The ＂Production＂ of Accounting Information Between Regulatory and Free Market Approach： An （Eternally） Open Issue

Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.

Notions of Free Market and Social Welfare in Islamic Economics

Trading and business in Islam has been identified as the second best profession after agriculture and Prophet Muhammad （PBUH） himself has been engaged in trading. The Islamic theory of market aims to provide optimization of returns and satisfaction for all stakeholders. It also seeks to make ＂free market＂ an instrument of promoting equity and social justice for the welfare of society. It combines tenants from the free market model as well as those in command market economy. Islamic economics identifies certain functional parameters for the efficient functioning of the market to achieve the optimization of returns and social welfare like absence of middle men, prohibition of hoarding, mode of finance free from interest and usury, taxation and other wealth redistribution instruments like Zakat and Khums, asset-based and risk-sharing partnerships and stakes, etc.. It essentially creates conditions for proper functioning of a competitive market as an instrument of economic progress and social equity. In Islamic economics, the role accorded to the state is to ensure that institutions are set up and vigilance officers are appointed which create the specified condition for the proper and fair functioning of the market and hence preventing what is identified as ＂market failure＂. The role of the state is to improve the functioning of the market as opposed to that of systematic intervention. This paper tries to examine the Islamic notions of ＂free market＂ in the traditional sources like Qur＇an, Hadees, the early texts of Islamic Jurisprudence, and contemporary writings on Islamic economic system and to make a comparative analysis with theories of market in capitalist and socialist frameworks. The paper will examine the extent to which Islamic notions of free market offer an alternative model to resolve the problems of growth, inequity, and risk management.

The Role of the Constitutional Right to Freedom to Contract,Free Markets,and Cybersecurity

This paper reviews the right to the freedom of contract and its effect on American business.Reading this paper is worth your time because:(1)you will become aware of the how freedom of contract came into existence;(2)you will gain knowledge about the nexus between the freedom of contract and free markets;(3)and given the premise that in these tough economic times,where the government has gained much power,one principle that cannot be compromised,if we are to remain a free market system is the freedom of contract.The need to understand the many perspectives and applications of this crucial right of our society is urgent,especially in challenging economic circumstances.The right gives the U.S.a huge advantage over the rest of the world.

A Free Market Economy Model for Resource Management in Wireless Sensor Networks

This paper presents a free market economy model that can be used to facilitate fully distributed autonomous control of resources in massive heterogeneous wireless sensor networks (WSNs). In the future, it is expected that WSNs will exist as part of the global Internet of Things (IoT), and different WSNs can work together in a massive network of heterogeneous WSNs in order to solve common problems. Control of valuable processing, sensing and communication resources, determining which nodes will remain awake during specific time periods in order to provide sensing services, and determining which nodes will forward other nodes’ packets are difficult problems that must be dealt with. It is proposed that just as the free market economy model enables the global human society to function reasonably well when individuals simply attempt to trade money and services in order to maximize their individual profits, and a similar model and mechanism should enable a massive network of heterogeneous WSNs to function well in a fully distributed autonomous manner. The main contributions of this paper are the introduction of the free market economy model for use with WSNs, the formal definition of a maximum profit price problem for multihop packet relaying, and the proposal of a distributed genetic algorithm for the solution of the maximum profit price problem. Simulation results show that the proposed distributed solution produces results that are 70% - 80% similar to a pareto optimal solution for this problem.

中国自由贸易试验区建设:面临的新形势、新任务和新举措——深入学习领会党的二十届三中全会精神

作为新时代中国发展的重要里程碑,党的二十届三中全会深刻把握了全球化趋势与国内经济转型升级的交汇点,明确提出“进一步全面深化改革、推进中国式现代化”的战略部署。自贸试验区作为我国改革开放的排头兵、创新探索的先行者,承担着进一步全面深化改革和扩大开放探索与积累新路径、新模式、新经验的历史重任。通过系统梳理我国自贸试验区高质量发展面临的国内国际新形势,从中获得新时期的新机遇和新挑战,并基于自贸试验区建立10多年来的基本情况,提出要使我国自贸试验区高质量发展之路行稳致远,必须落实“六更”新任务:更好地服务构建高水平社会主义市场经济体制、更好地推进开放型经济新体制建设、更好地推动现代化产业体系构建、更好地促进区域协调发展、更好地发挥平台辐射带动作用、更好地统筹发展和安全等。聚焦“五大”新举措,围绕推动自贸试验区扩容升级、增强自贸试验区开放创新的动力、创新自贸试验区管理体制机制和流程、提升自贸试验区人才队伍的素质水平、打造自贸试验区一流营商环境等重点,从发展规划、发展理念、行政管理、人才管理、环境建设等方面,为努力建设更高水平的自贸试验区建言献策,凝聚共识。

