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排序方式: 共有4812条查询结果,搜索用时 238 毫秒
1.
Keisuke Okada 《Economic Systems》2018,42(2):307-319
This study investigates how political regimes affect health conditions such as infant and child mortality rates and life expectancy using data from 180 countries observed between 1960 and 2013. Panel quantile regression is used to examine the effects at different intervals throughout the distribution of health outcomes. The estimation results indicate that democracy has significant positive effects on health outcomes and that its impacts are greater when health outcomes are worse. These results are robust to different democracy and health indices. The effects of different types of democracies and dictatorships are also considered, that is parliamentary, mixed (semi-presidential) and presidential democracies, and civilian, military and royal dictatorships. The parliamentary form of democracy has the largest positive impact on health outcomes at the worst quantile of health outcomes, although the difference in the impacts of the three types of democracies is not necessarily large. Furthermore, all types of dictatorships have a negative impact on health outcomes, with military dictatorship having the worst outcome when health outcomes are worse. Finally, the effects of democratization on health outcomes are significantly positive when the health outcomes are worse. 相似文献
2.
《The World Economy》2018,41(6):1664-1694
This paper studies the consequences of parallel trade in a two‐country model. It compares a coinsurance scheme (consumers pay a percentage of the drug price) and an indemnity insurance scheme (reimbursement is independent of the drug price) with respect to changes in copayments and public health expenditure. In the destination country, copayments for patients decrease to a larger extent under indemnity insurance, whereas reductions in public health expenditure occur only under coinsurance. In the source country, copayments increase less under coinsurance, whereas health expenditure is reduced more under indemnity insurance. In both countries, total expenditure under parallel trade is lower. 相似文献
3.
Jeffrey Ng Tharindra Ranasinghe Guifeng Shi Holly Yang 《Journal of Accounting and Public Policy》2019,38(1):15-30
Labor unemployment insurance reduces unemployment concerns. We argue that these benefits moderate incentives to smooth earnings to reduce employees’ concerns about unemployment risk. Using exogenous variations in unemployment insurance benefits, we find evidence consistent with this argument. We also find that the link between unemployment insurance benefits and income smoothing is stronger when there is higher unemployment risk and when the firm is likely to employ more low-wage workers, who find unemployment insurance benefits especially useful. Our paper contributes to the literature by showing that public policy decisions such as unemployment insurance have significant, albeit probably unintended, externalities on corporate financial reporting. 相似文献
4.
This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having: (1) separate non-audit and audit divisions; (2) a higher proportion of partners; and (3) a higher annual growth in number of CPAs employed. Additionally, we find that the risk is higher in audit firms having: (1) operating losses; and (2) high revenue growth. Our results are consistent with the idea that audit firms' financial condition and organizational structure affect their independence/ expertise, and, in turn, their litigation risk. Our results are broadly supportive of the PCAOB's (2015) and US Department of Treasury's (2008) views that investors, audit committees, management, and other regulators could benefit from having access to financial and organizational information about audit firms. 相似文献
5.
乡镇企业与小城镇良性互动的对策思考 总被引:3,自引:0,他引:3
发展乡镇企业和小城镇,是中国解决农业、农村、农民问题的两个重大战略和根本方针,而二者又是互相影响、相互制约的。它们的协调发展对发展农业、富裕农民、繁荣农村、实现国民经济的快速健康发展具有重要意义。应坚持保护农业和农民利益、市场化、法制化等原则,从宏观和微观方面采取得力措施,实现二者的良性互动。 相似文献
6.
我国救济性投资的救济力度远远低于救济需求,在社会救济意识、救济管理、资金来源、投资形式等方面存在不足,投资增长缓慢,且存在城乡失衡和地区失衡.应创新公民的社会保障观念和思维模式,建立健全救济性投资的管理机制,着力解决救济性投资的不平衡问题,并且投资形式要向着多元化、多层次的方向发展. 相似文献
7.
我国保险条款晦涩难懂的问题已经在很大程度上制约了我国保险业的健康发展,本文详细剖析了我国保险条款在文字、内容、形式等方面存在的问题,并从我国实际情况出发,指出了当前我国进行保险条款通俗化的迫切性,提出了我国保险条款通俗化的思路构想. 相似文献
8.
Poverty Traps and Index-Based Risk Transfer Products 总被引:1,自引:0,他引:1
9.
陕西是西部的农业大省,农村社会养老保险制度发展缓慢,农村养老保险市场需要寻找供需双方的均衡点,政府作为制度的提供者和政策的制定者,必须在农村社会养老保险制度建立和运营中明确思路,发挥主导作用,以保证陕西省农村养老保险健康、有序地发展。 相似文献
10.
Mike Adams 《International Journal of the Economics of Business》1996,3(2):213-226
Using 1988–93 panel data drawn from the New Zealand life insurance industry, this paper examines empirically the notion that the choice of distribution system is an efficient contracting solution to incentive conflicts between owners, managers and sales agents in life insurance firms. Consistent with what was hypothesised, the empirical results suggest that choice of distribution system is distinguished by organisational form, firm size, and sales commission. However, contrary to expectations, the variables representing product diversity and asset specificity were found not to be statistically significant. The empirical results thus lend mixed support for prior predictions. 相似文献