债务重组产生的社会效应及其对策

<企业会计准则-债务重组>对解决我国市场经济条件下债务纠纷问题起到了很好的作用,但也产生了一些负效应,使债权人的利益受到影响,信用危机加大.因此,作为债权人以及债务人的企业必须以正常心态关注和参与市场竞争,减少债务纠纷,使赊购赊销业务正常进行,持续经营,维护社会安定团结.     

Serial payers,serial losers? The political economy of Argentina’s public debt

A global neoliberal architecture has enabled many countries to increase their public debts to meet their fiscal needs. But since 2008 a number of European and North American economies have faced financial crises induced by unsustainable debts. This paper analyses the case of post-default Argentina since 2001, so as to better comprehend the political economy of public debt, especially in cases where governments are elected on anti-austerity platforms. Presidents Néstor and Cristina Kirchner were committed to a debt-reduction policy, yet Argentina faced a new, ‘selective’, default in 2014. This paper analyses how the country has been trapped in a cycle of debt dependency, which can only be interrupted by a comprehensive audit of the debt’s legitimacy followed by debt cancellation. Critical lessons are provided for other countries facing similar situations.     

Economic reasons for the break-up of Yugoslavia

The history of Yugoslavia continues to attract academic attention more than twenty years after the violent break-up of this federative state. Analyzing why it happened can be instructive in dealing with many unsolved problems in the region. The article will argue that deteriorating economics triggered all other factors leading to eventual disintegration of Yugoslavia. Specifically, during the 1980s external and internal economic imbalances, coupled with substantial regional disparities, resulted in a situation which was no longer acceptable to some constituent republics, especially the wealthier ones. Unfortunately, their secession was followed by a violent conflict which still resonates throughout South-Eastern Europe.     

By‐laws of I.A.I.

The launch of the Eastern Partnership (EaP) marks the most significant change to the European Neighbourhood Policy (ENP) since it was launched in 2004. In the wake of the Georgia war in August 2008 and yet another gas crisis in January 2009, the EU clearly needs a more constructive policy towards Eastern Europe. But both the ENP and EaP are based on a contradiction. They offer only the remotest possibility of eventual accession to the EU, but are still based on “accession-light” assumptions, applying the conditionality model of the 1990s to weak states that are a long way from meeting the Copenhagen criteria. The priority in the eastern neighbourhood is not building potential members states but strengthening sovereignty, in the face of an increasingly assertive Russian neighbourhood policy. The game is playing the west off against Russia for geopolitical reward.     

The tax-welfare mix: explaining Japan's weak extractive capacity

Abstract

Despite having the highest level of public debt in the Organisation for Economic Co-operation and Development (OECD), higher than Greece or Italy, Japan has one of the lowest aggregate tax burdens of the advanced industrial democracies. This paper asks why Japan, once described as a strong developmental state, has had such a weak extractive capacity, an inability to raise revenues to confront deficits and public debt? In contrast to the existing explanations that focus on political institutions, partisan preferences, or economic globalization, this article argues that Japan's ‘tax–welfare mix’ – the combination of taxes and redistributive welfare polices – undermined the state's long-term capacity to secure adequate tax revenue. More than just a source of revenue, taxes can be used directly to achieve redistributive goals, such as targeting low taxes and exemptions to specific groups. This study shows how Japan's tax–welfare mix diminished its extractive capacity through three mechanisms: the political lock-in of a redistributive social bargain struck around low taxes, the timing and sequencing of its tax policy and welfare development, and the erosion of public trust, which undermined tax consent. Beyond offering a new theory of extractive capacity, the tax–welfare mix explains aspects of Japan's tax structure that defy existing explanations and contributes to our understanding of the capitalist development state by highlighting the redistributive political function of tax policy and its long-term impact on state capacity.     

网络赌博犯罪发展新趋势及侦查革新

网络赌博犯罪日渐猖獗,且有新的发展趋势:涉案范围跨区域性,犯罪主体幕后化、专业化,犯罪手段多样化、技术化,犯罪后果严重化、广泛化。公安机关在打击此类犯罪中存在发现难、调查取证难、侦查协作难等诸多困难。针对这类犯罪的新特点,应构建从资金流到案的侦查模式,用活"打击犯罪新机制",并加强与境外的侦查协作。     

The Political Economy of National Debt Burdens, 1970–2000

Why did developing country governments find themselves mired in high debt by the end of the twentieth century? This paper develops a theoretical framework to understand the relationship between political institutions, resource wealth, and debt burdens. Hypotheses generated are tested on a time-series cross-section data set of developing countries from 1970–2000. Three main findings are reported: oil wealth has a positive relationship with debt; this relationship is weakly conditional on the country's regime type; and the relationship is independent of general commodity price volatility. The paper concludes with a discussion of the implications of this research for our understanding of the ‘resource curse.’     

论清代的“违禁取利”罪

我国历史上许多朝代是通过法律手段来限制官府与民间通过借贷谋取暴利,维护正常的社会经济秩序,保护正常的借贷关系的.明律中出现"违禁取利"的罪名,清代,进一步在法律上调整借贷关系,在一定程度上促进了社会经济的发展.清代的借贷活动空前活跃,不仅存在着生活性和消费性借贷,也存在着生产性和经营性借贷,更存在着官吏、兵丁借贷,以及各种因官吏勒索及制度性缺陷而引起的借贷,而在"违禁取利"方面,统治者一味实施限制与打击,最终不但没有建立起他们期待的社会经济秩序,反而使朝廷失去经济控制能力,王朝的政治与社会发展受到严重的阻碍.     

Green Light for PPP on German Motorways?

While public–private partnerships (PPPs) have surged worldwide since the 1990s, they have been met with growing skepticism during the last years. A recent revision of Germany’s constitutional rules on motorway construction and observations on the use of PPPs published by both the German and the European Courts of Auditors illustrate this new caution. These two examples fit into a general trend towards a revival of the public sector, which can be summarized under the cross-level umbrella term “publicization.” It would, however, be remiss to replace the uncritical euphoria that once surrounded privatization with a similarly undifferentiated euphoria regarding publicization. Rather, it is crucial to identify the most appropriate solution for the fulfilment of each public task from the “toolbox” of publicization on the one hand and privatization on the other hand in order to ensure the most effective completion of public functions.     

The role of debt,death and dispossession in world-ecological transformations: swidden commons and tar capitalism in nineteenth-century Finland

ABSTRACT

This article theorises about the ways in which commodity frontiers replace forest commons. New insights are offered into the role of debt, enclosures, the death of human and extra-human natures, and the role of the state in historical processes through an analysis of historical material and recent scholarship on eastern Finland's role in global capitalist expansion in the nineteenth century. The article contributes to the general study of commons and the expansion of capitalist world-ecology. We discuss how swidden commons were more sustainable than generally assumed. The article provides an original theoretical framework for studying world-ecological transformations. We argue that a study of debt, death and dispossession – which we call the three work-horses of tar capitalism – can shed new light on the expansion of commodity frontiers.