Zur Reform der Pflegeversicherung: Einstieg in ein nachhaltiges und wettbewerbliches System

Bundesgesundheitsminister R?sler hat für 2011 eine umfassende Pflegereform sowohl der Leistungsseite als auch der Einnahmenstruktur angekündigt. Die Autoren dieses Beitrags machen den Vorschlag, die umlagefinanzierte Pflegeversicherung um eine kapitalgedeckte S?ule zu erg?nzen.     

Inter-temporal savings,current account trends and asymmetric shocks in a heterogeneous European Monetary Union

This paper contributes to the discussion on the European current account imbalances by analysing the intra-European trends since 1990 based on the theory of optimum currency areas. The authors show that German unification was the origin of not only the 1992–93 EMS crisis but also rising intra-European current account imbalances since 1999 that led to the European debt crisis. They argue that a reduced German current account surplus is in the interest of German taxpayers to contain financial risk, but that it would also impose austerity on the rest of Europe unless money supply expands even further.     

Current account deficits in Greece,Portugal and Spain — origins and consequences

In light of the shortcomings of the Stability and Growth Pact, there has been a recognition that a surveillance framework is needed which goes beyond fiscal issues to cover wider macroeconomic factors. The question arises whether the surveillance and connected reform criteria should be applied symmetrically, to all members of the eurozone, or whether they should specifically target countries with current account deficits.     

水库除险加固中水闸设计分析

水库除险加固设计中,水闸的加固设计应用很广,也是非常重要的,水闸的重点部位例如底板、闸墩等混凝土的控制分析也就变为尤为重要了.本文仅以底板部位易出现的问题入手,对如何进一步控制混凝土质量进行分析探讨.     

以国有商业银行为例探讨银行科学发展观

以国有商业银行为例探讨银行科学发展观.     

浅论企业会计成本管理与经济效益

随着我国市场经济体制改革的不断深入,各行各业都面临着激烈的市场竞争.加强会计成本管理,企业谋求经济效益以取得持续性的竞争优势,始终是现代企业管理必须考虑的首要问题.本文从现代成本管理方法内涵入手,分析当前我国企业成本管理中存在的问题,并据此提出具体改进措施.     

Beyond Contracts: Love in Firms

The traditional theories of the firm leave no room for love in business organizations, perhaps because it is thought that love is only an emotion or feeling, not a virtue, or because economic efficiency and profit making are considered to be incompatible with the practice of charity or love. In this article, we show based on an approach to the human action within the organization, that love can and must be lived in firms for firms to operate efficiently, be attractive to those who take part in them, and act consistently in the long run.     

Responsible Leadership Outcomes Via Stakeholder CSR Values: Testing a Values-Centered Model of Transformational Leadership

The Encyclical-Letter Caritas in Veritate by Pope Benedict XVI suggests to advance towards a new conceptualization of the tenuous relationship between economics and ethics, proposing a “new humanistic synthesis.” Where social encyclicals have traditionally justified policy proposals by natural law and theological reasoning alone, Caritas in Veritate gives great relevance to economic arguments. The encyclical defines the framework for a new business ethics which appreciates allocative and distributive efficiency, and thus both markets and institutions as improving the human condition, but locates their source and reason outside the economic sphere. It places a clear accent on the ontological connectedness of the economic and ethical dimensions of human action. It is the proper ordering of means towards the end of integral human development that allows mankind to leave a vicious circle of consumerism and enter a virtuous circle that applies the creativity fostered by markets. This vision implies a new model of business management that integrates considerations of vocation, purpose, and values at a theological level.