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51.
How Much is Transfer and How Much is Insurance in a Pay‐as‐you‐go System? The German Case 总被引:1,自引:0,他引:1
Pay-as-you-go pension systems provide insurance against longevity-related old-age poverty and related risks. They are commonly also used as instruments for redistribution. This paper provides several estimates of the insurance and transfer share of the German public pension system. Estimating these shares is important because they are indicative of taxation-related deadweight losses and influence public acceptance of the pension system. We also disentangle intragenerational from intergenerational transfers. Although our estimate of intragenerational transfers is smaller than recent semi-official estimations, such transfers create substantial deadweight losses. Intergenerational transfers are much larger, thereby contributing to strong negative participation incentives for the younger generation.
JEL classification : H 55; J 26 相似文献
JEL classification : H 55; J 26 相似文献
52.
While the signing of the Patient Protection and Affordable Care Act was a historical event marking the beginning of health care reform in the United States, it signaled the start of a golden age for ambulatory care nursing. Ambulatory care RNs are well-positioned to fully participate in health care reform initiatives. RNs are well-positioned to lead, facilitate, and/or participate in all patient care medical homes' and accountable care organizations' quality and safety initiatives through enhanced use of major ambulatory care RN role dimensions such as advocacy, telehealth, patient education, care coordination and transitional care, and community outreach. RNs are also well-positioned to provide patient-centered care, coordinate care, and manage transitions across ambulatory care settings. For the golden age of ambulatory care nursing to become a reality, initiatives surrounding competencies, education modules, and leadership must be addressed immediately. 相似文献
53.
On March 1-2, 2010, a state-of-the-science invitational conference titled "Ambulatory Care Registered Nurse Performance Measurement" was held to focus on measuring quality at the RN provider level in ambulatory care. The conference was devoted to ambulatory care RN performance measurement and quality of health care. The specific emphasis was on formulating a research agenda and developing a strategy to study the testable components of the RN role related to care coordination and care transitions, improving patient outcomes, decreasing health care costs, and promoting sustainable system change. The objectives were achieved through presentations and discussion among expert inter-professional participants from nursing, public health, managed care, research, practice, and policy. Conference speakers identified priority areas for a unified practice, policy, and research agenda. Crucial elements of the strategic dialogue focused on issues and implications for nursing and inter-professional practice, quality, and pay-for-performance. 相似文献
54.
Sven-Olof Yrjö Collin Torbjörn Tagesson Anette Andersson Joosefin Cato Karin Hansson 《Critical Perspectives On Accounting》2009,20(2):141-174
Municipal corporations exist in an institutional twilight area, being both private and public, a characteristic, which presumably would be reflected in their choice of accounting standards. The literature of accounting choice does not, however, live in a twilight area, but is fragmented into two main divisions: positive accounting theory (PAT) and institutional theory (IT); only in a very few cases do the theories meet or cross-fertilize. We use both theories in this paper and derive hypotheses from them to explain accounting choices made by municipal corporations. Through testing the hypotheses on a sample of 545 Swedish municipal corporations, we indicate the empirical relevance of both PAT and IT. We conclude by suggesting an integrative approach of PAT and IT in an eclectic alternative. 相似文献
55.
Lotte Wellton Inger M Jonsson Anette Svingstedt 《International Journal of Hospitality & Tourism Administration》2013,14(4):400-422
ABSTRACTHierarchical manners and taxing work complicate the picture of the restaurant industry, a sector in great need of personnel. There is little scientific research on daily work in restaurants. Through interviews and observations in restaurant kitchens, three head chef practices were detected: “Master the materiality” is a stipulation for leading kitchens, but does not imply leadership aspirations; “show and guide” is teambuilding through which standards are reinforced by the presence of leaders while allowing coworkers some freedom; and “overview and foresight” involves nonhierarchical supervision by head chefs during service. These practices make sense to head chefs as they enhance product quality and their reputations as professionals. The study points to a horizontal leadership in the restaurant industry and a possible new order for growth and development. 相似文献
56.
Jacob de Haas Jr. 《De Economist》1986,134(4):537-537
Ohne Zusammenfassung 相似文献
57.
We use new panel data on the intra-group ownership structure and the balance sheets of 45 of the largest multinational bank holdings to analyze what determines the credit growth of their subsidiaries. We find evidence for the existence of internal capital markets through which multinational banks manage the credit growth of their subsidiaries. Multinational bank subsidiaries with financially strong parent banks are able to expand their lending faster. As a result of parental support, foreign bank subsidiaries also do not need to rein in their credit supply during a financial crisis, while domestic banks need to do so. 相似文献
58.
We examine the capital structure dynamics of Central and Eastern European firms to get a better understanding of the quantitative and qualitative development of the financial systems in this region. The dynamic model used endogenizes the target leverage as well as the adjustment speed. It is applied to microeconomic data for ten countries. We find that during the transition process, firms generally increased their leverage, lowering the gap between the actual and the target leverage. Profitability and age are the most robust determinants of capital structure targets. Although banking system development has in general enabled firms to get closer to their leverage targets, information asymmetries between firms and banks are still relatively large. As a result, firms prefer internal finance above bank debt and adjust leverage only slowly. 相似文献
59.
Many retailers face the questions of whether providing consultation services would enhance store performance and, if so, what the retailers could do to increase the number of shoppers seeking salesperson consultation. Despite its importance, prior research has not answered the question of what influences retail shoppers to consult with salespeople. We use motivation theory and recent theorizing on behavioral decision-making to develop a model of four utilitarian and hedonic motivators of shopper consultation with salespeople. This model, which includes the relationship between consultation and amount of money spent by shoppers, was tested with data from 425 shoppers. Our results demonstrate situational and individual influences, both utilitarian (i.e., shoppers’ purchase uncertainty and efficiency orientation) and hedonic (i.e., shoppers’ situation-related affect toward salespeople and shopping enjoyment), that prompt retail shoppers to consult with salespeople. As well, we find that salesperson consultation is positively related to the amount of money spent by shoppers and completely mediates the spending effects of the four motivators of consultation. This research shows that motivation theory is useful for better understanding salesperson consultation and can assist retailers that compete on service to better implement consultation-oriented strategies. 相似文献
60.
Based on quantitative and qualitative fieldwork, this paper analyses how internal and international out-migration of men has affected the position of women left behind in a rural area in southern Morocco. The results generally refute the hypothesis that migration changes gender roles. Although international migration and remittances enable women and their families to live more comfortable and secure lives, internal migration often coincides with increasing workloads and uncertainty. Although their husbands' migration leads to a temporary increase in the tasks and responsibilities of women, this new role is generally perceived as a burden and should therefore not be equated with emancipation in the meaning of making independent choices against prevailing gender norms. In a classical “patriarchal bargain”, women prefer to avoid overt rule-breaking in order to secure their social position. Significant improvements in the position of rural women are primarily the result of general social and cultural change, although migration might have played an indirect, accelerating role in these processes. 相似文献