Stabex: An evalution of the economic impact over the first five years

The shortfall in funding to meet current claims on the EEC's export earnings stabilization scheme (Stabex) has diverted attention from the operations of the scheme and its merits and shortcomings in providing developing countries with compensatory finance. This paper takes a sample of 10 ACP recipients of Stabex, which together drew over half ($200m) of the Stabex transfers under Lomé I and evaluates the stabilization effects of the transfers at macroeconomic and sectoral level. It concludes that Stabex has proved to be a useful balance-of-payments support mechanism, albeit inequality distributed due to quirks in its rules of operation, although it was designed as a scheme to support smallholder export crop producers. In the light of this evidence, the future form of Stabex under a re-negotiated Lomé Convention is considered.     

东北"一五"建设经验对振兴老工业基地的启示

东北"一五"建设奠定了国家工业化的初步基础,东北"一五"建设的成功经验对振兴东北老工业基地建设的启示有四:要充分利用"一五"乃至以后积累的雄厚的产业基础;加快体制改革和制度创新;发挥比较优势,实行可持续发展;利用好有利的国际国内环境.     

Patterns of Cuban development: The first twenty-five years

This paper interprets the post-1959 evolution of Cuban economic policymaking and performance as a function of the shifting and interacting domestic and foreign sources of surplus accumulation. Policy choices previously seen as strictly subjective, such as the use of moral incentives in the late 1960s, are attributed objective components. The tensions between decentralization and centralization, market and plan, private and public, agriculture and industry, efficiency and equity are discussed in relation to domestic surplus generation. The role of Soviet aid, commodity prices, trading patterns and debt repayment are treated in analyzing foreign influences on surplus generation.     

Contemporary Accounting Research: A Retrospective between 1984 and 2021 using Bibliometric Analysis*

This study critically evaluates research published by Contemporary Accounting Research (CAR) between 1984 and 2021 using bibliometric analysis. We examine the following: (i) CAR's publication quality and the factors associated with its citations and (ii) CAR's scope regarding research diversity, methods, authors geographical dispersion, and collaborative networks. The methodology permits observation of finer collaboration details and research patterns not apparent by simply categorizing the data. We use tools such as performance analysis, coauthorship analysis, bibliographic coupling, and regression analysis. The bibliometric analysis shows improvement in CAR's CiteScore and source-normalized impact per paper over time, consistent with publishing high-quality research. Our analysis reveals that authors' geographical affiliations, research subject areas, and research methods are not systematically associated with citations across our various subsamples. A notable exception is that research on audit topics generates more citations than studies examining financial accounting topics. Other factors significantly and positively associated with citations include article age, article length, number of authors, order of author names, and number of references. We also show that CAR has become more diverse regarding author affiliations, subject areas, and research methods than most leading accounting journals. Only Accounting, Organizations and Society emerges as more diverse, thereby serving as a benchmark for CAR in the future. CAR should consider focusing on high-interest areas to boost citations and tightening its acceptance criteria.     

