从人均GDP突破1万美元说起

2019年,在以习近平同志为核心的党中央坚强领导下,我国坚持稳中求进的工作总基调,推进供给侧结构性改革,强化宕观政策逆周期调节,面对世界经济增速下降、贸易保护主义盛行的不利局面,攻坚克难,经济总体保持了平稳健康发展态势。1月17日,国家统计局公布了我国初步核算的2019年国民经济情况和相关统计结果。2019年,我国GDP达到99.08万亿元,增长6.1%,完全符合国家6%?6.5%的预期调控目标。     

Tradition or enlightenment: philosophical choice in accounting academia

Accountancy, in both its professional and academic domains, is experiencing an internal character crisis and an external credibility crisis in the community. Within the profession, allegations between academics and practitioners have generally failed to identify specific problems or provide beneficial solutions. This article focuses predominately on problems evident within accounting academia. Emphasis is given to detrimental philosophical underpinnings, particularly with regards to research methodology and the philosophical perceptions and resulting leadership attitudes which sustain this orientation. Educational leadership principles and practices are examined, and changes in leadership philosophy and focus are suggested.     

李树华:雄鹰四十

据说,老鹰是世界上寿命最长的鸟类,它可以活到70岁。但是,在老鹰40岁的时候,需要一次艰难蜕变,他必须很努力地飞到山顶,将自己的喙在岩石上磕打至脱落,     

陈茂伟：硕果飘香职场路

香港人和游客一向都深爱美味可口的港式美食。许留山财务总裁陈茂伟讲述了他如何应对挑战．确保在甜品市场能占—席位的故事。尽管店内人声鼎沸,但陈茂伟始终专注于面前那杯发出奇特声响的饮料上。     

Change and commitment: beyond risk and responsibility

Risk and responsibility have always been linked philosophically in the Western tradition. The purpose of this article is to discuss possible alternatives to the centrality of the risk discourse, arguing that such alternatives call for a revision in the concept of responsibility, decoupling it from the aspirations of control over Nature and the future. It implies also a more complex relation between knowledge and action. Rather than believing that contemporary global challenges will be sufficiently met by being responsible under risk, we will explore how to stay committed in times of uncertainty and change.     

Counterparty risk and funding: immersion and beyond

In Crépey (Math. Finance 25:23–50, 2015), a basic reduced-form counterparty risk modelling approach was introduced under a standard immersion hypothesis between a reference filtration and the filtration progressively enlarged by the default times of the two parties. This basic setup, with a related continuity assumption on some of the data at the first default time of the two parties, is too restrictive for wrong-way and gap risk applications, such as counterparty risk on credit derivatives. This paper introduces an extension of the basic approach, implements it through marked default times and applies it to counterparty risk on credit derivatives.     

Cardiac catheterization: beyond stenoses

Coronary angiography remains the gold standard for the clinical assessment of atherosclerotic heart disease. Findings other than percent stenosis can often enhance mortality risk determinations.     

Work and nonwork : Europe in the 1980s and beyond

Through an understanding of major trends in employment, unemployment and informal work and in patterns of life, possible alternative futures in work and nonwork may be identified. Communications and information technologies (IT) may themselves transform the recent transformations in work and nonwork, and already disadvantaged groups may further suffer unless fully involved in the policy processes relating to IT and its products.     

Fusion of expertise among accounting faculty: towards an expertise model for academia in accounting

This paper aims to portray an accounting faculty expert. It is argued that neither the academic nor the professional orientation alone appears adequate in developing accounting faculty expertise. The accounting faculty expert is supposed to develop into a so-called ‘flexpert’ (Van der Heijden, 2003) who is able to deploy practical accounting exposure in teaching and research. This ‘fusion’ (mix of expertise) resulting from gaining expertise in quite different occupational areas, is attainable at academic career start levels in accounting, where during one's career orientation a professor is both an academic and a professional by training. Fusion is also attainable in complementary competence building wherein the faculty member invests in training and development in the non-core competence domain. The so-called ‘fusion framework’ that is depicted in this contribution could be usefully applied in recruitment efforts of business schools in search of a promising accounting professor.     

吴忠:财政为所当为

一个西部欠发达的地级市能够将多少财政收入用在民生上?十一五期间,吴忠市财政用于民生的支出共计180亿元,占同期财政一般预算支出的75%,最近两年甚至一度达到90%以上,笔者被深深触动了一下。这个比例确实不低!     

Financial exclusion in the USA: Looking beyond demographics

We investigate the linkages between cultural factors and financial exclusion using detailed data from the 2013 wave of the Panel Study of Income Dynamics (PSID). Controlling for a large number of demographic characteristics and background factors, we find that Catholics are more likely to be excluded from basic banking services. In contrast, Jewish and religiously unaffiliated individuals are more likely to participate in retirement plans and the stock market. More importantly, we obtain economically important effects of social participation on financial exclusion. In particular, we document that individuals exhibiting a pro-social religious behavior, proxied by charitable giving, are less likely to be financially excluded. This effect remains robust to the use of earlier waves of the PSID, as well as to alternative estimation techniques which account for endogeneity of charitable giving and unobserved households’ heterogeneity. Our findings highlight the need for the development of initiatives which promote social participation as a means of combating financial exclusion.     

高铁:超越速度的追求

自7·23温州高铁动车事故发生至今已经4个月了,关于事故原因的调查报告仍未有结果。然而,一些细微的改变正在悄然发生。11月22日,铁道部开始将大站段进行拆分,大型高铁车站改由铁路局直管。大站段拆分表明铁道部     

Alternative funding: Looking beyond the nation-state

The challenge for the UN and for all publicly funded institutions that distribute surpluses for international needs is nothing less than to devise new global mechanisms for the collection and distribution of the surplus generated in a global economy. A minimalist interpretation of when individual governments can and cannot provide public goods has exercised strong influences on perceptions as to what is appropriate at international levels and with regard to the financing of international institutions. There is a strong consensus on an important range of international social goods. Three kinds of financing alternatives should be accorded priority in policy research—charges for the use of the global commons, monetary measures, and international taxation.     

个税改革:目前应向公平倾斜

中国立法机构正在审议个人所得税法的修正案。其焦点之一即所谓的起征点:月收入800元的全国统一起征点已经实施了24年,此间老百姓均不同程度地体验了诸如通胀和收入轮番上涨、地区和群体收入差距不断扩大等变化。显然,固守800元底线已经显得非常不合时宜,但合理的起征点应该是多少呢?其背后隐含的分配理念又是什么?其实,起征点不过是此次税制争论的一个表象,公众注目的焦点仍在于税负是否正当和公平。由于缺乏可靠和全面的个人收入监测系统,所以对个人(而不是家     

SCO中国之路:关键业务显身手

2003年11月3日,SCO集团宣布,在一年一度的VAR-Business评比中,SCO以其出众的Unix企业操作系统名列提供企业操作系统厂商的第四名。在中国,SCO在合作伙伴香港得实的帮助下,拥有着日益广阔的发展前景。国产化的曲折道路12月19日,曾经在信息产业部计算机司软件处供职过五年的SCO中国公司市场销售总监刘晋指出,中国曾经在U-nix国产化方面走过两条路。一是“纯粹”的国产操作系统,由具有软件研发国家队之称的中软负责研发,国家投入大量资金,期望开发具有自主版权的Unix系统,但直到今天仍未进入商业领域。另一个是引进国外Unix源代码,通过…     

徽商银行:"变大"与"做小"

当徽商选择摒弃小银行模式时,他们在绕开小银行发展诸多不利因素的同时也迎来了更高的目标和更多的挑战。