退休计划中养老年金购买决策的建模与分析

随着人类寿命的不断延长,社会个体面临越来越大的长寿风险,养老年金是规避长寿风险的有效工具。本文讨论个体退休计划中有关养老年金购买的重要决策问题,构建了一个能规避长寿风险的多期消费与投资决策模型框架,该框架把最优年金购买决策和传统的消费与投资选择问题有机地结合起来,以求达到规避长寿风险并获得消费和遗产的最大效用的双重目的。本文最后展示了特定参数设置下的计算结果以说明特定的社会个体应该如何构建能规避长寿风险的消费和投资策略,并分析了寿命的不确定性等因素对个体年金计划的影响。     

Retirement and the parable of the fishermen

Using a parable about a fishing community, the paper draws morals for retirement policy-makers. It concludes that government should phase out universal pensions, reduce taxes, avoid tax discrimination for savings, stop trying to influence market interest rates and promoting consumption, and remove barriers to trade and investment.     

对刑事诉讼中强制医疗程序的认识

《刑事诉讼法》专门增设一章,将刑事强制医疗程序纳入诉讼化轨道,对保障公民权利具有重大现实意义;另一方面,该程序相关规定还不够细化,还需要进一步补充完善。     

供应链管理下的企业物流决策

用战略——机会成本决策模型和层次分析法(AHP)，对企业在供应链管理下进行物流自营或者外包决策提供定性和定量的方法。     

Larry Moss and the Struggle Against Racism by the Whately Professors of Political Economy

In this note, we highlight an important consideration of Larry Moss's life's work, the continual struggle within economics against racism. Larry initiated and supported the symposium on eugenics published by the American Journal of Economics and Sociology in July 2005. He edited the volume Social Inequality, Analytical Egalitarianism and the March Toward Eugenic Explanations in the Social Sciences in August 2008. These constitute obvious signs of Larry's concern.
He conjectured that the Trinity College Dublin political economists who held the Whately professorship should be thought of as a school. Such a school was in fact identified in 1850 by an outsider who pointed to their shared opposition to racial explanations within an institutional setting. That shared opposition allowed them to speak against the narrow interests of the rulers of the country. Of course, other political economists of the time, Mill in particular, were also emphatic in their anti-racism. Thus, not only do we need to take up Larry's challenge to describe the Trinity College school but we must also seek its connections with the Scottish-English group of anti-racists.     

我国强制性标准的由来和发展趋势研究

本文分析和研究了我国强制性标准的现状和存在的问题,提出了强制性标准的发展趋势,得出结论：随着社会主义市场经济的深入发展,我国强制性标准与推荐性标准并存的标准体制必将改革、将逐步转换为自愿性标准体制,与WTO/TBT国际规则接轨;同时,依据我国经济和社会发展的实际需要,由法规规定或引用一些标准为强制性标准,将其作为技术法规执行。     

Social Security and the Retirement and Savings Behavior of Low Income Households

In this paper, we develop and estimate a model of retirement and savings incorporating limited borrowing, stochastic wage offers, health status and survival, social security benefits, Medicare and employer-provided health insurance coverage, and intentional bequests. The model is estimated on a sample of relatively poor households from the first three waves of the Health and Retirement Study (HRS), for whom we would expect social security income to be of particular importance. The estimated model is used to simulate the responses to changes in social security rules, including changes in benefit levels, in the payroll tax, in the social security earnings tax and in early and normal retirement ages. Welfare and budget consequences are estimated.     

Retirement policies: Evidence of the need for change

Although flexible retirement is widely advocated in the professional literature, a recent survey indicates little movement toward flexibility at the operating level. Human resource managers perceive limited top management support for flexibility. Educational and research efforts are needed to improve retirement policies and more effectively utilize an aging work force.     

探讨离退休管理服务工作的新途径

离退休老干部的管理服务工作是一项复杂性较高的工作,且该种工作政策性强,涉及的范围也十分的广泛,要创新管理途径,需要依靠多角度、多形式与多渠道来完成。     

家庭联合退休行为研究述评与展望

将老年劳动力的个体退休决策放置在家庭背景下进行而出现的联合退休行为,矫正了因使用单一个体退休模型,而忽略家庭内部互动关系所导致的影响评估偏差,对于全面和正确理解个体退休决策具有重要意义。本文梳理了国外学界有关家庭联合退休行为的主要研究成果,同时将该行为形成的五类影响因素归纳为个体、互动和外部三个层次,并通过替代、收入及互补效应对影响路径进行解释。此外,简要概括了该问题的主要研究方法,并通过性别不对称性及政策实施偏差双视角对影响结果进行了归纳展示。进一步的,对该理论在我国国情下可能出现的内涵延伸及借鉴意义予以阐述。最后,基于已有研究对该问题未来进一步的研究方向提出展望。     

