Application of International Public Sector Accounting Standards in Vietnam in Current Conditions

The objective of improving the state accounting system is to build a state accounting system based on a single and complete database which is applied uniformly across all public authorities and agencies from central to local. Such an accounting system must ensure a reliable and smooth flow of information among all the entities that take part in the preparation, allocation, execution, and finalization of the state budget. In order to improve the quality of financial information, to harmonize, and to develop accounting profession globally, the trend of international economic integration requires the standardization of accounting legislative framework among countries and first of all, the harmonization and unification of the preparation, presentation, and disclosure of financial information. Financial statements of each business in the private sector and financial statements of the government in the public sector in different countries should be transparent and presented in accordance with the accounting standards and principles and in line with international practices so that the financial information will be able to be compared and evaluated. Therefore, financial statements of each entity in the public sector and the consolidated financial statements of public sector entities issued by the government in different countries must be prepared and presented in a unified form to suit the international public sector accounting standards. Accordingly, with the application of the interview method in research, the main objective of this article is to focus on searching for the bases and consideration for the application of international public sector accounting standards in Vietnam in current conditions. This article consists of eight sections： （1） what are international public sector accounting standards？ （2） accounting entities of the public sector; （3） the limitations of current public sector accounting in Vietnam; （4） financial information to meet the requirements of state management and to comply with international practices; （5） the advantages of applying international public sector accounting standards in Vietnam; （6） the difficulties and challenges of applying international public sector accounting standards in Vietnam; （7） learning experiences from other countries; and （8） conclusion.     

Banking and the Macroeconomy in China: A Banking Crisis Deferred?

The downturn in the world economy following the global banking crisis has left the Chinese economy relatively unscathed. This paper develops a model of the Chinese economy using a DSGE framework with a banking sector to shed light on this episode. It differs from other applications in the use of indirect inference procedure to test the fitted model. The model finds that the main shocks hitting China in the crisis were international and that domestic banking shocks were unimportant. However, directed bank lending and direct government spending was used to supplement monetary policy to aggressively offset shocks to demand. The model finds that government expenditure feedback reduces the frequency of a business cycle crisis but that any feedback effect on investment creates excess capacity and instability in output.     

上海市房产税试点评价

研究目的：采用层次分析法构建一套评价指标体系对上海市房产税试点的成效进行评价,为政府完善房产税改革和进一步推进房产税试点扩围提供参考。研究方法：层次分析法（AHP）。研究结果：上海房产税改革试点。对房地产市场成交量有一定的短期调控作用,对房价的抑制作用不明显,对税收制度和地方财政收入的影响有限。研究结论：上海市房产税改革对房地产市场的调控未能达到预期,短期内不宜扩点。并提出了完善房产税改革的相关政策建议,做了相应的讨论与展望。     

建立进出口商品碳核查技术体系的前景分析

介绍了目前国内碳排放交易及碳核查市场的试行规则,初步探讨了对进出口商品进行碳核查的可能性以及检验检疫技术机构适时介入碳交易活动的机遇。     

A second warning by the club of Rome

The growth of managed care has been accompanied by calls for increased government regulation because HMOs and other forms of managed care are seen by the public as more concerned about controlling costs than with protecting the rights of patients to quality care. This paper applies a theory of health care rights and clinical evidence of managed care quality in an analysis of public opinion about managed care. The paper concludes that there is no persuasive evidence that managed care has resulted in a general deterioration in the quality of care and that, with one exception, restrictions imposed by managed care plans are consistent with a theory of health care rights. The paper concludes with the recommendation that public policy should dispense with attempts to fine tune managed care and address an unquestionable violation of health care rights, the failure to guarantee a minimum standard of care to some 43 million Americans.     

浅析楼顶高大模板支撑专项施工方案——以南宁市竹排冲旧泵房改扩建工程为例

文章以南宁市竹排冲旧泵房改扩建工程为例，通过对运行层梁板高大模板支撑进行受力计算与分析，并在实践中加以验证，保证了高大模板支撑体系的稳定与安全。     

西部工业企业环境意识调查研究——基于石嘴山市调查数据的分析

本文通过对当地工业企业及其有关人员的环境意识有关方面调查后认为,企业应提高各部门人员参与企业环境管理工作的积极性;地方政府推行环保生产中小企业是重点,应制定政策进行规范和引导当地企业的环境信息披露;各级地方政府在引进外资时还应注意避免发达国家对我国进行的环境侵害。     

EXPORT SUBSIDIES, COST DIFFERENTIAL AND PRODUCT QUALITY

This paper presents a vertical product differentiation model to examine the relationship between optimal trade policies and product qualities for different export countries under Cournot quantity competition as well as Bertrand price competition. We can also use this quality model to explain why Japan as a high production-cost country may have incentives to offer high subsidies. This is a case that cannot be explained by the strategic trade theory models à la Brander and Spencer (1985) or Eaton and Grossman (1986).     

World energy outlook: An assessment of long-term energy developments and related policies

The purpose of this article is two-fold. It provides a framework for understanding what happened in the recently failed effort to reform the U.S. medical industry. The guiding theme is that politicians, the public at large and social scientists framed the discussion in largely ritualistic terms: “bureaucratic reformers” advocated a federally regulated national health system: “market reformers” advocated a free market health system. This framing of the debate doomed meaningful reform, whether or not the Clinton plan had passed. Second, with this discussion as backdrop, a closely related problem is examined:1 why most social scientists failed to introduce more thoughtful, critical discussion into public debate. This part of the discussion draws on, though is not limited to, the author's experience of more than a decade with issues of health planning and policy,2 in medical industry reform in Omaha and in Nebraska.     

知此七事不枉一生

你有没有筹划一下自己的生活？还是做一天和尚撞一天钟，一切随遇而安？如果你没有明确的目标，就很可能失利。