对事业单位会计核算引入权责发生制的思考

本文在分析当前事业单位会计核算现状的基础上，提出应将权责发生制引入事业单位财务会计核算，并指出在事业单位实行权责发生制需要注意的事项。     

Labour Market Adjustments to Exchange Rate Fluctuations: Evidence from Canadian Manufacturing Industries

This paper provides some of the first empirical evidence on labour market adjustments to exchange rate movements in Canadian manufacturing industries. Controlling for endogeneity using generalized method of moments estimation, it is found that during the 1981–1997 period, exchange movements have a substantial impact on labour input and that this impact has grown over time as the manufacturing industries have become more exposed to trade. In contrast, the exchange rate effect on real wages is estimated to be virtually zero for all manufacturing industries.

承接服务业国际转移与制度变迁研究——基于中国1992~2008年数据

随着服务业国际转移的发展,我国承接服务业国际转移不断增多,其对我国制度变迁的影响也受到越来越多的关注。文章首先从微观和宏观两个方面分析承接服务业国际转移影响制度变迁的理论基础和传导机制,进而通过实证检验证明了承接服务业国际转移促进了我国的制度变迁,并在此基础之上提出了我国为更好的承接服务业国际转移的相关政策建议。     

试论《孙子兵法》对占优策略均衡分析法的阐释与体现

《孙子兵法》是中国战略思想的智慧之源,是构成中国战略管理的重要基因。基于博弈逻辑中占优策略均衡分析法,阐释《孙子兵法》中＂先胜＂＂谋胜＂＂知胜＂＂全胜＂的思想,拓展《孙子兵法》的价值区域,为博弈逻辑思想提供实证诠释。     

Fixed-Term Contracts and Labor Market Duality in France

The French labor market is segmented between permanent and temporary workers. The second category has difficulty in getting an open-ended contract. This paper aims at depicting workers on short-term contracts and shows the consequences on their professional career are negative and significant. A large part of the wage gap between permanent and temporary workers remains unexplained by observable characteristics. They receive less on-the-job training and their likelihood of obtaining a stable job is lower than 30% after 1 year and a half. They have also a higher probability of being the adjustment variable in case of an economic negative shock. These different findings show the importance of using public policies to encourage transitions from fixed-term to permanent employment and reducing labor-market duality.     

Panel Data Analysis of Regional Differentials in the Registered Voter Turnout Rate and the Expected Benefits of Voting for Minorities

Voter participation rates vary widely across the 50 states. We seek to identify a source of this interstate variation, focusing upon the 2000, 2004, 2008, and 2012 general elections. Of note is that the latter two general elections featured a minority (i.e., African-American) nominee for president from one of the major political parties. Within the context of the rational voter model, we hypothesize that the presence of a minority candidate atop the ticket will boost minorities’ expected net benefits from voting, with the result that minority voter participation will be higher. Based on cross-sectional fixed-effects estimations, we find that states’ voter participation rates were unaffected by the percent of the population that was either African-American or Hispanic for the 2000 and 2004 election cycles, while states’ voter participation rates were positively related to the percent of the population that was either African-American or Hispanic for the 2008 and 2012 election cycles.     

人口结构对住宅价格的影响——基于北京地区的实证研究

文章以北京市为例,使用1990—2011年北京地区人口结构和商品住宅价格数据,分析该地区人口结构变量对于房价的动态影响。文章发现,北京地区房价受到劳动人口比重、人口城镇化率、第三产业从业人口比重等三个人口结构变量的显著影响。其中,劳动人口比重对于房价的正向影响持续最短;第三产业从业人口比重对于房价的正向影响持续最长,影响力度也是最大;同时,人口结构变量整体对于房价的影响具有长期性。     

Multinationals: Too Many or Too Few?— The Proximity–concentration Trade-off

The paper builds an analytically tractable model that illustrates the “proximity–concentration trade-off” involved in horizontal multinationals. For low trade costs, firms are single-plant firms, for intermediate costs, some are single-plant firms whereas others are multinationals, for large trade costs, firms are multinationals. Because of the modeling strategy, the model is suited for a welfare analysis of multinationals. It shows that too many firms choose to concentrate their production in only one location. Also, for some transport costs, a reduction in transport costs worsens welfare.