面向知识经济的管理创新探析

新《企业会计制度》要求企业在期末或至少在年末对短期投资等八项资产计提减值准备 ,并赋予了企业将根据自身资产状况来确定资产减值提取比例的权利 ,这与原行业会计制度相比 ,加剧了会计制度与国家税收法规的不一致性。由此引起的会计与税务差异也将大大增加。本文根据现行税     

A VARMA analysis of German money and income data: Fixed versus flexible exchange rates

Zusammenfassung Eine VARMA-Analyse deutscher Geld- und Einkommensdaten: Feste versus flexible Wechselkurse. — In diesem Aufsatz wird die VARMA-Methode (Vektor-autoregressive gleitende Durchschnitte) benutzt, um die Beziehungen zwischen dem Realeinkommen, der realen Geldmenge und dem realen Zinssatz in der Bundesrepublik zu untersuchen. Es werden zwei verschiedene Modelle aufgestellt, gesch?tzt und getestet für die Perioden mit festen und flexiblen Wechselkursen. Auf der Grundlage von Granger Kausalit?tstests wird gezeigt, da? reale Geldmenge und realer Zinssatz das reale BSP bei flexiblen, aber nicht bei festen Wechselkursen beeinflussen. Diese Ergebnisse entsprechen theoretischen Analysen über die Wirksamkeit der Geldpolitik bei verschiedenen Wechselkurssystemen und weichen von früheren Untersuchungen deutscher Daten ab, die diese Unterschiede in den Systemen nicht berücksichtigen. Au?erdem wird in dem Artikel eine Rückwirkung des realen BSP auf die reale Geldmenge (aber nicht auf den realen Zinssatz) nur für die Periode mit flexiblen Wechselkursen ermittelt.

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Résumé Une analyse VARMA des données de la monnaie et du produit national de l’Allemagne: les cours de change fixes contre les cours de change flexibles. — Cette étude adopte la VARMA-méthodologie pour analyser les relations entre le revenu réel, la monnaie réelle et le taux d’intérêt réel en Allemagne. On a identifié, évalué, vérifié et soumis à un test deux modèles séparés pour les périodes des cours de change fixes et flexibles. Sur la base du test de causalité de Granger, la monnaie réelle et le taux d’intérêt réel influencent le produit national brut réel sous des cours de change flexibles mais pas sous des cours de change fixes. Ces résultats sont conformes aux analyses théoretiques sur l’efficacité de la politique monétaire sous des systèmes alternatifs des cours de change, mais ils sont différents des études précédentes des données allemandes qui manquent de prendre en considération la différence principale entre ces deux périodes. En plus on a découvert une répercussion du produit national brut réel sur M1 réelle (mais pas de taux d’intérêt réel) seulement pour la période des cours de change flexibles.

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Resumen Un análisis VARMA de datos sobre la moneda y el ingreso alemanes: tipos de cambio fijos versus tipos de cambio flexibles. — En este trabajo se adopta la metodologia del vector autoregresivo de promedio móvil (VARMA) para analizar las relaciones entre el ingreso real, la oferta monetaria real y la tasa de interés real para Alemania. Dos modelos separados son identificados, estimados, controlados y sometidos a un test para los subperiodos de tasas de cambio fijas y flexibles. Segùn un test de causalidad de Granger ni la oferta monetaria real ni la tasa de interés real influencian el PBN real bajo tasas de cambio fijas, mientras que, bajo tasas de cambio flexibles, el PBN real es afectado por ambas variables monetarias. Estos resultados son consistentes con la diferencia teórica que existe con respecto a la efecti vidad de la politica monetaria bajo régimenes de tasas de cambio alternatives y, por ello, difieren de estudios previos de datos alemanes, los cuales no toman en cuenta el cambio de régimen. Además, se détecta un “feedback” del PBN real a la M1 real (pero no a la tasa de interés real) sólo durante el periodo de cambios flexibles.

     

A new ordered family of Lorenz curves with an application to measuring income inequality and poverty in rural China

The most common data source on income distribution in China is grouped data. When income data is in grouped form, some acceptable Lorenz model is needed to approximate the underlying Lorenz curve. This paper presents a new family of Lorenz curves and applies the main model in our proposed family of Lorenz curves to income data for rural China over the period 1980 to 2006. We find that the income share of the rural population at the low end of the income scale has been shrinking, income inequality in rural China has increased over time and that income inequality has impeded attempts to reduce poverty. However, the welfare of the rural population is still improving in terms of the generalized Lorenz dominance criterion.     

