税务会计研究论文的实证分析

从1994年至2002年发表的税务会计研究论文有180多篇,本文通过对其内容、作者、发表时间、作者单位、发表期刊等方面进行实证分析,试图发现我国税务会计研究的一些规律,以期对我国今后的税务会计研究得出一些有益的启示。     

Indigenous livelihoods, slash-and-burn agriculture, and carbon stocks in Eastern Panama

Improved crop–fallow systems in the humid tropics can simultaneously sequester atmospheric carbon emissions and contribute to sustainable livelihoods of rural populations. A study with an indigenous community in eastern Panama revealed a considerable biophysical potential for carbon offsets in small-scale slash-and-burn agriculture through longer fallow periods, improved fallow management, secondary forest development, and agricultural intensification. Based on soil and biomass carbon measurements, estimated annual sequestration rates amount to 0.3−3.7 t C ha^− 1 yr^− 1. Despite such potential, the economic benefits of initiatives aimed at sequestration of carbon in the community are likely to be rather unequally distributed within the community. Heterogeneity in livelihood strategies and uneven asset endowments among households – factors often overlooked in the ongoing carbon and sustainable development debate – are expected to strongly affect household participation. Indeed, only the better-endowed households that have also managed to diversify into more lucrative farm and non-farm activities are likely to be able to participate in and thus benefit from improved crop–fallow systems that capture carbon. Economic, ethical, institutional, and technical concerns need to be taken into account when designing community carbon management and investment plans.     

Planning for competitive port expansion on the U.S. Eastern Seaboard: the case of the Savannah Harbor Expansion Project

With the expansion of the Panama Canal, port cities along the U.S. Eastern Seaboard are competing to attract the increased trade expected once the project is complete in 2015. Competition includes extensive investment in projects for port expansion, dredging, and multimodal transportation for greater hinterland connectivity, fueled in part by uncoordinated federal port investments without a larger strategic vision for national port and trade infrastructure. One of the competing ports is in Savannah, Georgia, which is the country’s fourth busiest container port. Savannah is about to embark on a $652 million project that will dredge thirty-two miles of the Savannah River from 42 to 47 feet to attract and accommodate Post-Panamax container ships. The paper analyzes the geographic coastal impacts of port competition, and looks at the unique circumstances of the Greater Savannah Metropolitan Region in planning for future growth of its port. The case illustrates the geographic tensions of uncoordinated maritime freight and logistics planning with fragile coastal and riparian ecologies. The dramatic interventions in port excavation also demonstrate how global forces of technological change and port expansions in other parts of the world are reshaping local geographies.     

票据市场:利率市场化的最佳途径

现阶段 ,票据市场作为货币市场的枢纽和与资本市场对接的桥梁 ,能够克服其它货币子市场在实现利率市场化方面的诸多缺陷 ,并且从利率的决定机制、传导机制及调整机制来看 ,票据市场都是利率市场化最有效的突破口。     

A protectionist foodgrain price policy : The case of rice in Panama

Panama has pursued a protectionist price policy for rice, with domestic prices well above the world market level. The government marketing authority purchases sufficient rice to support the established price level and stores or exports the surplus. Although producers benefit, this policy imposes significant costs on consumers, government expenditures and economic efficiency. One policy recommendation is to bring domestic prices in line with the international level. Although free trade is one possibility, a market stabilization programme could be retained. At a minimum Panama's rice price should reflect domestic demand and not production costs. The unfavourable rice-fertilizer price ratio also deserves attention.     

The Violence of Abstract Space: Contested Regional Developments in Southern Mexico

The article proposes a reinterpretation of Henri Lefebvre's concept of abstract space, emphasizing the significance of the ‘violence of abstraction’ within the concept itself, and within the concrete process of the capitalist production of space. This interpretation of abstract space is developed through the case of the Plan Puebla Panama (PPP) as an ‘actually existing’ abstract space. Launched in 2001 and abandoned in 2008, the PPP was a regional development programme for southern Mexico and Central America, which aimed to transform this region from a peripheral zone of peasant agriculture and social unrest into a modernized node of the global economy through the construction of infrastructure networks and the restructuring of economic activity. Focusing on southern Mexico, I explore the symbolic, structural and direct forms of violence embodied in the PPP: its abstraction from the lived spaces of the region; its incorporation of the region into global circuits of capital; and its repression of a network of place‐based resistances.     

The plight of accounting education in Australia: a review article ∗

This paper summarizes the history and effects of the Australian Government's higher education lsquo;reformrsquo; agenda on the accounting discipline. After providing a brief historical perspective, the paper summarizes the contents of the Task Force for Accounting Education in Australia, a Report commissioned by the two major Australian professional accounting bodies. An overview of the Government's higher education Green and White Papers and their implications for the accounting discipline in higher education, is then provided. We then survey some of the key recommendations of the Report of the Review of the Accounting Discipline in Higher Education(The Mathews Report), an enquiry commissioned by the Australian Government after an intensive lobbying campaign by the accounting profession. The paper concludes with summary contents.     

The Reason Why: The English Constitution and the Latent Promise of Liberty in the History of Accounting

In 1215 Magna Carta determined freedom from executive oppression, or liberty, as the essential principle of the English Constitution and parliament as the bulwark against executive attempts to diminish the liberty of individuals. This constitutional precedence of liberty was confirmed after the Revolution in 1688 by the constitutional settlement which strengthened the financial accountability of the executive to parliament. Regular accounting for military expenditures especially became a critical component of the new accountability measures. Despite the overwhelming significance of liberty for the English Constitution and the contributions of accounting to preserving liberty, public sector accounting continues to attract few accounting historians. As a consequence, the vast historical resources contained in British Parliamentary Papers and the records of parliamentary debates continue to go largely unnoticed by all but a few accounting historians.