Power and EDP departments: a case study

The productivity of white-collar workers in heavily computerized sectors of the economy has collapsed in recent years. This paper suggests that one reason for this involves inefficiencies generated by EDP departments, which have created systems of control enmeshing not only workers but senior management.     

The Impact of Mexico's Retraining Program on Employment and Wages

This article analyzes the impact and effectiveness of the Mexicanlabor retraining program for unemployed and displaced workers—Programade Becas de Capacitación para Trabajadores (PROBECAT).The strategy followed is to compare the post-training labormarket experiences of trainees with those of a comparison group—amatched sample of unemployed individuals who were eligible for,but did not participate in, PROBECAT. The results of this exercisesuggest that participation in PROBECAT reduced the mean durationof unemployment for both men and women trainees and increasedthe monthly earnings of men, but not of women. The results alsoindicate that the post-training earnings effect varied systematicallyby level of education attained, with the largest earnings increases(of about 28 to 37 percent) found for men with six to twelveyears of education.     

从财务分析入手做好企业的财务管理

强化财务管理理念、财务分析程序、财务分析方法,对于提高企业财务管理水平具有重要意义.     

Accounting History in Australia: A Survey of Published Works, 1975–99

Research in accounting history has expanded significantly in recent years. This paper reviews the recent development of accounting history in Australia through an examination of the relevant literature while recognizing the wider influence of Australian scholars in the international community of accounting historians. The survey is confined to works on Australian accounting history published in the period of 25 years between 1975 and 1999. These works are discussed using the literature classification framework provided by Carnegie and Napier (1996). Reviewing the literature in this way is expected to be of benefit to historians in general, particularly economic and business historians, and also accounting historians, while future directions for accounting history research in Australia are outlined following a brief critique of the literature examined.     

关于事权概念的几点理论认识

对事权概念进行多角度——内涵、外延、历史、现实分析。选择事权范围层面论述了事权范围变化的区间,从宏观、微观、主体、客体、历史、现实角度进行把握,得到事权研究的四个基本层次,这是研究事权的关键内容。最后,在理论分析的基础上,借鉴外国的经验,寻找处理我国事权概念的操作范围,以便指导中央与地方在财权与事权关系处理上的科学运行。     

业主委员会法律地位之探析

国务院2003年9月1日起施行的《物业管理条例》，将业主委员会界定为业主大会的“执行机构”，规定业主委员会可经业主大会授权代表全体业主行使物业管理权并维护全体业主的合法权益。《中华人民共和国物权法草案征求意见稿》将业主会议和业主委员会并行作为权力机构，这一冲突和各自的制度设计，在实践中存在诸多问题，有必要加以厘清。     

普惠金融距离视角下中国对“一带一路”OFDI的影响效应分析

普惠金融体系在"一带一路"中的完善与发展是"一带一路"倡议实现贸易畅通和资金融通的核心环节。基于此,采用2011-2018年"一带一路"51个沿线国家数据,测度沿线国家普惠金融发展水平及其与中国普惠金融发展水平的距离,并进一步考察普惠金融距离对中国向沿线国家对外直接投资的影响。结果表明:"一带一路"沿线国家普惠金融水平普遍较低,中国处于领先地位;普惠金融距离对中国向沿线国家对外直接投资具有明显不同的长短期效应;而就分层而言,中国对不同圈层国家对外直接投资的规模与流向受普惠金融距离影响效应存在显著差异。最后,依据实证结论,得出相关政策启示。     

Impact of Ownership Type on Environment–Strategy Linkage and Performance: Evidence from a Transitional Economy

In this study I contend that the ownership type has a significant impact on the environment–strategy configurations amongst different firms in a transitional economy. The influence of ownership type on the environment–strategy configuration is tested, based on an analysis of surveys of 201 managers from four types of companies in China: state‐owned, collectively‐owned, privately‐owned, and foreign joint ventures. Results support the central notion that each ownership type exhibits a distinct environment–strategy configuration, which in turn has important performance implications for the firms.