Adjustment of Basle Capital Agreement will influence the risk management and capital arrangement demand of the banks with different scales, operation level and environment. It will have widespread and profound effect ...Adjustment of Basle Capital Agreement will influence the risk management and capital arrangement demand of the banks with different scales, operation level and environment. It will have widespread and profound effect on the competition strength of every country's banks in the global market. Starting with illustration of the present cond(tion of risk management in China's banks, the paper analyzes the major problems existing in the risk management system of China's banking industry, then puts forward some clues and suggestions to improve and better the risk management system of China's banking industry.展开更多
The essence of empirical test of Wagner characteristic in new public management countries' tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statist...The essence of empirical test of Wagner characteristic in new public management countries' tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner' s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner' s law in financial scale.展开更多
Since China' s accession to WTO, opening up has intensified China' s ties with the international financial markets, financial markets have become increasingly frequent. However, with respect to foreign banks, capita...Since China' s accession to WTO, opening up has intensified China' s ties with the international financial markets, financial markets have become increasingly frequent. However, with respect to foreign banks, capital management of commercial banks is only just beginning. Especially after the proposed Basel, how to adjust the capital assets of commercial banks is to enable them to comply with Basel II requirements, ensuring stability and development of the banking sector is the China Banking Regulatory Commission and the commercial banks. So, how intensive management can reduce capital occupation to increase the capital adequacy ratio is an important part of the commercial banks that must be studied.展开更多
The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agemen...The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agement of state-owned assets,and the improvement of the operating bene-展开更多
With the development of socialism market economy, the former Bar Code ForCommodity Management Measures (being called Old Measures for short hereafter) issued by the NationalBureau of Quality and Technical Supervision ...With the development of socialism market economy, the former Bar Code ForCommodity Management Measures (being called Old Measures for short hereafter) issued by the NationalBureau of Quality and Technical Supervision can not adapt to the requirement of managing for barcode for commodity. Therefore, for the purpose of standardize bar code for commodity managementstandard, ensuring its quality, speeding up the application of it in electronic business andcirculating field and accelerating the course of being a well informed country, a new Bar Code ForCommodity Management Measures (New Measures for short) has been issued by the General Administratorof Quality Supervision, Inspection and Quarantine of P.R. China (AQSIQ) on May 30th, 2005, and putinto force in October, 2005. At the same time, the Old Measures issued on July 3rd, 1998 has beenabolished.展开更多
With the approval of the State Council, State Economicand Trade Commission, Ministry of Foreign Trade and EconomicCooperation and Ministry of Internal Trade recently issued theCircular Regarding Some Relevant Issues i...With the approval of the State Council, State Economicand Trade Commission, Ministry of Foreign Trade and EconomicCooperation and Ministry of Internal Trade recently issued theCircular Regarding Some Relevant Issues in Granting Import andExport Management Rights to Commercial and Material SupplyEnterprises. It means that work ofgranting import and exportmanagement rights has from a trial been led onto the right path ofexamination and approval. The principle of examination and ap-proval, conditions, and the procedure of reporting to a higher in-stitution shall still be in conformity with the relevant regulationsprescribed in Decree No.76 (1993) of the State Council.In November 1993, the State Council approved and trans-mitted Opinions on Experiment of Granting Import and ExportManagement Rights to Some Commercial and Material Enterprisesby State Economic and Trade Commision, Ministry of ForeignTrade and Economic Cooperation and Ministry of Internal Trade.Totaling 206 commercial (including grain and supply and sale)and material supply enterprises are put to trial and granted展开更多
The modem economy raises new challenges for companies as entities in business and managers, as organizers and managers of functioning and operation of these companies. What needed is a change in the orientation of the...The modem economy raises new challenges for companies as entities in business and managers, as organizers and managers of functioning and operation of these companies. What needed is a change in the orientation of the theory and practice of management thinking, to whom and why organized, collective action and encouragement of entrepreneurship must serve, and what should be the mission of a modem and effective management science. An important issue appearing is to build a profile of the modem manager, who faces serious, new, and often unfamiliar challenges. The modem manager must be primarily flexible, resistant to stress, and willing to take risks and enthusiastic. The subject of the article is some problems of modem management of organization. The aim of this article is to describe and analyze the changes in the environment and for modem governance. The study attempted to answer the question: what the challenges faced by today's managers in the management of enterprises. This article is based on the analysis of literature, and diversified in cross time.展开更多
