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31.
Family income and child outcomes in Canada   总被引:1,自引:0,他引:1  
Abstract.  A positive relationship between income and child outcomes has been observed in data from numerous countries. A key question concerns the extent to which this association represents a causal relationship as opposed to unobserved heterogeneity. We use data from the National Longitudinal Survey of Children and Youth to implement a series of empirical strategies for estimating the existence and size of the effect of income on three measures of cognition. Our results indicate that the effect of income on these outcomes may well be positive, but that it is likely to be smaller than conventional estimates. JEL Classification: I10  相似文献   
32.
The status quo for school science and technology is unacceptable. While the former often is required for admission to university engineering, as well as to science programmes, the latter is deemed most appropriate for less able, concrete thinkers. This situation persists, despite the fact school science tends to generate large groups of citizens who are relatively scientifically and technologically illiterate, largely as a result of its preoccupation with identifying and training potential scientists and engineers. This practice is tyrannical. It must be abandoned forthwith. A realistic alternative is a combined technology and science programme – perhaps called 'technoscience' education – that would treat science and technology as equals. Such courses may, as well, be more democratic in the sense that technological problem solving often is more natural to everyday situations that everyone may find useful, not just future scientists or engineers. A framework for combined technology and science courses is described and defended here. Originally developed through collaborative action research amongst practising teachers of science, the approach appears to be feasible, under certain – perhaps ideal – conditions. A number of changes to science and technology education may be necessary for broader implementation, not the least of which is a general retrenchment in expectations for pre-determined learning, along with adjustments to teacher education. Nevertheless, the approach is recommended because of its emphasis on: personalization, inclusion, problematization, explicitness, apprenticeship, authenticity, contextualization and freedom. This revised version was published online in July 2006 with corrections to the Cover Date.  相似文献   
33.
We examine data for the year ended December 31, 1997 for 80 publicly traded property‐liability insurers that have Best financial strength ratings of their consolidated insurance‐operating subsidiaries. These firms employ a holding company structure, in which a parent owns the stock of multiple insurance‐operating subsidiaries. The operating subsidiaries prepare a consolidated annual report using the Statutory Accounting Principles (SAP), and an analogous set of financial statements based on the Generally Accepted Accounting Principles (GAAP) is released by the parent. We find that the financial characteristics important in determining ratings at the individual firm level—capitalization, liquidity, profitability, and size—are also important at the group level. Further, financial ratios from holding company statements are incrementally useful in the ratings' process, after group‐level ratios have been taken into account. Robustness tests based on a subsample of holding companies with minimal investment outside of the property‐liability industry reinforce our conclusion that parent company statements influence consolidated group ratings. However, our data do not allow us to separate the relative contribution of the GAAP model and underlying transactions to the ratings decision.  相似文献   
34.
Australia is unusual among the world's antitrust jurisdictions in not making the pre‐notification of mergers compulsory. However, if the parties are concerned that the Australian Competition and Consumer Commission (ACCC) is likely to object to the merger, there are strong incentives for them to notify the ACCC as the regulator has developed a strong reputation for imposing heavy costs on parties that fail to notify such mergers. The result is a system of quasi‐compulsory notification that creates the strongest incentives for parties to notify the ACCC of those proposals to which it is most likely to object. This study analyses data extracted from the ACCC's merger database and the empirical results are consistent with this characterisation. Mergers reported voluntarily by the parties are found to experience longer delays to completion, and are more likely to be challenged by the ACCC, when compared with a sample of all other mergers assessed by the regulator. The results suggest that non‐compulsory notification allows the parties themselves to pre‐sort the proposed merger vis‐à‐vis its interest to the ACCC.  相似文献   
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Transdisciplinarity: Context, contradictions and capacity   总被引:1,自引:0,他引:1  
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38.
Analysis of firm investment behavior during 1982–1993 shows that the Tax Reform Act of 1986 (TRA 86) Public Law No. 99-514 substantially affects both purchases and leases of depreciable assets. The changes in the regular corporate income tax rules are shown to lower asset acquisition. The effect of the alternative minimum tax (AMT) is found to vary with the debt share in firms’ capital structure and with the frequency of AMT exposure during the life of the assets acquired. On average, TRA86 depresses asset purchases less for firms that are subject to the AMT: AMT somewhat mitigates the negative effects of the regular tax rules.  相似文献   
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