Fit für den Arbeitsmarkt der Zukunft?

Zusammenfasung  Fehlzeitenentwicklung im Berufsfeld Pflege — Die zunehmende ?konomisierung der Krankenhauslandschaft und die bekannten demografischen Ver?nderungen in der Gesellschaft lassen den Bedarf an Pflegeleistung steigen, bedeuten für Pflegende sich wandelnde Arbeitsbedingungen und für Krankenh?user ver?nderte Altersstrukturen der Mitarbeiter. Literatur unter Kontext auf www.heilberufe-online.de     

Economics in the Backyard: How Much Convergence is there between China and her Special Regions?

This paper tests the hypothesis that the links and dependency relationships between China and her special regions have changed over the past 20 years with the industrialisation of China, and the emergence of Taiwan as a source of investment and sophisticated manufactures, and Hong Kong as financial centre and supplier of services. Has this changed the size and direction of spillovers in the region, and has it curtailed or eliminated American economic leadership? We use time‐varying spectral methods to decompose the links between six advanced Asian economies and the US. We find: (a) the links with the US have been weakening, while those within a bloc based on China have strengthened; (b) that this is not new – it has been happening since the 1980s, but has now been reversed by the surge in trade; (c) that Taiwan is more integrated with, and dependent on, the Chinese economy, while Hong Kong continues her separate development based on specialisation and comparative advantage; (d) that the links with the US are rather complex, with the US able to shape the cycles elsewhere through her control of monetary conditions, but the China zone able to control the size of their cycles; and (e) there appears to be no real evidence that pegged exchange rates encourage convergence; in fact the reverse may be true.     

Economic Integration and Manufacturing Concentration Patterns: Evidence from MERCOSUR

Over the past two decades, Argentina, Brazil, Paraguay, and Uruguay have implemented unilateral trade liberalization programs and formed MERCOSUR. The effects of these reforms on production structures in these countries have not received a great deal of attention. This paper analyses patterns of relative manufacturing concentration in Argentina, Brazil, and Uruguay over the period 1985–1998. Our results indicate that localisation of demand and comparative advantages are the main driving forces of these patterns. The establishment of MERCOSUR has fostered the relative importance of factor endowments and production linkages in shaping the spatial distribution of manufacturing in the above three countries. JEL Classification Numbers: F14, F15, L60, C23     

Zieloptimale Jahresabschlussplanung durch Einsatz mehrperiodiger bilanzpolitischer Entscheidungsmodelle

Zusammenfassung In den neunziger Jahren wurden in der betriebswirtschaftlichen Forschung computergestützte Entscheidungsmodelle entwickelt, die der Planung eines handels- und/oder steuerrechtlichen Jahresabschlusses dienen und eine zieloptimale Ausübung der bilanzpolitischen Spielr?ume sicherstellen. Die Modelle haben eine einperiodige Betrachtungsweise. Da die in der Gegenwart ausgeübten Wahlrechte und Ermessensspielr?ume i.d.R. in sp?teren Perioden Sekund?rwirkungen entfalten, ergibt sich die Notwendigkeit, auch die Effekte auf die Folgeperioden zu betrachten. In dem vorliegenden Beitrag wird daher gezeigt, wie eine Erweiterung des zeitlichen Betrachtungshorizonts der Entscheidungsmodelle auf vier Perioden vorgenommen werden kann. Das entwickelte Modell kann wertvolle Hilfestellung bei der Planung des Jahresabschlusses leisten und optimale L?sungen berechnen, die manuell nur schwer zu ermitteln sind. Durch die mehrperiodige Betrachtungsweise wird erreicht, dass auch in der Zukunft noch bilanzpolitische Man?vriermasse in ausreichendem Ma?e zur Verfügung stehen wird.

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Summary In the 1990s computer-aided decision models were developed, which were geared towards planning annual accounts for commercial and/or tax law purposes and ensured a target-optimum exertion of accounting policy latitudes. The models used a single-period approach. Due to the fact that option rights exerted in presence will cause converse impacts in future periods, the effects in the following periods must also be considered. This essay demonstrates how the periods under observation of the decision models can be extended to four periods. The developed models provide support on planning of annual accounts and calculate optimum solutions. Due to the complexity of the correlations which are involved, it is improbable that optimum accounting policy decisions can frequently be attained manually. The multi-period approach ensures, that in the future sufficient accounting policy working fund will be available.

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