国际内部审计执业准则修正草案探讨

2008年1月公布的国际内部审计执业准则修正草案与原轨业准则相比，在结构和内容上都有较大变化，有助于内部审计质量的追一步提高。为了更好地理解该准则修正草案，本文对其修正前后内容进行了对比分析，井指出修正意义及影响。     

银行业市场约束初探

市场约束主要是通过银行的债权人或所有者对不稳健银行的逆向反应来起作用的 ,它可以有效地弥补官方监管的局限性 ,并能促进商业银行加强内部管理。市场约束作用的发挥需要一定的前提条件。只有将市场约束、官方监管与内部管理有机地结合 ,才能使监管效率达到极大化。     

垄断行业工资改革的可行性研究——基于国际垄断行业视角

在垄断行业中,员工的工资一般高于其他行业,表现出收入分配的不平等.引起垄断行业工资问题的原因很多,垄断行业工资问题也对社会经济各方面产生着重要影响,导致公共福利受损,减少了劳动者的流动及其对人力资本的投入,加剧了社会收入的不公平.对于垄断行业工资所引发的种种问题已经受到社会各界的重视,各国政府已开始采取措施解决这些问题,把竞争机制等改革引入垄断行业.     

Governmental Control of Externalities,or the Prey Eats the Predator

This paper argues that Gunnar Myrdal's theory of the state fruitfully elucidates which set of factors contributed to the transformation of the Welfare State into what James K. Galbraith has described as the modern Predator State. Myrdal employs the circular cumulative causation hypothesis (Berger forthcoming; 2008; Berger and Eisner 2007) to explain the evolution of the state as the result of multiple interrelated factors. Myrdal's evolutionary-institutional analysis of the state is found to be compatible with Galbraith's (2008) recent Veblenian approach in that it highlights the role of corruption (pecuniary considerations) in the relationship between big business (the "organized sector") and government.     

消费者金融行为、消费者金融教育和消费者福利

消费者金融行为的研究是一个多学科的研究领域,并在近十年来开始得到主流经济学和金融学的重视。消费者金融行为的研究集中在如何定义、描述、理解和预测、改变、发展,以及比较消费者的金融行为。本文从上述六个方面对美国关于消费者金融行为的研究进行了简要综述,并讨论了消费者金融行为与消费者金融教育、消费者福利之间的关系。最后,对中国消费者金融学的研究提出了几点建议,希望对中国消费者金融学领域的发展有所贡献。     

The welfare effects of mobile termination rate regulation in asymmetric oligopolies: The case of Spain

This paper examines the effects of mobile termination rate regulation in asymmetric oligopolies. It extends existing models of asymmetric duopoly and symmetric oligopoly where consumer expectations about market shares are passive. First, demand and product differentiation parameters are calibrated using detailed data from the Spanish market from 2010. Next, equilibrium outcomes and welfare effects under alternative scenarios of future termination rates are predicted. Lowering termination rates typically lowers profits of all networks and improves consumer and total surplus.     

The impact of different fibre access network technologies on cost,competition and welfare

Using a novel approach to the evaluation of new network technologies that combines an engineering cost model with a differentiated multi-player oligopoly model with wholesale access regulation this article evaluates the choice among different Fibre-to-the-Home (FTTH) architectures. The cost modelling relies upon an engineering bottom-up approach that feeds into a competition model. For addressing competition the pyramid model was chosen, which is an extension of the Hotelling model to multiple firms/services. The paper solves for price setting Nash equilibria between an incumbent, wholesale-access-based entrants and cable as an additional fully integrated network competitor. Welfare tradeoffs are highlighted with respect to cost differences and QoS differences between the various FTTH architectures and between the modes of regulation. According to the analysis architectures that can be unbundled (and that allow for greater speeds) outperform, from a social welfare perspective, architectures that (realistically) allow only for bitstream access.     

Equilibria under deferred acceptance: Dropping strategies,filled positions,and welfare

We study many-to-one matching markets where hospitals have responsive preferences over students. We study the game induced by the student-optimal stable matching mechanism. We assume that students play their weakly dominant strategy of truth-telling.Roth and Sotomayor (1990) showed that equilibrium outcomes can be unstable. We prove that any stable matching is obtained in some equilibrium. We also show that the exhaustive class of dropping strategies does not necessarily generate the full set of equilibrium outcomes. Finally, we find that the ‘rural hospital theorem’ cannot be extended to the set of equilibrium outcomes and that welfare levels are in general unrelated to the set of stable matchings. Two important consequences are that, contrary to one-to-one matching markets, (a) filled positions depend on the equilibrium that is reached and (b) welfare levels are not bounded by the optimal stable matchings (with respect to the true preferences).     

Management problems in welfare services: the role of the “social entrepreneur” in home-help for the elderly, the Valby case

This article deals with the management problems of the traditional welfare state. The article is based on observations and interviews with employees in the home-help service for the elderly in Valby, a suburb of Copenhagen. On the basis of observations and interviews, and with reference to various relevant studies, the history of home-help in Denmark is examined as a “narrative” in order to uncover critical problems and incidents. In Valby an attempt has been made to promote flexibility and interaction with clients, rather than a standardisation of the services offered. The practical expression of this approach can be seen in the shape of a new entrepreneurial role in management, what I call the social entrepreneur. I discuss briefly how support for this new role can be institutionalised. At the theoretical level, I analyse the Valby case using the theory of flexible specialisation. However, the Valby case illustrates the contextual limitations of this theory and the need to complement the approach with an understanding of management problems at the practical level.