期刊文献+
共找到3篇文章
< 1 >
每页显示 20 50 100
谈通货膨胀下的资产折旧模式
1
作者 吴颖红 《闽西职业技术学院学报》 2014年第4期50-52,共3页
长期以来,中国一直按照直线折旧法对固定资产的历史成本进行折旧,并未考虑到通货膨胀因素对资产折旧方法、年限以及折旧额的影响。在通货膨胀背景下,为了更好地反映企业资产的真实价值,资产折旧应采用引入宏观经济膨胀率、以重置成本取... 长期以来,中国一直按照直线折旧法对固定资产的历史成本进行折旧,并未考虑到通货膨胀因素对资产折旧方法、年限以及折旧额的影响。在通货膨胀背景下,为了更好地反映企业资产的真实价值,资产折旧应采用引入宏观经济膨胀率、以重置成本取代原始成本进行折旧、提取固定资产通货膨胀准备、缩短可折旧资产的使用寿命和加速折旧法等方法予以调整和改进,从而实现财政税收与企业经济效益双赢。 展开更多
关键词 通货膨胀 资产折价 经济通胀率 重置成本 价值补偿
下载PDF
Montenegrin Print Media Manipulation in the Circumstances of Economic Crisis
2
作者 Natasa Ruzic 《Journalism and Mass Communication》 2012年第8期812-821,共10页
The economic crisis, which has spread all over the world, soon has become a major scoop for all media. We hear about the effects of the economic crisis on a daily basis----countries going bankrupt, toppled governments... The economic crisis, which has spread all over the world, soon has become a major scoop for all media. We hear about the effects of the economic crisis on a daily basis----countries going bankrupt, toppled governments, high unemployment rate, lay-offs, and suicides caused by hopeless situation. Montenegrin media also pay considerable attention to economic problems. However, judging by the headlines, the media have no aim to provide citizens with objective reporting of the circumstances in the country. Instead, in the circumstances of economic crisis and depending on their editorial policy, they are trying to manipulate the public. Some portray the situation better than it actually is, failing to provide realistic information of the issues such as unemployment rate, inflation, average wages, and protests of dissatisfied citizens, while the others are focused on attacking their political opponents by hyping up the effects of economic crisis and portraying the events in the worst possible light. Basically, both are driven primarily by their own interests and not by the interests of the citizens. 展开更多
关键词 economic crisis MANIPULATION propaganda TRUTH
下载PDF
New Keynesian Model and Inflation Prediction
3
作者 Yutaka Kurihara 《Chinese Business Review》 2013年第1期34-40,共7页
Recently, much dispute has occurred about the validity of the New Keynesian model from both theoretical and empirical views. However, a few studies have analyzed this model from the empirical perspective. Few other st... Recently, much dispute has occurred about the validity of the New Keynesian model from both theoretical and empirical views. However, a few studies have analyzed this model from the empirical perspective. Few other studies have analyzed this model directly or nearly directly. This article empirically examines the New Keynesian model focusing on inflation forecast. Generalized method of moments (GMM) is used to examine whether the typical Keynesian model with Taylor rule is empirically appropriate for the US, UK, Euro area, and Japan. The results showed: (1) the New Keynesian model fits well in most cases and explains the real economy well. Taylor rule also fits well for most cases; (2) Rational expectations for inflation rates may not be useful based on this model When AR (1) (time series analysis) model is used to capture inflation expectations instead of one-time ahead real values, the model fits well. With measured expectations, the relative weight of the forward-looking terms increase on the cost of lagged inflation and output terms, even up to the point at which the lagged inflation terms are no longer needed to rescue the new Keynesian model; and (3) Forward-looking variables play more important roles than backward-looking ones in economic activity. Results with expectations with forward-looking terms perform better in general. This New Keynesian model may reduce the importance of lagged output in some cases 展开更多
关键词 EXPECTATION FORWARD-LOOKING INFLATION New Keynesian OUTPUT Taylor rule
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部