Institutional dynamics and access to non-farm employment in rural China, 1950–1996

This article examines non-farm employment in the context of Chinese rural institutional change, based on evidence from discrete-time logistic models for event history analysis using the Life History and Social Change survey. We find the transition to non-farm sector rose rapidly during the Great Leap Forward and market reform, while the Cultural Revolution saw it reach the lowest ebb. While male advantage prevailed exclusively during the Cultural Revolution and early marketization, education possessed a stable positive effect in all historical periods. Although the returns to different kinds of political capital vary along with institutional dynamics, intergenerational reproduction was greatly reduced after the Cultural Revolution.     

Country Portfolio and Taxation: Evidence from Japan

Journal of Business Ethics - This study investigates the conditions under which host country portfolios are more likely to regularize corporate tax behavior. We use a sample comprising data on...     

Mandatory IFRS adoption and management forecasts: The impact of enforcement changes

We examine how concurrent enforcement changes affect the positive relationship between mandatory IFRS adoption and firms’ voluntary disclosure. We show that the increase in the issuance of management forecasts after IFRS adoption is smaller for firms from IFRS-mandating countries with concurrent enforcement changes than for those from countries without such changes. We find no difference in the increase of forecast informativeness between firms from IFRS-mandating countries without concurrent enforcement changes and firms from non-IFRS-mandating countries; however, firms domiciled in IFRS-mandating countries with concurrent enforcement changes exhibit a significantly smaller increase in forecast informativeness. Our findings suggest that better IFRS enforcement distinctly weakens (strengthens) the positive effect of IFRS adoption on voluntary (mandatory) disclosure.     

金属包装设计对购物决策的影响

在零售业高速发展的今天，各种各样的消费品挤满了商店、超市的货架，形形色色的产品包装让人目不暇接，如何使自己的产品在众多产品之中脱颖而出，仅仅吸引住消费者的目光是不够的，更主要的还是看产品的包装能否促成消费者的购买行为，这已经成为当今包装设计的主导思想。[编者按]     

亚洲发展中国家现代化发展的路径选择与比较——以中国、印度、沙特为考察对象

儒家文化、印度文化和伊斯兰文化构成了亚洲东方文化的主体。在这三大文化圈中，中国、印度和沙特阿拉伯无疑是各自文化圈中最具代表性的国家，从地域上也都是区域性的大国。它们的发展道路的选择和效用在各自区域内都具有明显的示范效应。在迈向现代化的征途中，中国、印度、沙特因现实国情和历史各异，致使实现现代化的方式和选择的社会发展道路存在着明显差别，各具特色。     

滨海新区 京津双赢

种种迹象表明，被国务院20号文界定为“综合配套改革试验区”的天津滨海新区开始进入实际操作阶段，新区金融改革和土地管理改革的专项方案将在8月份上报国务院，有望成为全国离岸金融和金融混业经营的突破口，以及集体土地流传和征地改革的试验田，     

规范、有序、健康推进国企改制

本文从规范、有序、健康推进国有企业改制与国企改制大局关系的视角,对国务院国资委《关于规范国有企业改制工作意见》作了深入的解读分析,提出了国有企业改制需要正确处理好的几个关系。     

Valuing the Option to Purchase an Asset at a Proportional Discount

I analyze the value of a nonstandard call option that allows the holder to purchase an underlying asset at a discount proportional to the asset's market price. Several applications for this type of option exist, including its use in employee compensation contracts. I derive the value of this option for a dividend-paying asset and for an option whose exercise price reflects a time-varying discount factor. The derived value incorporates the optimal time at which the option should be exercised. One application of this option relates to a residential real estate program in China.     

在机遇和风险之间博弈

有一家民营企业投资修建了一条通向港口的高速公路。为了充分发挥港口的作用．当地政府决定减免集装箱在高速公路的通行费．但是民营投资方提出没有理由为政府行为买单．市政府认为民营投资方的意见充分合理．决定自己掏钱为减免的通行费付账．第一年掏了800万．第二年掏了1000万。这桩个案发生在浙江宁波。政府遵守信用．避免因政策变更而导致民间资本受损．这在转轨时期的中国是极为难得的。     

剪刀下的彩虹——卢雪的艺术人生

“是神话,还是童话?夏天的树,春天的花,秋天的果实,冬天的洁白无暇,都在你的剪裁下,变成了一幅幅美丽的图画;蓝眼睛的俊俏,黑眼睛的潇洒,古代人的智慧,现代人的豁达,你都妙手生春,让他们一个个神采焕发。卢雪呀,卢雪!你用剪刀创造了艺术,你的故事便是一首天真无邪的童话。”这是中国著名词作家乔羽先生,看到卢雪的剪纸,不禁为她的艺术作品所折服,写下的这首热情洋溢也是仅为个人所作的《卢雪之歌》。人生何处不是歌卢雪是泰安市岱岳区人,现为中国艺术剪纸协会会长、中国艺术研究院特邀研究员。卢雪的人生,可说是伴随着剪纸成长的。她从小受…