欧美企业克服传统预算管理缺陷的最新实践

由于传统预算管理存在缺乏灵活性、缺乏效率等缺陷,欧美企业采取了一系列的改进措施,如广泛运用信息一体化技术、注重预算与战略的结合、运用一体化的预测模型等方法和手段提高预算的灵活性和效率,取得了良好的效果.     

Normal Deviation and Poisson Approximation of a Security Market by the Geometric Markov Renewal Processes

We consider the geometric Markov renewal processes (GMRP) as a model for a security market. Normal deviations of the geometric Markov renewal processes for ergodic averaging and double averaging schemes are derived. We introduce Poisson averaging scheme for the geometric Markov renewal processes. European call option pricing formulas for GMRP are presented.     

Multiple partitioning of multiplex signed networks: Application to European parliament votes

For more than a decade, graphs have been used to model the voting behavior taking place in parliaments. However, the methods described in the literature suffer from several limitations. The two main ones are that 1) they rely on some temporal integration of the raw data, which causes some information loss; and/or 2) they identify groups of antagonistic voters, but not the context associated with their occurrence. In this article, we propose a novel method taking advantage of multiplex signed graphs to solve both these issues. It consists in first partitioning separately each layer, before grouping these partitions by similarity. We show the interest of our approach by applying it to a European Parliament dataset.     

Andrii Liubka’s Carbide: Ukrainian democratic reforms through a dark glass

ABSTRACT

The Revolution of Dignity in Ukraine and its reforms are the topics of Andrii Liubka’s novel Karbid (Carbide, 2015). Employing Voltairean laughter and neo-Gothic aesthetics, Liubka presents the idea of European integration (one of the expected outcomes of the reforms) implemented practically by the corrupt elites of the imagined Transcarpathian town of Vedmediv as a money-laundering enterprise – an underground tunnel for smuggling drugs and people’s organs from Ukraine to Europe. The author proposes that the elites – most of whom are criminals – personify Julia Kristeva’s concept of abjection in the novel and represent social spheres that need reform. Contrary to the Euromaidan goals, these comprador elites desire even stronger borders between Ukraine and the European Union, as these facilitate their shadow economy, and they subject the local population to economic and social decline, turning them into disposable human waste. By applying the concept of abjection in its psychoanalytic and social forms to Liubka’s tragicomic novel, the author argues that his text points to Ukraine’s struggle to define itself as “West” and shed its totalitarian legacy of the Soviet “East,” and brings attention to the conflict between the post-Euromaidan national strivings of Ukraine’s citizens and the rampant corruption that negates their efforts.     

Causal dynamics of poverty reproduction in EU countries

This study investigated causal mechanisms of poverty reproduction in EU countries by placing emphasis on the parental background effect on sons’ poverty risk after having controlled for endogeneity among observable and non‐observable effects of the involved mechanisms. The countries under investigation were old EU member states representing the four welfare regimes in the EU. Having employed path models and utilised EU‐SILC 2005 data, the analysis yielded no statistically significant direct effect of parental background on sons’ poverty risk in Denmark. Greece, however, exhibited a statistically significant and quite strong direct effect. Germany and the United Kingdom stood in‐between. Moreover, the analysis found indirect channels through which the parental background affects sons’ poverty risk. These findings are expected to enrich the academic discourse and inform the policy‐making process on poverty reproduction and social protection in the EU.     

Minimum income in the Western Balkans: From socialism to the European Pillar of Social Rights

In this article, we examine the evolution of minimum income programmes in the Western Balkans (comprising Albania, Bosnia and Herzegovina, Kosovo, Montenegro, North Macedonia, and Serbia). During socialism, Yugoslavia developed a rudimentary minimum income protection programme, while Albania did not have one. As countries moved towards a market economy, socialism's legacy remained relevant, but especially since 2000, governments have taken more direct responsibility for the minimum income schemes—typically under the influence of the World Bank. The attention was paid to strict targeting accuracy rather than to adequacy or sufficient coverage of the lowest deciles. In essence, neither socialist nor neoliberal policymakers ever recognised anything but the poverty relief function of the minimum income. Both ideologies were hostile, or at best indifferent, to increasing the adequacy and generosity of minimum income programmes, perceiving them as impediments and distractions that slowed socialist and neoliberal transformations. Despite some reform initiatives supported by the World Bank and, more recently, the European Union, the generosity and adequacy of minimum income programmes remain low, and coverage keeps declining. There have been very few efforts to develop inclusion function of the minimum income, while the activation aspect has achieved very little, sometimes degrading into punitive programmes of unpaid community work. In this dismal picture, the European Pillar of Social Rights action framework could serve as a guide for a long overdue third phase in the Western Balkans' minimum income policy evolution.     

From pension funds to piggy banks: (Perverse) consequences of the Stability and Growth Pact since the crisis

As part of their strategy for economic and monetary union, European governments committed themselves to fiscal discipline – particularly by placing limits on annual deficits and on public debt. Subsequently, and as they sought to respond to the “current crisis”, they embraced the view that only if public finances were kept under control would sustainable recovery be possible. Rules of fiscal governance were strengthened. To help them meet these rules, the governments of many member States of the European Union made changes to their pension systems or to funds they had established specifically to pay the costs of population ageing. The intention was not to cut retirement benefits or to improve the efficiency of the relevant pension schemes and institutions. Rather, it was to free up resources immediately. Funded pension schemes and pension funds were treated like “piggy banks” that were raided when times became hard. Moreover, the policies pursued succeeded in meeting their objectives only because the system of national accounts according to which outcomes are judged does not recognize the way in which most of the fiscal gains are matched by future fiscal liabilities.     

论欧盟在欧元区主权债务危机中的改革与发展

2009-2010年的希腊主权债务危机引发了欧元区集体危机,这被认为是自1999年EMU成立以来遭遇的最大挑战。继希腊之后,爱尔兰和葡萄牙先后向欧盟提出了金融救助申请。2011年7月,欧盟达成了对希腊进行第二轮金融援助的方案。尽管欧元区主权债务危机形势不容乐观,但此次危机也促使欧盟及其成员国加快了自身改革。     

欧债危机背景下我国通货膨胀治理研究

改革开放30年以来,我国经济取得了举世瞩目的成绩,但也出现了四次大的通货膨胀,目前欧债危机越演越烈,对世界经济包括我国经济必将带来巨大的影响,极有可能助推我国已经出现的通货膨胀。文章通过对我国历次通货膨胀原因的探悉和成功治理对策的研究,认为要充分发挥市场调控功能,加快经济增长方式的转变,合理运用国家宏观调控政策治理我国可能出现的复合式通货膨胀。     

康拉德·阿登纳欧洲联合的理念与实践

二战后,康拉德·阿登纳审时度势,大力提倡欧洲联合,促进了欧洲统一的理念向现实的转变。他高度重视德法关系,把法德两国之间的谅解与合作作为欧洲一体化的核心与基石,启动了早期欧洲的一体化,为其在以后的不断深化和扩大奠定了坚实的基础。