非均衡性竞争:土地改革中的国家干预与自由市场——以南非土地改革为研究对象

土地改革在发展中国家承担着重要的经济和社会功能,是解决发展中国家贫困和不平等的重要战略。后种族隔离时代的南非继承了殖民主义和种族隔离带来的土地空间扭曲,失败的新自由主义土地改革未能实现土地权利转换和空间正义,致使激进土地改革成为当代南非政治话语的核心议题。以国家干预和自由市场作为南非土地改革的关键影响因素,构建基于类型学的非均衡性竞争理论框架,可以解释南非土地改革结构性失衡的理论根源与现实表征。南非新自由主义土地改革从温和到激进的演变趋势蕴含深刻的政治逻辑,新自由主义土地改革议程作为政治精英妥协的结果,为激进土地改革埋下政治根源,此后的政党竞争、公民社会力量扩张以及持续性的经济衰退进一步加剧了这种趋势。后种族隔离时代南非土地改革对于发展中国家超越新自由主义土地改革窠臼具有一定镜鉴意义。

Developments in the Turkish Economy During the Period Between 2000-2010 in the Light of the Free-market Economy Policies of the 1980s and 1990s

The structural changes that took place in the Turkish Economy following the January 24,1980 decisions and their aftermath.With the policies of opening up to the outside world and transition to a free market economy in the 1980s in the Turkish Economy,there were radical changes in the structure of the economy and the prices of all goods and services began to be determined by the market under market conditions.In the 1980s,which can be called the transition period to the Free Market Economy and open economy,efforts were made to privatize state institutions and determine the prices of goods and services under free market conditions in order to withdraw the state from economic life,while on the other hand,efforts were made to grant freedom to foreign trade.While these two main issues were being realized,the import substitution industrialization strategy was abandoned and the export-oriented growth model was started to be implemented.The last step of this opening up and liberalization process was realized with the decision number 32 in 1989.We can say that with the liberalization of capital movements in the 1990s,economic growth and development were tried to be achieved through hot money inflows rather than direct foreign investments.This trend made the economy more open to crises,and for the first time,a crisis occurred in the form of the 1994 economic crisis,which was understood to be caused by hot money.The 1994 economic crisis was tried to be overcome by providing state guarantees to bank deposits and applying high interest rates.Thus,it is noteworthy that high inflation was experienced in the period until the 2001 economic crisis.We can say that the financial crisis that occurred in 2001 as a result of the environment that occurred in the 1990s deepened and turned into an economic crisis,and the economic and political effects of this crisis were experienced.Although there have been many economic crises in the history of the Republic,this crisis is considered to be the most deeply effective.While the crisis was overcome with the stand by agreement made with the IMF and the announced Transition to a Strong Economy program,the economy started to grow rapidly with the ease of using foreign resources,and political stability seems to have enabled this economic growth process to continue uninterruptedly except 2009.There was also a decrease in inflation rates.

Study on Parameters of Consumer Preferences for Alternative Wheat Products (Gluten-Free Foods) in USA and India

Celiac Disease (CD) is an inherited, autoimmune disorder in which proteins from the grains wheat, rye and barley (collectively called gluten) damage the small intestine. The only treatment for CD is a strict, lifelong gluten-free diet. With a prevalence rate of about one in 100-133 people worldwide. Celiac disease is wide-spread across the globe. Unlike traditional allergies, which cause immediate reactions, gluten sensitivity is harder to pin down since it manifests gradually and in various forms like headaches, stomach cramps, bloating, anxiety, and depression. Due to complicated diagnosis procedure and lack of awareness, many cases are either misdiagnosed or not at all diagnosed in India and USA. In spite of high growth, gluten-free foods are facing problems to grain ground in Asian market, due to high price, lack of awareness about the products, large number of un-diagnosed cases and inefficient value chain for gluten-free products. One of the major issues in India and USA is very high prices of gluten-free foods as compared to regular food products. Globally, the market potential of gluten free products is estimated to be USD 4639.13 Million and USD 7594.43 Million in 2015 and 2020 respectively. The global gluten free food market is projected to grow with a CAGR between 9 percent and 10.2 percent during 2016-2022. The study on consumer preference of gluten-free foods would enable manufacturers of gluten-free foods to understand the current and evolving expectations of consumers and to design the products according. Study of two countries i.e., India and USA would enable manufacturers to understand the difference in choices and preferences related to gluten-free foods for both the nations. This study would help manufacturers of alternative wheat product to form the concrete marketing and product development strategy based on recent consumer behavior trends.

