Actor-to-actor dissemination of electronic procurement (EP) adoption: an exploration of influencing factors

The merits of electronic procurement (EP) tools have been widely acknowledged. Achieving these benefits remains a challenge, as companies are experiencing difficulties with human adoption during the implementation of such tools. In this article we focus on the intra-organizational spread of EP adoption from one actor to another. Based on exploratory interviews with experts and representatives of large Dutch purchasing organizations, we have identified nine categories of influences on actor-to-actor dissemination: perceived advantage, communication, demonstration, enforcement, training, involvement, risk reduction, reward, and disposition. This study is beneficial to companies engaging in the implementation of EP tools as it provides a portfolio of interventions that can be used to stimulate the spread of adoption. This article addresses a new area in EP research and opens up possibilities for future research in EP implementation.     

关于所得税资产负债表债务法的思考

所得税“时间性差异”的概念和债务法的处理方法在国际上已有了进一步的认识和发展,在当今我国会计的国际化进程加快的情况下,引入“暂时性差异”的概念并采用资产负债表债务法来进行该差异的处理是所得税会计的发展趋势。本文通过对两种差异的深入研究及对资产负债表债务法与损益表债务法的比较分析,对资产负债表债务法在我国采用的现实基础及发展前景进行阐述。     

预测和解释人们对新事物接受的扩展模型研究

通过对理论文献的综述,分析和解释了人们对新技术的接受的基本过程。然而由于人们所处的环境不同,文化的不同等因素,技术接受模型在解释人们对新技术的采纳存在一定的局限。文中通过分析研究提出新的变量引入技术接受模型中,提升了模型对态度、意愿、行为的解释力,丰富了模型的应用,并提出了模型的在移动通信服务业中应用,对移动行业如何开展增值服务有一定的指导意义。     

Structural change accounting with labor market distortions

This paper quantifies the relative importance of sectoral productivity and labor market distortions for structural change in the U.S., India, Mexico and Brazil between 1960 and 2005. I use census data to compute human capital by sector and infer labor market distortions as sectoral gaps in wage per unit of human capital. I incorporate these distortions into a model of structural change, and calibrate the model to reproduce the time paths of sectoral shares of labor and value added for each country. Counterfactuals reveal that (1) TFP growth in agriculture drives most of the decline in its share of labor; (2) the role of labor market distortions is limited.     

Estimates of the return to schooling in Sweden from a large sample of twins

A large sample of twins was used to examine whether conventional estimates of the return to schooling in Sweden are biased because ability is omitted from the earnings–schooling relationship. Ignoring measurement error, the results indicate that omitting ability from the earnings–schooling relationship leads to estimates that are positively biased. However, reasonable estimates of the measurement-error-adjusted returns are both above and below the unadjusted estimates, showing that the results depend crucially on a parameter not known at this time. However, an estimate of the reliability ratio was obtained using two measures on educational attainment. With this estimate of the reliability ratio, the measurement-error-adjusted estimate of the return to schooling in the sample of identical twins indicates that there is at most a slight ability bias in the conventional estimates of the return to schooling. The fundamental assumption of this kind of study is that within-pair differences in educational attainment are randomly determined. This assumption was also tested, but no strong evidence to reject it was found.     

The economic return to schooling in Ireland

Recent developments in the schooling returns literature have focused on exploiting alternative instruments. A number of instruments are available in an Irish dataset, including parental background variables (social class and educational attainment), and variables measuring changes in the schooling system (the introduction of free secondary schooling in the mid-1960s, accompanied by a rapid rise in educational participation rates, and the raising of the school-leaving age in 1972). The results suggest, however, that OLS estimates of rates of return are not significantly downward biased as would be suggested by recent arguments in the literature.     

农村经济多样性和产业化与农民增加收入的内因和机理

本文构建农村经济多样性和产业化生产模型。分析多样性和创新是农村经济发展和农民增加收入的内在因素。证明资源多样性、经济规模性和价值创新是现代农业和农村经济的生产方式，它们所产生的资源创新和供给创新克服了农业自然资源约束和农产品需求无弹性，降低了农业生产收益递减率，扩大了农村就业，这些是农民增加收入的核心机理。     

城市居民财产性收入与贫富差距的实证分析

利用1988～2009年国家统计局全国入户调查数据,本文研究了我国城市居民财产性收入的规模、组成、变化以及其对收入差距的贡献。采用基尼系数的分解方法,将每年的收入差距分解到各个收入成分的贡献,并发现与其他收入形式相比,财产性收入分布的基尼系数是最高的,对总收入差距的贡献也在迅速扩大,这一现象值得重视。本文还分别对东、中、西部地区进行了分析,发现财产性收入主要集中在东部地区。     

Can risk aversion explain schooling attainments? Evidence from Italy

Using unique Italian panel data, in which individual differences in behavior toward risk are measured from answers to a lottery question, we investigate if (and to what extent) risk aversion can explain differences in schooling attainments. We formulate the schooling decision process as a reduced-form dynamic discrete choice, which we estimate flexibly. We analyze how grade transition from one level to the next varies with preference heterogeneity (risk aversion), parental human capital, socioeconomic variables and persistent unobserved (to the econometrician) heterogeneity. We find that differences in attitudes toward risk account for a modest portion of the probability of entering higher education.     

