共查询到20条相似文献,搜索用时 15 毫秒
1.
《Journal of public economics》2005,89(11-12):2269-2299
This paper investigates two central issues regarding state lotteries. First, analyses of multiple sources of micro-level data demonstrate that household lottery spending is financed primarily by a reduction in non-gambling expenditures, not by a reduction in expenditures on other forms of gambling. The introduction of a state lottery is associated with an average decline of $46 per month, or 2.4 percent, in household non-gambling expenditures. Low-income households reduce non-gambling household expenditures by 2.5 percent on average, 3.1 percent when the state lottery includes instant games. These households experience statistically significant declines in expenditures on food and on rent, mortgage, and other bills. Second, consumer demand for lottery products responds positively to the expected value of the gamble, controlling for other statistical moments and product characteristics, including the nominal top prize amount. This finding is consistent with informed choice among consumers of lottery products, although other forms of irrational or misinformed choice cannot be ruled out. 相似文献
2.
GAO Jing-xiao 《中国经济评论(英文版)》2009,8(1):64-66
This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation. 相似文献
3.
Steven W. Pottier 《Journal of Regulatory Economics》2011,39(2):169-193
Proponents of an optional federal charter for life insurers argue that the current state-based system of insurer regulation
increases insurer costs and reduces their revenues and profits. This study examines the impact of multi-state regulation on
life insurer cost, revenue and profit efficiency. The main findings suggest that insurer cost efficiency is inversely related
to the number of states licensed and directly related to total assets, after controlling for geographic concentration, insolvency
risk and other firm-specific characteristics. Further, the results support the expectation that insurer expansion into additional
states is optimal in that the additional regulatory and other costs associated with operating in more states are offset by
higher revenues to the extent that insurer profit efficiency is not affected. A robustness test is conducted using an indicator
variable for New York licensed insurers to examine the relation between regulatory stringency and insurer efficiency. This
test confirms the results, even in the presence of the more stringent regulation of New York. These findings are consistent
with the expectation that any regulatory cost savings that result from an optional federal charter, or single regulator, will
be passed along to insurance consumers in a competitive insurance market. 相似文献
4.
并表监管架构下东道国监管责任分析--以外资银行分行为视角 总被引:1,自引:0,他引:1
母国并表监管是国际银行监管的核心原则。然而,该原则的“接受”是有条件的,东道国在遵循并表监管原则、关注母行监管状况的同时,不能忽视本国在单一和属地基础上进行的非并表监管。就外资银行分行而言,东道国监管主要包括市场准入、风险监管、信息交流和信息分享以及紧急救助等责任。 相似文献
5.
《Journal of economic behavior & organization》2001,44(2):129-143
This paper examines the relationship between faculty participation in university decision-making and university performance. Using an aggregated measure of faculty participation, McCormick and Meiners [The Journal of Law and Economics 31 (1989) 423] find that increased faculty control in decision-making is associated with lower levels of institutional performance. Building on the existing university governance literature, this paper argues that the optimal level of faculty participation varies by decision type. Disaggregating the data by faculty participation into different decision types produces results that are consistent with this hypothesis. Increased faculty participation may be good or bad; the effects vary by the type of decisions in which faculty participate. 相似文献
6.
Empirical tests of the economic theory of regulation have typically consisted of estimation of a model of some observed regulatory decision, with various interest group variables incorporated as exogenous determinants of that decision. Statistical significance of the coefficients of these interest group variables is then taken as empirical support for this theory. Here, a different approach is adopted. We specify seven alternative models based upon: (1) the economic theory of regulation, (2) alternative theories of regulatory behavior, and (3) simple rules of thumb. Model selection tests are then performed. Our findings reveal that the economic theory of regulation consistently outperforms the alternative models. 相似文献
7.
论政府审计与国家经济安全 总被引:2,自引:0,他引:2
维护国家经济安全是政府审计的职责所在.政府审计应在国家宏观经济政策的制定与实施、国家重点行业的运行、国家金融安全、国家可持续发展等方面发挥监督、预警和服务作用.政府审计应贯彻全面审计与专项调查相结合的战略方针,以审计信息、审计报告为载体,实现审计功能结构的调整变革,保持国民经济的安全稳定和可持续发展. 相似文献
8.
Gary V. Engelhardt 《Economics Letters》2011,113(3):237-240
I show empirically that state wage-payment laws, which forbid deductions from wages and salaries without the written permission of the employee, constituted a binding constraint on firms’ choices to adopt automatic enrollment in 401(k) plans prior to 2006. 相似文献
9.
State and religion have historically had an uneasy relationship, at times being close allies, at others harsh adversaries, and at still others largely independent. This paper develops an economic model of this relationship, where the state’s objective is to maximize net tax revenue. Religious goods benefit the state in two ways: first, they provide utility to citizens, thus allowing the state to extract more taxes before running up against citizens’ reservation utility (the point at which they would revolt), and second, they potentially provide legitimacy to the state, thereby lowering the costs of tax collection. If the latter effect is strong enough, the state may find it optimal to take control of religion, either to enhance its legitimizing effect, or to suppress its de-legitimizing effect. Greater competition in the religion market and democratic polity make it less likely for the state to control religion. To evaluate the model’s implications, we use recent cross-country data on the relationship between religion and state, including variables from the “Religion and State Project” and measures coded from the 2001, 2003, and 2005 International Religious Freedom reports. We also examine in more detail some of the paradigmatic cases indicated by the model, presenting various types of evidence from current and historical examples of each case. 相似文献
10.
