scholarly journals Modern Macroeconomics and Heterogeneity

2020 ◽  
pp. 7-20
Author(s):  
Pedro Brinca
Keyword(s):  
Technological Change ◽  
20Th Century ◽  
Data Availability ◽  
Special Edition ◽  
Computational Power ◽  
Optimal Tax ◽  
Open Questions ◽  
The Impact ◽  
Rich Interaction ◽  
Tax Structures

Modern macroeconomics has evolved from focusing just on the dynamics of aggregates, such as income, consumption and savings, to the dynamics of the distributions that add up to those aggregates. This is a consequence of theoretical contributions and increasing data availability and computational power. Though contributions regarding heterogeneity in macroeconomics can be traced back to the first half of the 20th century, it is only by the 2010s that we evolved towards a framework where there is a rich interaction between macroeconomic aggregates and their distributions that goes both ways. This special edition focused on contributions that build on such framework to study open questions regarding the impact of fiscal shocks on output, the impact of investment‑ specific technological change on inequality, optimal tax structures, and the impact of the COVID‑ 19 pandemic on the distribution of earnings.

Is technological change a devourer of jobs?

2017 ◽  
pp. 111-140 ◽  
Author(s):  
R. Kapeliushnikov
Keyword(s):  
Technological Change ◽  
Critical Analysis ◽  
New Technologies ◽  
Employment Growth ◽  
Foreseeable Future ◽  
Employment Effects ◽  
Technological Unemployment ◽  
Micro Level ◽  
Task Sets ◽  
The Impact

The paper provides a critical analysis of the idea of technological unemployment. The overview of the existing literature on the employment effects of technological change shows that on the micro-level there exists strong and positive relationship between innovations and employment growth in firms; on the sectoral level this correlation becomes ambiguous; on the macro-level the impact of new technologies seems to be positive or neutral. This implies that fears of explosive growth of technological unemployment in the foreseeable future are exaggerated. Our analysis further suggests that new technologies affect mostly the structure of employment rather than its level. Additionally we argue that automation and digitalisation would change mostly task sets within particular occupations rather than distribution of workers by occupations.

DAMPAK PROGRAM DIKLAT ONLINE TIK GURU PUSTEKKOM TERHADAP AKSESBILITAS KONTEN PEMBELAJARAN PADA FITUR RUMAH BELAJAR

2018 ◽  
Vol 19 (2) ◽  
pp. 84
Author(s):  
Eni Susilawati
Keyword(s):  
Teacher Training ◽  
Quantitative Research ◽  
Online Training ◽  
Research Approach ◽  
Intensity Level ◽  
Web Based ◽  
Learning Content ◽  
Open Questions ◽  
Ict Training ◽  
The Impact

