科学发展观视野下地方财经高校科研管理研究

科学发展观是中国特色社会主义理论体系的最新内容,对高校科研管理工作具有重大指导意义。按照科学发展观的要求进行科研管理,有利于促进高校科研与市场接轨、提高科研成果的转化率、更好地为社会生活服务。以科学发展观指导科研管理工作,就是要在全面、准确理解科学发展观的科学内涵和精神实质的基础上,结合高校科研工作实际,按照科学发展观的要求,积极推进科研管理创新,促进高校科研水平不断提高。     

金融风暴下的"农民工失业潮"及对策分析

金融风暴的冲击使我国农民工就业面临新的困难和挑战,新形势下的农民工就业问题受到社会的普遍关注。本文首先介绍由金融风暴引发的“农民工失业潮”,其次从加强农民工就业能力培训、鼓励农民工回乡创业等五个方面探讨了当前促进农民工就业与发展的对策：     

金融危机中的佛教担当

在金融危机愈演愈烈之时,2009年春节佛教寺院相对于往年香火更旺。经济危机下的中国人也需要宗教的抚慰。佛教可以从教义、修持、仪轨和慈善活动等方面发挥作用,帮助人们化解因金融危机而造成的精神压力和心理问题,促进社会的稳定与和谐发展。     

基于现金流量的财务风险预警体系探析

国内外研究表明,现金流量在财务困境企业与非财务困境企业之间有显著差异,现金流量具有财务预警能力。从现金流量的角度,在对现有的财务风险预警模型比较分析的基础上,研究建立基于现金流量的财务风险预警体系是非常必要的。     

日本、印度金融支持农村基础设施建设的经验及启示

日本、印度两国在农村基础设施建设过程中,有多种金融机构提供多样化的金融服务,如日本的农协、农林渔业金融公库,印度的国家农业和农村开发银行等,为农村基础设施建设提供了贷款、担保等服务,确保了农村基础设施建设的金融需求。日本、印度的金融支持农村基础设施建设的实践给我国提供了有益的启示。     

金融危机下中东欧转型模式再评估

新兴市场国家经济与政治体制转型是转型问题研究的焦点,而中东欧国家的转型模式也作为一个范例持续得到来自理论和实证研究上的关注.本研究以金融危机发生、演化为背景,旨在检测金融危机背景下中东欧国家的整体经济表现与金融市场表现,并通过分析对国际学术界公认的"转型优等生"中东欧国家的转型模式进行再评估和反思.     

Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

Privatised Keynesianism: An Unacknowledged Policy Regime

There have now been two successive policy regimes since the Second World War that have temporarily succeeded in reconciling the uncertainties and instabilities of a capitalist economy with democracy's need for stability for people's lives and capitalism's own need for confident mass consumers. The first of these was the system of public demand management generally known as Keynesianism. The second was not, as has often been thought, a neo-liberal turn to pure markets, but a system of markets alongside extensive housing and other debt among low- and medium-income people linked to unregulated derivatives markets. It was a form of privatised Keynesianism. This combination reconciled capitalism's problem, but in a way that eventually proved unsustainable. After its collapse there is debate over what will succeed it. Most likely is an attempt to re-create it on a basis of corporate social responsibility.     

The Catalytic Effect of IMF Lending: Evidence from Sectoral FDI Data

Our study contributes to the search for the elusive catalytic effect of International Monetary Fund (IMF) lending on inflows of foreign direct investment (FDI). Recent scholarship has found that the catalytic effect is conditional on political regime and program stringency. We contribute to this literature by developing and testing a theory which describes how the catalytic effect also varies by economic sector. This is a departure from existing studies, which have tended to focus on aggregate FDI flows after crises. Our findings corroborate previous research, which finds that in general IMF lending has a substantial and negative effect on FDI. However, we find that the negative effect is concentrated in sectors that are highly dependent on external capital and have low sunk costs in the host country. Our findings are robust to several alternative explanations common in IMF literature, namely the importance of IMF program design and the ability of governments to make credible commitments to reform. Substantively, our findings suggest that investors are more likely to use IMF lending as an escape hatch in countries where FDI is dependent on external capital and has low sunk costs.     

Sustainability reporting by Australian local government authorities

This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations.