Getting comforted by communication in the '90s

The benefits scene is full of troubling, confusing changes. Employees need effective, "comforting" communication to help them understand these changes, Ms. Rhodes observes.     

Future trends of welfare benefits in the '90s

A number of economic and demographic factors have had a marked effect on welfare plans in Canada and will continue to affect them for the rest of the decade. This situation presents major challenges for plan trustees.     

The marketplace and health care reform: the unfinished agenda of the '90s

A long-term approach to health care reform demands an agenda that involves purchasers, payers and providers, as well as users. The overall goal of such an effort must be integrating ongoing cost reductions with continuous improvements in quality of care.     

HOUSEHOLD SAVING IN THE '90s: EVIDENCE FROM CROSS-SECTION WEALTH SURVEYS

This paper uses a series of cross-section surveys to measure how wealth accumulation and active saving rates varied across cohort-groups during the early and mid 1990s. Our estimated rates of saving and wealth change across cohorts show a somewhat more dramatic life-cycle pattern than found in previous studies, in part because we use a new technique, and in part because the cross-section wealth surveys we use oversample the wealthiest families whose behavior dominates aggregate changes. Adjusting the wealth-change rates for bequests and subtracting out the capital gains component of wealth change move the estimates in the direction of results from previous studies, but the biggest changes in that direction result from excluding the top of the wealth distribution in each year.     

按劳分配制度的有效实现形式——基于包容性增长的微观基础视角

企业是生产力与生产关系相统一的微观单元。企业不仅是生产的手段,也是分配的手段。与包容性经济增长相适应的按劳分配制度的有效实现形式是剩余劳动博弈分享制。按劳分配的对象不仅是对个人消费品的分配,重要的是参与剩余劳动的分配,这是企业资本利润目标与劳动者收入目标包容的微观制度基础。"包容性增长"的过程,是政府、企业、劳动者各方利益合理博弈和均衡实现的过程,是实现公平合理的可持续经济增长的过程。"包容性增长"要求社会主义劳动者能适应先进生产力发展的需求,适应企业知识化需要,这是劳动者广泛参与经济活动且分享发展成果的前提条件。     

Market Power, Multinationality and Intra-Eu Industry Exports in the 90s

This paper assesses the impact of market power and multinationality in EU12 manufacturing industries on EU integration in goods trade in the 90s. An increase in the market concentration exhibits a positive impact on bilateral exports, while an increase in multinationality works in the opposite direction. Both effects are in accordance with the theoretical hypotheses. As a result, goods trade between the member countries was polarised in terms of a relative disintegration of southern Europe.     

Designing a payments for ecosystem services (PES) program to reduce deforestation in Tanzania: An assessment of payment approaches

Payments for ecosystem services (PES) programs aim to improve environmental outcomes by providing direct incentives to land managers for the provision of ecosystem services. Participation in PES programs is voluntary, so effective program design requires careful consideration of farmers' preferences. This study quantifies such preferences using a choice experiment. The study site is the East Usambara Mountains, Tanzania, an internationally recognized ‘biodiversity hotspot.’ We assess preferences for four payment approaches: constant and variable annual cash payments to individual farmers, a constant annual cash payment to a village fund on behalf of farmers, and an upfront manure fertilizer payment. We find that the manure fertilizer payment was statistically significant in motivating farmer participation while the group payment was non-significant. In addition, the relationship between the likelihood of participation and the stringency of conditionality is surprisingly non-linear. In a test of external validity, average willingness to accept (WTA) values are found to be similar to the average opportunity cost of maintaining land uses consistent with conservation objectives.     

如何规范股份支付的税务处理

股份支付的研究最早开始于美国,随着我国资本市场的发展,股份支付成为我国企业尤其是上市公司的常见经济业务,因此,对股份支付的核算进行规范十分必要。我国新会计准则第11号对股份支付的会计处理进行了规范,但股份支付的税务处理尚未写入所得税法,成为我国税法的一个盲点。     

90后创业者职业价值观维度结构研究及量表开发

创新、创业已成为当前社会经济发展的热点问题,随着一大批90后加入创业大军,对90后创业者职业价值观开展研究具有重要意义。探讨了90后创业者职业价值观的维度结构,基于对109篇互联网报道内容的分析,构建了初始量表,对249位90后创业者进行问卷调查,利用探索性因子分析和验证性因子分析进行修正并得出最终量表。结果表明,90后创业者职业价值观由社会责任感、兴趣导向、个性追求和自我实现4个维度构成。     

