SESAME: an Integrated Economic and Social Accounting System

This article outlines a statistical information system that serves to monitor and analyze the interactions between economic development and social change. This so-called SESAME links the monetary data in the national accounts to non-monetary social and environmental data, and yields a consistent set of core indicators on the development of national welfare.     

Block Structural Path Analysis: Applications to Structural Changes in the Indonesian Economy

The compilation of several social accounting matrices for Indonesia has enabled the analysis of some important aspects of the structure of the Indonesian economy. In the present paper, the analysis that has been conducted with structural path methods will be enhanced through the identification of a block structure for the technique. This block structural path analysis is offered as a complement to—not a replacement for—the traditional applications of this method. A new form of triple decomposition of the social accounting matrix inverse is offered to assist in identifying important changes in the structure of the Indonesian economy for 1975, 1980 and 1985.     

社会资本与经济转轨

社会资本既具有非正式制度的属性,同时也具有组织的属性,它能够给处于其中的人带来收益。本文认为,社会资本可分为人格化的社会资本和非人格化的社会资本,而经济转轨就是从人格化的社会资本向非人格化的社会资本的转化,社会资本的非正式制度属性决定了经济转轨并不是一蹴而就的,在这个过程中,尤其要重视一些正式制度的建立。     

Some Relationships between T-Accounts,Input–Output Tables and Social Accounting Matrices

Some relationships between the T-accounting format for presenting commodity balances; input–output (IO) tables; and social accounting matrices are discussed in this paper. The starting point is to recognize that IO tables do not contain all the information that is needed to complete a social accounting matrix (SAM), or, therefore, for the modelling of phenomena that depend on having a fully articulated SAM, such as the interdependence of the distribution of income and the structure of production. There is a need, therefore, to establish the character of the extra information that is required and this can be achieved by imposing the requirement that a SAM should be consistent with the basic cash identity that is fundamental to all social accounting. A second agendum is to develop the argument that, while T-accounts can, in principle, provide a database equivalent to that of a SAM, in practice, they are typically found to be an imperfect substitute. It is important, therefore, in designing a database, to go beyond the confines of an (extended) IO system and T-accounts. SAMs provide an appropriate framework for doing so.     

经济社会学视野下家族企业的成长

本文从经济社会学的社会资本视角研究家族制企业，发现企业制度不仅代表了内部利益相关者之间的博弈均衡，而且还是外部制度环境尤其是信用环境选择的结果。因此，一方面，应当肯定家族制企业的成长与社会资本息息相关，其存在也有其客观的依据和积极的意义；另一方面，还需要不断优化外部的信用环境，逐步提升家族制企业的发展境界。     

如何加快建立覆盖城乡居民的社会保障体系

社会保障是基本的民生问题,是构建社会主义和谐社会的基础性工程。从我国社会主义初级阶段的基本国情出发,根据我国国民经济和社会发展的要求,针对当前我国社会保障体系建设中存在的城乡社会保障发展不平衡、社会保障立法工作滞后、社会保障流动性差、社会保障资金管理混乱等问题,提出建立与完善社会保障管理体制、坚持统筹规划,实现城乡社会保障协调发展、加快社会保障立法进程。     

浅析社会中介服务对纳税服务社会化的作用

现代市场经济体制中,社会中介服务迅速发展,很多国家十分重视社会中介组织为纳税人提供的纳税服务,从而构成以税务机关为主导、多种服务组织共同参与的纳税服务体系。本文通过对社会中介服务概念的诠释,指出社会中介服务在纳税服务中的重要作用。说明要搞好纳税服务,必须大力扶植社会中介服务的纳税服务力量,充分运用社会资源,形成全社会共同推动纳税服务工作的良好局面。     

A new sub-national multi-region input–output database for Indonesia

ABSTRACT

As a large archipelago with significant geographical variation and economic diversity, Indonesia requires detailed regional information when subjected to economic modelling. While such information is available, it however has not been integrated and harmonised into a comprehensive input–output database, thus preventing economic, social, and environmental modelling for investigating sub-national regional policy questions. We present the new IndoLab, a collaborative research platform for Indonesia, enabling input–output modelling of economic, social, and environmental issues in a cloud-computing environment. Within the IndoLab researchers are for the first time able to generate a time series of regionally and sectorally detailed and comprehensive, sub-national multi-region input–output (MRIO) tables for Indonesia. By integrating a multitude of economic, social, and environmental data into a single standardised processing pipeline and harmonised data repository, the IndoLab is able to generate MRIO tables capturing up to 1148 sectors, and 495 cities and regencies. Researchers can freely choose from this detail to construct tables with customised classifications that suit their own research questions. First results from the IndoLab clearly demonstrate the unique characteristics of regions in terms of their sectors’ employment intensity. Thus, the IndoLab has great potential for investigating policy questions that cannot be comprehensively addressed using a single national database.     

Human resource management in Indonesia

Until relatively recently, Indonesia has been one of the least known countries despite having the fourth largest population in the world. Nevertheless, there has been a relatively rich lode of scholarship in Indonesia in the social sciences such as economics, politics, and anthropology. Much less has been written on business and management in Indonesia. Writing on human resource management (HRM) has been rare and limited mainly to labor economics and macrolevel human resource development. However, interest in Indonesia has grown in the wake of major political and economic crises it has suffered since the onset of the Asian crisis in mid-1997. There is also an increasing awareness that HRM will be an important factor in shaping the future of the country. Therefore, the aim of this paper is to describe HRM in Indonesia with particular focus on the environmental context.     

