tumor nodule measured 2.5 cm in diameter. The cut surface was solid, showing moderate consistency and grey red in colour. Microscopically, this tumor presented a well circumscribed nodule. It composed of the rounded neoplastic cells which were mainly arranged in solid pattern. The tumor cells had well-defined cell membranes, centrally placed, round nuclei and amphophilic cytoplasm. Immunohistochemical staining showed the positive expression of smooth muscle actin (SMA), caldesmon and vimentin; meanwhile detecting the negative expression of desmin, pan-cytokeratin, CD34, CD117 and S-100 in tumor cells. The Ki-67 labelling index of tumor was 8%. Results: Combined with the histopathological features, immunophenotype of the tumor, deep location in abdominal cavity and with greater diameter larger than 2 cm, and the diagnosis of atypical glomus tumor of the body of the stomach in this case was established. Conclusion: The atypical glomus tumor of the body of the stomach is a rare mesenchymal tumor. The following differential diagnosis should be included as following: gastrointestinal stromal tumor (GIST), paraganglioma, myopericytoma and the angioleiomyoma. The immunohistochemistry exerts an essential role during the diagnosis of this tumor. The deeper location and larger size implicate its undetermined biological behavior.

Accounting regulation and IPSAS implementation： Efforts of transition countries toward IPSAS compliance

The need for high quality standards to enhance sound and consistent financial reporting and the fact that the inefficiency and ineffectiveness of public sector extended to a belief that public and private sectors did not have to be managed in fundamentally different ways, fostered a wide-ranging discussion about the harmonization of public sector accounting systems and their convergence towards the private sector financial reporting standards. This paper discusses the state and perspective of public sector accounting and financial reporting in transition countries. Precisely, this paper aims to examine the adequacy of governmental accounting and financial reporting model, reflecting the existing accounting regulation and financial reporting framework in Slovenia, Croatia and Bosnia and Herzegovina. The motivation for this paper emerges from international discussions about IPSASs development and adoption, and the fact that the topic is becoming more and more relevant as many countries are moving towards adopting full accrual accounting using IPSASs as their method of financial reporting. Our results show that the degree and dynamics of government accounting systems＇ transformation in transition countries depends upon several specific factors which have to be taken into account when evaluating the systems and making comparison between government accounting system reforms in countries in the analysis. Thus, the study distinguishes certain similarities but also discrepancies regarding the status and possible further development of governmental accounting in countries examined.

Quality of Financial Statements and Tenure of Statement-Related Personnel

This study investigates the association between quality of financial statements and tenure of statement-related personnel. First, we examined whether there is still a significant association between financial statement quality and the tenure of audit partners who are responsible for the quality assurance of financial statements after the implementation of mandatory audit partner rotation. We addressed this issue by using a sample of Taiwan Residents companies, with which no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for financial statement quality, was found. Second, we investigated whether an association exists between the financial statement quality and the tenure of management who is responsible for the preparation of financial statements. We also addressed this issue by using Taiwan Residents data and found a significant association between management tenure （MT） and the magnitude of DA. Our findings provide evidence that audit partner tenure would neither improve nor deteriorate the quality assurance of a financial statement, when there is a mandatory audit partner rotation after a fixed period of time. Whereas how MT affects financial statement quality after the enactment of the mandatory audit partner rotation is dependent on the management position. Increasing tenure of chief executive officer （CEO） and chief financial officer （CFO） will enhance and hinder financial statement quality respectively. In the end, we found a significant interaction of tenure between auditor and CFO. This result implies that the downward bias of CFO on the financial statement preparation can be mitigated by auditors with increasing tenure.

Spinal cord injury in Parkour sport （free runn,ng）： a rare case report

A 24-year-old male was transferred to the emergency department while being in the state of quadriplegia with a history of performing Parkour sport, which is also called double front flip. Neurological examination revealed that the patient＇s muscle power was 0/5 at all extremities. The patient did not show any sense of light touch or pain in his extremities. In radiological studies, cervical spine X-ray and CT scan images showed C4-C5 subluxation with bilateral locked facets and spinal cord injury. The results of this very rare case study revealed that exercising Parkour sport without taking into account safety standards could result in irreversible injuries to the cervical spinal cord with fatal outcome.

Why models run hot: results from an irreducibly simple climate model

An irreducibly simple climate-sensitivity model is designed to empower even non-specialists to research the question how much global warming we may cause. In 1990, the First Assessment Report of the Inter- governmental Panel on Climate Change （IPCC） expressed ＂substantial confidence＂ that near-term global warming would occur twice as fast as subsequent observation. Given rising CO2 concentration, few models predicted no wann- ing since 2001. Between the pre-final and published drafts of the Fifth Assessment Report, IPCC cut its near-term warming projection substantially, substituting ＂expert assessment＂ for models＇ near-term predictions. Yet its long-range predictions remain unaltered. The model indi- cates that IPCC＇s reduction of the feedback sum from 1.9 to 1.5 W m^-2 K^-1 mandates a reduction from 3.2 to 2.2 K in its central climate-sensitivity estimate; that, since feed- backs are likely to be net-negative, a better estimate is 1.0 K; that there is no unrealized global warming in the pipeline; that global warming this century will be 〈1 K;and that combustion of all recoverable fossil fuels will cause 〈2.2 K global warming to equilibrium. Resolving the discrepancies between the methodology adopted by IPCC in its Fourth and Fifth Assessment Reports that are highlighted in the present paper is vital. Once those dis- crepancies are taken into account, the impact of anthro- pogenic global warming over the next century, and even as far as equilibrium many millennia hence, may be no more than one-third to one-half of IPCC＇s current projections.

Double segmental tibial fractures-- an unusual fracture pattern

A case of a 50-year-old pedestrian who was hit by a bike and suffered fractures of both bones of his right leg was presented. Complete clinical and radiographic assessment showed double segmental fractures of the tibia and multisegmental fractures of the fibula. Review of the literature revealed that this fracture pattern was unique and only a single case was reported so far. Moreover, we discussed the possible mechanisms which can lead to such an injury. We also discussed the management of segmental tibial fracture and the difficulties encountered with them. This case was managed by modern osteosynthesis technique with a pleasing outcome.