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131.
132.
In this paper we critically explore some of the arguments made by those social theorists who claim that we live in a new global economy defined by informational and technological flows, fluids and networks. By recourse to Marx's concept of fetishism we argue that these theorists often fetishise the very social changes in the global economy they are trying to describe. As a result, they articulate a ‘flat ontology’ of concrete and contingent relations that mistakenly claims to capture the most important dynamics of global capitalism. We reject this approach, preferring instead to see global capitalism as a dialectical flux between concrete and more abstract processes. These critical points are developed by drawing on Marxism to explore how these social theorists often reproduce unhelpful dualisms in social theory, how they fetishise technology, how some of their arguments run parallel to a management justification logic of the market world and finally how they present a limited explanation of global finance. 相似文献
133.
We derive a formal expansion for a distribution in terms of another distribution. As a particular case we get the formal Edgeworth expansion. The heuristic procedure that we present is used to obtain approximations for distribution functions of the Cramér-von Mises and Watson goodness-of-fit statistics. Finally we compare our results with some obtained in the literature. 相似文献
134.
Markus L·ffler 《海峡科技与产业》2010,(5):52-56
<正>更多物品中被嵌入传感器,从而获得了通讯能力。由此构成的信息网络能够创造新的业务模式,改进业务流程,并降低成本和风险。这就是物联网带来的冲击。在大多数组织中,信息都是沿着熟悉的路径传播。专有的信息存储在数据库里,并在报告中对其进行分析,然后沿着管理链逐级上报。信息还可以源于外部——从公共来源收集信息,从互联网获取信息,或者从信 相似文献
135.
Measuring the welfare effects of tax changes using the LES: An application to a carbon tax 总被引:1,自引:0,他引:1
This paper explores the use of a parametric approach to the measurement of compensating and equivalent variations resulting from price changes. The approach is based on the application of the Linear Expenditure System (LES) to each of a range of household income groups, rather than being based on a representative consumer. The method is then used to examine the distributional effects of a carbon tax, designed to reduce carbon dioxide emissions. The price changes resulting from a carbon tax depend on the carbon intensities of each good, which depend in turn on the nature of inter-industry transactions (the input-output matrix). The use of transfer payments to compensate for adverse distributional effects of a carbon tax is investigated, using social welfare functions based on equivalent incomes. 相似文献
136.
Review of World Economics - This paper addresses the impact of countries’ backward participation in global value chains (GVCs) on their current account balances. Our results, based on a large... 相似文献
137.
138.
Maria Antonia Garcia Benau Emiliano Ruiz Barbadillo Christopher Humphrey Walid Al Husaini 《European Accounting Review》2013,22(4):701-730
The 1990s in Spain have witnessed a significant shift in attitudes towards the role of auditing, with promises of more transparent reporting being replaced by talk of audit expectations gaps. This paper explores the changing atmosphere, both through an analysis of one of the most notorious scandals of recent times - involving the Banco Español de Credito (‘Banesto’) - and a more general review of the way the Spanish profession has responded to such downturns in public expectations of auditing. While at first sight, the profession appears to have become more defensive and the audit environment more competitive, the multinational accounting firms do appear to have strengthened their position in the Spanish audit market. Intriguingly, despite public expressions of concern with the quality and capabilities of auditing and the imposition of large fines on audit firms for inadequate audit work, proposed ‘solutions’ for improving audit quality include the establishment of a self-regulated audit regime and reductions in auditor liability. The Spanish experience allows for some timely reflections on the significance of an audit expectations gap and highlights the importance of viewing the audit function from an international perspective. 相似文献
139.
The article examines economic, political, and institutional determinants of privatization using a panel of 50 countries over the period of 1988–2006. Our sample includes developed, developing, and transition economies. Privatization activity is measured by the number of privatization deals as well as the revenue raised and analyzed using the negative binomial regression and Tobit regression respectively. Although more privatization activity is usually taking place in countries displaying satisfactory economic performance in some respect, the role of economic factors turns out to be limited. The results identify a number of political and institutional determinants but some effects are specific to a particular type of economy. For example, in developing countries, right‐wing governments are associated with privatizations while new, not necessarily right‐wing governments, are behind privatization in Eastern Europe. The role of financial development is also varied, with sound financial institutions related to successful privatization in developed and developing countries but not in transition economies. 相似文献
140.
Independent central banks are thought to be effective inflation hawks because they are run by technocrats with conservative monetary policy preferences. However, central bankers can only protect their independence by compromising with the elected officials who grant them their independence. Policy, therefore, is likely to be a weighted average of the preferences of the central bank and the government. Consequently, central bankers may be eager to help right‐wing governments stay in power and oppose the election of left‐wing governments. We show evidence from the United States that interest rates (a) decline as elections approach when Republicans control the White House, but rise when Democrats do; and (b) are sensitive to the inflation rate (output gap) when Democrats (Republicans) are in the White House. Thus, the Federal Reserve is a conditional inflation hawk. Since the Fed became operationally independent in 1951, the Republicans have exhibited a decided electoral advantage in presidential politics. 相似文献