A Profile of Contemporary Accounting Research: Fall 1984—Spring 1994*

Abstract. During the first 10 years of Contemporary Accounting Research (CAR), Fail 1984 through Spring 1994, 313 articles and discussions were published. The main research methods reported in these articles were empirical data analysis, analytical modeling, and behavioral experimentation. The main topic areas were financial accounting, managerial accounting, and auditing. CAR considers for publication any papers of interest to the Canadian accounting research community, so this mix of methods and topics is not surprising and reflects the mix of papers submitted to CAR over the years. The articles and discussions in CAR represented 523 listed authors. A number of authors have appeared more than once, with the result that, over the 10 years, 358 different authors from 142 institutions have contributed to CAR. The great majority of the authors were university professors; at the time of authorship, slightly more authors were assistant than full or associate professors. Eighty-eight percent of the authors were male, but the percentage of female authors has steadily increased. CAR serves the Canadian accounting research community through the array of articles and discussions it publishes. Additional aspects of its Canadian service are the facts that 26 percent of the authors of the articles and discussions were resident at Canadian institutions, 17 percent of the articles dealt explicitly with a Canadian accounting issue or used Canadian data, and French abstracts of all articles plus articles completely in French represent 9 percent of the total pages of articles. As of June 1994, 696 members of the Canadian Academic Accounting Association and subscribers to CAR, as well as 286 institution libraries received the journal, representing 408 institutions. The majority of the individual member/subscribers were resident in Canada; the majority of the institutions were outside Canada. Résumé. Au cours de ses dix premières années d'existence, de l'automne 1984 au printemps 1994, Recherche comptable contemporaine (CAR) a publié 313 articles et analyses critiques. Les principales méthodes de recherche utilisées par les auteurs sont l'analyse de données empiriques, l'élaboration de modèles d'analyse et l'expérimentation comportementale, et les principaux sujets abordés relèvent de la finance, de la comptabilité, de la comptabilité de management et de la vérification. CAR s'intéresse à tout texte présentant un intérêt pour la communauté canadienne des chercheurs en comptabilité, de sorte que cette diversité de méthodes et de sujets n'est pas étonnante et reflète la variété des articles soumis à la revue au cours des années. Les articles et les analyses critiques publiés par CAR sont l'?uvre de 523 auteurs répertoriés. Bon nombre d'entre eux ont contribué à la revue à plusieurs reprises, si bien qu'en 10 ans, 358 auteurs différents provenant de 142 établissements ont collaboré à la revue. La grande majorité des auteurs sont des professeurs d'université; au moment de leur collaboration, les auteurs étaient un peu plus fréquemment professeurs adjoints que professeurs titulaires ou professeurs agrégés. De ces auteurs, 88 pour cent sont des hommes, le pourcentage d'auteurs féminins ayant cependant augmenté régulièrement. CAR s'adresse à la communauté canadienne des chercheurs en comptabilité en offrant à ses lecteurs un vaste éventail d'articles et d'analyses critiques. Mais elle offre à ses lecteurs canadiens des services qui se distinguent à d'autres égards: 26 pour cent des auteurs des articles et des analyses critiques résidaient, au moment de leur collaboration, dans des établissements canadiens, 17 pour cent des articles portent explicitement sur des questions comptables d'intérêt canadien ou font usage de données canadiennes, et les résumés français de tous les articles ainsi que les articles qui sont publiés intégralement en français représentent 9 pour cent du total des pages consacrées aux articles. Au mois de juin 1994, 696 membres de l'Association Canadienne des Professeurs de Comptabilité et d'abonnés à la revue CAR, représentant 408 établissements, ainsi que 286 bibliothèques d'établissements d'enseignement ou d'entreprises, recevaient la revue. La majorité des membres et abonnés à titre personnel résidaient au Canada, et la majorité des établissements étaient étrangers.     

曹坚：一个PE经理五年三级跳

今年只有27岁的曹坚，已经在私募股权投资领域摸爬滚打了近三年，操作了总额达上亿美元的投资项目。几个月前，他刚刚跳槽到国内一家知名的私募股权投资公司，成为这家新锐PE旗下的投资经理。     

现代企业制度下企业会计模式转换问题刍议

一企业会计模式是企业会计组织模式、会计核算模式、会计监督模式的总称.各国的企业会计模式,由于所有制性质的不同、经济制度的差异而各具特色;各个企业由于其经营规模、经营特点、企业管理体制和管理方式的不同,在会计模式的选择上也存在差异.当社会经济环境发生变化时,企业会计模式也随之变化.这种变化(变换)一般来说有两种形式,一种是从无组织到有组织,另一种至始至终都是有组织的过程.     