11.
Tuition fees and equality of university enrolment 总被引:1,自引:0,他引:1
Michael B. Coelli 《The Canadian journal of economics》2009,42(3):1072-1099
Abstract . The relationship between tuition fee changes and the university enrolment of youth by parental income group in Canada is investigated. Comparisons between youth from Canadian provinces that increased tuition fees sharply in the 1990s and youth from provinces that instituted fee freezes were integral to identifying the relationship. Tuition fee increases coincided with reductions in the university enrolment of low-income youth, but with significantly smaller changes in the university enrolment of other youth. The relationships between government funding of universities and cohort size and university enrolments are also analyzed. 相似文献
12.
Assessing university performance is an important yet complex issue. Knowing whether policy is effective in achieving its goal of advancing teaching and research is critical. Furthermore, at the level of implementation, it is necessary to understand if university resource allocation is sufficiently efficient for delivering expected results. To achieve this insight, this study utilizes a two-stage data envelopment analysis to evaluate the cost and teaching and research efficiencies of public universities in Taiwan. Additionally, this paper also employs a truncated-regression to discuss whether intellectual capital affects the operating efficiency of universities. The results demonstrate that the universities are much better at handling cost efficiencies than teaching and research efficiencies. The regression analysis indicates that intellectual capital does play an important role in influencing teaching and research efficiency. Finally, the conceptual roadmap to performance improvement strategies, which helps the manager and/or authorities to improve their operating efficiencies, also is presented. 相似文献
13.
随着我国经济全球化的发展,培养适合市场需求的会计人才成为我国高校会计学教育的重要任务,比较美国布里奇波特大学和我国会计学教学理念、教学目标、教学课程、教学方法的差异,有助于深化我国会计学教育改革。 相似文献
14.
Paul Ryan 《Review of Income and Wealth》2003,49(1):135-145
Books reviewed in this article:
J.M Wildeboer Schut, J.C Vrooman and P.T de Beer, On Worlds of Welfare: Institutions and their Effects in Eleven Welfare States
Jørgen Goul Andersen and Per H Jensen, Changing Labour Markets, Welfare Policies and Citizenship 相似文献
J.M Wildeboer Schut, J.C Vrooman and P.T de Beer, On Worlds of Welfare: Institutions and their Effects in Eleven Welfare States
Jørgen Goul Andersen and Per H Jensen, Changing Labour Markets, Welfare Policies and Citizenship 相似文献
15.
Henry H. Villard 《Journal of economic issues》2013,47(3):703-706
In the ethics-economy debate, money and credit have acquired growing significance. Moral judgements on some aspects of money and credit emerged particularly in the late medieval period when their development led the economic system towards capitalism. Scholarly Islamic and Christian analyses show that the evolution of money and credit may have triggered prejudices about the ethically-based rules underpinning the economy and society. Thought on the late medieval monetary and credit institutions highlight points of contact between Christian and Islamic ethical codes which are still of great interest, especially for the identification of a shared ethics going beyond business. 相似文献
16.
17.
我国高等学校预算管理是学校管理的核心和基础,本文阐述了当前高校预算管理中存在的主要问题,从预算管理理念、预算编制、执行控制与分析考核等方面提出了改进高校预算管理的对策。 相似文献
18.
An Chen 《Applied economics》2013,45(25):3074-3081
This article uses contingent claims analysis and regulatory constraints to show how a bank can create incentive-compatible compensation for the senior management aligned with the interests of the other stakeholders. For this purpose, the remuneration package takes the form of a ‘call spread’ on the bank’s equity. Unlike regular stock option programmes, a call spread limits the upside potential for the senior management. This prevents unlimited risk taking. Additionally, a maximum regulatory default probability also constrains risk-taking behaviour. We show under which parameterizations the remuneration package and the regulatory constraint offer equal incentives for the senior management. 相似文献
19.
经过20年的发展,我国的高校技术转移机构由负责科技成果转化的管理职能部门,演变为目前的职能部门模式、公司模式和研究院模式3种基本类型。随着高校技术转移业务量的增加和专业程度的提高,高校技术转移机构的组织结构也在从简单的职能制向矩阵式或事业部形式演变。分析认为,高校应根据实际情况,选择适合自己的组织方式。 相似文献
20.
This paper estimates the discrepancy in university mathematics and science course grades across races. Although there are significant Black–White and Hispanic–White grade discrepancies, or gaps, Black and Hispanic students who are equally prepared for university as White students do as well as White students. The grade gaps are explained after accounting for important factors such as a student’s academic capabilities and socioeconomic status. Varying behaviors of university students relative to high school across races are ruled out as a possible source of the grade gaps. 相似文献