Role of formal standards in transition to the technology frontier: Korean ICT systems

According to traditional wisdom, latecomer countries improve their technological capabilities in reverse of the product cycle, that is from mature towards new technologies. However, improvement of standards capabilities in this process has not been revealed clearly. This paper confirms similar patterns for improving formal standards capabilities as for the technological capabilities, but records some possible differences in the rate of catch-up when latecomers approach the technology frontier; a forward moving position where technology leaders (typically advanced countries) develop or conceptualize new technologies before being turned into products or systems. A number of case studies of South Korean ICT systems reveal that transition to the technological frontier is increasingly related to how they target and carry out formal standardization. The common elements driving differences in rates of successful catch-up for ICT systems standards are not only limited to generic standards capabilities, but also rely on characteristics of technology trajectories, national strategic focus, and organizing for standardization.³ This implies that a nation should not be discouraged by slow progress in standards-setting during earlier stages. Once a minimum level of capabilities is achieved, a nation pro-active in standards from the beginning may attain higher rates of catch-up near the technology frontier.     

我国公允价值计量准则应用问题研究

公允价值计量准则的颁布对公允价值的定义赋予了新的内涵,创造性地提出估值技术、公允价值层次等概念,构建了公允价值计量框架,并进行充分披露。结合公允价值计量准则,阐述该准则制订的必要性及运用的难点,并以可供出售金融资产为例,探讨公允价值层次及估值操作,对此提出要建立和完善适宜公允价值的外部环境,促进会计界与评估界的合作,建立和完善市场信息数据库等对策。     

FDI and inequality in Vietnam: An approach with census data

We investigate the effects of inward FDI on income distribution and absolute living standards in Vietnam using census data from 1989 to 2009. We compute the number of employees of foreign establishments in each of Vietnam's provinces for each year, and use that as a measure of local FDI. We estimate the effects of FDI on local households’ living standards as reported in the data, broken down by educational background to allow us to analyze effects on inequality. Estimates based on the repeated cross section indicate that rising FDI in a province is associated with a slight decline in living standards for households there if they do not have a member employed by the foreign enterprises, with only modest gains for households who do have a member employed by the foreign enterprises. These estimates may reflect composition effects, however, since we find large movements of people toward the provinces receiving the FDI. The findings show that measuring the effect of FDI on household welfare is more difficult than measuring the effect of trade policy, and may pose a difficulty for the view of FDI as a general anti-poverty strategy.     

International Public Sector Accounting Standards （IPSAS） Implementation in the European Union （EU） Member States

The aim of this paper is to analyze the implementation level of International Public Sector Accounting Standards （IPSAS） in the member states of the European Union （EU）. After an introduction of the legislative framework in the EU and a review of the literature about the implementation of IPSAS in the EU member states, this paper classifies, on the basis of a survey, the states according to their formal implementation levels of IPSAS. It also analyzes the types of accounting （cash basis accounting, modified cash basis accotmting, accrual accounting, and modified accrual basis accounting） used by the states studied. The survey shows that there are important disparities among the member states, both for the application of IPSAS and for the type of accounting that is used. Furthermore, it appears that even if IPSAS is not legally adopted in most European member states, there is a tendency to use modern accounting systems based on accrual accounting close to IPSAS.     

Small farmer cooperatives and voluntary coffee certifications: Rewarding progressive farmers of engendering widespread change in Costa Rica?

Our research examines the benefits and drawbacks for cooperatives who participate in voluntary coffee certifications. We interviewed administrators at twenty Costa Rican coffee cooperatives about management practices related to voluntary certification. Voluntary certifications are popular among coffee cooperatives. Access to certified markets is facilitated by state support of the cooperative sector, regulation of the coffee sector and well-enforced environmental and social laws. However, there are no significant or consistent financial incentives for farmers to pursue certification. Multiple certifications may lower auditing and implementation costs, but cooperatives rarely receive the full premium for multiply-certified coffee. Low market demand for certified coffee, weak price incentives and high auditing and management costs encourage cooperatives to certify only a portion of their members. This strategy rewards compliant farmers rather than inducing widespread change to farming practices among the entire membership. Though financial incentives are weak, certifications offer non-financial benefits to both farmers and cooperatives, including better management and more resilient cooperatives.     

Land tenure insecurity in post-certification Amhara,Ethiopia

It is generally believed that tenure security has improved due to the programme of land certification. In this paper I argue the opposite. Tenure security concerns three different rights: possession, renting and latent rights. Rights of possession are believed to have improved, but the evidence is weak and conflicting. Land rentals are expanding and farmers face high tenure insecurity. The main problem, though, is latent rights, with great insecurity and increased conflict levels. Despite rapid economic development there is considerable social malaise, an unfortunate agricultural structure, and considerable pressure for land redistribution due to unresolved land tenure issues. The paper is based on the certification literature and primary material from North Shäwa.     

后期维特根斯坦日常语言分析方法研究简

从“语言分析方法”角度研究后期维特根斯坦哲学。“日常语言分析”既是分析哲学的重要特征，也是维特根斯坦后期哲学的重要特征。维氏哲学的日常语言分析方法包括“合适性标准”及日常语言分析方法（步骤）二大基本内容。     

Renewable energy and low-carbon policy spillover effects on natural gas demand

Recent legislation intended to increase the use of renewable energy sources and lower the amount of carbon dioxide emissions from energy has changed the structure of energy markets. The effect of these policies on carbon-intensive fuel sources is rather obvious. For natural gas, though, the effect is not immediately clear. This letter uses a structural model of natural gas demand to uncover whether these policies have led to increased demand because natural gas is a relatively clean source of energy that couples well with renewables or if these policies have crowded out natural gas on net.     

Demand for second-stage land certification in Ethiopia: Evidence from household panel data

Ethiopia has implemented one of the largest, fastest and least expensive land registration and certification reforms in Africa. While there is evidence that this ‘first-stage’ land registration has had positive effects in terms of increased investment, land productivity and land rental market activities, the government is now piloting another round of land registration and certification that involves technically advanced land survey methods and computer registration. This ‘second-stage’ land registration differs from the registration system employed in the first round that used field markings in conjunction with neighbors’ recollections to identify plot borders. We use panel data from 600 households in southern Ethiopia to investigate household perceptions of and demand for such a new registration and certification. Our study revealed relatively low demand and willingness-to-pay (WTP) for second-stage certificates. The WTP also decreases significantly from 2007 to 2012. Our findings indicate that farmers do not believe that the second-stage certificate enhances tenure security relative to the first-stage certificate except in instances in which first-stage certification was poorly implemented. The demand for second-stage certificates appears to come primarily from governmental authorities, as it can provide a better basis for land administration and produce accessible public documentation of land-related affairs.     

计量体系的建设与应用

计量体系包括标准的建设及以技术为手段的计量管理。标准是衡量质量高低的基本依据,各项标准的实施,又要以相应的计量检测和科学的计量管理为技术手段和管理基础。企业计量体系运行的成功与否,直接关系到产品质量结果的控制。经过陕西省质量技术监督初审和2次复查考核,2008年1月份,建标申请经考核合格后获得了授权,并于2月份,压力类强检仪表也获得了对内强检资质。长庆油田分公司第二采气厂计量体系的建设与运行步入正规化、运行基本实现了专业化。