Poverty,income distribution and child welfare in Latin America: A comparison of pre- and post-recession data

The traditional and external dependency of most Latin American economies and their recent pattern of growth has made them particularly vulnerable to the unexpected and severe changes of the world economy that began in 1979–1980. Even those countries with less open economies have been forced to seek adjustments to the new world situation that are, both in nature and consequences, essentially different from those of the interdependent industrial economies.This paper attempts to evaluate the impact of these recent economic changes on the living conditions of the populations of Chile, Colombia, Costa Rica, Panama and Venezuela. It is based on household data and is limited to those aspects of household living conditions that can be observed through the variables included in labour surveys. It analyses changes in overall income distribution, the movement of different socio-economic groups within the income pyramid and changes in these groups' livelihood strategies.     

A model of income distribution and economic development

Zusammenfassung Ein Modell über den Zusammenhang zwischen Einkommensverteilung und wirtschaftlicher Entwicklung. — Das in dem vorliegenden Aufsatz entwickelte Modell beweist, da\ die Einkommensverteilung eine wichtige Rolle bei der wirtschaftlichen Entwicklung weniger entwickelter L?nder spielen kann. Die Einkommensverteilung ist nicht nur etwa von Interesse für vage Gerechtigkeitsvorstellungen, sondern sie kann selbst einen gr?\eren Beitrag zum Wachstumsproze\ leisten. Der gew?hnlich behauptete ?trade-off? zwischen Wachstum und Gerechtigkeit sollte nicht vorschnell akzeptiert werden. Es l?\t sich zeigen, da\ diese Wachstums-Gerechtigkeits-Alternative unter gewissen Umst?nden nicht besteht. Eine ungleiche Einkommensverteilung kann n?mlich einen Engpa\ für weiteres Wachstum bilden.

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Résumé Un modèle de la distribution du revenue et du développement économique. — Le modèle développé dans cet article démontre que la distribution du revenu peut jouer un r?le important dans le développement économique des pays moins développés. Il ne faut pas croire que la distribution du revenu n’est interessante qu’au point de vue de vagues idées de justice; elle peut, elle-même, contribuer considérablement au processus d’accroissement. Le ?trade-ofi? généralement constaté entre l’accroissement et la justice, ne devrait pas être accepté inconsidérément. On peut démontrer que, dans certaines conditions, l’alternative accroissement-justice n’existe pas. Une distribution inégale du revenu peut très bien former un défilé qui retarde l’accroissement.

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Resumen Un modelo de distribución de ingreso y desarrollo económico. — El modelio elaborado en el presente articulo demuestra que la distribución del ingreso puede desempenar un papel importante en el desarrollo económico de países menos avanzados. La distribución del ingreso no es solamente importante bajo el punto de vista de justicia social, sino también con respecto a la contribución que puede hacer para el crecimiento econ?mico. La afirmación generalizada de la existencia de un ?trade-off? entre crecimiento y justicia no se debería aceptar precipitadamente. Se puede demostrar, que la alternativa entre crecimiento y justicia en ciertas circunstancias no existe. Una distribución desigual del ingreso bien puede ser un cuello de botella para un major crecimiento.

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Riassunto Un modello della distribuzione dei redditi e di sviluppo economico. — Il modello sviluppato nel presente saggio dimostra che la distribuzione dei redditi può avere una parte importante nello sviluppo economico dei Paesi meno sviluppati. La distribuzione dei redditi non ha soltanto importanza per vaghe idee di giustizia, ma puó rendere, essa stessa, un maggior contributo per il processo di crescita. L’usuale affermato ?trade-off? tra crescita e giustizia non dovrebbe essere prematuramente accettato. Si può mostrare che questa alternativa di crescita e giustizia in certe circostanze non esiste. Un’ineguale distribuzione dei redditi può formare infatti una strozzatura per ulteriore crescita.

     

A positive theory of optimal personal income distribution and growth

The core of this paper (in a microeconomic foundation on three levels—income generation, income spending, and social climate of the society) consists of a concave relationship between the (in) equality of personal income and the per capita growth rate. The results mentioned are derived in conjunction with a social welfare function which is bounded by the concave function. Furthermore, ample empirical evidence is shown for the suggestions made in this paper.     