Developments in the Turkish Economy Between 2010-2020 in Light of Monetary Policy in the 2000s

In the Turkish Economy,there were radical changes in the structure of the economy with the policies of opening up to the outside world and transition to a free market economy in the 1980s,and the last step of this opening up and liberalization process was realized with the decision number 32 in 1989.We can say that with the liberalization of capital movements in the 1990s,economic growth and development were tried to be achieved through hot money inflows rather than direct foreign investments.This trend made the economy more open to crises,and for the first time,a crisis occurred in the form of the 1994 economic crisis,which was understood to be caused by hot money.The same economic structure experienced a financial and economic crisis caused by hot money again in November 2000 and February 2001.While the crisis was overcome with the stand-by agreement made with the IMF(International Monetary Fund)and the announced Transition to a Strong Economy program,the economy started to grow rapidly with the ease of using foreign resources,and political stability seems to have enabled this economic growth process to continue uninterruptedly except 2009.There was also a decrease in inflation rates.The same economic structure continued in the period between 2010 and 2020,and the financing need of economic growth was met by outsourcing.However,this process was different from the previous decade and there was no economic and financial crisis other than the sudden increase in exchange rates in 2018.We can say that the sudden exchange rate increase in 2018 was perceived as a harbinger of possible exchange rate shocks in the following years.

A Study on Inflation Theories and Turkey’s Inflation Problem

In the Turkish Economy,with the policies of opening up to the outside world and transition to a free market economy in the 1980s,there have been radical changes in the structure of the economy and the prices of all goods and services have begun to be determined by the market under market conditions.In the 1980s,which can be called the transition process to a free market economy and open economy,on the one hand,efforts were made to privatize state institutions in order to withdraw the state from economic life and to ensure that the prices of goods and services were determined under free market conditions,while on the other hand,efforts were made to grant freedom to foreign trade.While these two main issues were being realized,the import substitution industrialization strategy was abandoned and an export-based growth model was started to be implemented.The last step of this opening up and liberalization process was realized with the decision numbered 32 in 1989.With the liberalization of capital movements in the 1990s,we can say that economic growth and development was attempted to be achieved through hot money inflows rather than direct foreign investments.This orientation made the economy more vulnerable to crises,and for the first time,a crisis occurred in the form of the 1994 economic crisis,which was understood to be caused by hot money.The 1994 economic crisis was attempted to be overcome by providing state guarantees for bank deposits and applying high interest rates.Thus,it is noteworthy that high inflation was experienced in the period leading up to the 2001 economic crisis.Indeed,while the increase in the wholesale price index rarely remained below 30%on an annual basis between 1980 and 1990,increases of 50%and 60%began to be seen.However,the period between 1990 and 2000 was a period in which higher inflation rates were encountered.As a result of the environment created in the 1990s,we can say that the financial crisis experienced in 2001 deepened into an economic crisis and that this crisis had economic and political effects.Although there have been many economic crises in the history of the Republic,this crisis is considered to be the most deeply effective.While the crisis was overcome with the stand-by agreement made by the IMF and the announced Transition to a Strong Economy program,the economy began to grow rapidly with the ease of use of foreign resources,and the existence of political stability seems to have ensured that this economic growth process continued uninterruptedly except for 2009.A decrease was also experienced in inflation rates.After 2015,inflation rates began to rise again,and although negative economic growth rates were experienced between the 3rd quarter of 2018 and the 3rd quarter of 2019 during the exchange rate shock period in 2018,we can say that this was not effective enough to turn annual average growth rates into negatives.The exchange rate shock experienced in November 2021 both caused changes in economic policies and the adoption of new policies,and seems to have led to an economic crisis wave caused by the large increase in inflation rates.Within this framework,a post-Keynesian policy of combating inflation has been implemented,and with the new economic policies announced in June 2023,the Central Bank has gradually increased policy interest rates and started to implement tight monetary policy in cooperation with the Ministry of Treasury and Finance,and we can say that a new phase has been entered in the post-Keynesian policy of combating inflation.However,in our opinion,it is necessary to determine well where inflation originates from and what ensures its continuation.In this context,Turkey’s inflation problem will be analyzed by utilizing the views of post-Keynesians on inflation and the profit-push inflation approach.