<strong>Aim:</strong> The aim of this study was to illuminate registered nurses’ (RNs) perceptions of Trust-Based Public Management (TBPM) in Swedish health care. Design: This study follows a phenomenogra...<strong>Aim:</strong> The aim of this study was to illuminate registered nurses’ (RNs) perceptions of Trust-Based Public Management (TBPM) in Swedish health care. Design: This study follows a phenomenografic approach guided by Ference Marton’s philosophy. <strong>Methods:</strong> Semi-structured interviews were used to identify variations in RNs’ perceptions of TBPM. Between February and April 2019, 24 RNs from five Swedish public healthcare departments participated in the study. <strong>Results: </strong>The results show that none of the participants had previously heard about the work of the Swedish Delegation for TBPM. The study revealed perceptions those politicians and managers were absent from the workplace, that power had been displaced to HR, and that perceptions of trust in the leadership and of working to guidelines varied. Perceptions varied between RNs employed by the municipalities and by the hospitals concerning administration, the time allotted for work, cooperation, and education.展开更多
Upon completing his studies of Sinology and Economics in Vienna, WolfgangGOTSMY had his first contact with China in Taipei and Shanghai in the exportbusiness for Austrian Companies. He joined Austrian Airlines in earl...Upon completing his studies of Sinology and Economics in Vienna, WolfgangGOTSMY had his first contact with China in Taipei and Shanghai in the exportbusiness for Austrian Companies. He joined Austrian Airlines in early 1996 andafter a 15-month Internal Management Training Program was assigned to the展开更多
This paper makes a brief introduction of the ecological environment, forestry achievements, and the existing questions of Jilin Province. The task of forest ecological network and eight questions demanding prompt solu...This paper makes a brief introduction of the ecological environment, forestry achievements, and the existing questions of Jilin Province. The task of forest ecological network and eight questions demanding prompt solution were discussed based on the present situation of forestry in Jilin Province. The author also made prospects for future application of bio-technique, infor-mation technology, new material technology and nuisance-free forest health technology in forest ecological network.展开更多
While the local government debts and local government financing vehicle(LGFV)bonds underwent reconstruction,in 2018 the new asset management regulation introduced some tighter measures to restrain shadow banking busin...While the local government debts and local government financing vehicle(LGFV)bonds underwent reconstruction,in 2018 the new asset management regulation introduced some tighter measures to restrain shadow banking business and to mitigate the moral hazard issue that led to an ongoing boom of the LGFV market.This paper examines the impacts of the 2018 new asset management regulation on the credit spread of newly issued LGFV bonds and explores how the new asset management regulation affects the implicit guarantee of local governments in the LGFV market that has piled up systemic risks.We find that the release of the new asset management regulation has raised the credit spread of LGFV bonds at issuance.More importantly,the credit spread becomes increasingly sensitive to the local governments’financial capacity and credibility right after the introduction of the new asset management regulation.Therefore,investors are compensated by more risk premiums for holding LGFV bonds issued by the local governments with a weaker balance sheet.Consequently,the implicit guarantee problem in the LGFV bond market has worsened.展开更多
Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation ...Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation of education accountability measures and reforms focusing on performance-related pay for teachers.Performance-related pay was meant to improve teacher performance,and has played an important role in providing teachers with incentives and raising educational quality.In practice,however,problems have emerged that deserve serious attention.For example,the evaluation indicators based on this theory have distorted the direction of public management due to their over-emphasis on instrumental rationality and neglect of value rationality.Further,they highlight the interim goal of"instilling knowledge"at the cost of the fundamental aim of"cultivating talent,"thus producing results opposite to those intended.On the basis of the value rationality of education and China’s reality,this paper suggests that educational institutions should shift from"New Public Management"to a"holistic and decentralized governance"approach,fostering an environment dedicated to cultivating talent and introducing this feature intothe evaluation of teacher performance.The core socialist values need to be integrated into teacher policy and internalized by teachers as their emotional identity and customary behavior.展开更多
This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts...This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an "extralegal" category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system.展开更多
Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards...Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.展开更多
文摘Adjustment of Basle Capital Agreement will influence the risk management and capital arrangement demand of the banks with different scales, operation level and environment. It will have widespread and profound effect on the competition strength of every country's banks in the global market. Starting with illustration of the present cond(tion of risk management in China's banks, the paper analyzes the major problems existing in the risk management system of China's banking industry, then puts forward some clues and suggestions to improve and better the risk management system of China's banking industry.
