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21.
The paper examines simple monetary and fiscal policy rules consistent with determinate equilibrium dynamics in the absence of Ricardian equivalence. Under this assumption, government debt turns into a relevant state variable which needs to be accounted for in the analysis of equilibrium dynamics. The key analytical finding is that without explicit reference to the level of government debt it is not possible to infer how strongly the monetary and fiscal instruments should be used to ensure determinate equilibrium dynamics. Specifically, we identify bifurcations associated with threshold values of steady-state debt, leading to qualitative changes in the local determinacy requirements.  相似文献   
22.
A study of the origins of the wheat surplus problem in Australia suggests that more far-reaching adjustments in national wheat policy are required than those currently envisaged. Ten specific recommendations for the reform of the present policy are outlined. A new form of income stabilisation scheme is proposed.  相似文献   
23.
For many women living in rural Australia the location of both leisure and work is the family farm, a location that defines their identity as a ‘women of the land’. This paper investigates the impact of geographical location in shaping the leisure activities of rural women living in the Yass Valley Region of Australia. Using an interpretive research perspective and a process of narrative inquiry, data for the study were obtained from women born between 1946 and 1964 through open-ended, in-depth interviews. A thematic analysis of the data revealed that for these women the specific geographical location had a strong impact on the types of leisure activities available in which they were able to participate. The findings from this study suggest that for older women in rural Australia, the specific geographical location can facilitate or inhibit the degree of involvement in community leisure activities that engender social capital among older women living in these locations.  相似文献   
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25.
The risks from consuming self‐caught fish are receiving international attention because of high levels of contaminants in some species. The ethnic, income, and educational differences in fishing and fish consumption patterns of 202 anglers fishing along the Clinch River arm of Watts Bar Reservoir adjacent to the US Department of Energy's Oak Ridge Reservation (ORR) or along Poplar Creek within ORR boundaries were analyzed to understand how to design a risk communication strategy. Because of elevated PCB concentrations in striped bass (Morone saxatilis), catfish (Ictalurus spp.), and sauger (Stizostedion canadense) due partly from contaminants released from the ORR in East Tennessee, the Clinch River arm of Watts Bar Reservoir is under a fish consumption advisory, while portions of Poplar Creek are under advisories because of mercury. Most studies find that a high proportion of anglers eat their catch, and people with lower incomes and less education generally eat more self‐caught fish than others fishing in the same region. Calculating fish consumption individually for each person indicated that a considerable number of people ate more fish from the study area than the amount used to calculate risks when developing fish consumption advisories, and people who ate fish more often usually ate larger portions. Unlike previous studies of fish consumption, this study indicated that a smaller proportion of anglers ate their fish, and those that ate the most were the high income anglers for this fishing population, rather than those with lower incomes. This suggests that risk communication strategies must include site‐specific information on the population at risk from fish consumption, and that targeting only low income, low education anglers will miss some people who are most at risk.  相似文献   
26.
Previous accounting research has suggested that subordinate participation in the budgetary process has two cognitive aspects: (1) participation enhances budget quality, and hence the utility of budgets, by allowing subordinates to introduce private knowledge into the budgetary process, and (2) participation enables subordinates to obtain information that is relevant to performing their jobs. This study tests a model that encompasses both cognitive aspects of budgetary participation. Data were gathered with a questionnaire distributed to managers from a variety of different national origins who were working in many different global locations. The data were analysed with latent variable structural equation modelling, which provides several advantages over more conventional analytic methods generally used in budgetary participation and other behavioural accounting research. The results indicated that participation enhances budget quality and that budget quality, in turn, has a positive effect on budget utility. Participation was also found to have a direct and positive effect on job-relevant information. The results failed to support a proposed indirect effect of participation on job-relevant information through the enhancement of budget quality.  相似文献   
27.
We provide the first simulation evidence of event-study test performance in multi-country non-US samples. The nonparametric rank and generalized sign tests are more powerful than two common parametric tests, especially in multi-day windows. The two nonparametric tests are mostly well specified, but neither is perfectly specified in all situations. The parametric standardized cross-sectional test can provide a useful robustness check but is less powerful than the nonparametric tests and rejects too often in single-market samples and when firm-specific events affect the market index. Local-currency market-model abnormal returns using national market indexes are sufficient.  相似文献   
28.
Review of Quantitative Finance and Accounting - We investigate the relation between managers’ personal ideologies and financial reporting quality. We use Federal Elections Commission data to...  相似文献   
29.
We extend prior research on the empirical properties of daily trading volume and methods to detect abnormal trading volume in two ways. We compare the performance of a nonparametric test statistic with the parametric test statistic used in prior research and we study samples of NASDAQ securities as well as samples of NYSE/ASE securities. Prior research has focused exclusively on NYSE securities. We find the nonparametric test statistic is more powerful in detecting abnormal trading volume than the parametric test statistic in both samples of NYSE/ASE and NASDAQ securities. We also document that abnormal trading volume will be detected more often in samples of NYSE/ASE securities compared to NASDAQ securities.  相似文献   
30.
This paper introduces the transfer-demanding entrepreneur to help bridge the gap between static equilibria in an interest group theory of government and process theories. The transfer demanding entrepreneur acts in a creative, discontinuous fashion to organize latent demand for a particular transfer into an effective interest group. The disequilibrating, re-equilibrating transfer demanding entrepreneur provides a theoretical framework for understanding the movement between static political equilibria. This paper considers the transfer demanding entrepreneurship necessary to bring together the western railroads, organized labor, and potential Oklahoma colonists in the passage of white settlement and coal-lease ratification legislation in the Indian Territory.  相似文献   
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