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Adolf J.H. Enthoven

In an article in the last issue of Finance and Development Adolf J.H. Enthoven showed how accountancy has through its history continuously responded to new needs. In this article he indicates how he believes it should now respond to the requirements of the developing countries.

International Monetary Fund

Austria’s 2004 Article IV Consultation reports that the economy has continued to perform relatively well, unemployment is among the lowest in the European Union, and competitiveness remains strong. Also, a gradual recovery is under way and short-term economic prospects are positive, although risks remain. There are areas of potential risk stemming primarily from exposure of Austrian banks in central and eastern European countries and foreign currency loans to households; and there is scope for strengthening supervision and reviewing the current deposit insurance system over the medium term.

International Monetary Fund

This Selected Issues paper reviews Canada’s business tax system, looking at the incentive effects of the country’s business tax regime and their implications for output and employment. It presents estimates of marginal effective tax rates on corporate-source income in Canada and comparator countries across sectors, asset classes, means of finance, and asset ownership. The paper also examines labor markets in Canada. It notes that unemployment rates in Canada have risen across all demographic groups, industries, and regions, although young and less-educated workers and workers in agriculture and primary industries have been most severely affected.

International Monetary Fund

The issue of productivity growth in Canada has received considerable attention reflecting its marked slowdown since the early 1970s and concerns about its implications for Canadian competitiveness. To better understand productivity developments in Canada, it is useful to decompose total factor productivity (TFP) into investment-specific productivity change (ISP) and technologically neutral productivity change (TNP). The gap in manufacturing productivity growth between Canada and the United States originates mostly in the strong performance of specific industries, such as electrical products and commercial and industrial machinery.

International Monetary Fund

This Selected Issues paper reviews empirical evidence on the main determinants of the real bilateral exchange rate between the Canadian and the U.S. dollars, with particular emphasis on the role played by cyclical and longer-term economic factors. The paper aims to identify the nature of the shocks that have contributed to the recent downward trend in the Canadian dollar. The analysis shows that fluctuations in the real bilateral exchange rate can be explained reasonably well by its long-term fundamentals. The paper also analyzes inflation and the natural rate of unemployment in Canada.

International Monetary Fund

This Selected Issues paper reviews empirical evidence on the main determinants of the real bilateral exchange rate between the Canadian and the U.S. dollars, with particular emphasis on the role played by cyclical and longer-term economic factors. The paper aims to identify the nature of the shocks that have contributed to the recent downward trend in the Canadian dollar. The analysis shows that fluctuations in the real bilateral exchange rate can be explained reasonably well by its long-term fundamentals. The paper also analyzes inflation and the natural rate of unemployment in Canada.

International Monetary Fund

This paper examines a few selected aspects of adjustment and restructuring in the Czech enterprise sector. It examines financial performance of the Czech enterprise sector, drawing on data reported by nonfinancial enterprises to the Czech Statistical Office (CSO) in 1993. The findings reveal that significant progress has been made in the nonfinancial aspects of adjustment, but a large part of the enterprise sector has been slow to adopt measures to achieve sustainable financial viability.