文摘The essence of empirical test of Wagner characteristic in new public management countries' tax revenue is to test the influence of economic growth on tax growth since new public management movement. Under IMF statistical framework, by using E-G two-step method in co-integration test and Granger causality test and empirically testing of the gross tax revenue and classified tax revenue in Australian, Canada, France, America, Britain these five countries, we can find that most indicators in most countries do not confirm to Wagner' s law. With the growth of GDP, tax revenue as a percentage of GDP rises periodically but not permanently. This period can be called the validity period of Wagner' s law in financial scale.
文摘Since China' s accession to WTO, opening up has intensified China' s ties with the international financial markets, financial markets have become increasingly frequent. However, with respect to foreign banks, capital management of commercial banks is only just beginning. Especially after the proposed Basel, how to adjust the capital assets of commercial banks is to enable them to comply with Basel II requirements, ensuring stability and development of the banking sector is the China Banking Regulatory Commission and the commercial banks. So, how intensive management can reduce capital occupation to increase the capital adequacy ratio is an important part of the commercial banks that must be studied.
文摘The development of the socialist market economy demands the furtherintensification of the reform of the management operating system (MOS)of the state-owned assets, the strengthening of the efficiency in the man-agement of state-owned assets,and the improvement of the operating bene-
文摘With the development of socialism market economy, the former Bar Code ForCommodity Management Measures (being called Old Measures for short hereafter) issued by the NationalBureau of Quality and Technical Supervision can not adapt to the requirement of managing for barcode for commodity. Therefore, for the purpose of standardize bar code for commodity managementstandard, ensuring its quality, speeding up the application of it in electronic business andcirculating field and accelerating the course of being a well informed country, a new Bar Code ForCommodity Management Measures (New Measures for short) has been issued by the General Administratorof Quality Supervision, Inspection and Quarantine of P.R. China (AQSIQ) on May 30th, 2005, and putinto force in October, 2005. At the same time, the Old Measures issued on July 3rd, 1998 has beenabolished.
文摘With the approval of the State Council, State Economicand Trade Commission, Ministry of Foreign Trade and EconomicCooperation and Ministry of Internal Trade recently issued theCircular Regarding Some Relevant Issues in Granting Import andExport Management Rights to Commercial and Material SupplyEnterprises. It means that work ofgranting import and exportmanagement rights has from a trial been led onto the right path ofexamination and approval. The principle of examination and ap-proval, conditions, and the procedure of reporting to a higher in-stitution shall still be in conformity with the relevant regulationsprescribed in Decree No.76 (1993) of the State Council.In November 1993, the State Council approved and trans-mitted Opinions on Experiment of Granting Import and ExportManagement Rights to Some Commercial and Material Enterprisesby State Economic and Trade Commision, Ministry of ForeignTrade and Economic Cooperation and Ministry of Internal Trade.Totaling 206 commercial (including grain and supply and sale)and material supply enterprises are put to trial and granted
文摘The modem economy raises new challenges for companies as entities in business and managers, as organizers and managers of functioning and operation of these companies. What needed is a change in the orientation of the theory and practice of management thinking, to whom and why organized, collective action and encouragement of entrepreneurship must serve, and what should be the mission of a modem and effective management science. An important issue appearing is to build a profile of the modem manager, who faces serious, new, and often unfamiliar challenges. The modem manager must be primarily flexible, resistant to stress, and willing to take risks and enthusiastic. The subject of the article is some problems of modem management of organization. The aim of this article is to describe and analyze the changes in the environment and for modem governance. The study attempted to answer the question: what the challenges faced by today's managers in the management of enterprises. This article is based on the analysis of literature, and diversified in cross time.
文摘<strong>Aim:</strong> The aim of this study was to illuminate registered nurses’ (RNs) perceptions of Trust-Based Public Management (TBPM) in Swedish health care. Design: This study follows a phenomenografic approach guided by Ference Marton’s philosophy. <strong>Methods:</strong> Semi-structured interviews were used to identify variations in RNs’ perceptions of TBPM. Between February and April 2019, 24 RNs from five Swedish public healthcare departments participated in the study. <strong>Results: </strong>The results show that none of the participants had previously heard about the work of the Swedish Delegation for TBPM. The study revealed perceptions those politicians and managers were absent from the workplace, that power had been displaced to HR, and that perceptions of trust in the leadership and of working to guidelines varied. Perceptions varied between RNs employed by the municipalities and by the hospitals concerning administration, the time allotted for work, cooperation, and education.
