中韩两国自贸区战略对比及双边自贸区谈判展望

作为东亚重要的经济体,中韩两国近年来都走在积极推进对外自贸区建设,并取得了较大进展。尽管两国对外贸易依存度都处于较高的水平,但由于经济规模、贸易规模的差异,两国的自贸区战略也存在很大的差异。通过分析中韩两国的自贸区战略,可以发现中韩之间构建自贸区将是下一步双方战略的交汇点。尽管自贸区的达成会造成双方国内行业利益的分配不均,但双方政府可以通过在自贸区谈判中采取必要的例外或过渡期安排来完成双边的自贸区构建。     

COST PASS‐THROUGH IN DIFFERENTIATED PRODUCT MARKETS: THE CASE OF U.S. PROCESSED CHEESE*

In this paper, we estimate a mixed logit model for demand in the U.S. processed cheese market. The estimates are used to determine pass‐through rates of cost changes under different behavioral regimes. We find that, under collusion, the pass‐through rates for all brands fall between 21% and 31% while, under Nash‐Bertrand price competition, the range of pass‐through rates is between 73% and 103%. The mixed logit model provides a more flexible framework for studying pass‐through rates than the logit model since the curvature of the demand functions depends upon the empirical distribution of consumer types.     

IS EAST ASIA FIT FOR AN OPTIMUM CURRENCY AREA? AN ASSESSMENT OF THE ECONOMIC FEASIBILITY OF A HIGHER DEGREE OF MONETARY COOPERATION IN EAST ASIA

This paper attempts to make a contribution to the recent search for a suitable assessment of the economic feasibility of a higher degree of monetary cooperation in East Asia. By using a structural vector autoregression approach as well as a generalized purchasing power parity approach, we find that a larger group of appropriately selected East Asian economies does satisfy the macroeconomic conditions for forming an Optimum Currency Area (OCA). The East Asian group consists of four ASEAN countries (Indonesia, Malaysia, Singapore, and Thailand) and four Northeast Asian economies (Hong Kong SAR, Japan, Republic of Korea, and Taiwan). This finding presents a striking contrast to the existing research results whose policy recommendation has generally been that countries in East Asia should start with a smaller subgroup currency area. It is time that many East Asian economies as a region made a serious effort to pursue a higher degree of monetary cooperation among themselves for forming an OCA.     

On the Asymmetric U‐Shaped Relationship between Inflation,Inflation Uncertainty,and Relative Price Skewness in the UK

We investigate the asymmetric relationships between aggregate inflation and the second and third moments of the cross‐sectional distribution of relative prices using a modified Calvo pricing model with regime‐dependent price rigidities. Calibration experiments reveal that the inflation‐standard deviation and inflation‐skewness relationships exhibit U‐shaped asymmetries around the historical mean inflation rate. UK sectoral data support our results. We conclude that monetary policy should target an inflation rate proximate to the (common) minima of these nonlinear relationships and that core inflation measures should not be used for policy purposes as they exclude much of the information contained in the higher moments.     

FUZZY ACTIVITY BASED COSTING: A METHODOLOGY FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS

Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system. This paper introduces the concepts behind FABC, discusses the FABC system development process, and presents a FABC system that was developed for a mid-sized pharmaceutical company. Compared to ABC analysis, the developed FABC system provides additional and more valuable decision making information to the company.     

A CLIOMETRIC REVOLUTION IN THE ECONOMIC HISTORY OF KOREA: A CRITICAL REVIEW

Cliometric approaches to the economic history of Korea have emerged as a distinctive trend from the mid‐1990s. They have quickly made profound changes to our understanding of Korea's economic history from 1700 to 1945. The most remarkable include identifying the long‐term decline of agricultural productivity from around 1800, the subsequent upswing in economic development from the late nineteenth century, and the continuing growth during the Japanese colonial era, 1910–45. We survey primarily the Korean language literature that reports the achievements of this cliometric movement and speculate about the future research agenda.     

物流业上市公司的盈余管理模式研究

针对中国物流业的发展现状,以分析上市公司盈余管理的动机为起点,对物流业的盈余管理模式进行剖析.     

物流业上市公司的盈余管理模式研究

针对中国物流业的发展现状,以分析上市公司盈余管理的动机为起点,对物流业的盈余管理模式进行剖析。