Waar staan wij?

Dit artikel is grotendeels gebaseerd op een door schrijver dezes voor een aantal wetenschappelijke medewerkers van het Centraal Planbureau in December 1946 gehouden lezing.     

The Attractiveness of the EMU Exchange Rate Stabilization Program

One of the arguments for a monetary union is that it reduces the variability of exchange rates. This paper demonstrates that the welfare gain that EU countries can expect to gain from the move to a single currency is moderate. The gains from exchange rate stabilization are limited by imports of foreign consumption goods and borrowing by governments. Furthermore, exchange rate stabilization may imply a welfare loss as the removal of non-zero exchange rate expectations deprives investors of the opportunity to speculate on expected-rate-of-return differentials. Numerical simulations suggest that the welfare gain from exchange rate stabilization for the average EU country is equivalent to a 0.9 percent rate of return on portfolio wealth.     

Examining alternative futures: Theoretical considerations

In consequence of world population growth, technological dependence and natural resource depletion, mankind, especially in the developed world, which operates with a free-trade tradition, faces unprecedented challenges to civilised survival. Following the Harrison Brown precedent in assessing the dynamics of social systems' responses to survival pressures, the authors have selected themes of theoretical social science and juxtaposed them for insights into the nature of and paths to our collective future, here characterised in three alternative scenarios.     

IBM:弄潮游戏市场

IBM半导体正从玻璃房扩展到家庭房。“没有人因为购买IBM的产品而被解雇”这句话仍然适用。这意味着更多的ASIC(专用集成电路)、处理器和系统级存储芯片(SoC)。很多分析家相信,随着更多的功能集中在单芯片上,SoC系统级存储芯片将在     

Economische Planning

Praeadvies voor het Congres over Maatschappelijke Planning, dat onder leiding van het Instituut voor Sociaal Onderzoek van het Nederlandse Volk op 11 October 1947 te Amsterdam zal plaats vinden. Teneinde elk misverstand te voorkomen, zij hier opgemerkt dat dit praeadvies slechts de persoonlijke mening weergeeft van schrijver dezes en dus niet die van het Centraal Planbureau of van enigerlei andere offici?le instantie.     

Integrating business risk into auditor judgment about the risk of material misstatement: The influence of a strategic-systems-audit approach

Auditing standards direct auditors to consider business risk and other risk factors when they evaluate the overall risk of material misstatement during the planning phase of an audit. Large audit firms generally use either a strategic-systems approach (SSA) or a transaction-focused approach (TFA) to evaluate misstatement risk. This study used data from a laboratory experiment to examine whether (1) being trained to use either SSA or TFA and (2) analyzing information organized in an SSA or TFA format influence the extent to which auditors integrate knowledge of business risk into their judgment about the likelihood of financial misstatement. Only auditors trained to use SSA who analyzed information provided in an SSA format effectively integrated business risk assessments with their assessment of the risk of material misstatement.     

Some Additional Comments on the Sources and Measurement of the Benefits of Small Business Assistance Programs

This article continues a longstanding debate between the authors and Dr. William C. Wood on the usefulness of a particular application of cost-benefit analysis to evaluate small business assistance programs. We provide further discussions of the measurement of primary and secondary benefits with specific reference to the illustrative cases Wood presented in his 1999 article. We then review Wood's suggestions for improvements to small business program evaluations and discuss the progress made in recent evaluations of small business assistance programs. Finally, we reiterate the importance of innovation as an additional source of "secondary" benefits to the economy.     

Reversing the decline? the TGWU's Link Up campaign

Here the author presents a case study of the TGWU's Link Up campaign, examining its implementation and providing an evaluation of its effectiveness. The article concludes that whilst the initial organising gains were limited, the campaign must be seen as part of the longer-term development of the union.