审计环境对审计工作的影响及对策

为了促进审计工作的稳定运行,我们要进行审计环境的优化,确保其审计系统的健全,以满足审计工作的发展需要,这就需要我们进行审计整体环境的分析,通过对其内部环节的有效分析,促进其审计工作的稳定发展。确保其审计模式的有效构建,促进审计工作的独立性的实现,确保其审计理念的确立,确保其审计目的的深化,确保其审计法制建设的健全,促进其审计职能的健全,满足实际工作的需要。     

修身齐家治国平天下

【原文】古之欲明明德于天下者,先治其国;欲治其国者,先齐其家;欲齐其家者,先修其身;欲修其身者,先正其心;欲正其心者,先诚其意;欲诚其意者,先致其知;致知在格物。古时候,想彰显光明德性于天下的人,必先谋求国家的长     

国内贸易规则的公开及其公平实施问题

世界贸易组织要求其成员应将其国内贸易政策对所有成员公开,增加其贸易政策的透明度,同时还要求成员应努力使其国内贸易政策在其关税领土上保持一致,消除地区差别,消除差别待遇,特别是在实施关贸总协定的各项协定和实施其国内的贸易政策时应实现公正、公平。     

浅析电子文件的档案化管理模式

随着信息技术的发展及广泛应用,在先进的技术与管理方式下,产生了大量的电子文件。与传统的纸质文件相比,电子文件有着其自身的特点和优点。电子文件的档案化管理是提高其资源利用率的重要途径,而由于其自身的特点,其档案化管理也有所不同,因此,实践工作中根据其特点,积极采取一定的措施,利用先进技术提高其管理水平,并不断加强部门间的协调配合,提升管理人员素质,促使其做好其档案化管理工作,从而更好地充分发挥电子文件的作用。     

简析亨廷顿政治发展观的变化与演进

亨廷顿是西方政治发展理论领军代表人物之一,其政治发展理论内容丰富且处于不断的变化当中,通过研究其政治发展理论演进历程,梳理其理论变化发展过程中的内在理路,探求其理论连贯性及其内在不变规律,批判性的借鉴其理论,这对探讨我国政治发展道路,构建我国政治发展理论都有其重要理论意义。     

拉脱维亚热盼中国机遇

拉脱维亚位于欧洲东北部,西邻波罗的海,与在其北方的爱沙尼亚及在其南方的立陶宛共称为波罗的海三国。其国名源自民族语,意为"铠甲"。拉脱维亚自中世纪汉萨同盟时代起,悠久的自由贸易传统使其成为开放的贸易市场,优越的地理位置使其成为连接欧盟和独联体的重要物流中心。     

信用证词汇与句法特征及其汉译——以目的论为视角

信用证是国际贸易中最主要的支付方式,主要以英文起草,因此中国商人需要译员将其进行翻译,以促使国际贸易的进行。信用证在其词汇和句法上,有其显著的特点,因而本文首先从这两个方面展开分析。同时,信用证翻译具有其特定的目的,故而,本文以目的论为视角,结合其词汇与句法特点探讨其翻译策略。     

设计院组织机构优化研究

设计院作为知识和智力密集型企业,其组织机构的完善与否对于其企业执行力和运营效率的高低至关重要。本文以某设计院为例,首先对其组织机构存在的问题进行了分析,并确定了其组织机构优化的目标和原则,最后,依据组织理论,明确了其组织机构优化的目标模式,并提出了其组织机构和管理模式的调整方案。     

论无形资产的管理

无形资产不具有实物形态,但能长期使用并为企业提供效益。无实体性、专有性、不确定性是其特点。无形资产按其性质和来源分类。在对无形资产投资的管理中,要正确评估其价值,充分发挥其效能,不断提高其效益,搞好计价与摊销。     

浅谈如何建立大型企业内部人才市场促进人力资源合理流动

文章从大型企业内部人才市场建立、促进人力资源合理流动的重要性与紧迫性出发,找出其障碍,建议其措施,明确其积极作用,警示其注意事项,结合工作实际全面系统地阐述了该项工作的各个方面。     

ARE LONG‐RUN PRICE STABILITY AND SHORT‐RUN OUTPUT STABILIZATION ALL THAT MONETARY POLICY CAN AIM FOR?

A central tenet of the so‐called new consensus view in macroeconomics is that there is no long‐run trade‐off between inflation and unemployment. The main policy implication of this principle is that all monetary policy can aim for is (modest) short‐run output stabilization and long‐run price stability, i.e. monetary policy is neutral with respect to output and employment in the long run. However, research on the different sources of path dependency in the economy suggests that persistent but nevertheless transitory changes in aggregate demand may have a permanent effect on output and employment. If this is the case, then, the way monetary policy is run does have long‐run effects on real variables. This paper provides an overview of this research and explores conceptually how monetary policy should be implemented once these long‐run effects are acknowledged.     

MONETARY AND FISCAL INTERACTIONS: SHORT‐RUN AND LONG‐RUN IMPLICATIONS

We model policy interactions in a growing economy. Unemployment can persist and matters for the real wage; conflicting claims underpin inflation outcomes; and aggregate demand determines capacity utilization and unemployment. Monetary policy is characterized by a Taylor rule. Fiscal policy is characterized by a marginal tendency to run deficits or surpluses. We address three questions: can monetary policy ensure macroeconomic stability in the absence of coordinated fiscal policy, can fiscal policy ensure macroeconomic stability when the monetary authority pegs the interest rate, and can policy authorities trade‐off some sustained inflation for a long‐run improvement in unemployment rates?     

Universal basic income: A viable policy alternative?

