Banking and financial services outsourcing refers to the use of third party vendors to deliver services or perform tasks, which is normally undertaken by financial institutions. The objective behind its adoption among banks and financial institutions is to make it easier for them to dedicate their time and resources to core business and operations. Banking business process outsourcing (BPO) is a strategic tool that supports banks for its business growth and account servicing functions. The third party financial services provider may be offshore on onshore. The report focuses on the growth prospects, restraints, and trends of the global BFSI BPO services market analysis. The study provides Porter’s five forces analysis to understand the impact of various factors such as bargaining power of suppliers, competitive intensity of competitors, threat of new entrants, threat of substitutes, and bargaining power of buyers on the global BFSI BPO services market.

NFC payment is a contactless payment service that allows people to transfer or receive money using smartphones, tablets, laptops, and other devices. Furthermore, numerous benefits provided by NFC payment devices service include high security, hassle free transaction, faster transaction processing speed, and others. In addition, various banks and financial institutions are providing NFC payment devices service as it provides bank customers with convenient, fast, and secure payment processing systems. This increases the adoption of NFC payment devices among people, thereby driving the growth of the market.

Pay TV is a subscription based television service. Pay TV generally includes subscription-based content such sport event, newly released movies and television serials. Pay TV includes different types of subscription services such as cable TV, satellite TV and IPTV. Cable TV offers its services through coaxial cables or fiber optic cables. Satellite TV is a type of television programming that is wirelessly delivered to TV sets across the world through network of radio signals, communications satellites, broadcast centers and outdoor dish antennas. IPTV uses Internet protocol (IP) based network to deliver TV channels to viewer’s set-top box. The prominent factors that drive the Pay TV market growth include increase in number of subscribers and the launch of new television channels. Moreover, increase in demand for IPTV in developed countries further fuels the growth of the market. However, emergence of OTT platforms such as Netflix, Amazon Prime, and Hotstar, are expected to restrain the growth of the pay TV market.

随着经济的发展，环境污染问题与日俱增，气候变暖和碳排放已经成为大国之间博弈的政治和经济筹码，世界主要国家都已逐渐开展环境审计来应对环境问题。以澳大利亚能效与温室效应绩效审计为研究对象，分析了澳大利亚温室能效审计的背景、审计风险、审计程序、审计策略和建议等内容，同时也对我国如何进行温室能效审计作出了分析，从而辩证地学习澳大利亚绩效审计方法，促进我国环境绩效审计的发展。

新冠肺炎疫情的暴发与蔓延使日本经济遭受重创，日本金融体系也出现动荡。日本银行迅速实施大规模的宽松货币政策以稳定金融市场，延缓经济下滑趋势；金融厅通过对金融机构放宽管制、指导金融机构调整贷款条件、修改法律、加强监管等方式维持资本市场稳定；政策性金融机构利用政策金融资金为受疫情影响的企业提供多种方式的优惠贷款、进行利息减免。日本应对新冠肺炎疫情的货币金融措施在维持金融系统稳定的同时，降低了经济下行的程度。但因政策措施集中于实现短期纾困目标，其在微观上对促进企业的长期可持续发展的支持有限，在宏观上面临长期政策困境，其中蕴含潜在的风险。

新冠肺炎疫情使全球经济陷入深度衰退，叠加复杂的国际局势背景，中国吸引外国投资面临严峻挑战。但是，日本对华直接投资的下降有限，在华日企的经营前景也较为乐观，基于中国巨大的市场规模与发展潜力，在华日企“脱中国化”实际难以达成。当然，也需要注意到，未来日企对华投资将随着动机变化而转变，市场寻求型投资动机依然占据主导地位，在华日企的生产型投资动机在不同行业可能有不同体现，未来，在华日企对华投资的战略资源寻求型投资动机或进一步凸显。

2020年，日本加速对央行数字货币（CBDC）进行技术性研究，并构建相关制度框架，计划于2021年度进行概念性验证。日本政府和央行推动数字货币研发的背景：一是美国脸谱公司推出的Libra构想；二是全球央行数字货币发展迅速，特别是数字人民币取得重大进展；三是数字化成为日本经济增长新的动力。日本央行数字货币面临数据利用与隐私保护问题、对金融体系的冲击问题、老龄化背景下的数字鸿沟问题等。展望未来，日本央行短期内暂时不会发行CBDC，但将继续推进相关制度建设，并与欧美联合推动CBDC制度性研究，主导数字货币规则制定。

Enterprise resource planning (ERP) is a modular software system primarily designed to integrate the main functional areas of an organization's business processes into a unified system. An ERP system includes core software components, often called modules, which focus on essential business areas such as finance and accounting, human resource (HR), production and materials management, customer relationship management (CRM), supply chain management, and others. Organizations choose which core modules to use based on the business importance. ERP software enables efficient resource management and integration of organizational activities and its implementation enhances the operational efficiency, thus providing competitive edge to enterprises.

新冠肺炎疫情在全球的蔓延，不仅让美国经济遭受了重创，也给美国银行业的经营业绩带来了严重冲击。2021年1月，美国各大商业银行2020年年报相继出炉。总体来看，美国各大商业银行在第三、第四季度的经营状况已经有所改善，盈利能力、资产状况等与上半年相比均有较大提升，这表明银行业经营状况已在2020年下半年实现触底反弹。那么，美国四大银行年报背后反映了怎样的宏观经济信息；商业银行边际改善的经营状况能否持续。本文试以美国四大银行（摩根大通、花旗集团、美国银行和富国银行）2020年年报内容为依据，分析新冠疫情背景下美国大型商业银行的经营情况并简要展望其未来。

新冠疫情给美国经济带来冲击，美联储推出无上限的量化宽松货币政策以刺激经济，本轮宽松政策相较2008年金融危机时期的宽松政策有“不设上限”以及直接为非金融机构注入流动性等新的特征，带给美国以及世界其他国家不同程度的经济影响，但是宽松政策的预期退出可能会对世界经济，特别是中国经济产生一定金融动荡的影响，中国央行依据以往经验及本轮经济情况采取相应措施来应对。