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排序方式: 共有191条查询结果,搜索用时 281 毫秒
181.
Gambling is now a large revenue source for many governments due to its ease of implementation, popular appeal and the high real tax rate it can bear (up to 40%). It is often promoted by spending on 'good causes' designated as 'additional' to existing government activity. This article examines the UK's National Lottery and Electronic Gaming Machines (EGMs) in Queensland, Australia and shows that, in both cases, gambling taxes are often diverted into education, health and social and economic development and therefore potentially substitute for taxation raised elsewhere in the economy. In addition, there is evidence that gambling's taxation implications (against income) are doubly regressive, taking disproportionately from lower income groups and giving to those better off. 相似文献
182.
Betty J. Birkenmeier Kerry David Carson Paula Phillips Carson 《Employee Responsibilities and Rights Journal》2002,14(4):121-133
Far more than a mechanism to voyeuristically delve into the past to satisfy trivial interests, management history can be used to provide insight into contemporary practices and guide us away from repeating past mistakes. Using historiography, this paper offers a glimpse into the nature of the employer–employee relationship, comparing events from the earliest days of industrialization to the present. Set in the historical site of Lowell, Massachusetts, the birthplace of the American Industrial Revolution, this research addresses the progression of events that seem to predictably occur when well-meaning entrepreneurial enterprises face environmental turbulence and subsequently alter their labor philosophy from paternalism to social Darwinism. In the early 1800s, Lowell's textile mills represented a progressive environment. A close-knit, planned community was created which allowed the women opertives to grow socially and intellectually. However, economic downturns resulted in cycles of wage-cutting and cost-saving efforts. Eventually, the women were replaced with immigrants who were willing to tolerate substandard working conditions. By the 1860s, the owners had completely abandoned their concept that corporations should have souls. In history, market forces are continually in flux and often so is management's perception about whether the worker is a valuable asset or an easily discarded econom ic liability. Reactions to this unpredictability are addressed. 相似文献
183.
Kerry D. Vandell 《Real Estate Economics》1991,19(2):213-239
This paper formalizes certain aspects of the sales comparison approach to valuation that heretofore have been quite ad hoc. Specifically, it applies statistical theory to decisions about how many comparables to select, what the criteria for comparable selection should be, and how the proper weights for each adjusted value estimate can be determined such that the final value estimate is both unbiased and of minimum variance. Several results are derived that run counter to conventional practice; for example, it may not always be optimal to consider first the "best" comparables because of a lack of independence among their adjusted value estimates. Furthermore, it is always desirable to consider more comparables (regardless of how "bad") so long as their adjusted value estimates are optimally weighted in the final value estimate. Finally, weights usually selected for "inferior" comparables are typically too small. A final exercise empirically applies the methodology to a sample of sales. 相似文献
184.
V.Kerry Smith 《Economics Letters》1981,7(1):11-15
This paper considers the implications of the definition of monopoly for models of firm behavior in the selection of product variety. The results suggest that one's conception of a monopoly structure can influence the conclusions derived on the implications of market structure for product characteristics. 相似文献
185.
This study investigates the impact that school desegregation can have on the market values of affected residential properties. It improves upon previous studies in that it is able to estimate not only the "racial enrollment" effect but also "other" desegregation-related effects correlated with white perceptions of school quality, etc. Through the use of a controlled longitudinal and cross-sectional data set of property sales and a ridge-regression methodology, it is able to estimate these effects over time and separate them from amenity-related effects. Results are significant in that they predict substantial desegregation-related effects on house values over time, averaging 11.4% of property value, which correlate with school desegregation court rulings and other events. Furthermore, over one-third of the magnitude of this discount is related to desegregation factors other than actual racial enrollment patterns in the schools. 相似文献
186.
Shaun A. Bond Soosung Hwang Zhenguo Lin Kerry D. Vandell 《The Journal of Real Estate Finance and Economics》2007,34(4):447-461
The role of selling (or marketing) period uncertainty in understanding risk associated with property investment is examined
in this paper. Using an approach developed by Lin (2004), and Lin and Vandell (2001, 2005), combined with a statistical model of UK commercial property transactions, we show that the ex ante level of risk exposure
for a commercial real estate investor is around one and a half times that obtained from historical statistics. The risk related
to marketing time uncertainty can be reduced by constructing a portfolio. We find that at least ten properties are necessary
to reduce this risk, assuming independence between marketing period risk and price risk. These findings have important implications
for mixed-asset portfolio allocation decisions.
相似文献
187.
B.D. McCullough Kerry Anne McGeary Teresa D. Harrison 《The Canadian journal of economics》2008,41(4):1406-1420
Abstract. All the long‐standing archives at economics journals do not facilitate the reproduction of published results. The data‐only archives at Journal of Business and Economic Statistics and Economic Journal fail in part because most authors do not contribute data. Results published in the FRB St. Louis Review can rarely be reproduced using the data+code in the journal archive. Recently created archives at top journals should avoid the mistakes of their predecessors. We categorize reasons for archives' failures and identify successful policies. 相似文献
188.
Richard G. Newell Kerry L. Papps James N. Sanchirico 《American journal of agricultural economics》2007,89(2):259-272
We investigate the applicability of the present-value asset pricing model to fishing quota markets by applying instrumental variable panel data estimation techniques to 15 years of market transactions from New Zealand's individual transferable quota (ITQ) market. In addition to the influence of current fishing rents, we explore the effect of market interest rates, risk, and expected changes in future rents on quota asset prices. The results indicate that quota asset prices are positively related to declines in interest rates, lower levels of risk, expected increases in future fish prices, and expected cost reductions from rationalization under the quota system. 相似文献
189.
Reinsfield Elizabeth Lee Kerry 《International Journal of Technology and Design Education》2022,32(3):1649-1658
International Journal of Technology and Design Education - The recruitment and retention of technology teachers in New Zealand is facing a potential crisis point. Worryingly, there are continuing... 相似文献
190.
Peter Adjei-Bamfo Hadrian Geri Djajadikerta Ferry Jie Kerry Brown Reza Kiani Mavi 《Business Strategy and the Environment》2023,32(1):387-407
Public sector purchasing processes are gaining increasing prominence as a demand-side innovation tool for addressing national sustainability challenges. Accordingly, there has been growing research attention to this topic. Prior studies suggest three key rationales that underlie the use of public sector procurement to drive innovation: (i) the buyer–user rationale (for creating new needs); (ii) the market/system failure rationale (for improving suppliers' capacity to innovate); and (iii) the public services rationale (for improving public services). However, operational activities at the upstream supply chain affecting the sustainable innovation capacities of supplier firms appear to be under-researched in the public procurement for innovation (PPI) scholarship, despite knowledge about innovation capacity being critical to successfully implementing PPI. This paper adopts a systematic literature review approach to synthesise existing fragmented literature on sustainability-oriented PPI, focusing on supplier perspectives. Findings from a synthesis of 41 relevant articles suggest, among others conditions, that a procurement framework that maintains a good balance of competition and innovation, builds buyer–supplier relationship and urges strong supply networks, maintains a stable political commitment, offers security for niche markets with effective innovation risk management culture would enhance suppliers' sustainability capacity and propensity to innovate. This paper contributes to the PPI literature and the literature on determinants of sustainable innovation systems from supplier firms' sustainability lens. 相似文献