损益要素的国际比较、协调及对我国的启示

各国财务会计概念框架中的损益要素存在重要差异,表现在损益要素的构成和要素的内涵、外延方面。通过国际比较,指出收益的两种观点、收入(费用)与利得(损失)是否分列、是否单独设置业绩要素等实质性分歧。在损益要素国际协调的背景下,对我国损益要素的重构提出建议。     

发展高等职业技术教育的哲学思考

文章试图从哲学角度对我国目前高职发展面临的主要矛盾及对策进行分析 ,在哲学一般原理的指导下 ,解决好确定高职培养目标、培养模式的指导思想和基本思路 ,论证和强调了高职的办学特点和实际工作中应重视解决的几个方面的问题。     

Hazard model estimates of the decision to reenroll in school

In a sample of males drawn from the National Longitudinal Survey of Youth, one-third of the individuals who first leave school between 1978 and 1990 are found to return to school before 1991. In light of this finding, the current study extends the analysis of schooling demand to a dynamic framework in order to consider the timing of the enrollment decision. A semiparametric, proportional hazard model for nonenrollment durations is estimated. The hazard model estimates are consistent with the view that young men reenroll in school when the costs are relatively low and/or the benefits are relatively high. For example, increases in state-wide average tuition levels and current earned wages lower the hazard rate, while increases in unemployment rates have the opposite effect.     

A review of estimates of the schooling/earnings relationship, with tests for publication bias

In this paper we provide an analytical review of previous estimates of the rate of return on schooling investments and measure how these estimates vary by country, over time, and by estimation method. We find evidence of reporting (or “file drawer”) bias in the estimates and, after due account is taken of this bias, we find that differences due to estimation method are much smaller than is sometimes reported, although some are statistically significant. We also find that estimated returns are higher in the US and they have increased in the last two decades.     

城乡收入差距与居民消费结构：基于相对收入理论的视角

利用中国家庭金融调查2011年与2013年的面板数据,本文从相对收入理论的角度检验了城乡收入差距对居民消费结构的影响。研究发现,城乡收入差距扩大显著促进了农村家庭的人力资本和社会资本投入,但挤出了生存型和享受型商品消费。与对农村家庭的影响相反,城乡收入差距扩大对城镇家庭的人力资本投入有负向影响,但显著促进了他们的享受型商品消费。进一步的研究发现,城乡收入差距扩大对农村和城镇的低收入阶层、城乡居民间有更多接触机会的群体的影响更大。这些发现均与相对收入理论一致,城乡收入差距扩大激励了农村家庭不断追赶城镇家庭,当城乡收入差距逐步缩小时又激励了城镇家庭进一步提升与农村家庭之间的差距。研究还发现,政府增加对农村地区的教育投入可缓解城乡收入差距扩大对农村家庭食品衣着消费的挤出,且不会挤出农村家庭的私人教育投入。     

中国个人所得税改革历程与展望——基于促进构建橄榄型收入分配格局的视角

本文以促进我国橄榄型收入分配格局构建与形成为主要视角,将如何充分发挥个人所得税的收入调节作用作为基本主线,简要分析了自1980年中国个人所得税开征以来的改革历程,着重评价了本轮改革(2011年)的主要内容和影响,提出了今后改革的总体思路和政策建议。     

Does GINI respond to income volatility in an asymmetric manner? Evidence from 41 countries

Previous studies that assessed the impact of income volatility (as a measure of economic uncertainty) on income inequality relied upon either cross-sectional data or panel data, mostly due to the lack of sufficient time-series observations. Now that enough time-series observations are available for many countries, we revisit the issue and assess the possible asymmetric effects of income volatility on income inequality in each of the 41 countries. We find short-run asymmetric effects in almost all countries, short-run impact asymmetric effects in 20 countries, and long-run asymmetric effects in 21 countries. There was much less support when we engaged only in symmetric analysis.     

基于收入分布的收入差距扩大成因的分解

本文采用核平滑化的半参方法估计了1987年、1996年、2004年我国城市居民收入分布曲线,并且基于收入分布又进一步分解了导致城市居民收入差距扩大的主要原因。收入差距扩大的成因可以分为两类:一是劳动者的劳动力特点的普遍变化,如劳动者教育水平的提高,行业、职业分布的变化;二是对劳动力特点回报率的变化,如教育回报率的提高,各行业、职业回报率差异的扩大等。本文发现后者是导致收入差距扩大的主要原因。     

Returns to Schooling and Bayesian Model Averaging: A Union of Two Literatures

Abstract.  In this paper, we review and unite the literatures on returns to schooling and Bayesian model averaging. We observe that most studies seeking to estimate the returns to education have done so using particular (and often different across researchers) model specifications. Given this, we review Bayesian methods which formally account for uncertainty in the specification of the model itself, and apply these techniques to estimate the economic return to a college education. The approach described in this paper enables us to determine those model specifications which are most favored by the given data, and also enables us to use the predictions obtained from all of the competing regression models to estimate the returns to schooling. The reported precision of such estimates also account for the uncertainty inherent in the model specification. Using U.S. data from the National Longitudinal Survey of Youth (NLSY), we also revisit several 'stylized facts' in the returns to education literature and examine if they continue to hold after formally accounting for model uncertainty.