电商直播背景下海南香蕉品牌营销策略研究

随着互联网经济高速发展而诞生的“电商直播”无疑为农产品的推广销售与品牌建设带来了诸多机遇,但同时也带来了挑战。海南香蕉如何站在“电商直播”的经济新风口中,借助电商直播提高销量、扩大知名度,实现品牌化发展是值得深思的。通过对当前电商直播背景下海南香蕉品牌营销的现状及问题进行分析,提出相应的优化策略,促进海南香蕉品牌的发展与提升。

The Turkish Economy in the Period between 1990 and 2000 in the Light of the Open Economy Policies of the 1980s Developments

The structure of the economy seems to have been reshaped for the post-1980 period with the decisions of January 24,1980 and the structural changes that followed.In the 1980s,which can be called the transition process to a Free-Market Economy and an open economy,on the one hand,the privatization of state institutions and the determination of the prices of goods and services in free market conditions were tried to be ensured in order to withdraw the state from economic life,on the other hand,it was tried to grant freedom to foreign trade and capital movements.While these two main issues were being realized,the import substitution industrialization strategy was abandoned and the export-led growth model was started to be implemented.The last step of this process of opening up and liberalization was realized with the decision numbered 32 in 1989.While the change in the economic structure was achieved through domestic borrowing in the 1980s,with the liberalization of capital movements in the 1990s,it was seen that economic growth and development were tried to be achieved with hot money inflows rather than foreign direct investments.This orientation made the economy more open to crises,and for the first time there was a crisis in the form of the 1994 economic crisis,which was understood to be caused by hot money.The 1994 economic crisis could only be overcome by giving government guarantees to bank deposits and issuing high-interest Treasury Bills.Even the new banking regulations could not prevent the emergence of similar new economic crises in the following years.Because,we can say that the economic crisis experienced in the 2000s brought about a political transformation along with creating great economic problems.

统筹视角下的《海南跨境服务贸易负面清单》:问题及完善

《海南跨境服务贸易负面清单》的制定和实施是贯彻和落实习近平总书记关于统筹国内法治与涉外法治论述的重要体现。在统筹视角下,该清单既呈现对标国际高标准经贸规则的开放性,又反映海南自由贸易港先行先试高水平开放我国跨境服务市场的试验性。在此意义上,现有文本注重开放和安全两个维度,但仍存在诸多可以改进的空间:一方面,该清单在形式上与国际经贸协定负面清单的格式编排不同,服务分类也不同于通用标准;另一方面,该清单“说明”部分的兜底条款存在过多不确定性,且模式四规制范围不清,可能削弱清单实际内容的可预见性,从而引起跨境服务提供者的关切并影响该清单的实际效果。在改进该清单文本和据此完善其他区域及全国版跨境服务贸易负面清单的过程中,宜在留有防范风险必要空间的基础上,对现有清单的格式、分类标准及兜底条款进行重新设计和安排,充分实现国内法治和涉外法治的统筹协调,并为我国加入CPTPP奠定服务市场高水平开放的良好基础。

EXISTENCE OF STOCHASTIC EQUILIBRIUM WITH INCOMPLETE FINANCIAL MARKETS

This paper analyzes the aritrage free security markets and the general equilibrium existence problem for a stochastic economy with incomplete financial markets. Information structure is given by an event tree. This paper restricts attention to purely financial securities. It is assume that trading takes place in the sequence of spot markets and futures markets for securities payable in units of account. Unlimited short selling in securities is allowed. Financial markets may be incomplete: some consumption streams may be impossible to obtain by any trading strategy. Securities may be individually precluded from trade at arbitrary states and dates. The security price process is arbitrage free the dividend process if and only if there exists a stochstic state price (present value) process: the present value of the security prices at every vertex is the present value of their dividend and capital values over the set of immediate successors; the current value of each security at every vertex is the present value of its future dividend stream over all succeeding vertices. The existence of such an equilibrium is proved under the following condition: continuous, weakly convex, strictly monotone and complete preferences, strictly positive endowments and dividends processes.