新常态下80、90后员工的创新驱动力

新常态时期,80、90后员工正逐步成为职场的中坚力量和创新与创造的主力军.基于自我决定的有机辩证视角,运用对应分析方法系统考察员工工作驱动力及其代际演化规律,并通过多项式回归与响应面分析新常态下80、90后员工的创新驱动力.研究发现,我国员工的工作驱动力以外在动机为主,80、90后员工的内驱力高于前辈,其追求工作成就的心理需要积极影响工作创新行为,但边际递减;而经济性奖励与工作创新行为呈倒U形关系,若经济性奖励与心理需要完全匹配时,正向影响工作创新行为,但边际递减.     

Using the UTAUT model to analyze user intention to accept electronic payment systems in Serbia

Portuguese Economic Journal - This study applies The Unified Theory of Acceptance and Use of Technology (UTAUT) to explain the acceptance of electronic payment systems in Serbia. We used extended...     

FDI与中国国际收支关系的研究:负面影响及前瞻

近二十多年来。外商直接投资的流入对中国开放型经济的发展起了非常积极的作用。但是,随着中国利用FDI国内外环境的不断变化,尤其是进入“入世”后过渡期以来,FDI利润和红利等的汇出给收益项目带来的不确定性和风险性却在日益增加,致使中国国际收支平衡日渐脆弱和不稳。对此,我们必须未雨绸缪。及时化解。     

Alternative approaches to evaluation in empirical microeconomics

Four alternative but related approaches to empirical evaluation of policy interventions are studied: social experiments, natural experiments, matching methods, and instrumental variables. In each case the necessary assumptions and the data requirements are considered for estimation of a number of key parameters of interest. These key parameters include the average treatment effect, the treatment on the treated and the local average treatment effect. Some issues of implementation and interpretation are discussed drawing on the labour market programme evaluation literature.JEL Classification: J21, J64, C33Correspondence to: Richard BlundellThis review was prepared for the special microeconometrics PEJ. Comments from the editors, the referee and participants at the CeMMAP conference at which the papers for this volume were presented are gratefully acknowledged. The research is part of the program of the ESRC Centre for the Microeconomic Analysis of Fiscal Policy at IFS. Financial support from the ESRC is gratefully acknowledged. The second author also acknowledges the financial support from Sub-Programa Ciência e Tecnologia do Segundo Quadro Comunitário de Apoio, grant number PRAXIS XXI/BD/11413/97. The usual disclaimer applies.     

国库支付制度下行政事业单位如何完善内部控制

国库支付制度与内部的管理控制在实际操作中是相互联系、相互促进的,但是很多行政事业单位并没有对国库支付制度中的内部控制给予必要的重视。以下首先对应用国库支付制度的必要性意义展开简略的探讨,并就国库支付制度下行政事业单位内部控制存在的问题进行了细致深入的分析,并对相应的问题提出具体的解决方案,希望能为我国各行政事业单位完善、改进内部制度提供部分思路。     

From socialism in the 1900s to socialism in the 2000s: the rise of liberal socialism

In the twentieth century, Europe and North America were at the epicentre of the century-long conflict between capitalism and socialism; more specifically, between the rule of law and the rule through law. By the early 1990s, socialism in the Soviet Union and Eastern Europe decayed from within leaving in its wake economic misery and intellectual emptiness. Yet, socialism is raising its head once again. This new variant of socialism, which I call ‘liberal socialism’, has one critical difference that sets it apart from its predecessors. Unlike all three types of socialism in the last century – Fascism, National Socialism and Communism – liberal socialism is not imposed from the top down; it is emerging from the bottom up. The incentive effects of increasing redistributional governmental programmes map a road to liberal socialism by influencing the median voter and weakening private property rights. However, election results in many European countries, and at state and local levels in the United States, suggest that the median voter has not moved to the left. At the same time, economic analysis and empirical evidence have established the economic efficiency of credible and stable private property rights relative to all other property rights arrangements. Thus, liberal socialism is a real threat to the rule of law but its success is far from certain.