论美国国会与对外贸易法的制定与执行

在美国三权分立政体下,对外贸易法律的制定和执行是国会、总统交互作用的复杂过程。国会一方面通过授权总统扩大自由贸易;另一方面又建立完善的进口救济制度来平衡贸易保护主义的利益。国会还把相当的权力委托给国际贸易法院由其行使司法审查权,防止行政机关滥用授权。美国贸易政策的制订权往往是在行政部门和立法部门之间进行分配,法院通常奉行"司法克制"的态度,通常避免就国会和总统之间在对外政策领域的权力关系问题进行裁决。但其一旦决定介入,必然成为最终的决定性因素。     

谈美国的经济现象与美元的财富效应

众所周知，美国是世界上经济实力最强的国家，同时也是贸易逆差最大的国家。那么，长期以来美国的巨额贸易逆差与经济增长却能同时并存，依然维持着美国经济的强势，这在世界上也是绝无仅有的经济现象。这里尽管原因很多，但从国际金融的角度分析，笔者赞同这样一种观点，即美元作为国际上流通量最大、流通范围最广的币种，其货币的特殊利益所带来的财富效应，已成为支撑美国经济发展的重要因素。现在，我们暂且不从理论上进行探讨，而只对美国经济现象的一系列数字加以分析，就会发现其中的奥妙，值得深入思考。在国际金融领域中，美国的国…     

Entrepreneurship,Small and Medium-Sized Enterprises and the Macroeconomy. Edited by Z. Acs,B. Carlsson and C. Karlsson

Small Business Economics -     

Seeking a Single Policy for Contractual Fairness to Consumers: A Comparison of U.S. and E.U. and E.U. Efforts

The United States and the European Union both have made substantial progress toward harmonizing contractual unfairness law for consumers within their borders. To a large degree, the policies of these two largest consumer markets in the world are similar, but consumers should beware that some significant differences remain. Furthermore, differences in interpretation among member states could lead to differences within the E.U.     

Environmental Performance and U.S. Exports

U.S. industries have reduced their releases of toxic chemicals in recent years. These publicly reported environmental improvements can increase the demand for U.S. products abroad by increasing the perceived quality of these products in countries that are concerned about the environmental impacts of manufacturing. This article examines this possibility. It presents an analysis of the changes in the environmental performance and exports of 19 U.S. industries to 128 countries between 2002 and 2010.     

欧美反规避措施比较及其对我国的启示

规避与反规避是国际贸易领域中的一个新问题,由于它对各国贸易影响较大,因此,引起各国普遍关注。欧盟和美国的反规避措施对我国出口贸易与对外投资的影响以及对建立和完善我国反规避立法有借鉴意义。     

Ethics and self-regulation for CPAs in the U.S.A.

This paper explores three questions: (1) Why should Certified Public Accountants (CPAs), as a group, adhere to their code of ethics? (2) Why should an individual CPA adhere to the code? (3) Of what significance are the answers to these questions in regards to possible changes in the accounting curriculum and the CPA profession's present concern for self-regulation through quality control reviews? The paper concludes that all college accounting majors should be required to take an ethics course and that the current quality review program should be mandatory, not voluntary.     

Border tax adjustments and U.S. trade

This paper reports welfare and terms of trade effects from border adjustments in the indirect taxes used by major U.S. trading partners using a numerical general equilibrium model of world trade and production due to Whalley (1985). Where the United States is a net importer of manufactures (as with Japan and the EEC) the United States gains by having these countries administer taxes on a destination rather than an origin basis. This is because the taxes involved typically have higher rates on manufactured products, and a discriminatory origin basis tax with higher rates on exportables operates akin to an export tax.     

Fundamentals of Copy and Layout. Book,Albert C. and C. Dennis Schick. Chicago: Crain Books, 1984. $14.95

Abstract

The Federal Communications Commission relaxed commercial television licensee obligations regarding deceptive advertising in 1985. Local broadcasters may now decide which clearance policies to use to determine if advertisements are deceptive. A national mail survey of commercial television station sales managers was conducted to determine whether advertising clearance policies vary by station profitability or organization size. The proposition that clearance policies may be used to make a station's airtime more attractive to viewers was also given a preliminary test. Results suggest that clearance policies are affected by profitability level and organization size. The implications of study findings are discussed.