市场化改革对散养肉羊养殖成本效率的影响研究

文章利用2011—2022年全国肉羊主产省份面板数据,实证考察市场化改革能否提升散养肉羊养殖成本效率。结果表明,市场化改革对散养肉羊养殖成本效率产生显著的正向影响,说明市场化改革可提升散养肉羊养殖成本效率。门槛效应检验显示,市场化改革对散养肉羊养殖成本效率呈现边际递增的非线性影响。异质性检验表明,相比于中西部地区,东部地区市场化改革对散养肉羊养殖成本效率的影响效应最强。因此,文章探讨分类推进农村要素市场化配置改革,因地制宜增强市场化改革的协同性,以期推动散养肉羊养殖高质量发展。

自由市场的伦理限度:基于“有益品”的反思

自古典自由主义发展到新自由主义以来,自由市场以其“无形之手”的调节作用在资本主义国家备受推崇。自由市场对于一个国家的经济发展具有重要作用,但由于自身的局限性,必然需要规则和限制才能正常运作,并需要政府充任干预角色。自由市场与政府之间的关系在经济学上争议颇多,基于哲学—政治经济学视角的“有益品”概念或许能为自由市场与政府干预之间的关系提供解决路径,即政府干预本身是自由市场繁荣的必要条件。

北京市昌平区草莓种业发展现状、问题及对策

昌平区作为北京市草莓产业优势主产区,高度重视草莓种业的发展,将草莓种业与产业发展同步推进。本文从种苗市场规模、草莓品种引进及繁育情况、生产苗来源、种业技术创新、相关政策扶持等方面综述了昌平区草莓种业发展现状,针对发展中存在的脱毒苗使用率低、本地苗源占比有待提高、主栽品种特性缺乏统一标准、专业技术人员储备不足等问题,提出了提高脱毒苗使用率、加强种苗繁育技术创新、完善三级育苗技术体系、加大技术型人才引进与储备等对策建议,为促进北方地区草莓种业发展提供思路。

自贸区制度与资本结构动态调整

自贸区的设立通过制度创新为企业发展带来了新的机遇与挑战。基于2007—2019年A股上市公司的数据,本文首次研究了自贸区设立对企业资本结构动态调整的作用。研究发现,自由贸易试验区的设立显著提高了企业资本结构的调整速度,并且对非国有企业和负债不足的企业该效应更为显著。此外,机制研究表明,自贸区制度通过两个渠道影响资本结构调整:融资约束渠道和市场竞争渠道。进一步研究发现,自贸区设立降低了企业的债务融资成本,并促进了企业的债务和权益融资活动。本文使用工具变量法、倾向性得分匹配法、安慰剂检验、其他的资本结构测度和估计方法进行了一系列稳健性检验,发现研究结论依然成立。总之,本文从资本结构优化的视角评估了中国自贸区建设的微观效应。

金钱概念启动对亲社会行为的影响及其决策机制

金钱是一种重要的资源,也是人们日常生活中非常熟悉的概念。国内外有关实证研究发现,启动金钱概念会诱发自足感、经济型心理定势、自由市场的价值观以及利己自我图式(社会认知模型),从而导致亲社会行为减少。文章探讨了金钱概念启动对利他性亲社会行为、遵规与公益性亲社会行为、关系性亲社会行为和特质性亲社会行为的影响。未来的研究应该进一步关注:(1)金钱概念启动在组织管理中的研究;(2)贫富差异在金钱概念启动与亲社会行为关系中的调节效应;(3)深化时间概念启动影响亲社会行为的研究;(4)金钱概念启动影响亲社会行为的神经机制研究。

农贸市场灭蝇方法研究

目的比较农贸市场采用杀虫剂涂刷和毒蝇绳灭蝇与杀虫剂喷洒灭蝇的效果和成本,探讨农贸市场蝇类控制的技术和方法,为制定《蝇类防治操作规程农贸市场》国家标准积累数据。方法2个实验农贸市场采用每2周1次涂刷杀虫剂和更换毒蝇绳的灭蝇方法,1个对照农贸市场采用每周3次喷洒杀虫剂的灭蝇方法,以捕蝇笼、粘蝇带、目测法测定成蝇密度等方法比较控制效果。结果实验和对照农贸市场蝇密度间差异没有统计学意义,但是实验农贸市场的劳动力和材料花费仅为对照农贸市场的1/3。结论农贸市场采用杀虫剂涂刷和挂置毒蝇绳的方法灭成蝇,可以与频繁喷洒杀虫剂获得相同的灭成蝇效果,且降低2/3的成本,可作为农贸市场灭蝇的推荐方法。