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Proceedings of

7th International Conference On Advances in Economics, Management and Social Study EMS 2017

Date
02-Jul-2017
Location
Kuala Lumpur , Malaysia
Authors
10
ISBN
978-1-63248-128-3

3 Articles Published

1. GENDER-AGE DIFFERENCES IN TRANSITION RATES AMONG OLDER ADULTS IN TAIWAN

Authors: CHING-HSUAN DAI , FEI-BI YANG , KAI-WEN WONG , LI-HUA LAI , TUNG-CHENG CHANG

Abstract: This study investigates the probability in an inhomogeneous multiple state with three states of the Markovian processes in random transitions method and the human mortality database (HMD) among older male and female aged 65 to 89 for 2009 to 2016. This approach reflects transition rate of disability-dead state in the old males high than in the old females which except for 80-84 and 85-89-year-old males groups. Transition rate of health-disability in the old females high than in the old males. For transition rate of health-dead or disability-dead, the female's transition rate is less than that of the male. This empirical findings also provide one of reference of public long-term care programming or long-term care insurance pricing.

Keywords: health-dead, health-disability, disability-dead

Pages: 1 - 5 | DOI: 10.15224/978-1-63248-128-3-38

2. LOSSES AND ECONOMIC CAPITAL UNDER CLIMATE CHANGE DEPENDENCE IN TAIWAN: THE CASE OF CROP

Authors: CHING-HSUAN DAI , KAI-WEN WONG , LI-HUA LAI , TUNG-CHENG CHANG

Abstract: This research will first examine the impact of climate change, tail loss and economic capital on major crops losses due to single-peril in crop insurance program based on panel data using copula-simulation method for 10 major crops over the 1971-2012. The purpose of this research will build the copula of temperature, precipitation and sunshine duration are copula to be the major climate variables and to assess the tail value at risk (TVaR) loss and economic capital models under climate changes copula estimated. The findings will be important in providing useful knowledge to future help examining risk measures that measure TVaR loss that can be used for determining provisions and capital requirements in order to avoid insolvency on government agricultural budgeting or insurer's coverage and to discovering effective regulations of crop insurance design and to enhance the efficiency of agricultural markets in future.

Keywords: climate change copulaed, COPULA-AR-GARCH loss models, economic capital

Pages: 6 - 9 | DOI: 10.15224/978-1-63248-128-3-39

3. SHOT BY BOTH SIDES TAX, THE ACCOUNTING PROFESSION AND THE INTERNATIONAL PUBLIC INTEREST

Authors: GABRIEL DONLEAVY

Abstract: At the heart of a profession is a commitment to serve and protect the public. This paper offers a metaphor in the hope it provides insight into the nature and uses of the term, the public interest, in the international accounting profession. Is the international public interest the black hole at the centre of galaxy of global professional accountancy? Does the relationship of tax haven and accountants lend insight to the issue?.

Keywords: public interest, accounting codes, tax havens

Pages: 10 - 14 | DOI: 10.15224/978-1-63248-128-3-40

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