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101.
In a case study related to Scotch malt whisky production, this study analyses consumers’ perceptions and preferences regarding two aspects that have emerged in the debate on sustainable production and consumption, and on environmentally responsible food choice, namely (i) the use of pesticides in agriculture, and (ii) the provenance of food ingredients. We carried out a choice experiment to investigate preferences and estimate Willingness to Pay of Scotch malt whisky consumers for pesticide use restrictions and the potential impact on the production of one of its essential ingredients, barley. Using latent class models, we find that about half of the respondents are non-demanders with respect to both attributes, and only a third of the sample population are willing to pay for further pesticide restrictions. Demand for more environmentally responsible production of Scotch malt whisky is therefore limited, indicating that in the case of Scotch malt whisky, consumers are not likely to be key to driving sustainable production. With respect to barley provenance, being able to claim a 100% Scottish product could be a plausible commercial option for some producers to pursue in a competitive market. Methodologically, the scale-adjusted latent class model proved to be successful in uncovering preference heterogeneity and its sources, in including non-demanders in the analysis and in accounting for differences in scale amongst respondents. 相似文献
102.
This paper compares the performance of alternative cost-based transfer pricing methods. We adopt an incomplete contracting
framework with asymmetric information at the trading stage. Transfer pricing guides intra-company trade and provides incentives
for value-enhancing specific investments. We compare actual-cost transfer prices that include a markup over marginal costs
with standard-cost transfer prices that are determined either by the central office ex ante (centralized standard-cost transfer
pricing) or by the supplying division at the trading stage (reported standard-cost transfer pricing). For the actual-cost
methods, we show that markups based on the joint contribution margin (contribution-margin transfer pricing) dominate purely
additive markups (cost-plus transfer pricing). We obtain the following results. (1) Centralized standard-cost transfer pricing
dominates the other methods if the central office and the divisions ex ante face low cost uncertainty. (2) The actual-cost
methods dominate the other methods if the central office and the divisions ex ante face high cost uncertainty and later, at
the trading stage, the buying division receives sufficient cost information. (3) Reported standard-cost transfer pricing dominates
the other methods if the central office and the divisions ex ante face high cost uncertainty, and the buyer has insufficient
cost information at the trading stage. 相似文献
103.
Einflussfaktoren für betrügerisches Verhalten von Versicherungsnehmern: erste experimentelle Befunde
Theoretical research examining how to fight insurance fraud is usually based on the assumption that individuals behave purely selfish and maximize expected utility from monetary payoffs. Therefore, this research does not take into account that insurance fraud constitutes an illegal behavior that some individuals never commit, e.g., due to ethical reasons. This article presents experimental findings on factors that influence fraudulent behavior of infrequent offenders. The results show that some subjects never commit fraud in the experiment, although it would have been financially profitable. Deductible contracts lead to an increase of fraudulent behavior. In contrast, information regarding other subjects’ claiming behavior does not have any significant impact on the probability to commit fraud. Therefore, in our experiment social interaction only induces minor changes in behavior. 相似文献
104.
This study analyses the treatment effects of public training programmes for the unemployed in Germany. Based on propensity score matching methods, we extend the picture that has been sketched in previous studies by estimating the treatment effects of medium-term programmes for different skill and age groups. Our results indicate that programme participation has a positive impact on employment probabilities and earnings for almost all sub-groups. We find little evidence for the presence of heterogeneous treatment effects, and the magnitude of the differences is quite small. Our results thus – at least in part – conflict with the strategy to provide training increasingly to individuals with better employment prospects. 相似文献
105.
Sue Maguire Bart Cockx Juan J. Dolado Florentino Felgueroso Marcel Jansen Izabela Styczyńska Elish Kelly Seamus McGuinness Werner Eichhorst Holger Hinte Ulf Rinne 《Intereconomics》2013,48(4):196-235
Youth unemployment has been on the rise since the beginning of the crisis in 2008. Even more troublesome is the dramatic rise in the number of youth not in employment, education or training, which has led to widespread concerns about the impact on social cohesion and fears of a “lost generation”. Given the extreme differences in youth unemployment levels among member states, it is clear that no single labour market policy will be appropriate throughout the EU. There may, however, be opportunities for mutual learning on how to combat youth unemployment. This Forum explores youth unemployment in the EU via case studies of England, Belgium, Spain, Poland and Ireland. It also examines Germany’s dual vocational training system as one potential solution. 相似文献
106.
This article describes the current state of affairs in the EU Solvency II project. The background and international context of the project is discussed, as well as the general outline of a future EU solvency system. In particular, several areas where further technical work is needed are outlined. These topics could provide interesting objects of study for professionals of actuarial sciences as well as to those of other related sciences. 相似文献
107.
The paper presents the results of the first test–retest study on choice experiments in environmental valuation. In a survey concerning landscape externalities of onshore wind power in central Germany, respondents answered the same five choice sets at two different points in time. Each choice set comprised three alternatives described by five attributes, and the time interval between the test and the retest was eleven months. The analysis takes place at three different levels, investigating choice consistency at the choice task level and repeatability of the latent construct utility at the level of parametric models as well as at the level of willingness-to-pay estimates. At the choice task level we observed 59?% identical choices. The parametric analysis shows that the test and retest estimates are not equal, even when we control for scale, that is, differences in the error variance. However, comparing the marginal willingness-to-pay estimates among test and retest reveals only a statistically significant difference for one of the attributes. Overall, this indicates a moderate test–retest reliability taking into account that consistency at the choice task level overlooks the stochastic nature of the process underlying discrete choice experiments. 相似文献
108.
109.
Local governments tend to join resources and create co‐owned organisations to solve the supply of public services. From a strategic perspective on local government cooperation, this paper analyses the conditions for strategy development in a co‐owned municipal organisation. The empirical data stem from a longitudinal case study of a Swedish provider of water and sewerage services. We show that difficulties in formulating and agreeing upon strategies are not dependent on the structural form. Instead, there is an intrinsic dilemma when municipalities are to create a joint strategy at the same time as each municipality is sovereign to decide on all local matters. 相似文献
110.
Bradley R. Schiller 《The Review of Black Political Economy》1978,8(2):211-217
Conclusion The striking racial difference in the payoff to OJT and PSE activities could have been generated by two distinct phenomena,
and probably reflects a combination of both. On the one hand, Blacks may have restricted access to OJT and PSE opportunities,
essentially being allocated the least desirable ones. This could come about through discrimination on the part of WIN program
personnel assigned the allocation responsibility, or, more likely, reflects attitudes of employers, as expressed to or perceived
by WIN project staff. Note that we are measuring net gains here and explicitly controlling for education and work experience,
so that observed disparities cannot easily be attributed to differences in capability.
This paper is based on an evaluation performed under contract to the Office of Program Evaluation, U.S. Employment and Training
Administration, U.S. Department of Labor. As with all such contracts there is no implied official responsibility for findings
or conclusions. The evaluation itself was undertaken by a consortium of three firms, Pacific Consultants Ketron, Inc., and
Camil Associates; Michael Temple (Ketron) and David Miller (Camil) and their staffs contributed to the evaluation effort. 相似文献