Quasi‐legal commerce in southeast asia: Evidence from myanmar

The historical absence of formal political borders in the mainland Southeast Asian region, combined with the nature of the geography, mean that unofficial and illegal forms of crossborder movement and economic activities are pervasive and significant throughout the region. This is particularly true in Myanmar (formerly Burma), where pressure on international firms to comply with a boycott of the country, togeth‐er with the covert activities of the government conspire to make border trade a viable form of international business. Although illegal trade such as smuggling is perhaps a universal feature of international economic activities, what is more interesting is the phenomenon of quasi‐legal trade, which includes such activities as parallel importing and reimporting, and advertising by proxy. In many cases, there is evidence that multinational firms collude with distributors, quasi‐legal importers, and government officials to enable the continuation of the marketing of their brands within a country in which this would otherwise be prohibited. This article reports on research conduct‐ed in Myanmar during 1997 and 1998 concerning this issue. The study included a wide‐ranging program of qualitative research with in‐depth interviews of leading overseas executives, intermediaries, and government officials. This research in Myanmar is unique, and it was conducted under considerable difficulties and extreme need for security and provision of confidentiality. In describing the role of multinational companies and others in pursuing quasi‐legal border trade, the article makes a significant contribution to the understanding of the business environment in Myanmar and, more generally, in Southeast Asia. The wider implications of this for international marketing are also described. ? 2001 John Wiley & Sons, Inc.     

注册会计师审计行为的优化研究——基于“审计文化”视角

注册会计师审计是市场经济发展到一定阶段的产物。随着市场经济的日益复杂化,经济利益和审计责任的冲突往往会影响注册会计师的审计行为,导致注册会计师审计舞弊现象屡见不鲜,注册会计师审计职业信誉受损。该文试图从会计师事务所这样一个特定的组织出发,探讨审计文化的内涵及其组成要素,并基于对审计文化与审计行为关系的理解,提出了优化审计行为的审计文化构建措施。     

流动性过剩的测度

政策制定者有需要了解流动性过剩的程度.本文在澄清了流动性过剩本质的前提下,提出了流动性过剩测度的方法,测度的结论是我国的微观流动性很长时期就一直处于过剩状态,我国宏观流动性有时是过剩的,有时是短缺的,过剩的时期多于短缺的时期.     

A monthly econometric model of the transmission of the Great Depression between the principal industrial economies

This article describes and estimates, with monthly data, a model of the economic interactions between the United States, the United Kingdom, France and Germany over the years 1927–1936. Despite the radically different economic environment, the model shows broadly similar qualitative and dynamic responses to policy instruments and other changes to those of multi-country models estimated on more recent data. The model is simulated to assess the causes of the Great Depression and the particular contribution of European and American policies to the slump. Optimum strategic policy equilibria are then computed. They point to the mismanagement of the US economy as the principal cause of the depression, although French and German policies were also harmful. British policymakers performed rather well, but their economy suffered because of the other countries’ policy errors.     

全球化下经济摩擦及其应对的再探讨

本文从全新角度探讨了经济摩擦产生的战略与战术原因,并就如何把握和解决中外经贸摩擦,确保中国经济在多边贸易体系与双边贸易环境中持续稳定地增长提出了建议。     

自主课堂在提高教学水平中的实用价值

自主有效课堂是一种充分发挥学生的主观能动性,使学生在动中学习,在学习中发展的一种新型课堂。它旨在培养自主的学习者,也就是能够进行有意义的学习并养成终生爱好学习的学习者。积极的课堂氛围是造就自主有效课堂的有效途径。     

低碳经济视角下的新兴战略性产业选择研究

本文以全球气候变化为研究背景,对建设低碳的必要性、低碳经济需要的产业转型进行论述。新兴战略性产业具备新时期下的低碳经济属性,发展低碳经济应当与新兴战略性产业选择相结合,培育新兴战略性产业也需要在新形势下发展低碳产业。因此,新兴战略性产业选择的依据和低碳经济的区域发展模式需要进行系统分析、充分论证并通过政策引导实现。     

制度变迁视阈下的政治企业家

政治企业家是当前新制度经济学在研究制度变迁时常用的一个概念,研究政治企业家对于理解人类社会制度规则的生成和演变机制有重要意义。政治企业家作为制度变迁的关键行动者,通过权力因素与经济企业家区别开来。政治企业家并非外在于制度结构,而是内含于制度变迁模型,并且内生于制度的非均衡。鉴于政治企业家被内嵌于制度环境并被制度环境所形塑,故而只能在有限边界内寻求制度变迁,通过主观模型影响制度变迁方向,但其活动的结果并非总是有效率的。     

What Drives the Relationship Between Financial Flexibility and Firm Performance: Investment Scale or Investment Efficiency? Evidence from China

Financial flexibility helps improve firm performance. By using data from Chinese listed companies, we examine whether investment scale or investment efficiency drives the relationship between financial flexibility and firm performance via a special mediator testing method that is widely used in the psychology literature (Baron and Kenny, 1986). We find that financial flexibility has a significant and positive effect on both investment and firm performance. However, investment scale rather than investment efficiency seems to drive firm performance. This finding helps us understand that Chinese companies tend to emphasize investment expansion more than they do investment efficiency to improve firm performance.