Factor four: The assessment of coming things

With this article the present series comes to an end after a time journey that began some 10 000 000 000 years ago. As I.F. Clarke has shown, the circumstances of our life on planet Earth bind us forever to the future; and this vital link between today and tomorrow has generated special modes of writing about the future.     

The rise and coming fall of international accounting research

This paper examines international accounting research (IAR) as a historically constituted discursive formation and argues for the post-colonial moment as its condition of possibility. The post-colonial moment is specified as comprising three aspects: decolonization, the Cold War and the Development doctrine. The latter entailed a political program to fashion a commodity-intensive world, subtended by the economic subject. The post-colonial moment also triggers a reorganization of the social sciences into policy sciences to which IAR belongs. By examining key topics in IAR such as economic development, culture, corporate capitalism, and harmonization in the context of its conditions of production, the paper conjectures the likely end of IAR.     

虚拟化时代来临

由于新业务不断涌现,数据中心虚拟化应运而生。虚拟化和多核技术使得企业可以在现有机房放入更多服务器和存储设备。此外,目前数据中心内部大量的CPU、服务器、存储和网络设备也对机房的电力和制冷管理提出了新的挑战,能源的压力使得数据中心的能源消耗备受关注。     

金融信息化走过春天

最近,受各种因素影响,国际数据公司IDC先前所预测"2003年中国信息科技支出将反弹"可能会延缓,我国信息化建设步伐有可能放慢,原本有望转暖的IT市场将继续面临"严冬"的考验……在金融信息化方面,却有令人鼓舞的消息:由国家科技部发起,会同人民银行、证监会、保监会、国税总局等部门共同组织的国家"十五"科技攻关重大专项--"金融信息化关键技术开发及应用示范"项目已取得显著成效,在"一个龙头,一个基础,两套保障,三个应用示范"的技术总体框架下,一批应用、网络、安全等方面的科研创新成果正孕育成长,为我国金融业实现现代化带来勃勃生机.金融信息化建设局面豁然开朗.     

The coming unwinding of global imbalances and what it means for India

Large US current account deficits, financed mainly by East Asian countries and some OPEC members, gave rise to significant global imbalances in recent years. This paper argues that such imbalances are unsustainable going forward. Faced with lower asset valuations and tighter credit access, Americans are likely to curtail consumption and increase personal saving. The resulting decline in US imports will significantly impact export-driven Asian countries. Diminished foreign desire to finance excessive American borrowing, along with rising concerns over dollar's reserve status, will also affect global imbalances. The paper highlights the relevance of the evolving global economic landscape to India.     

中国将有一个高规格的“对外投洽会”

有这样一个会议将在今年举办,被主办者称为将以其鲜明的特色构建中国企业“走出去”的新起点,发挥连接境外招商引资者和中国投资主体之间的桥梁与纽带作用,推进中国从“资本输入大国”向“资本输出大国”的历史性转变     

美元危机会到来吗?

国际货币体系的稳定取决于美元的稳定,美元的稳定取决于美国的国际收支平衡,但全球清偿力供应又依赖于美国的国际收支逆差,美国的“铸币税特权”又推动美国的经常账户逆差不断扩大,这种所谓的“新特里芬悖论”如何解决呢?     

存储平台三维扩展时代到来

海量数据催生存储技术创新 随着全球信息化程度的日益提升,数据量呈指数级增长,企业对IT资源的需求也急剧增加。然而,伴随着数据量的大幅增长,企业减少人员、加强环保和降低成本的压力也不断加大。保存和管理数据已难以满足企业对IT管理的要求。     

中国:理财市场竞争大战在即

中国理财市场的规模、性质及增长特征概述 尽管中国的理财业还处于新生阶段,却已经颇具规模而且前景非常广阔.目前,中国(大陆)是亚洲地区(除日本之外)的第二大市场,其富有客户拥有大约1.44万亿美金的管理资产(参阅图1).     