Although the need for an efficient Roma integration policy is growing in Europe, surprisingly little robust scientific evidence regarding potential policy costs and expected benefits of alternative policy options has supported the policy design and implementation so far. The present study attempts to narrow this evidence gap and aims to shed light on long‐run economic, budgetary and fiscal effects of selected education and employment policies for the inclusion of the marginalised Roma in the EU. We employ a general equilibrium approach that allows us to assess not only the direct impact of alternative Roma integration policies but also to capture all induced feedback effects. Our simulation results suggest that although Roma integration policies would be costly for the public budget, in the medium‐to‐long run, economic, budgetary and fiscal benefits may significantly outweigh short‐ to medium‐run Roma integration costs. Depending on the integration policy scenario and the analysed country, the full repayment of the integration policy investment (positive net present value) may be achieved after 7 to 9 years. In terms of the GDP, employment and earnings, the universal basic income scenario may have the highest potential impacts, particularly in the medium‐to‐long run.     

MONETARY POLICY RULES IN THE RUN‐UP TO THE EMU

We characterize central bank behavior in the euro area during the run‐up to the European Economic and Monetary Union (EMU) era by estimating Taylor rule‐type reaction functions at both the individual and aggregate level. We focus on whether national monetary policies during the run‐up to the EMU were responding to economic developments according to their own policy rules or to a broader, euro area‐wide, policy rule. To consider the last possibility we examine whether national monetary policies were responding to German interest rates. Finally, we compare the performance of the estimated with imposed policy rules.     

Export-share requirements and welfare in less developed countries: a three-sector general equilibrium analysis

This paper analyzes the welfare impacts of export-share requirements in a three-sector, general equilibrium, sector-specific unemployment model. We demonstrate that the favorable welfare impact of export-share requirements is mitigated by a rise in the unemployment ratio. In addition, we deduce the welfare impact of a change in tariff rate for a given level of export share. Our analysis suggests that the export-share requirement policy is always welfare improving in the long run. The policy may not improve welfare in the short or intermediate run, however; the condition under which export-share requirements are welfare enhancing is derived and interpreted.     

An Empirical Analysis of the Determinants of Interest Rates in Ghana

ABSTRACT

This paper provides an empirical analysis of the determinants of the bank lending rate in Ghana using annual time series data from 1970 to 2013. We found evidence of a long-run equilibrium relationship between the average lending rate charged by commercial banks and its determining factors. In the long run, bank lending rates in Ghana are positively influenced by nominal exchange rates and Bank of Ghana’s monetary policy rate but negatively with fiscal deficit, real GDP and inflation. We also find positive dependence of the bank lending rate on exchange rates, and the monetary policy rate both in the short and long run. Specifically, our findings reveal that the Bank of Ghana’s monetary policy rate and the exchange rate, by far, show strong contemporaneous effects on the average bank lending rate in Ghana.     

Trade patterns,unemployment and growth

This paper analyses the implications of a minimum wage in an open economy two-sector model where the effect of growth on trade and unemployment is explicitly determined. The first-best policy is a wage subsidy to all employment while the second-best policy is a production tax cum subsidy. In the absence of policy intervention it is shown that growth in the short run results in decreasing unemployment for the home country if it is specialized in consumption goods or incompletely specialized provided that the minimum wage is binding. If the economy is specialized in investment goods, then unemployment may increase initially but as growth continues the minimum wage no longer remains binding and full employment is restored. In the long run by examining the dynamic interaction between trade and growth it is possible for the economy to be incompletely specialized with unemployment. If the economy specializes in consumption goods, it is possible for the economy to attain full employment.     

中国经济增长中货币政策与财政政策有效性的比较检验

本文通过一个广义货币供应量、财政支出和国内生产总值三变量向量误差修正模型(VECM)考察中国1978—2005年间货币政策和财政政策对经济增长影响的差异性特征。在应用脉冲响应函数和方差分解方法研究它们之间的动态特性后发现:积极货币政策的经济增长效果无论在短期还是长期内均要强于财政政策,长期内,积极货币政策对经济增长一直有递减的正效应,但是积极财政政策由于挤出效应的影响,长期内对经济增长呈负效应。     

基于有界检验方法的外商投资与我国就业效应的实证分析

采用自回归分布滞后模型(ARDL)和Pesaran等有界检验(boundtest)方法,对我国外商直接投资(FDI)与就业的长、短期关系进行了协整估计。结果表明,从长期来看,FDI对就业具有一定的负面作用,但在短期内,对就业具有比较明显的扩大作用。从就业的角度看,针对FDI要采取更加审慎的政策,充分考虑其动态影响,趋利避害。     

Trade,money and employment in intertemporal optimizing models of growth

This paper unites elements of Sidrauski's (1967) monetary model of growth, Ventura's (1997) analysis of the effects of international trade on growth, and some work on the labour market implications of growth by Barro and Sala-i-Martin (1995). It was shown by Ventura that, for a small economy, free international trade leads to an increase of the de facto elasticity of substitution between the domestic factors of production. The first part of the paper analyses how such an increase in the elasticity of substitution influences the steady state and the speed of convergence. From the Sidrauski model we know that money is super-neutral in the long-run but that monetary policy can have real effects along the transition path as long as the intertemporal elasticity of substitution is not equal to one. In the second part of this paper, it is shown how these results also depend on the elasticity of substitution between factors of production. The results give some important insights into possible interactions between monetary and trade policy in the long and short run. The last part of the paper deals with a modified version of the monetary growth model, which includes endogenous labour supply as in Klump (1993) or Barro and Sala-i-Martin (1995). In this context, international trade, by increasing the elasticity of substitution, leads to lower domestic employment in the long run whereas monetary policy may be able to increase employment at least in the short run. Thus, under certain circumstances, trade and monetary policy can be regarded as complementary with respect to their labour market effects.