经济社会发展对土地整治的推动作用——以八里店镇为例

土地整治不是一个单独事件,总是发生在一定的经济社会环境内,与自然系统、经济系统乃至整个社会系统相互作用、相互影响。自然系统在一定时期内是不会改变的,但是经济、社会环境却是在人类活动的作用下不断地发生着变化的。因此,土地整治的发生发展与经济社会的发展密切相关。本文试图通过对八里店镇的经济、社会环境状况进行分析,这就说明经济社会的发展对整治土地有着很好的推动作用。     

社保基金监管存在的问题

在我国努力创建建设社会主义和谐社会的大背景之下,社保基金问题不仅影响到社会保障制度自身的健康发展,也直接影响经济的发展和社会的稳定。然而在我国许多地方却发生社保基金被违规挪用、侵占甚至贪污的现象,这不得不让人开始正视社保基金的监管问题。     

国际社会保障发展趋势及北京的战略选择

从国际社会保障基本概念的变化和整体发展趋势出发,结合北京建设世界城市的具体实际,充分考虑发展中大国首都实际,提出了未来20年北京社会保障发展的目标、特点等战略安排。认为未来北京的社会保障体系应该在保基本、广覆盖的基础上,优化层级设计,体现一体化原则。     

我国企业履行社会责任探讨

企业社会责任不仅影响经济、社会和环境的综合价值,还会影响到可持续发展的透明和道德。目前,我国企业社会责任引进性强、松散,引发了很多问题,需要各方面的共同努力。政府部门应尽快进行立法规范,加强执法监督,出台鼓励性的财税政策和产业政策,建立社会责任审计系统,树立正确的舆论导向;企业应重塑"责任"理念,实施"责任"工程,公开"社会责任"报告;行业监管部门应加紧制定能指导和考核本行业企业履行社会责任的指标体系;非营利组织应督促企业承担社会责任。     

Schumpeter 1911: Farsighted Visions on Economic Development

This paper presents to the English-speaking reader a sample of material contained only in Schumpeter's first German edition (1911) of Theorie der wirtschaftlichen Entwicklung , material subsequently omitted from later German editions and from the English translation. The newly-translated material, presented here for the first time in English, comprises a substantial part of the second chapter, only available in a completely rewritten version, and fully half of the famous seventh chapter, which has not been previously available at all in English. This material merits attention today because it contains remarkable and farsighted visions on economic theory that may inspire current efforts to devise models of economic and social evolution. In order to better appreciate the original text, we briefly introduce the "background" to Theorie and its revisions, briefly describing the social and intellectual environment of the time. We then discuss how the entrepreneur evolved over the three editions of Theorie (from 1911 to 1934) in view of the shift in Schumpeter's personal and intellectual life and outline the most important implications raised by the first German edition of 1911. Finally, we use Schumpeter's own statements to settle the obstinate confusion on the publication year of Theorie in favour of the year 1911.     

企业的社会责任与相关会计问题的探讨

文章从经济学的角度分析了企业社会责任的内涵和约束机制,强调了企业社会责任制度建设和制度约束的重要性,同时也提及了企业社会责任他律作用下自律的必要性,突出表述了企业社会责任是均衡利益的要求,是权益保护原则和平等交易规则从微观向宏观扩展的结果,揭示了会计行为的社会责任属性,并对企业社会责任与会计学相关问题主要方面的关系进行了框架性分析,开扩了会计研究的视野。     

城市群社会物流竞争力分析

社会物流是物流系统对社会资源的整合,是良好投资环境和社会经济活动的基础。论文运用SWOT分析方法,分别从系统内部、外部所具有的优势和面临的挑战,对城市群社会物流体系的竞争力进行了科学的分析,提出只有大力发展社会物流系统,才能高效、环保、可持续地对城市群经济发展提供有力的支持。     

会计国际趋同经济因素的后霸权理论分析

本文引用社会学科前沿理论后霸权理论中有关经济的观点作为会计国际趋同的视角,从宏观的角度论述了会计国际趋同的经济因素影响。对会计国际趋同产生的经济动因、会计国际趋同的选择的经济逻辑和掌控经济实力等方面进行了分析,认为客观经济环境中资本的自由流动尤其是金融资本的盛行、世界市场的形成以及主观福利安全的驱使,是当代会计国际趋同的原因。而选择的过程则是成本与效益的利益权衡过程,背后起操纵作用的则是科技与创新经济的能力。     

企业社会责任体系建设现状与SCSR的实现

通过对上百家企业社会责任报告(简称"报告")的研读发现,近年来我国企业社会责任报告数量增加,报告形式丰富,报告内容多样化。然而,企业社会责任报告及管理体系仍存在问题,包括发布的规范性、统一性、科学性有待加强;报告反馈改进不够,第三方审核制度有待建立和完善;部分公司对企业社会责任不重视,流于形式等。因此,企业应建设战略性企业社会责任(SCSR)管理体系。     

Changing the mindset: the training myth and the need for world-class performance

Abstract Using data from Canada, the Czech Republic, Hong Kong and Indonesia, this paper tests the concept that training should be viewed as only one (perhaps small) factor in the drive towards world-class productivity. Rather, it is a combination of social science and physical science factors that must be managed, if productivity is to improve. This gap analysis technique focuses on reactive and proactive job analyses to develop programmes of workplace change. Even when utilized in widely varying cultures, the model yields comparable results.     

Deirdre Mccloskey,Kirznerian Growth and The Role of Social Networks

This article expands on the view of Deirdre McCloskey that the economic growth of the Western world since the end of the eighteenth century can be explained by the process of entrepreneurial change as expounded by Israel Kirzner. This article argues that while Kirzner's approach to economic development is indeed fruitful, it should be augmented through the study of social networks, which McCloskey has largely ignored. When social networks are seen in the light of the Kirznerian process of entrepreneurship, they represent an important institution that relays information about the proper identification and perception of opportunities.