Spatial changes in labour market inequality

We study spatial changes in labour market inequality for US states and MSAs using Census and American Community Survey data between 1980 and 2010. We report evidence of significant spatial variations in education employment shares and in the college wage premium for US states and MSAs, and show that the pattern of shifts through time has resulted in increased spatial inequality. Because relative supply of college versus high school educated workers has risen faster at the spatial level in places with higher initial supply levels, we also report a strong persistence and increased inequality of spatial relative demand. Bigger relative demand increases are observed in more technologically advanced states that have experienced faster increases in R&D and computer usage, and in states where union decline has been fastest. Finally, we show the increased concentration of more educated workers into particular spatial locations and rising spatial wage inequality are important features of labour market polarization, as they have resulted in faster employment growth in high skill occupations, but also in a higher demand for low wage workers in low skill occupations. Overall, our spatial analysis complements research findings from labour economics on wage inequality trends and from urban economics on agglomeration effects connected to education and technology.     

Estimating the returns to education for Australian youth via rank-order instrumental variables

This paper employs the rank-order instrumental variable (IV) procedure of Vella and Verbeek [Vella, F., Verbeek, M., 1997. Using rank order as an instrumental variable: an application to the return to schooling, CES Discussion Paper 97.10, K.U. Leuven.] to estimate the returns to education for Australian youth. The attraction of this approach is that it can account for the endogeneity of schooling in the wage equation via the use of instrumental variables without the use of exclusion restrictions. We find, after accounting for the endogeneity of schooling, that an additional year of schooling is associated with an increase in wages of approximately 8%. Furthermore, we find that the rank-order IV approach is able to identify the presence of endogeneity in this particular empirical example. However, despite this, the adjusted estimate of how schooling affects wage is close to the ordinary least squares (OLS) estimate.     

On the Role of Paradigms in Understanding Economic Globalization

Any adequate analysis of economic globalization necessarily requires fundamental understanding of the worldviews underlying the views expressed with respect to the nature and role of economic globalization. This paper is based on the premise that any worldview can be associated with one of the four basic paradigms: functionalist, interpretive, radical humanist, and radical structuralist. It argues that any view expressed with respect to economic globalization is based on one of the four paradigms or worldviews. It, therefore, discusses four views with respect to the nature and role of economic globalization which correspond to the four broad worldviews. The paper emphasizes that the four views expressed are equally scientific and informative; they look at the nature and role of economic globalization from a certain paradigmatic viewpoint. Emphasizing this example in the area of economic globalization, the paper concludes that there are opportunities for each paradigm to benefit from contributions coming from the other three paradigms.     

论以职业能力为导向的高职会计专业课程体系改革

本文通过对高职会计专业基于职业能力培养的素质要求,分析了课程体系改革的必要性,指出应对现行的会计专业课程体系进行改革,提出构建高职会计专业课程的新体系。     

Optimal Taxation of Risky Human Capital*

In a two‐period life‐cycle model with ex ante homogeneous households, earnings risk, and a general earnings function, we derive the optimal linear labor tax rate and optimal linear education subsidies. The optimal income tax trades off social insurance against incentives to work. Education subsidies are not used for social insurance, but they are only targeted at offsetting the distortions of the labor tax and internalizing a fiscal externality. Both optimal education subsidies and tax rates increase if labor and education are more complementary, because education subsidies indirectly lower labor tax distortions by stimulating labor supply. Optimal education subsidies (taxes) also correct non‐tax distortions arising from missing insurance markets. Education subsidies internalize a positive (negative) fiscal externality if there is underinvestment (overinvestment) in education because of risk. Education policy unambiguously allows for more social insurance if education is a risky activity. However, if education hedges against labor‐market risk, optimal tax rates could be lower than in the case without education subsidies.     

关于高职院校发展定位的思考

本文基于对高职院校发展定位的几个基本问题的认识，阐述了高职院校在发展定位中要探索的几项内容：一是高职院校的人文精神的培养，二是探索走与社会发展多维度、全方位的结合，以质量求生存的道路，三是探索多元化的投资主体在高职院校的应用，四是寻求开放、互动、双赢的产学合作新型办学模式，五是推动高等职业教育的学历教育与非学历教育互动发展。     

以德育人之我见

以德育人需要高素质的教师队伍，还应该创新德育教育的内容，更新教育方法，为社会培养合格人才。     

Coverage of Criticism of Activity‐Based Costing in Canadian Textbooks*

Textbook authors and publishers face a difficult decision regarding coverage of activity‐based costing (ABC). ABC could be presented in a strictly positive light, because it enjoyed immense popularity when it was introduced in the 1980s and it is still referred to in favourable terms in practitioner journals. On the other hand, ABC can be criticized on practical and theoretical grounds. Surveys report that a minority of firms adopt ABC, and there are indications of dissatisfaction among some users. In addition, ABC requires direct proportionality and the exclusion of common costs, which are difficult conditions to meet. In this paper, we first describe the practical and theoretical material supporting criticism of ABC that is available to be cited by textbook authors. We then review the coverage of this material in the five textbooks that are most widely used in Canadian universities and colleges.     

关于保持共产党员先进性教育活动的若干思考

先进性是工人阶级政党的本质体现，党的三代领导人都非常重视对共产党员进行先进性教育。对共产党员进行先进性教育，是我党优良的历史传统。新时期适时地开展保持共产党员先进性教育活动，正是中央着眼于在改革开放和发展社会主义市场经济的历史条件下使我们党与时俱进、始终保持先进性而做出的战略决策，具有重大的理论意义与现实意义。在保持共产党员先进性教育活动的过程中，要建立长期的学习、监督、约束和评估机制，避免流于形式。     

高职院校加强职业素质教育的途径探讨

建立以职业素质培养为核心的人才培养体系,是衡量高职院校学生能否跨入职业门槛以及胜任职业的重要条件.结合高职院校学生的特点以及社会对高职人才的要求,加强职业素质教育应从以下几个方面入手:以职业道德教育为重点,提高学生的职业道德素质;以传授科技理论知识为基础,增强学生的职业知识素养;以实践教学为途径,培养学生的职业素质能力;将创新精神的内容融入教学之中,培养学生的职业竞争意识;以校园文化建设为载体,提高学生的人文素质;以职业心理辅导为牵引,培养大学生的职业心理素质.