关于会计道德的理性分析

本文认为会计道德作为会计人进行会计活动评判善恶、好坏、美丑等非技术标准的行为规范，在推行新会计技术标准，确保实现会计目标过程中具有重要作用，并在此基础上提出了进一步提升我国会计道德的若干构想。     

股改对价会计处理的思考

2005年我国上市公司进行了股权分置改革,对其中的对价支付会计处理问题,财政部颁布了《上市公司股权分置改革中相关会计处理暂行规定》。本文对《暂行规定》中的一些会计处理方法进行了分析,也指出了其中的不完善之处,并尝试提出了一些改进意见。     

Household wealth in the Czech Republic: A comparative perspective

This paper focuses on household wealth dynamics in the Czech Republic. We estimate benchmark levels of household financial assets and liabilities on the basis of a comparison with Group of Seven (G-7) countries and compare them with the actual levels. Our results show that a further increase in both assets and liabilities would be justified by economic fundamentals. Furthermore, the G-7 benchmark indicates that both the level and composition of assets will need to change in the Czech Republic in response to the pressures that will arise from an aging population and the expected transfer of risks to households.     

Career success schemas and their contextual embeddedness: A comparative configurational perspective

We introduce career success schemas as critical for understanding how people in different contexts perceive and understand career success. Using a comparative configurational approach, we show, in a study of 13 countries, that two structural characteristics of career success schemas—complexity and convergence—differ across country contexts and are embedded in specific configurations of institutional factors. Adopting complexity and convergence as primary dimensions, we propose a taxonomy of career success schemas at the country level. Based on this taxonomy, we contribute to the understanding of subjective career success across countries, discuss the importance of schemas for organisational career systems in multinational enterprises, and propose specific guidelines for future comparative careers research.     

Board gender diversity and environmental performance: An industries perspective

This study investigates whether gender diversity on the board of directors in the United States is associated with firms' environmental performance. Under the theoretical framework of resource dependence theory, we argue that gender diversity brings a greater variety of skills to the board. Diversity allows for a healthy mix of knowledge and experience to improve the decision‐making process of the board. Using propensity score matching and controlling for endogeneity, this study uses a more rigorous statistical model than previous work. It also uses content analysis of directors' biographies to provide evidence of the role that gender diversity plays. We find gender diversity is positively associated with firms' environmental performance scores primarily in the more environmentally impacting industries. Therefore, our research provides valuable direction for those firms working to improve both their boards' gender diversity and their environmental performance. Our findings also offer insight into the mixed results of previous studies.     

我国会计委派制的研究

会计委派制有着悠久的历史 ,目前我国会计委派制的种类有行政事业单位委派制和企业会计委派制等多种。实行会计委派制对监管国有资产投资、运作起着不可替代的作用。但也存在不少问题。文章针对这些问题提出了一些解决办法     

The role of accounting and the accountancy profession in economic development: A research agenda

A widely held view in the accountancy profession and the donor community is that accounting and the accountancy profession play an essential role in economic development. However, our review of the academic literature finds limited empirical research evidence on the relation between accounting and the accountancy profession and economic development, including specifically whether any such relation is causal, and if so, the direction of the causality. Entities, including those comprising the donor community, policymakers, and professional accountancy organizations (PAOs), need evidence on the question of whether and how the accountancy profession contributes to economic development. Such research could assist donors in evaluating the outcomes of interventions aimed at building the capacity of PAOs in emerging and developing economies and inform future interventions. We summarize the limited academic research addressing the relation between PAOs and economic development and present insights from two roundtables facilitated by the International Association for Accounting Education and Research. We identify research opportunities and research design considerations. We hope our paper will stimulate accounting researchers to advance this literature.     

Health sector reform and human resource management: Britain in comparative perspective

This article examines the impact of health service restructuring for employment practices in Europe, using Britain as the basis of comparison. It first considers trends in West European health care reform and examines the extent to which reform measures have been accompanied by changes in employment practices. It focuses on reforms of pay determination arrangements and work organization, examining in particular the experience of nurses, who form the largest occupational group. Finally, some of the implications for a future research agenda are considered. It concludes that research on health sector employment practices is under-developed and outlines a research agenda that recognizes the importance of workplace restructuring within a comparative framework.     

The decentralisation of Japan's wage setting system in comparative perspective

Japan's wage setting system has undergone considerable decentralisation since 1995. An overview of recent changes, framed by comparative analysis, suggests that rapid change has occurred because of the informal institutionalisation of industrial relations practices, which reflects in turn the strong enterprise consciousness of workers and unions.     