企业无偿赠送产品的税务处理问题辨析

无偿赠送指企业将其有处分权的产品无偿赠予他人.假设企业当年营业净收入为500万元,无偿赠送他人的产品不含增值税的市场售价为10万元,成本为5万元,会计利润50万元.笔者以此为例对无偿赠送的几种方式的税务处理分别予以说明.     

信息化管理助力交通银行战略目标实现-访交通银行数据中心总经理高军

高军,计算机与通信专业博士,现任交通银行数据中心总经理.2006年起至今,负责交通银行数据中心的全面管理,主导数据中心通过ISO20000认证、实现真正意义的灾备切换以及主副中心双中心运行,建设托管交银集团全球业务的数据中心.     

《反垄断法》为何难产

1987年8月,国务院法制办成立了反垄断法起草小组,<反垄断法>开始酝酿起草.     

建设碳期货市场乃大势所趋

全国政协委员、中央财经大学金融学院教授贺强指出：“构建碳期货市场，将能更好地实现我国的减排目标，实现低碳经济的顺利转型，为环境治理和生态修复提供较低成本的资金，还将为我国的金融市场提供新的投资手段和筹资工具。”他说：     

Always coming home: Towards an archaeology of the future

This paper reports on a research project which facilitated a group of socially committed educators to clarify the nature of their desirable futures and to identify their sources of hope. This work is set within the normative tradition of futures studies and an account is given of how the research process was arrived at and the way in which people responded to this. A participatory and experiential focus group format enabled participants to explore these issues in a fruitful and synergetic way. Key elements of their preferable futures and primary sources of hope are identified and then compared with previous research findings. Finally these concerns are located within wider contemporary debates about revisionary postmodernism, sustainable futures and the utopian tradition.     

直面应对"热钱"进入

温家宝总理2004年11月28日出席东盟系列峰会期间明确表示，中国将不会迫于外界压力而令人民币升值，如果国际社会继续对人民币进行热炒，人民币重新估值措施就不可能出台。就在此前一天，中国国家发改委经济研究所发布《调整货币政策、缓解资金紧张局面》报告，首次披露有上千亿美元境外热钱已进入中国内地：“2004年上半年外债增长16％，达到2000多亿美元，     

Arm yourself for the coming battle over Social Security

The U.S. Social Security system is in deep trouble--and that's not just bad news for your friends and family. It's also bad news for your company. Unless the Social Security system is changed, by 2017 the cash flowing out of it will exceed the cash coming in, and by 2041 the system will be utterly insolvent. But the trouble will start sooner than that: In the next decade, the very prospect of the rising deficit will mean serious pressure on recent tax cuts, higher long-term interest rates, increased pension-funding costs, and other punishing conditions for U.S. businesses. Clearly, there's a lot at stake for companies, which is why executives need to participate in the growing debate about Social Security reform, says Robert Pozen, a visiting professor at Harvard Law School who served on the President's Commission to Strengthen Social Security. In this article, he urges business leaders to take a stance on how the system should be reformed, suggesting they work with interest groups to make their voices heard. After taking a comprehensive look at the debates surrounding Social Security reform, Pozen outlines the three main alternatives executives might choose to support: increasing contributions to Social Security, decreasing the growth of benefits for more-affluent workers, and increasing investment returns on Social Security assets. What's needed to fix the current system, he contends, is a careful balance of all three.     

并购大潮即将落幕

在过去的一个半世纪中,西方经历了七轮巨大的并购浪潮(见表1).19世纪末的第一轮企业并购浪潮,西起红树林(美国西海岸),东至墨西哥湾(美国东海岸),造就了一批金属、石油、铁路以及消费品领域的全国性巨头.到20世纪80年代,西装笔挺的企业狙击手使用垃圾债券进行融资,对大企业进行恶意收购——他们往往忙得都没时间吃午饭.2017年则是最近一轮并购潮即将退潮的时刻.银行家和企业老板中的平庸之辈将会无所事事,为失去佣金与奖金感到懊恼.