范家胡同储蓄所走在“五讲四美”活动的前列

中国人民银行副行长李飞、韩雷和北京市分行的负责同志,三月十日下午前往全国金融红旗单位、北京市范家胡同储蓄所了解他们开展“五讲四美”活动的情况,并对他们所取得的成绩表示祝贺。范家胡同储蓄所在近年来开展“五讲四美”活动中,取得了显著的成绩,受到广大储户的     

陈慕华同志致中国工商银行表彰先进储蓄所、先进储蓄员大会的贺信

中国工商银行先进储蓄所、先进储蓄员代表同志: 我十分高兴中国工商银行在北京召开全国先进储蓄所和先进储蓄员表彰会议,特向你们表示最热烈的祝贺,祝贺你们取得的优异成绩,祝会议圆满成功! 储蓄工作是一项面向广大人民群众,筹集四化建设资金的服务性工作。不断提高服务质量,方便群众,增加储蓄,是党和国家对我们提出的要求,也是客观经济形势给我     

参观访问太多先进单位应接不暇

编辑同志: 我有一个紧急呼吁,希望能借贵刊一角予以发表。中国人民银行吉林省双辽县支行,自1980年以来连年被总行评为金融红旗单位,1983年被省政府命名为吉林省先进单位。该行在实行岗位责任制的基础上,搞了定员定额试点。他们的经验在《中国金融》刊出和长沙会议介绍后,引起了普遍的重视,全国各地银行前来参观、学习的人员与日俱增。据今年3月下旬到7月上旬的不完全统计,该行先后接待了外省8批、本省5批,共110余人前来参观学习。支行为接待这些人员,先后抽出近20人帮忙,每人耗去30多个工作日,致使支行的正常工作受到很大影响。     

Reclaiming ‘Sense’ from ‘Cents’ in Accounting Education

Abstract

This essay adopts an interpretive methodology of relevant literature to explore the limitations of accounting education when it is taught purely as a technical practice. The essay proceeds from the assumption that conventional accounting education is captured by a positivistic neo-classical model of decision-making that draws on economic rationale to inform and report on corporate activities and make value judgements about accounting. Accounting with its emphasis on transactions and recording makes little sense unless accountability and stewardship objectives are effective. This essay calls for an increased use of active learning strategies (experiential and in-context activities) to connect students to the social realities of accounting. Cognitive dissonance, as an explicit objective of accounting education, provides the means to challenge accounting as a rational stage of endeavour through critical and dialogical perspectives in accounting. Two types of learning pedagogies based on ‘in’ and ‘out’ of classroom activities were discussed and analysed.     

Pitching research: ‘Qualitative cousins’, the ‘extended family’ and ‘living harmoniously’

This paper reviews Faff (2018) with particular emphasis on the Qualitative Pitch proposed by Lodhia (2017). In the spirit of constructive engagement envisioned by Faff (2018), the purpose of this paper is to revisit the Qualitative Pitch and to clarify any misconceptions or misunderstandings. This paper is not a critique but rather a reflective piece on the potential offered by the Qualitative Pitch as a viable tool for pitching qualitative research ideas. The basic premise of this paper is that the Qualitative Pitch, drawing upon Faff's (2015) pitching template, provides qualitative researchers with specific tools and a consistent framework for articulating qualitative research. It is therefore proposed that the Qualitative Pitch should be the used as the initial template for designing qualitative research projects rather than being transitioned to once a threshold barrier is reached.     

Striking a balance between ‘Sir’ and ‘Dude’

This postcard reflects on an issue common to many academics, whether they teach accounting, politics or—as in my case—commercial law to business and economics students. Creating an open and effective relationship with students is a balancing act undertaken by educators across the board—and no less by my accounting colleagues down the hall. In teaching commercial law to accounting students, I was recently reminded of the importance and occasional difficulty in maintaining a healthy ‘two-way’ relationship. I trust the following may connect with accounting educators and others who are also trying to achieve the right balance.     

新中国的第一个储蓄所——杨梅竹斜街储蓄所

1950年,为了遏止通货膨胀．中国人民银行按照国家实行＂三平＂政策的要求．即努力实现财政收支平衡．物资调拨平衡和现金收支平衡．开展了以。吸收存款．建立金库．灵活调拨”为中心的货币管理工作。在当时形势下．人民银行北京分行报经中国人民银行总行批准．在北京前门外筹备成立了新中国的第一个储蓄所——杨梅竹斜街储蓄所。     

一个储蓄所的变迁

工行建平县支行五四支行前身是“五四青年储蓄所”、“五四储蓄所”,成立于1958年,是建平县内第一家储蓄机构,建所时的余额是人民币40万元。2006年12月升格为二级支行。     

