Price Setting in the Euro Area: Some Stylized Facts from Individual Producer Price Data

This paper summarizes the microevidence on the setting of producer prices in the euro area. The main findings are: (i) 21% of producer prices are adjusted each month, (ii) producer prices are changed more frequently and by smaller amounts than consumer prices (even after controlling for product characteristics), (iii) price decreases are relatively frequent, (iv) inflation correlates positively with the difference between the frequency of price increases and decreases, and (v) there is substantial variation in price flexibility across sectors, which can be explained in part by differences in the cost structure, the degree of competition, and the level of sectoral inflation.     

Understanding changes in exchange rate pass-through

Recent research suggests that there has been a decline in the extent to which firms “pass-through” changes in exchange rates to prices. This paper provides further evidence in support of this claim. Additionally, it proposes an explanation for this phenomenon. The paper then presents empirical evidence of a structural break during the 1990s in the relationship between the real exchange rate and CPI inflation for a set of fourteen OECD countries. It is suggested that the recent reduction in the real exchange rate pass-through can in part be attributed to the low inflationary environment of the 1990s.     

Lobbying on accounting standard setting in the parliamentary environment of Germany

This paper employs an expertise framework to analyze the case of lobbying on the modernization of German accounting regulation between 2007 and 2009. The parliamentary context of accounting standard setting in Germany provides a unique opportunity for an examination of lobbyists’ and parliamentarians’ use of rhetoric in the form of arguments and myths in the presence of an expertise gap between both parties. Lobbyists successfully follow rhetoric strategies of providing knowledge and demonstrating expertise to parliamentarians in the form of using a mixed approach of conceptual and self-referential arguments when expressing a neutral opinion. Apart from their argumentative rhetoric, lobbyists also create myths that transfer knowledge in a more subtle way by employing signifiers that are disentangled from the underlying message to be communicated. Parliamentarians respond by using self-referential arguments in cases where they support the regulatory proposals and enrich their arguments by continuing and amplifying the myths created by lobbyists. Parliamentarians’ adoption of these strategies demonstrates the effectiveness of the transfer of knowledge and provides evidence of the strategic exploitation of the expertise gap by lobbyists.     

日本大学物流类课程特点探析与启示

日本大学开设物流专业有20多年的历史,形成了完善的课程设置体系。通过对日本物流类专业课程设置的分析,发现日本国立大学物流类专业不区分物流管理与物流工程,注重学科交叉融合;导入性科目设计合理,循序渐进开展教学;实验环节多,实用性强;重视基础课程开设;专题讲座（讲义）促进产学研的结合等特点。在此基础上,提出了对我国高校物流专业课程设置的启示和建议。     

从旅游业的发展探讨高校旅游英语专业课程体系的设置

课程设置是一个专业建设的基石,课程设置是否科学、合理直接关系到该专业培养出来的学生能否很好地满足社会和企业的需求。随着我国旅游业的迅猛发展,尤其是欧美市场的开放,我国出入境旅游业务的大幅增加,对旅游英语专业的人才需求不断扩大。如何设置课程、培养优秀的旅游涉外人才,这是旅游英语专业建设中尤为重要的一个问题。     

浅谈路桥施工的测量放样

近年来,随着我国经济建设工作的不断发展,以及各地区交通运输压力的日益加大,路桥建设行业得到了快速的发展。在我国路桥建设行业的发展历程中,路桥建设的设计和施工日益呈现出规范化和标准化的发展趋势。因此,在路桥施工的准备阶段和施工过程中,做好施工测量工作,是保证施工质量达到规范要求的重要内容。     

陕西地市高职院校专业设置现状分析

以陕西9所地市高职院校为实证,分析了9所高职院校专业设置的现状。研究认为,地市高职院校专业设置大类分布过于发散,专业设置同质竞争亟需规避,专业数量逐年增加,专业集群发展初具规模效应。     

Enticing Employees to Lie: Using Role Play to Understand and Mitigate Unintended Consequences of Budgeting*

This role play is a short, in‐class interactive exercise that places students in the role of a factory worker who is asked to commit to a future production amount. The role play demonstrates why employees may be tempted to lie when asked to reveal their future productive capacities. The experiential exercise illustrates the tension between using budget information for both planning and control purposes, and then asks students to propose how senior managers may effectively manage this tension. The role play provides an opportunity to enhance students' moral sensitivities as it concludes with a review of the fundamental ethical principles of International Federation of Accountants (IFAC), noting that although budgetary slack is a widespread phenomenon, it clearly violates IFAC's principles.     

刍议高职数学课程体系与结构设置

高职数学课程是一门重要的基础理论课,是职业技术课程设置的基石和工具.数学课程体系与结构的设置必须科学系统、层次分明、立体多元,充分体现高职教育特色,在高职学生整体素质转变的大环境下,使数学课程设置方案,课程标准更具科学性和实用性.     

法定犯罪的犯罪化与非犯罪化--从寻租经济学视角分析

以“寻租经济学”理论为基点 ,探讨了市场经济条件下 ,法定犯罪中的权力设租行为、寻租现象及形成原因 ,并据此提出减少设租 ,实行非犯罪化 ,追求刑法效益的刑法理念