Working-time reduction and employment: experiences in Europe and economic policy recommendations

The paper seeks to evaluate the evidence on the employment effectsof the collective working-time reductions in Europe over thepast 20 years. While theoretical analyses produce contradictoryassessments, most empirical studies show positive employmenteffects but take insufficient account of these conditions underwhich the reductions in working time were implemented. Theseconditions for the success of collective working-time reductionsinclude an active training policy designed to minimise skillshortages in the labour market, the modernisation of work organisation,wage increases in conjunction with productivity gains and amore equal income distribution.     

Differential reporting in Germany - A historical analysis

Based on a contingent perspective of accounting change, this paper reviews the historical development of differential reporting in Germany, by drawing on primary and secondary sources. The main objective of the paper is to shed light on the driving forces and main influential parameters that have shaped the existing differential reporting framework. This historical approach supplies interesting insights for the current discussion on differential reporting in Germany produced by the EU Regulation on the application of International Accounting Standards.     

Using volume to prove Sperner’s Lemma

We provide a novel proof of Sperner’s Lemma that is intuitive and elementary if certain simple properties of Lebesgue measure are known. The research of A. McLennan is partly funded by the Australian Research Council grant DP0773324. This paper was partly written while he was a member of the Discipline of Economics, The University of Sydney. McLennan also gratefully acknowledges the hospitality of the Economic Theory Center of the University of Melbourne. The research of R. Tourky is partly funded by the Australian Research Council grant A00103450. This paper was partly written while he was a member of the Department of Economics, Purdue University.     

信贷市场非均衡对需求者与供给者的影响

信贷市场非均衡将改变企业与金融机构的行为 ,降低资源配置效率 ,增加企业与银行的经营成本。“超贷”与“惜贷”都是信贷市场非均衡现象 ,不以利润最大化为目标是导致“超贷”、“惜贷”现象的根本原因。     

论《全明散曲》所收散曲的体式及其特征

谢伯阳先生主编的<全明散曲>,展示了明代散曲的全貌,是目前收录明代散曲最全的集子.然而<全明散曲>中收录的明代散曲体式却鲜为人知,这里分三部分叙述:名称与分类;宫调与曲牌;用韵与语词,旨在揭示明代散曲体式的概貌.     

我国会计行业如何面对WTO的挑战

随着世界贸易组织 (WTO)的大门向我国打开 ,一个重大的现实课题赫然摆在我国会计理论界和实务界的面前。加入WTO会给我国会计带来哪些挑战 ?我们将如何应付 ?本文就此问题提出观点。     

长株潭两型社会建设中失地农民培训问题探析

随着长株潭两型社会建设的不断推进,这三个地区大量的农村集体土地被征用,大量农民加入到失地农民的队伍中。通过培训帮助失地农民掌握一门技能,提高他们的生存及就业、创业能力,是社会和谐发展的需要,是两型社会建设的客观要求,也是其自身可持续发展的需要。目前,对失地农民的培训工作还处于探索阶段,有必要加强和改进。长株潭两型社会建设中失地农民的培训工作,应立足于长株潭两型社会这一背景,增强失地农民就业和创业的竞争力。     

试论政府网络新闻发言人的角色——兼及政府网络新闻发言人与传统政府新闻发言人的异同

政府网络新闻发言人在一些地方已经开始试水,但是学术界对这一问题的研究还没有及时跟上。政府网络新闻发言人必然有其存在的必然性,政府网络新闻发言人与传统政府新闻发言人是否有区别,如果有又在何处？它在当前及其以后该怎样发展,应当承担起何种角色以及如何有效的发挥其作用？对于这些问题还有待于探讨。     

从肯尼斯·伯克新修辞理论看温家宝总理演讲的话语动机

本文从西方新修辞学视角入手,以温家宝总理哈弗大学演讲语料为研究对象,借鉴修辞学家肯尼斯·伯克的戏剧五位一体理论,分析公众演讲的模式,挖掘演讲背后的深层动机。     

国家审计在反腐败中的作用透视——以捷克为例

防范与揭露腐败,是国家审计义不容辞的责任,也是国家审计参与国家治理的重要途径。捷克最高审计署依法参与反腐败的经验与做法,在国有企业财务收支、政府采购合同和欧盟资金管理等方面的审计实践,尤其是针对腐败的预防提出的建设性的要求,可以为我国国家审计所借鉴。另外,捷克最高审计署为了提升自身的反腐败审计水平,在加大对员工信息化审计培训的同时,积极参与国际反腐败审计的合作,取得了一些成果。我国国家审计可以借鉴捷克最高审计署的反腐败审计经验,更好地参与国家治理。