会计确认基础的历史演变及其未来发展趋势

会计确认基础主要有收付实现制和权责发生制 ,但随着社会经济环境的变化 ,逐渐出现了完全修正的收付实现制—现金流动制。本文着重分析了这三种确认基础 ;通过对它们的比较 ,指出 :未来经济的发展 ,使得权责发生制与现金流动制出现了融合的趋向—从权责发生制为主逐渐过渡到以现金流动制为主的会计模式。会计确认基础的历史演变主要是由于会计环境变化而产生的结果     

Migration and remittances in island microstates: a comparative perspective on the South Pacific and the Caribbean

For several decades there has been extensive migration from the small island states of the South Pacific and the eastern Caribbean to metropolitan countries, resulting in absolute population decline in some states and new social, economic and political relationships between these island regions and distant worlds. Early research on the consequences for island development of return migration and remittances dwelt upon the unproductive nature of expenditures and the various problems return migration and remittances cause. Questioning this view, a new conceptualization of the influences of migration, circulation and remittances on recipient families, communities and societies in the island states of the South Pacific and the Caribbean is presented. Regional similarities and differences are recognized, yet commonalities of island microstates’ experiences emerge. Remittances are a very significant private transfer of capital and return migrants represent people endowed with human capital, capable of enriching the social and cultural capital stocks of their island communities. In both insular regions, the consolidation of transnational linkages emphasizes the significance of diaspora relations for migrant households at home and abroad and offers some prospects for sustainable development, beyond those offered solely by domestic economic opportunities. Depuis plusieurs décennies, une migration considérable s’est développée des petites îles états du Pacifique du sud et des Antilles de l’est vers les pays métropolitains. Le résultat est un déclin du nombre absolu de la population dans certains de ces états et de nouvelles relations sociales, économiques et politiques entre ces régions des îles et les mondes éloignés. Les premières recherches sur les conséquences pour le développement des îles de la migration de retour et des envois de fonds insistaient sur la nature improductive des dépenses et sur les différents problèmes causés par la migration de retour et les envois de fonds. Questionnant ce point de vue, nous présentons une nouvelle conception des influences de la migration, de la circulation et des envois de fonds sur les familles qui en bénéficient, sur les communautés et sur les sociétés des îles états du Pacifique du sud et des Antilles. Bien que les similarités et des différences régionales soient reconnues, des points communs dans les expériences des micro‐états émergent. Les envois de fonds sont un tranfert privé de capital très significatif et les émigrants qui reviennent sont dotés de capital humain, capables d’enrichir le domaine social et culturel de leurs communautés des îles. Dans les deux régions insulaires, la consolidation des liens transnationaux démontre la signification des relations de la diaspora pour les familles migratrices chez elles et à l’étranger et offre des possibilités de développement durable au‐delà de ceux offerts uniquement par les opportunités économiques intérieures.     

A perspective on pharmacy training and practice.

The role of the pharmacist is expanding. Pharmacists are being employed now as drug information sources. Physicians are using pharmacists to aid in the proper dosing of aminoglycosides and chemotherapy agents. Many physicians inquire about the proper method to prescribe certain drugs. Nurses and other health personnel rely on the pharmacist to help in special areas of treatment, such as code blue services or patient counseling. As advances in medical treatments are made, each health professional must accept his or her increased responsibility to work with other health professionals to offer the most current and precise medical therapy available. I believe the profession of pharmacy will accept this increased responsibility to serve those in need.     

A note on comparative statics and stochastic dominance

This is a bibliographical note which points out the applicability of some existing results to the development of a sort of Stochastic Dominance ‘algebra’. The ‘more risk averse’ relation of Ross (1981) is established within a general framework.     

A functional perspective on financial networks

The financial sector is a critical component of any economic system, as it delivers key qualitative asset transformation services in terms of liquidity, maturity and volume. Although these functions could in principle be carried out separately by specialized actors, in the end it is their systemic co-evolution that determines how the aggregate economy performs and withstands disruptions. In this paper we argue that a functional perspective on financial intermediation can be usefully employed to investigate the functioning of financial networks. We do this in two steps. First, we use previously unreleased data to show that focusing on the economic functions performed over time by the different institutions exchanging funds in an interbank market can be informative, even if the underlying topological structure of their relations remains constant. Second, a set of alternative artificial histories are generated and stress-tested by using real data as a calibration base, with the aim of performing counterfactual welfare comparisons among different topological structures.     

A Confucian perspective on conflict resolution

Chinese business managers, in general, have been portrayed as valuing harmony and peace and having a tendency to avoid confrontation for fear of disturbing relationships involving mutual dependence. This is held to be a reflection of traditional Confucian cultural values.

This paper is an exploratory study which attempts to establish the relationship between the traditional, Confucian cultural values and the modes of conflict resolution preferred by Chinese business managers. The Thomas-Kilmann Conflict Mode Instrument was employed in this study to describe the preferred conflict resolution modes of Chinese business managers. The results show that compromising tend to be the most preferred conflict resolution mode of Chinese business managers because of the latter's predominantly humanistic, Confucian self-concept.

However, other modes, that is, collaborating, competing, avoiding and accommodating, are also being employed by Chinese business managers as a strategic and political variation of that Confucian self-concept.     

A new perspective on dynamic portfolio policies

The paper starts from the preceeding paper by L. Peccati in this issue. The original model is enriched with corporate taxes and reinvestment possibilities.The decomposition of NPV is used to study an optimal dynamic reinvestment policy.A generalization of the model is outlined and a numerical example is provided in an appendix.