文摘Upon completing his studies of Sinology and Economics in Vienna, WolfgangGOTSMY had his first contact with China in Taipei and Shanghai in the exportbusiness for Austrian Companies. He joined Austrian Airlines in early 1996 andafter a 15-month Internal Management Training Program was assigned to the
文摘This paper makes a brief introduction of the ecological environment, forestry achievements, and the existing questions of Jilin Province. The task of forest ecological network and eight questions demanding prompt solution were discussed based on the present situation of forestry in Jilin Province. The author also made prospects for future application of bio-technique, infor-mation technology, new material technology and nuisance-free forest health technology in forest ecological network.
基金supported by the National Natural Science Foundation of China[Grant No.71773127]and by the Young Scientist Fund of the National Science Foundation of China[Grant No.72003191].
文摘While the local government debts and local government financing vehicle(LGFV)bonds underwent reconstruction,in 2018 the new asset management regulation introduced some tighter measures to restrain shadow banking business and to mitigate the moral hazard issue that led to an ongoing boom of the LGFV market.This paper examines the impacts of the 2018 new asset management regulation on the credit spread of newly issued LGFV bonds and explores how the new asset management regulation affects the implicit guarantee of local governments in the LGFV market that has piled up systemic risks.We find that the release of the new asset management regulation has raised the credit spread of LGFV bonds at issuance.More importantly,the credit spread becomes increasingly sensitive to the local governments’financial capacity and credibility right after the introduction of the new asset management regulation.Therefore,investors are compensated by more risk premiums for holding LGFV bonds issued by the local governments with a weaker balance sheet.Consequently,the implicit guarantee problem in the LGFV bond market has worsened.
基金a mid-term outcome of a 2011 Major Research Project of the Ministry of Education,headed by the author
文摘Since New Public Management theory,which seeks to promote public management reform with the techniques used to catalyze economic development,was introduced into the field of education,it has led to the implementation of education accountability measures and reforms focusing on performance-related pay for teachers.Performance-related pay was meant to improve teacher performance,and has played an important role in providing teachers with incentives and raising educational quality.In practice,however,problems have emerged that deserve serious attention.For example,the evaluation indicators based on this theory have distorted the direction of public management due to their over-emphasis on instrumental rationality and neglect of value rationality.Further,they highlight the interim goal of"instilling knowledge"at the cost of the fundamental aim of"cultivating talent,"thus producing results opposite to those intended.On the basis of the value rationality of education and China’s reality,this paper suggests that educational institutions should shift from"New Public Management"to a"holistic and decentralized governance"approach,fostering an environment dedicated to cultivating talent and introducing this feature intothe evaluation of teacher performance.The core socialist values need to be integrated into teacher policy and internalized by teachers as their emotional identity and customary behavior.
文摘This study is seeking an answer as to whether the efficient state and the state under the rule of law are indeed irreconcilable, as well as to whether these two categories are by nature to be seen as contrary concepts. The basic issue is whether efficiency is to be handled as an "extralegal" category, or whether legal regulation, in accordance with public administration traditions in Europe, can in itself meet the requirement of efficiency. Also the study presents the formation of the issue of conflict between the effective state and the state under the rule of law in Hungary after the election held in 2010 in the practice of economic policy and legislation of the Orban government. We are trying to answer the question of the tendency of power concentration to really menace the principles of a traditionally-formed state under the rule of law, as well as whether the economic policy of the government can be implemented effectively in a strongly centralized political and state administrative system.
文摘Belgian public accounting has faced many changes since the law of May 15, 1846 on state accounting and is continuously evolving. Originally, only cash-based budgetary accounting existed, but the will to evolve towards an accounting system allowing the follow-up of the public patrimony and debt and ensuring a better transparency of accounts appeared. So, after several changes in budgetary and accounting practices, the legislative authorities introduced an accrual-based accounting system and double-entry general accounting. The reform of 2003 is the main element of this accounting modernization, which is inspired by the new public management. This papert first describes the development of Belgian public accounting since 1846 and then dwells on the accounting reform of 2003, and more specifically, on its content and triggering factors, which can be linked not only to the development of Belgium but also to the international development. Finally, the level of implementation of this reform in different Belgian public entities is studied.