Inter-farm,inter-regional and farm-non-farm income distribution: The impact of the new cereal variaties

HYVs affect distinct aspects of income distribution. Among farmers, the technology on balance most readily benefits the small; but public policy - on prices, credit, irrigation, nutrients, mechanisation, crop-breeding - has skewed gains towards larger owners. Between landed and landless the latter gain, as HYVs — unless subverted by inappropriate mechanization — raise and smooth wages and employment. The evidence on rich and poor regions lightens the prevailing gloom; and agronomic features of newer HYVs fit them well for some long-neglected, ill-watered areas. As for city and country, urban price policies, etc., have diverted some gains from HYVs towards less-poor urban consumers (and their employers). However, natural scientists are sufficiently independent of policy-makers to produce — with proper socio-economic support - research that steers benefits from HYVs towards the natural gainers from more food, labour-intensively grown: the rural poor.     

The price and income elasticities of the top clothing exporters: Evidence from a panel data analysis

This paper studies the main export function features of twelve top clothing exporters (China, Hong Kong, France, Germany, India, Indonesia, Italy, Netherlands, Spain, Turkey, UK and USA) in the period between 1992 and 2011. Price and income elasticities are estimated for each economy using a panel data approach, after controlling for nonstationarity, cointegration and Granger causality. Rolling regressions are also performed, and show the existence of some elasticities instability over time, fundamentally related to the profound economic and institutional changes affecting the clothing trade in the period under consideration. The analysis suggests that most advanced economies, including Hong Kong, changed their position in the global value chain towards an “organizational” role. China confirms its leadership in clothing exports although its rising price elasticity sounds a warning with regard to future prospects.     

Inequalities in income and schooling: A different point of view

Summary This paper questions the usefulness of econometric specifications in which current school enrollment structure is included as a regressor in income distribution functions. Theoretically, the postulate of current school enrollment pattern affecting present income distribution is argued to be implausible. Empirically, using a sample of 70 countries, it is shown that, in terms of R z and plausibility of the estimated coefficients, specifications that treat school enrollment structure as the dependent variable with income inequality as one regressor, are superior to those that have income inequality as the dependent variable and school enrollment structure as one of the regressors.Jan C. Stewart provided excellent research help. The author alone is responsible for all errors and deficiencies.     

Development and income distribution: A case study of Sri Lanka and Malaysia

This paper compares the pattern of change in the size-distribution of incomes in Sri Lanka and Malaysia and attempts to explain these changes. It also uses these case studies to illustrate some weaknesses in the ‘orthodox’ view, derived from cross-section analysis, of the relationship between economic development and income distribution in developing economies.     

论东北老工业基地发展为新型产业基地的功能价值取向

根据国家的战略安排,东北老工业基地将在振兴中发展为新型产业基地。而东北综合经济区叉可以分解为东北重化工业经济区、东北高新技术产业区、东北粮食主崖区和东北农畜养殖区,在其总体功能价值取向下叉应当进行细化：东北重化工业经济区成长发展为现代装备基地,东北高新技术产业区提升为高科技产业基地,东北粮食主崖区建设为生态农业产业基地,东北农畜养殖区成长为农畜产品出口加工基地,分别阐明各自功能价值取向的现实基础、推进方案和产业重点,有利于通过优化开发使其成长为现代化、国际性、综合型、具有全国意义的东北主体功能区。     

农业资产专用性与农民合作组织的效率

农业专业性资产的特殊性是农民合作组织存在和发展的真正依据。但就相对效率而言，农民合作组织难以成为准租消散最小化的治理安排，且与其他经济组织形式相比，它并没有获取规模效益和打破垄断的优势。随着专用性资产结构的调整，农民合作组织发展空间缩小并正在分化。     

The effects of unemployment and inflation on the income distribution: A regional view

VI. Summary and Conclusions The behavior of the U.S. income distribution over the business cycle has been the subject of several previous studies. However, a facet of these inquiries which has not been viewed is the geographical effects within the U.S. The diverse economic characteristics of the country have contributed to uneven inflationary and unemployment experiences among the respective regions during the national business cycles. The purpose of this study has been to model the regional income inequality responses to the distinct macroeconomic records for the years 1968–1976. One general consequence of this study is the conformation of earlier work suggesting that in some settings increases in the unemployment rate tend to increase the extent of income inequality and that inflation tends to reduce the extent of such inequality. Another result, however, has not been anticipated: namely, that regional inflation and unemployment had a waker impact on the income distribution the more unequal the distribution. For example, the weakest effects of the business cycle were observed for the South, and it was the Southern region which had the greatest income inequality. The North Central region, on the other hand, showed the greatest sensitivity to the business cycle, and it has the most equal income distribution.¹² Such geographical disaggregation seems important in understanding the varied implicit distributional effects within the U.S. when macroeconomic policy is aimed at reducing unemployment and inflation.