现代企业经营中的物流决策与管理

本文通过对物流在企业生产、营销、管理等方面影响的分析,说明在贸易全球化以及市场竞争日趋激烈的环境下,物流与现代科技、经营管理思想的充分结合,已成为企业赢得竞争优势的重要手段。     

最佳投融资决策的经济学分析

企业的投资决策和融资决策是企业经济活动中一对互动的经营链,是围绕企业价值来实现的。企业的投融资决策受到各利益主体(经营者、股东、债权人)行为的牵制和制衡。因此本文结合实际情形,分别对基于企业价值最大化和管理薪酬机制下的投融资决策问题进行分析,在一定程度上说明最佳的投融资决策是企业各行为主体利益权衡的结果。     

The Ethics of Tax and Expenditure Decisions

Both US and UK governments allow legislators to vote on issues in which they have a directed interest. Professor Nicolaus Tideman, of the University of Buckingham, proposes radical reforms to prevent voting by interested parties.     

Retirement and social security: the roles of self-fulfilling expectations and educational investments

Countries with higher implicit taxes on continued work are associated with lower labor force participation rates of the elderly. This paper constructs a politico-economic model that accounts for this feature based on multiple, self-fulfilling expectations of agents. In this model, agents are identical at birth and can become skilled (or remain unskilled) through educational investment. When agents hold expectations of larger social security benefits, it provides a disincentive to engage in educational investment, thereby resulting in an unskilled majority. In turn, this unskilled majority supports larger social security benefits, which induces the retirement of the elderly and thus results in a lower labor force participation rate. The opposite applies when agents have expectations of smaller social security benefits in their old age.     

New Technology in Unionized Firms: Advantages of Mandatory Bargaining

U.S. Labor Law currently allows employers whose work forces are unionized to introduce new technologies without bargaining over the decision to do so. This forces unions to adopt inefficient strategies when negotiating collective bargaining agreements in an effort to minimize the impact of technological change on their members. Allowing unions to bargain over the decision to introduce new technologies would obviate their having to resort to these inefficient strategies. In addition, it might increase the likelihood of employees suggesting alterations in production processes that would increase the rate of technological change. For these reasons, this article advocates amending U.S. labor law to require employers to bargain over the introduction of new technologies.     

价值工程在套餐式住宅全装修方案选择的应用研究

随着商品房全装修的推广和普及,业主面对菜单式装修选择性价比高的装修方案成为难题。结合装饰装修的特点及日常生活需要,将装修功能分解,并使用专家调查法及层次分析法计算功能权重。业主根据功能权重即可计算出各装修方案的功能值,结合价值工程的原理,就能选择出满意的装修方案。     

Innovation and Invention in Canada

This paper compares innovation survey data with invention data as recorded by patents (and, therefore, the basis of the Yale Technology Concordance), presenting input–output tables for both data sets. We describe and compare the intersec-toral flows of technology from the industry of manufacture (IOM) to the sector of use (SOU); compare patent-to-innovation ratios by industry; and present correlations between innovation, invention and R&D by industy. One significant conclusion is that, while innovation and invention data are highly correlated in the IOM, they diverge on the SOU, especially in certain key industries that we identify.     

钢铁企业原材料采购决策探讨

2011年以后,钢铁的价格不断降低,使得钢铁行业不能够盈利或者盈利太低,当然这其中也有成本侵蚀和银行涨息的因素。随着信贷危机的不断发生,银行对于钢铁行业不再信任,甚至翻脸不认人,使得钢铁行业贷款的难度系数不断增加,所需要的成本也不断增加。所以钢铁行业要想继续赢得利润抵御风险、提高生存能力,运用科学合理的方法降低钢铁原材料的成本就显得尤为重要,这就必须对原材料的采购过程进行科学决策,以降低原材料成本,进而提高钢铁企业的盈利和生产能力。     

企业会计政策强制性变更的市场效应研究

本文的研究说明，（1）关于同一会计政策变更的不同事件的信息含量是不一样的，公布在前的事项投资者的心理预期的影响较大，在方法论上意味着，只研究单一时点的影响的意义很大；（2）关于契约成本的规模假设和代理成本假设得到了部分检验，但是我们必须使用一个比资产负债比率更强的指标来表示代理成本；（3）变更提取四项资产准备方法所产生的效应与企业管理四项资产的效率没有显著的相关关系。