Protecting the privacy of personal information in employee benefit plans

The United States is not the only country dealing with privacy of health information. In the absence of clear legislative direction, this paper focuses on the common privacy principles that underlie Canadian privacy legislation and recommends a plan of action. The objective is to give plan administrators and trustees sufficient transition time to develop and implement the appropriate privacy strategies, thereby minimizing both the potential burden of compliance and the potential risks of noncompliance.     

对城市吸引区范围界定的理论分析

文章从区域与城市发展的特点和规律入手,引入了通达性和人为干扰等因素作为解释变量对"雷利公式"进行了改良.以此为基础,文章运用断裂点理论和改良后的雷利公式对受到不同影响下城市吸引区范围的界定、大城市对邻近小城市的"屏蔽"效应等一系列问题进行了理论上的分析,并对处于不同区域环境下的城市的发展策略选择提出了相关的思路建议.     

中国如何应对"后人口红利时期"?

适当提高出生率,还是强化教育．健全社保？正确的做法或许是“一个都不能少”。[编者按]     

Food for thought: the effects of school accountability plans on school nutrition

With the passage of the No Child Left Behind Act of 2001, school accountability is now federal law, continuing the recent trend of states implementing significant accountability systems for schools. This paper studies an unusual yet powerful school response to accountability systems. Using disaggregated school lunch menus from a random sample of school districts in Virginia, we find that schools threatened with accountability sanctions increase the caloric content of their lunches on testing days in an apparent attempt to boost short-term student cognitive performance. Moreover, we find that the schools that responded the most along these dimensions experienced the greatest improvements in standardized test scores.     

农业保险供求与适度保费补贴率的确定

本文基于一定的假设条件,运用经济学供求理论,采用投保率水平度量农业保险的政策目标,建立了农业保险适度保费补贴率决定模型,揭示了适度保费补贴率变动的一般规律。基本结论是:在一定的农业保险政策目标条件下,适度保费补贴率决定于农业保险的公平精算费率与无补贴情况下农户的需求状况;适度保费补贴率随农业保险发展阶段的不同而不同,即随农业保险供求状况的变动而变动,其一般规律是从低到高,再从高到低的实现过程,因而应适时调整保费补贴政策。     

The effects of employer matching and income risk in 401(k) plans

Using a simple life-cycle model, this paper studies the effects of employer matching and income risk on employees' 401(k) participation and contributions. We find that both employer matching and income risk have a large impact on employee decisions. The effects differ for different income and age groups.     

员工福利与幸福感关系分析

随着经济社会不断发展,员工对福利的要求更加多元化,企业对满足员工福利,提升员工幸福感也更为重视。如何制定合理的福利制度,进而提升员工的幸福感,促进员工更好为企业创造价值是每个企业必须重视的问题。通过文献查询、调研分析等方法,将员工福利进行了科学划分,对各类福利与员工幸福感的关系进行了分析,并对企业如何通过建立合理的福利制度来提升员工幸福感提出了建议,为企业完善福利制度,提升员工幸福感水平提供了依据。     

The status of employee caregiver benefits

The number of employee caregivers in the workforce is growing. This trend will impact on employers in both the public and private sectors.     

Dilution/incentive effects associating with employee bonuses in Taiwan: Empirical findings under two regimes

Taiwan's regulation used to treat employee bonuses as one of after-tax-earnings distributing items. In response to the anti-dumping charges launched by American manufacturers against Taiwanese SRAM firms, Taiwan Securities and Futures Commission issues a new directive on January 30, 2003 which requires the listed companies to disclose pro forma EPS after deducting employee bonuses and director/supervisor compensations, that is, implicitly recognizing employee bonus as an expense item in annual reports. This study examines the valuation implication of mandatory disclosure of employee bonus related information after the issuance of the new directive by examining whether stock price movements can reflect such institutional changes. The empirical findings are in conformity with the expectation: Before the issuance of Directive No. 457, the market tends to overestimate the incentive effect arising from the employee bonuses; after the issuance of Directive No. 457, the market reacts negatively once employee bonuses are recognized implicitly as operating expenses. This study implements several diagnostic checks and demonstrates that our empirical results are robust to various specifications.     

Regional-incentive programs and the problem of time-inconsistent plans

Capital grants are the mainstay of most countries' regional-incentive packages. From an economic point of view it is hard to understand why governments choose to give subsidies to reduce the cost of capital. For if the objective is to reduce the unemployment problem in a specific district, it seems reasonable to encourage labor-intensive firms to establish production in that region. In this article, I discuss this discrepancy between the policy usually recommended by economists and the policy carried out by politicians. I show that giving capital grants can be the best regional policy if important dynamic aspects of the policy problem are considered.I have benefited from discussions with Geir Asheim, Kjell Erik Lommerud, Torsten Persson, James Poterba, and Agnar Sandmo.     

A review of dental plans: PPOs and referral plans to dominate future

This important benefit has changed greatly in the last 20 years. Double-digit health care cost increases in the late 1980s caused indemnity plans to evolve into network plans, such as dental HMOs and PPOs. PPOs and referral or access plans now seem to be the plans of choice.     

Management and employee buy-outs from the Austrian public sector

This paper seeks to extend our understanding of the nature and effects of privatization to the case of Austria, a relatively small economy in which management buy-outs have been a numerically important but neglected part of the privatization programme. The study reviews the development of privatization in Austria and sets management and employee buy-outs within this context. The paper identifies 35 privatization buy-outs, analysing their form and industrial distribution. Evidence from detailed interviews with the 22 largest is used to analyse the effects of buy-out on corporate change, the role of insiders and performance. Comparisons are made with the UK, where management and employee buy-outs have also been an important part of the privatization programme.     

Corporate restructuring--strategic planning and redesign of employee benefits

Many intricate legal, actuarial, design and fiduciary issues arise during corporate restructuring. It is critical to create a process approach that clearly defines and evaluates the human resource and benefits issues that are involved, giving consideration to legal and regulatory, operational, administrative, financial and labor-related concerns.     

组织中员工沉默的形成及其影响因素研究

随着全球经济一体化潮流的进一步延续,急剧变化的商业环境要求组织更加灵活,需要员工主动参与,分享信息,提出建设性意见。然而,现实中员工却会因种种原因选择了沉默不语。因此,对员工沉默行为的内涵、形成过程、及其影响因素进行了探讨。     

心理契约在知识型员工管理中的应用分析

本文从知识型员工的特征出发,对知识型员工的管理问题进行探索。认为心理契约在知识型员工的管理中发挥着重要作用。企业应充分认识知识型员工心理契约的特点,并采取相应的管理措施,才能调动知识型员工的积极性,提高企业的管理效率。     

Research on the institution of China construction employee based on relation theory

Based on the theory that the management is about dynamic ＂relations＂, this paper analyzes the relationship between the construction industry and the ＂peasant laborer＂ in different stages, different contents and different aspects. It establishes the three-dimensional model for these relations and points out that a good relationship between the construction enterprise and the construction employees in this crucial time of construction industry is a very crucial link of the achievements, as well as the well-being of the construction enterprises.