Demographic Dividends in the ‘South’, Ageing ‘North’, and ‘South-South’ Trade Diversification

The absence of clear convergence in incomes per capita and welfare between the North and the South, even in the face of spectacular growth rates in GDP in the emerging South, might be due to a terms of trade deterioration resulting from an expansion of production in the South which depresses the product’s price on world markets. This may originate from a “technical catch up” and also from a “demographic dividend” in the South relative to an ageing North. This article illustrates that some South-South trade diversification might mitigate the terms of trade deterioration and increase welfare gains in the South. We use a multicountry overlapping-generation general equilibrium model to simulate the magnitude of the terms of trade effect due to a demographic dividend in Turkey, and show that some trade diversification away from EU toward the South is a welfare improving policy for Turkey.     

我省清算系统先进单位受表彰

经中国人民银行清算总中心评比审定以及经省行清算中心研究报省行领导批准,对1994年在我省电子联行工作中取得显著成绩的清算分中心分别授予清算系统先进单位、优秀单位称号并予以表彰。表彰名单如下:     

上海市表彰储蓄工作先进单位

上海市总工会、团市委、市妇联和市人民银行最近联合召开大会,表彰储蓄工作先进单位。 1981年,上海市涌现出569个储蓄工作先进单位和里弄委员会。截止去年12月20日,上海市城镇储蓄存款共增长2.27亿元,全市储蓄存款总余额达到28.7亿元,     

誉满煤城的三八储蓄所

煤城焦作市中心,有一个三八储蓄所。这个所,自一九五八年“三八妇女节”建立以来,一直保持先进的称号。全所八位女同志,把全副精力倾注到储蓄事业上,为社会主义建设积累了大量的资金。一九七九年,这个所的储蓄存款净增二百万元,储蓄余额达到七百七十多万元。     

浅谈优化储蓄所的劳动组合

80年代后期,我国大中城市的专业银行储蓄所逐步实现了业务操作电子化,使储蓄所的帐务处理质量和速度发生了质的飞跃。通存、通兑、密码储蓄、ATM柜员机等先进功能,极大地方便了储户存取款,对银行吸收存款起到了积极的促进作用。但应当看到,储蓄业务操作实现了电子化,并非就有了高效率。实际的情况是,不少储蓄所在使用电子计算机后,储蓄所人员并未减下来,繁忙时储户压柜现象仍十分严重。为了解决这一矛盾,一些电子化储蓄所在劳动组合上进行了改进。大致有三种劳动组合方式和业     

善于依靠群众的储蓄所——记沈阳市皇姑区陵北第二储蓄所

这里介绍一个普通的工人住宅区的储蓄所——中国人民银行辽宁省沈阳市分行皇姑区陵北分理处第二储蓄所(简称陵北二所)。这个储蓄所的工作,方向对头,做得出色。这个储蓄所区域内的两千一百多户居民,百分之六十以上都参加了储蓄。其中,几年不中断的老储户就占一半以上。这个储蓄所从一九五五年建所到现在的九年间,储蓄存款稳步上升;即使在三年自然灾害带来了暂时困难的时期,储蓄存款也没有大的波动。近七年来,这个储蓄所为居民群众办理了几十万笔存取款业务,经手上百万元的现金,没有发生过一笔事故。这个储蓄所,已经连续六年被评为沈阳市的先进集体,今年又被评上了省和市的     

Pitching research: ‘qualitative cousins’ and the ‘extended family’

This study has two related goals – one very specific and one more general. The specific goal is to constructively engage with Lodhia (2017) on the issue of whether and to what extent ‘qualitative cousins’ are well served by Faff's (2015) original pitching research (PR) template. Using this ‘cousins’ focus as a primer, the more general goal is to update the agenda created by Faff (2015) and in so doing, explore the ‘extended family’ of PR work/resources now available.     

必须取缔‘小钱柜’

最近经调查了解,不少单位,尤其是有销售收入的企业,设立了“小钱柜”。有的单位“小钱柜”资金有几千元,甚至上万元。这种“小钱柜”另立账外账,不受财经纪律约束,也不受银行监督,凭领导批条子,随便开支,任意挥霍。“小钱柜”的资金越多,危害就越大。一、违反党和国家政策。如有的单位违反价格政策,任意提高商品价格,把加价款装进     

群英荟萃 共展宏图 为开创储蓄工作新局面做贡献——记中国工商银行表彰先进储蓄所、先进储蓄员大会

今年七月下旬,来自全国各地储蓄战线上的163名佼佼者荟萃北京,满怀激情地参加了《中国工商银行表彰先进储蓄所和先进储蓄员大会》,互相交流争创“双先”活动