The research objective is to analyze the impact of the participation of online  ICT teacher training to increase the number of accessibility the learning content of features in Rumah Belajar. This research used the quantitative research approach with descriptive quantitative analysis methods to be able to describe how the increase in accessibility features of Rumah Belajar and utilization in learning in school. Samples were selected in this study are all online training participants at 15 locations online training that has been conducted by Pustekkom in 2015 and 2016 in 2015. The data was collected using a questionnaire and a list of open questions in accordance with the purpose of research. The results showed that 1) online ICT teacher training participants, after completing the Pustekkom  training online  using become more motivated to access other feature in Rumah Belajar; 2) The order of the percentage of the intensity level of accessibility to the other features of Rumah Belajar are: Sumber Belajar 23%, BSE 23%, Bank Soal 21%, Kelas Maya 13%, Lab Maya 6%, Karya Guru 4%, Wahana Jelajah Angkasa 4%, Peta Budaya 4% and Karya Komunitas 2%, and ICT training online using the application PKB Rumah Belajar can be used as a reference for efforts to develop a web-based learning applications, in particular for the development of Rumah belajar portal belongs Pustekkom Kemendikbud. Tujuan penelitian yaitu untuk menganalisis dampak keikutsertaan diklat online  TIK guru Belajar terhadap peningkatan jumlah aksebilitas konten pembelajaran pada fitur-fitur rumah belajar. Penelitian ini menggunakan pendekatan penelitian kuantitatif dengan metode analisis kuantitatif secara deskriptif untuk bisa menggambarkan bagaimana peningkatan aksesbilitas fitur-fitur rumah belajar dan pemanfaatannya dalam pembelajaran di sekolah. Sampel yang dipilih dalam penelitian ini adalah semua peserta diklat online  pada 15 lokasi diklat online yang telah dilaksanakan oleh Pustekkom pada tahun 2015 dan 2016. Pengumpulan data menggunakan kuesioner dan daftar pertanyaan terbuka sesuai dengan tujuan penelitian. Hasil penelitian menunjukkan bahwa 1) peserta diklat online TIK Guru, setelah mengikuti diklat online Pustekkom, menjadi lebih termotivasi untuk mengakses fitur-fitur lainnya dalam Rumah Belajar; 2) Urutan prosentase tingkat intensitas aksesbilitas terhadap fitur-fitur Rumbel selain Pengembangan Keprofesian berkelanjutan (PKB) adalah: Sumber Belajar 23%, Buku Sekolah Elektronik (BSE) 23%, Bank Soal 21%, Kelas Maya 13%, Lab Maya 6%, Karya Guru 4%, Wahana Jelajah Angkasa 4%, Peta Budaya 4% dan Karya Komunitas 2%; dan 3) diklat online TIK menggunakan aplikasi PKB. Rumah belajar bisa dijadikan referensi bagi upaya pengembangan aplikasi pembelajaran berbasis web, khususnya bagi pengembangan portal Rumah Belajar milik Pustekkom Kemendikbud.

A Left History of Liquorice: What It Means to Write "Left" History

2019 ◽  
Vol 23 (1) ◽  
Author(s):  
Bryan D. Palmer
Keyword(s):  
Historical Study ◽  
Right Wing ◽  
Special Edition ◽  
Political Climate ◽  
Historical Approach ◽  
History Of ◽  
The Impact

This article is part of a special Left History series reflecting upon changing currents and boundaries in the practice of left history, and outlining the challenges historians of the left must face in the current tumultuous political climate. This series extends a conversation first convened in a 2006 special edition of Left History (11.1), which asked the question, “what is left history?” In the updated series, contributors were asked a slightly modified question, “what does it mean to write ‘left’ history?” The article charts the impact of major political developments on the field of left history in the last decade, contending that a rising neoliberal and right-wing climate has constructed an environment inhospitable to the discipline’s survival. To remain relevant, Palmer calls for historians of the left to develop a more “open-ended and inclusive” understanding of the left and to push the boundaries of inclusion for a meaningful historical study of the left. To illustrate, Palmer provides a brief materialist history of liquorice to demonstrate the mutability of left history as a historical approach, rather than a set of traditional political concerns.

„Arvīd, uz kurieni Tu aizgāji?”: Arvīda Griguļa personības loma Rakstnieku savienības vēsturē

2020 ◽  
pp. 74-84
Author(s):  
Madara Eversone
Keyword(s):  
20Th Century ◽  
Communist Party ◽  
Central Committee ◽  
State Archive ◽  
National Archives ◽  
Literary Heritage ◽  
Literary Process ◽  
Long Time ◽  
The Impact

The article aims to highlight the role of Arvīds Grigulis’ (1906–1989) personality in the Latvian Soviet literary process in the context of the Latvian Soviet Writers’ Union, attempting to discover the contradictions and significance of Arvīds Grigulis’ personality. Arvīds Grigulis was a long-time member of the Writers’ Union, a member of the Soviet nomenklatura, and an authority of the soviet literary process. His evaluations of pre-soviet literary heritage and writings of his contemporaries were often harsh and ruthless, and also influenced the development of the further literary process. The article is based on the documents of the Central Committee of the Latvian Communist Party, the Latvian Soviet Writers’ Union and the Communist Party local organization of the Latvian Soviet Writers’ Union that are available at the Latvian State Archive of the National Archives of Latvia, as well as memories of Grigulis’ contemporaries. It is concluded that the personality of the writer Arvīds Grigulis, although unfolding less in the context of the Writers’ Union, is essential for the exploration of the soviet literary process and events behind the scenes. The article mainly describes events and episodes taking place until 1965, when Arvīds Grigulis’ influence in the Writers’ Union was more remarkable. Individual and further studies should analyse changes and the impact of his decisions in the cultural process of the 70s and 80s of the 20th century.