“十一五”期间广东省旅游投资特征分析与“十二五”旅游投资展望

在过去的5年中,广东省旅游投资出现了前所未有高潮,分析过去五年的特征,把握下一个5年的旅游投资项目走势,对广东旅游投资具有重要意义。本文通过对过去5年广东省300多个投资项目的总结分析,认为过去5年中广东旅游投资规模不断增大,空间不断集聚、主题不断突出,并逐渐向休闲度假项目类型转变,向综合性大型项目转变。作者还认为在未来5年中,这一特点将继续加强。     

International Accounting: A Quest for Research*

Abstract. This article complements the 1993 report by the AAA International Accounting Section's Committee on Research Methodology. It focuses on seemingly paradoxical observations and conflicting findings reported in the international accounting literature. The purpose of this article is to stimulate our collective intellectual curiosity with the hope that it will motivate future researchers to search for explanations of the observed unexplained phenomena. Although the development of a framework for the systematic investigation of the unexplained observations is beyond the scope of this article, I offer a conjecture that might be considered in such an examination. Résumé. L'article qui suit est un complément au rapport 1993 du comité sur la méthodologie de recherche de la division de la comptabilité internationale de l'AAA. Il est centré sur les observations paradoxales en apparence et les résultats conflictuels à première vue exposés dans les publications de comptabilité internationale. L'auteur a pour but de stimuler notre curiosité intellectuelle collective dans l'espoir que cette sensibilisation incite les futurs chercheurs à s'intéresser aux explications possibles des phénomènes énigmatiques qui sont observés. Bien que l'élaboration d'un cadre de référence destiné à l'analyse systématique des observations inexpliquées dépasse le projet de l'auteur, ce dernier propose une hypothèse intéressante dans la perspective d'un tel examen.     

法务会计理论研究

法务会计产生于20世纪70年代的美国,我国对该领域的研究始于20世纪末,目前尚处于起步阶段。法务会计的重要性和必要性正逐渐被我国社会公众所认识,对法务会计理论与实践的探索也正逐步展开。但是至今仍未形成一套相对系统、成熟的理论体系。我国应加快司法鉴定制度改革,逐步将司法会计业务市场化;尽快建立一套法务会计行业管理制度,完善专家证人制度,同时加强理论研究,推动法务会计实践向更广泛的领域扩展。     

The Research of Accounting Development Strategies in Internet Economy

In Internet economy, accounting will be reformed to meet the needs of commerce of the period mainly and is related to economic development closely. In this paper, the author considered that network accounting would be the main development trend, and analyzed the main differences between the network accounting and the traditional accounting and insisted that the network accounting should be improved by deepening the theoretical research, strengthening legislation and financial rules, developing the financial software and using XBRL to format financial reports.     

Clintonomics: The first year

This paper reviews the Clinton economic program's first year. It begins by identifying three distinguishing features of the Clinton approach: 1) The belief that government should be more involved in the economy; 2) A concern about the distribution of resources in society; and, 3) A belief that the recent large budget deficits do represent an important economic problem. It then considers the three main economic issues of the Clinton administration's first year—the 1993 budget package, the North American Free Trade Agreement (NAFTA), and health care reform—in terms of these three features. The paper's overall conclusion is that the Clinton administration has made a considerable effort at achieving economic progress during its initial year, but that, particularly as health care reform progresses, more attention needs to be paid to economic principles.     

《基础会计》教学的几点体会

《基础会计》是会计学专业的入门课程和基础,也是学好其他财政知识的基础。在教学中要上好第一堂课,唤醒学生的学习兴趣,引起学生对这门课程的重视。采用灵活多样的授课方式和教学方法,使学生在快乐轻松的氛围里学习,让枯燥的学习过程变得愉快而有趣。     

The first 35 years of Soviet living standards: Secular growth and conjunctural crises in a time of famines

This article investigates welfare and living standards in the Soviet Union during the great crises of the first 35 years of Soviet power, during which the USSR experienced 5 major famines. It reviews the classic literature on traditional measures of Soviet consumption and recent critiques of them. It discusses the nature of welfare and welfare indicators, the reliability of Soviet statistical indicators on welfare, and it charts the dimensions of the groups in Soviet society that were most vulnerable to these welfare crises. A range of welfare indicators covering nutrition, mortality and stature are critically examined both regarding their immediate and long-term consequences and the groups affected.