CHANGES IN THE INTERNATIONAL REGULATION OF AUDITORS: (IN)STALLING THE EIGHTH DIRECTIVE IN THE UK

In 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national governments take responsibility for the regulation of auditors, a requirement that clashed with the autonomy which many professional bodies believed they possessed. In this article we explore the processes through which the Eighth Directive on the regulation of auditors has been implemented in the UK. We argue that the Eighth Directive illuminates the effects of political and economic discourses on the development of accounting and auditing regulations and the protocols involved in installing such regulations into particular national contexts. The Eighth Directive represents a revealing moment in the shifts in political discourse (towards neo-liberalism) in the UK and the problems of reconciling new modes of economic and political thinking withinternationalregulatory programmes and institutions. Moreover, the implementation of the Eighth Directive in the UK cannot be comprehended outside of (i) an analysis of the problems the British Government has had in “managing” the accountancy profession in the UK and (ii), understanding the powerful image of the auditing industry as a key contributor to the UK economy.     

“稳”中有为

宏观上必须稳住,微观上才能放活。稳增长政策意图明显,但是挑战不少,外部风险逐步加剧。但唯有稳住增长,才能给简政放权、放活微观等改革红利的释放创造条件。     

“挖矿”比特币

关于比特币的故事要从2009年说起,一位名叫中本聪（Satoshi Nakamoto）的程序员发表了一篇文章,文章描述了一‘种基于互联网的全新货币形式,这种货币脱离了中央银行,甚至都不需要银行系统参与,只要你的电脑接入了互联网,那你就可以自由地将货币转移到世界上任何一个角落,他将这种货币命名为比特币（bitcoin,缩写BTc）。有趣的是,神秘人物“中本聪”可能只是一个代号,因为没有人见过他长什么样,关于他的信息就只是那篇文章。目前,没有人知道他更多的消息。     

THE PLACE OF COMMUNICATION SKILLS IN THE TRAINING OF ACCOUNTANTS IN NEW ZEALAND

The purpose of this study was to identify those communication skills most needed by accountants, so providing information which could be useful for accounting educators when designing programmes. The survey showed that practising accountants perceived wide differences between the desired and demonstrated communication skills of their new graduates. Academics, too, perceived serious deficiencies in their students. The conclusion is that academics, for the sake of their students and the accounting profession, should endeavour to increase the amount of time and expert effort put into communication skills in their university programmes.     

抢抓农村改革中的金融机遇

用不到三年时间实现了“三个全国第一”、“三个全覆盖”和“三个有效覆盖”,逐步破解了农村贷款难、支付结算难、金融知识普及难的现状……作为全国农村金融综合改革试验田的广西田东县被认为是中国农村金融改革成功的典范之一。     

珍视保险顶层设计作用——中国人民保险集团董事长吴焰就保险实践一席谈

“山西杨凌大寨镇孟家寨村村民购买了人保新的农业保险产品。连日秋雨后,一些村民家的大棚坍塌,眼瞅着这一季就要白忙,理赔人员逐村逐棚地查验了参保户的损失,迅速发放了理赔金。”     

采访手记:感受东北银行人

"沈阳啊沈阳我的故乡,马路上灯火辉煌,大街小巷人来人往,披上了节日的盛装.社会主义的高楼大厦,耸立在古老的沈阳……"     

李国宝：银行界的卓越“勋爵”

经历了第二次世界大战，三十岁投身金融业，从此便开始了金融界的“戎马生涯”，从“香港十大杰出青年”的荣誉称号，到被《The Asian Banker》杂志选为“亚洲银行家”，加之各国授予的荣誉勋章和2007年获香港政府颁授的“香港特区大紫荆勋章”，这一切见证了李国宝的成长。而他也带领着东亚银行一路高歌猛进，开创了华资银行的新纪元。称号和勋章只是过眼烟云。但华资银行的历史会铭记这位战功卓著的银行界“勋爵”。     

周鸿祎：互联网世界的“斗士”

周鸿祎曾自豪地说：“不管多少人骂我,只要我对用户好,得到用户支持,最终还是会赢!”     

AID IN THE DEVELOPMENT PROCESS

This article examines the economic effects of aid and the relationshipsamong private capital flows, official flows, and concessionalassistance. It considers whether official and concessional flowsimprove the welfare of both recipient and grantor, and it outlinesthe economic rationale for concessional assistance. The impactof aid on a recipient's growth performance is analyzed, andsome criticisms of aid are evaluated.      

银行：十年一大变——十年蝉变的主基调

近十年，中国银行业实现了从一个结构单一，相对垄断、缺乏活力的市场结构转变为多层次，竞争型的高效率银行业市场结构，对于推动我国经济的快速发展起到了基础保障作用。