Bookkeeper-Controller-CFO: The Rise of the Chief Financial and Chief Accounting Officer

2019 ◽  
Vol 46 (2) ◽  
pp. 1-8 ◽  
Author(s):  
Michael Doron ◽  
C. Richard Baker ◽  
Kiren Dosanjh Zucker
Keyword(s):  
Corporate Governance ◽  
Corporate Finance ◽  
20Th Century ◽  
Financial Reporting ◽  
Legal Liability ◽  
Senior Management ◽  
Chief Financial Officers ◽  
Management Positions ◽  
The Impact

ABSTRACT This paper traces the evolution of the chief accounting and chief financial officers from minor figures in corporate governance for most of the 20th century to senior management positions by the late 1970s. The paper begins with the testimony before Congress of Arthur Tucker during the debates over the legislation that would become the 1933 Securities Act. Tucker's testimony resulted in the controller or chief accounting officer being included among those persons specifically listed as potentially liable for fraudulent statements or omissions under Section 11 of the Act. The impact of Tucker's efforts, the evolution of the legal liability of financial and accounting officers over the next several decades, the increasing complexity of corporate finance and financial reporting that led to the establishment of the CFO as a position second only to the CEO, and the place of the accounting officer among senior management, are analyzed in the subsequent sections.

Motivating Compliance: Firm Response to Mandatory Disclosure Policies

2018 ◽  
Vol 32 (2) ◽  
pp. 103-119
Author(s):  
Colleen M. Boland ◽  
Chris E. Hogan ◽  
Marilyn F. Johnson
Keyword(s):  
Conflict Of Interest ◽  
Low Cost ◽  
Cost Effective ◽  
Data Availability ◽  
Policy Adoption ◽  
Future Research ◽  
Regulated Firms ◽  
Firm Response ◽  
Disclosure Rules ◽  
The Impact

SYNOPSIS Mandatory existence disclosure rules require an organization to disclose a policy's existence, but not its content. We examine policy adoption frequencies in the year immediately after the IRS required mandatory existence disclosure by nonprofits of various governance policies. We also examine adoption frequencies in the year of the subsequent change from mandatory existence disclosure to a disclose-and-explain regime that required supplemental disclosures about the content and implementation of conflict of interest policies. Our results suggest that in areas where there is unclear regulatory authority, mandatory existence disclosure is an effective and low cost regulatory device for encouraging the adoption of policies desired by regulators, provided those policies are cost-effective for regulated firms to implement. In addition, we find that disclose-and-explain regulatory regimes provide stronger incentives for policy adoption than do mandatory existence disclosure regimes and also discourage “check the box” behavior. Future research should examine the impact of mandatory existence disclosure rules in the year that the regulation is implemented. Data Availability: Data are available from sources cited in the text.

Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality

2019 ◽  
Vol 38 (4) ◽  
pp. 131-149 ◽  
Author(s):  
Patrick J. Hurley ◽  
Brian W. Mayhew
Keyword(s):  
Loss Aversion ◽  
Audit Quality ◽  
Data Availability ◽  
Quality Competition ◽  
High Quality ◽  
Market Reactions ◽  
Comprehensive Theory ◽  
Audit Reports ◽  
The Impact ◽  
Quality Theory

SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investors placing a premium on HQ auditor reports. We also find that adding an HQ auditor results in other auditors lowering audit quality. Additional analyses indicate some managers demand lower audit quality to avoid negative audit reports, consistent with loss aversion as a potential explanation. Our findings indicate a need to develop a more comprehensive theory of the demand for auditing. Data Availability: The laboratory market data used in this study are available from the authors upon request.

Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures

2020 ◽  
Vol 34 (3) ◽  
pp. 153-167
Author(s):  
John R. Lauck ◽  
Stephen J. Perreault ◽  
Joseph R. Rakestraw ◽  
James S. Wainberg
Keyword(s):  
Best Practices ◽  
Audit Quality ◽  
Self Regulation ◽  
Data Availability ◽  
Audit Committees ◽  
External Auditors ◽  
Extant Literature ◽  
Psychological Theories ◽  
Inquiry Process ◽  
The Impact

SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statutory whistleblower protections and strategically timing their fraud inquiries. Our results indicate that auditors are more likely to elicit client-employee fraud disclosures by actively promoting statutory whistleblower protections and strategically timing the fraud inquiry to take place in the afternoon, when client-employee self-regulation is more likely to be depleted. These two audit inquiry strategies should be of considerable interest to audit practitioners, audit committees, and those concerned with improving audit quality. Data Availability: From the authors by request.

114 What Is the Impact of Dairy Influence Cattle on the Traditional Beef Industry Structure?

2021 ◽  
Vol 99 (Supplement_1) ◽  
pp. 38-39
Author(s):  
Bradley J Johnson ◽  
Luke Fuerniss
Keyword(s):  
Dairy Cows ◽  
Dairy Herd ◽  
The United States ◽  
Reproductive Technologies ◽  
Industry Structure ◽  
Data Availability ◽  
Beef Production ◽  
Feed Conversion ◽  
Beef Industry ◽  
The Impact

Abstract The U.S. cow inventory includes approximately 31 million beef cows and 9 million dairy cows, so flow of cattle from dairies into beef production influences the traditional beef industry structure. Dairy-influenced cattle have historically entered the beef supply chain as cull cows and calf-fed Holstein steers. Culled dairy cows account for approximately half of the cows harvested in the United States annually. Fed steers and heifers of dairy influence are estimated to account for 15% of annual steer and heifer slaughter. Advancements in data availability, genomics, and reproductive technologies have enabled more precise selection of dairy replacement heifers and more pregnancies to be allocated to a terminal sire. Recently, the use of beef semen to breed dairy cows that are not desirable for producing replacement heifers has become more widespread. Beef-on-dairy calves are often moved to calf ranches shortly after birth where they are weaned and grown before transitioning to traditional grow yards or feedlots. In comparison to traditional range beef production, calves of dairy origin are weaned at a younger age, have more restricted mobility early in life, and are fed a delivered ration for a greater number of days. While carcasses of dairy-originated fed cattle excel in subcutaneous leanness and marbling, calves originating from dairies typically experience greater morbidity, poorer feed conversion, and poorer dressed yields compared to native fed cattle. Future opportunities to optimize beef production from the dairy herd include refining sire selection to consistently produce high quality calves, reducing variation in calfhood management, and identifying optimal nutrition and growth technology programs for calves from dairies.

scholarly journals Globalization Impact on Multinational Enterprises

World ◽  
2021 ◽  
Vol 2 (2) ◽  
pp. 216-230
Author(s):  
Justine Kyove ◽  
Katerina Streltsova ◽  
Ufuoma Odibo ◽  
Giuseppe T. Cirella
Keyword(s):  
Developing Country ◽  
Multinational Enterprises ◽  
Developed Countries ◽  
Global Market ◽  
Data Availability ◽  
Negative Effects ◽  
Developed Country ◽  
Excellent Starting Point ◽  
Starting Point ◽  
The Impact

The impact of globalization on multinational enterprises was examined from the years 1980 to 2020. A scoping literature review was conducted for a total of 141 articles. Qualitative, quantitative, and mixed typologies were categorized and conclusions were drawn regarding the influence and performance (i.e., positive or negative effects) of globalization. Developed countries show more saturated markets than developing countries that favor developing country multinational enterprises to rely heavily on foreign sales for revenue growth. Developed country multinationals are likely to use more advanced factors of production to create revenue, whereas developing country multinationals are more likely to use less advanced forms. A number of common trends and issues showed corporate social responsibility, emerging markets, political issues, and economic matters as key to global market production. Recommendations signal a strong need for more research that addresses contributive effects in the different economies, starting with the emerging to the developed. Limitations of data availability and inconsistency posed a challenge for this review, yet the use of operationalization, techniques, and analyses from the business literature enabled this study to be an excellent starting point for additional work in the field.

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