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151.
We start with the premise that if policy discounting is to have any welfare relevance, one has to accept it being a derivative of a social welfare function (SWF). We show that if that derivative is to have a net present value (NPV) form, then the baseline allocation must be stationary. In addition, we show that at a stationary baseline in an overlapping generations growth economy, the intergenerationally fair discount rate equals the growth rate of per‐capita consumption, which is, roughly, 2% for the United States. This differs from the interest rate, even in the golden rule equilibrium, unless population growth is null. The last result is based on the main theorem in Mertens and Rubinchik (2012) and is demonstrated for a policy space that might naturally arise in applications. 相似文献
152.
In this article, we study the impact of the development of e-commerce on the concentration of the recorded music industry in France, for the period 2003–2010. First, we find that over the whole period, CD sales, measured at the distributor level, are less concentrated online than offline. Second, we find that sales concentration online has increased between the early period of e-commerce (2003–2006) and the later period (2007–2010). 相似文献
153.
Deniz T. Kılınçoğlu 《European Journal of the History of Economic Thought》2017,24(3):528-554
The existing literature on Islamic economics suggests that Islamic economics is a twentieth-century phenomenon with its roots in medieval Islamic intellectual and theological history, thereby leaving a centuries-long gap in the history of Islamic economic thinking. This study aims at taking a first step towards filling this gap by examining a nineteenth-century example of Islamic economics in late Ottoman economic literature. Suggesting a broader definition of Islamic economics, this article investigates a prominent Ottoman intellectual's efforts to define, reveal, and revive a tradition of Islamic economics in historical and intellectual context. 相似文献
154.
The Effect of Joint Auditor Pair Composition on Audit Quality: Evidence from Impairment Tests 下载免费PDF全文
Gerald J. Lobo Luc Paugam Dana Zhang Jean François Casta 《Contemporary Accounting Research》2017,34(1):118-153
Using a sample of firms from France, where the law requires the use of two auditors, we study the effect of auditor pair composition on audit quality by examining a specific account, goodwill impairment. We document that firms audited by a Big 4–non‐Big 4 auditor pair (BS) are more likely to book an impairment and book a larger impairment than firms audited by a Big 4–Big 4 auditor pair (BB) when low‐performance indicators suggest a greater likelihood of impairment. Moreover, firms audited by a BB pair reduce impairment disclosures when they book impairments, while firms audited by a BS pair do not, suggesting lower transparency for firms audited by a BB pair. Our results inform investors and firms in mandatory joint audit regimes, as well as regulators who are considering requiring joint audits. 相似文献
155.
Sinan Sarpça 《Journal of public economics》2010,94(9-10):800-811
This paper develops a differentiated products model of school competition that distinguishes among different dimensions that matter in the skill acquisition process. The model predicts that when identical schools compete for students, specialization may arise as a competition strategy. This serves rich students' education goals well. Poorer students, however, may attend schools with specializations that do not cater to their relative strengths. By doing so, these poorer students complement the weaknesses of the richer students through peer effects and receive financial aid in return. The empirical analysis provides strong support for the model's predictions about within-school implications of specialization. 相似文献
156.
Adolfo Sachsida Mario Jorge Cardoso de Mendonça Paulo R. A. Loureiro Maria Bernadete Sarmiento Gutierrez 《Empirical Economics》2010,39(1):93-109
The objective of this study is to shed light on the determinants of criminality rates in Brazil. A panel data model was estimated
using Brazilian states’ data. Our main result suggests that income inequality plays an important role in the determination
of the crime rate. Furthermore, there are evidence suggesting that both unemployment and urbanization rates are positively
related to crime. Based on a GMM approach we find the existence of an “inertial effect” on criminality. Besides that, the
GMM results show that public security spending is effective in reducing criminality rates. Contrary to the common wisdom,
we could not find evidence that poverty increases violent crimes. Finally, we have evidence that income inequality Granger
causes crime, but not the reverse. 相似文献
157.
Nil Özçağlar-Toulouse Amina Béji-Bécheur Matthieu Gateau Philippe Robert-Demontrond 《Journal of Business Ethics》2010,92(2):205-216
In France, Fair Trade arrived on the scene in the late twentieth century, and since then has passed through several experimental phases before becoming an enduring “realistic” economic alternative. To understand the transformation, this article defines Fair Trade as a social construct issues and tensions of which change depending on the point of entry. By conducting a secondary analysis of several data sets from varied sources, including documentary material, interviews, and observations, the authors trace the history of Fair Trade in France, define its introduction as a system, describe its institutionalization, and contribute to a greater understanding of how its ideals have changed and become more professional over time. The analyses reveal that the term “Fair Trade” has become ambiguous, spanning divergent and conflicting ideas and projects, including opening and closing conventional market systems and alter-globalization and anti-globalization. 相似文献
158.
What makes you click?—Mate preferences in online dating 总被引:1,自引:0,他引:1
We estimate mate preferences using a novel data set from an online dating service. The data set contains detailed information on user attributes and the decision to contact a potential mate after viewing his or her profile. This decision provides the basis for our preference estimation approach. A potential problem arises if the site users strategically shade their true preferences. We provide a simple test and a bias correction method for strategic behavior. The main findings are (i) There is no evidence for strategic behavior. (ii) Men and women have a strong preference for similarity along many (but not all) attributes. (iii) In particular, the site users display strong same-race preferences. Race preferences do not differ across users with different age, income, or education levels in the case of women, and differ only slightly in the case of men. For men, but not for women, the revealed same-race preferences correspond to the same-race preference stated in the users’ profile. (iv) There are gender differences in mate preferences; in particular, women have a stronger preference than men for income over physical attributes. 相似文献
159.
Carole L. Bernard PhD Olivier A. Le Courtois PhD Series is an Associate Professor Fran?ois M. Quittard-Pinon PhD 《North American actuarial journal : NAAJ》2013,17(4):179-195
Abstract This article designs and prices a new type of participating life insurance contract. Participating contracts are popular in the United States and European countries. They present many different covenants and depend on national regulations. In the present article we design a new type of participating contract very similar to the one considered in other studies, but with the guaranteed rate matching the return of a government bond. We prove that this new type of contract can be valued in closed form when interest rates are stochastic and when the company can default. 相似文献
160.
Clémence Guillard-Gonçalves Susan L. Cutter Christopher T. Emrich José Luís Zêzere 《Journal of Risk Research》2013,16(5):651-674
Social Vulnerability Index (SoVI) was applied to Greater Lisbon (Portugal). Based on the concepts used for the SoVI assessments in the US, 46 variables representing social vulnerability of the 149 civil parishes of Greater Lisbon were chosen. Thirty-eight variables were selected after application of correlation tests. They were standardized, and a Principal Component Analysis and a Varimax rotation were applied to them. Seven factors were extracted using the Kaiser criterion, which explain 79.5% of the variance, and the SoVI scores were then mapped using a standard deviation classification. Twelve of the 149 civil parishes of Greater Lisbon have a very high social vulnerability and 24 of them have a high social vulnerability. The map of SoVI was then integrated with susceptibility maps of earthquakes, floods, flash floods, landslides, tsunami, and coastal erosion, thus delineating risk zones. Twenty-two civil parishes of Greater Lisbon have a very high risk; among them, 17 belong to Lisbon Municipality, four belong to Loures Municipality, and one belongs to Vila Franca de Xira Municipality. Finally, exposed population was considered and combined with risk zones map in order to assess the number of people being potentially exposed to risk and their location. 相似文献