风险导向审计模式下内部审计的变化分析

风险导向审计是内部审计发展的最新动向。新的审计模式倡导新的审计理念,新的审计理念必将引导内部审计发生诸多变化。为了在内部审计中有效推行风险导向审计模式,需要对风险导向审计模式下内部审计的变化进行分析,指出在以风险为核心的新审计理念下,内部审计所发生的明显变化。     

Missing pieces: an overview of the institutional puzzle

Institutional development has become a core component of international development programmes. Yet, institutional reforms have, to date, had a disappointing impact on poverty reduction in the South. The causality of the links between institutions and poverty reduction and how exactly the institutional environment and development outcomes affect each other is still unclear. A lack of analytical consensus has resulted in vague policy recommendations and a dearth of clear operational guidelines for international development practitioners. This article provides an overview of the main current institutional development debates and gaps in existing research, and identifies some key organisations working on institutional issues in the academic and practitioner spheres. Copyright © 2006 John Wiley & Sons, Ltd.     

Investments in Global Warming Mitigation: The Case of “Activities Implemented Jointly”

This paper examines bilateral cooperation between developed countries (home country) and developing countries (host country) to reduce greenhouse gas emissions and to enhance carbon dioxide sinks. With the home-host country pair as the unit of analysis, our logistic regression model examines 158 Activities Implemented Jointly (AIJ) investment projects from 1993 until 2002 across 2541 country-pairs. Because the marginal costs of reducing emissions may be lower in developing countries, the AIJ projects served as a policy laboratory to assess whether such investments might be advantageous to both countries in the event future regimes allowed emission credits from such bilateral projects. Instead of investing in home countries where maximum pollution reductions (or carbon sequestration) might be possible, home countries invest in locations where they can conduct their policy experiments at low transaction costs. Prior trade and aid relationships were used as a proxy. Regarding energy projects, location decisions are driven by home countries’ desire to reduce air pollution that they receive from abroad. Geography – proximity of a host country to a home country – in interaction with host country's coal production, is a very important driver of location decision in AIJ energy sector projects. Location of sequestration projects is impacted by the host country's potential for avoiding deforestation as well as by previous aid and trade patterns between a home and a host country. Proximity is not important in this case.     

Between Domestic Learning and External Coercion: Budgeting and Fiscal Management Reform in Greece

ABSTRACT

The article examines the interplay between external pressure and domestic learning through a case-study of Greek budgetary and fiscal management reform. Pre-crisis, budgetary management inadequacies were not efficiently addressed, mainly due to lack of awareness of problems, a low uncertainty environment and a strong political propensity to maintain discretionary use of financial resources. In contrast, crisis-era bailout conditionality represented a drastic change in the environment, increasing uncertainty and encouraging domestic openness to reform. The fiscal governance framework was significantly transformed, to a point of paradigm change. While there is no doubt regarding the impact of external pressure, the analysis highlights certain aspects that point to a domestic learning process, though variable in different parts of the political-administrative system.     

Mobile phones and self-determination among Muslim youth in Uzbekistan

ABSTRACT

This paper examines the new ways to navigate family power dynamics among Muslim youth in contemporary Uzbekistan. Migration of labour from Uzbekistan increased rapidly in the 2000s. When young workers began to experience the freedom of making their own decisions in their everyday lives after migration, they became uncomfortable with the elders of the household making decisions on everything from daily chores to serious matters concerning their families. Youth who continued to live in Uzbekistan also expanded their areas of self-determination, such as in choosing their spouses, by securing private space through the use of mobile phones. The mobile phone can be an effective tool to improve the position of young wives, who tend to have the lowest status in the husband's family. Thus, the existing hierarchy or classical patriarchy in Muslim families can be navigated, challenged and circumvented by the use of mobile phones among the youth today.     

WTO背景下中国行政法治理念之转变

“入世”不仅是我国经济发展的重要里程碑,同时也是我国行政法治建设的重要里程碑。“思想是行动的先导”,为适应WTO规则,我们必须转变行政法治理念,实现从“管理”行政向“服务”行政、“治民”行政向“治官”行政、“万能”行政向“有限”行政、“黑箱”行政向“阳光”行政、“命令”行政向“契约”行政的转变。     

Trade Measures and Climate Compliance: Institutional Interplay Between WTO and the Marrakesh Accords

This article examines the potential of trade measures to induce more climate-friendly policies, focusing on the relationship between global trade rules and the Kyoto climate regime. At the core of this interplay is the normative consistency of trade-related rules in the two regimes and any hierarchical relationship between them. The stronger clout of the WTO and its compulsory dispute settlement system suggest that issues involving competing claims would be referred to WTO bodies. Such bodies have so far been restrictive regarding the exceptions in WTO agreements to the general ban on embargoes and discrimination. The normative compatibility of the two regimes will also depend on their participatory interplay, specifically how they differentiate groups of actors as to rights and obligations. Non-members of WTO receive the least protection, and their vulnerability to climate-related trade measures is largely determined by their interdependence with states that consider employment of such measures. Among WTO members, the findings of a dispute settlement body would presumably differ depending on the status of the target under the Kyoto Protocol. A non-complier with Kyoto commitments would be more shielded than a non-party, because by joining the Kyoto regime a non-complier has exposed itself to regime-internal and less trade intrusive measures that should be exhausted first. A third dimension of interplay is linkage, or efforts to influence the regime interplay. To date there has only been moderate cross-agency coordination, but considerable attention is paid within each regime, including in the Millennium Round of trade negotiations, to the desirability of avoiding conflict between them.     

The Future Climate Regime: A Regional Comparison of Proposals

This paper compares and clarifies differences revealed in proposals from different regions on a future multilateral climate regime, after the year 2012. More than 100 articles in English were collected, categorized according to the lead authors region, and then reviewed to identify the general tendencies of each region. Proposals on emission allocation rules were the most popular in Europe, while rules related to international emissions trading dominated proposals from the United States. Few articles came from other Annex I countries, but these generally provided only the most basic aspects of a future regime. Meanwhile, concerns for equity and the relevance of any new regime in terms of sustainable development were clear in proposals from non-Annex I countries. Differences among regions were considered to be a reflection of current circumstances in each authors region. The capacity and culture of authors in some regions were considered to be other possible factors in differences. The paper concludes that recognition of regional background that formulate respective preferences and concerns regarding a future climate regime will be important to help reach a multilateral agreement in future official negotiations.     

论唐代税收体系和结构的发展变化

以德宗建中元年租庸调制的废弃和两税法的实行为分界,唐代税收体系和税收结构呈现出前后两个时期的鲜明特点。唐前期的租庸调制继承并总结了北魏隋朝以来的租调制,唐后期两税法和多种工商业税的推行则全面开启了征收资产税的法制化新里程。唐代国家税收体系和税收结构总体呈现出的由租庸调农业税为主向多元资产税并存的转化变动特点,对宋代以后的国家税收形态产生了重大的影响,也体现了唐代社会乃至中古封建社会的经济变动和社会发展。