The evolution of a national banking market in pre-war Japan

This paper assesses banking market integration in Japan during the period 1889-1938 using annual data on loan rates and spreads between loan and deposit rates. Banks in prefectures further from the financial centers exhibited higher loan rates and greater spreads than banks closer to the center, however, distance effects diminished over time, suggesting that banking markets became increasingly integrated due to declines in transaction costs. Additionally, loan rates and spreads varied negatively with the intensity of local bank competition, consistent with the notion of market segmentation. We speculate that Japan’s anti-competitive banking regulation might have slowed the process of banking market integration.     

The evolution of auditing： An analysis of the historical development

This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.     

The equipment hypothesis and US economic growth

In several articles published in the 1990s, de Long and Summers argued that investment in producer durables had a high propensity to generate externalities in using industries, resulting in a systematic and substantial divergence between its social and private return. They maintained, moreover, that this was not the case for structures investment. Together, these claims constitute the equipment hypothesis. This paper explores the degree to which the history of US economic growth in the 20th century supports it.     

VAN DE HULST ON ROBUST STATISTICS: A HISTORICAL NOTE

This paper provides a discussion of an unpublished set of notes written in 1942 by the Dutch astronomer H.C. VAN DE HULST. In these notes VAN DE HULST derives the asymptotic variances of M– estimators as well as trimmed means and concludes that the asymptotic variance of what is now called HUBER'S estimator is the same as that of a trimmed mean. This conclusion is usually ascribed to BICKEL (1965). A letter written by D. VAN DANTZIG in 1943 providing a critical evaluation of. VAN DE HULST'S results, adds interest to this suprisingly early contribution to the theory of robust statistics.     

THE "VEREENIGING VOOR DE STATISTIEK", 1857–1892

This paper deals with the history of the nineteenth century Dutch statistical society: "Vereeniging voor de Statistiek", founded in 1857. In the second half of the nineteenth century the society flourished and had a considerable amount of members. It played a very active role for the establishment of a central official statistical bureau: "Centraal Bureau voor de Statistiek". These activities ended with success in 1892. Then the society changed its name and did no longer engage itself with statistics. Members of the statistical society thought of statistics as facts about society, mostly numerical, but not always. They hoped to discover the laws which ruled society, by means of statistics. In that way the social sciences would improve.     

历史与超越--马克思辩证法的特征

马克思的辩证方法是指向人的自我生成与人自我复归的感性活动,它试图把一种在资本主义社会中已经产生但还没有被人自觉地意识到的自由意识置入人的内心,并以此引导人们选择自己的生存命运.所以,它具有一种历史性和超越性.     

我国林业合作组织发展现状与对策

从3个不同的历史阶段系统总结了新中国成立以来林业合作组织的发展历程,分析了目前林业合作组织的类型、作用及存在的问题,借鉴国外经验,就推动林业合作组织的发展,加强规范化管理提出了政策建议。     

林业类上市公司生物资产计量属性探讨——以永安林业为例

介绍了生物资产计量属性的国际惯例和中国生物资产的计量属性,在对生物资产计量属性进行比较的基础上,指出公允价值计量属性谨慎选择;阐述了中国林业类上市公司已经具备采用公允价值进行计量的条件,并以永安林业为例进行论证。     

韩国中秋节文化略考

中秋节不仅在中国,在韩国也是一个重要的传统节日。韩国的中秋节文化和中国既有相似之处又有不同之点。中秋节时富有传统色彩的祭祀活动,传统食物,民俗游戏都充分展现了韩国悠久灿烂的历史文化。     

综合标准化的由来

综合标准化具有与传统标准化不同的特点。它是标准化的新方法,其中又包含着标准化的观念和理论的创新,具有方法论的价值。文章从综合标准化的定义、传统标准化与综合标准化的区别,综合标准化产生的过程及产生的原因等方面进行了阐述。