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41.
We propose an infinitely repeated game of tax competition with an endogenous capital supply. Our results show that the larger the capital supply elasticity to interest rates, the easier it is for interregional tax coordination within a country to be achieved. The capital supply elasticity is lower when countries are less integrated into the international capital market, and vice versa. Thus, our finding suggests that the regions in the country with a lower (higher) degree of integration in the global market are less (more) likely to achieve tax coordination. 相似文献
42.
The authors examine the determinants of the effective implementation of game-based learning (GBL) for experiential learning. They focus on the successful GBL initiative called Management Game (MG) and adopt the theory-driven deductive thematic analysis approach of Boyatzis along with the Matsuo model as theoretical rationale. Overall, the findings show that MG is an effective GBL that addresses the five seminal factors of the Matsuo model. Further, the study sheds light on the optimal structure of the successful GBL that allows learners to effectively acquire knowledge and skills. Several implications of the study are discussed in the conclusion together with the limitations of the study. 相似文献
43.
Ho Geun Jang Satoshi Yamazaki Eriko Hoshino 《The Australian journal of agricultural and resource economics》2019,63(3):549-574
The management of small pelagic fisheries is difficult due to environmental regime changes that generate multi‐decadal cyclic fluctuations in stock abundance. Lagged management responses to environmental factors can amplify the effects of fishing and may even result in stock collapse. In this paper, we develop an age‐structured bioeconomic model to explore the effectiveness of alternative management approaches for cyclically fluctuating small pelagic fish stocks. The fishery outcomes are evaluated against the overall profit of the fishery and the intertemporal distribution of fishing profits. The model is parameterised for the Japanese sardine fishery, once the largest fishery in Japan, which has experienced a prolonged period of stock collapse over the last 100 years. The results show that the duration of fishery collapse is mostly determined by the extent of cyclic fluctuations in the recruitment of immature sardines, but the effects of the fluctuations on the fishery are heightened by the cumulative impact of fishing. We further show that restricting fishing reduces the fishery’s overall profits, but smooths the intertemporal distribution of profits, resulting in greater intergenerational equity. This income smoothing effect is particularly pronounced when the stock exhibits high levels of cyclic fluctuations. 相似文献
44.
Satoshi Honma Yushi Yoshida 《The journal of international trade & economic development》2019,28(5):603-627
To construct pollution terms of trade (PTT) on the basis of CO2 emissions, we implement the world input–output tables for 40 countries by 35 industries to account for intermediate trade. We examine whether the PTTs have converged among the 40 countries between 1995 and 2009. The empirical evidence supports PTT convergence; PTT growth is negatively related to its initial level and this empirical result is robust to various control variables. 相似文献
45.
Satoshi Sugahara Greg Boland 《Advances in accounting, incorporating advances in international accounting》2011,27(2):382-389
This exploratory study empirically examines the degree to which the Japanese accounting academics is exposed to the IESs and explores their perception of the importance of global harmonization in accounting education in terms of ensuring quality global control of the accounting profession. Responses from 76 questionnaires found that accounting staff, particularly in the post graduate Accounting Schools, have a basic understanding of the IESs and view this global harmonization as favorable whereas staff who teach at undergraduate level or at ordinal postgraduate level in tertiary schools have a much lower understanding and perception. This is of concern to the accounting profession as it is in these undergraduate schools and ordinal postgraduate schools from where the majority of successful CPA examinees graduate each year. The findings also indicated that the IESs can be effectively used as a benchmarking tool within the Japanese accounting academics. 相似文献
46.
This paper argues that transportation planning methodologies must be built on the central thesis of the activity-based approach to travel demand modeling, namely, that travel is a derived demand that reflects people's desire and need to participate in activities. The paper discusses why this foundation for transportation planning methodologies is necessary to address contemporary planning and policy analysis issues. The paper also argues that the introduction of time-use data, analysis and modeling is a key element in the development of the next generation of transportation planning methodologies. Following a brief review of time-use studies, the paper discusses a number of planning and policy analysis areas in which time-use data will be of particular value, including the evaluation of induced or suppressed travel demand. The concepts advanced in the paper are illustrated with two brief numerical examples. These examples show how model systems based on time-use data can be used to (i) estimate the number of induced trips that would result from a reduction in commute travel time, and (ii) evaluate the impacts of alternative transportation improvement projects. 相似文献
47.
Yoichi Tsuchiya Satoshi Suehara 《Journal of Chinese Economic and Business Studies》2013,11(4):397-406
This study investigates the directional accuracy of Chinese renminbi exchange rate forecasts by professional forecasters. The forecast with a horizon of one year is useful, whereas the forecasts with forecast horizons of one and three months are not useful in predicting the direction of the exchange rate change. The results for the long-term forecasts suggest that forecasters believe that the government maintains its foreign exchange rate policy of renminbi appreciation. In contrast, short-term forecasts show consistent evidence of exchange rate unpredictability. 相似文献
48.
Satoshi Kanazawa 《Managerial and Decision Economics》2004,25(1):41-54
Why do microeconomic theories (such as decision theory and game theory) often fail to predict human behavior despite their mathematical elegance and deductive rigor? I suggest that such empirical failures stem from the theory's misconception of how the human brain functions. Drawing on evolutionary psychology, I propose the Savanna Principle, which posits that a hypothesis about human behavior fails to the extent that its scope conditions and assumptions are inconsistent with the ancestral environment, and its experimental corollary, that the Savanna Principle holds (and the hypothesis fails) to the extent that the conditions of the experiment resemble the ancestral environment. I suggest that the Savanna Principle and its corollary might together explain the relative empirical failure of noncooperative game theory and public choice theory, and the relative success of network exchange theory and competitive price theory tested in double auction markets in experimental economics. Copyright © 2003 John Wiley & Sons, Ltd. 相似文献
49.
Satoshi Nagano 《Journal of Financial Services Marketing》2006,11(2):180-189
When the property bubble burst in the 1990s, the corporate and banking sectors in Japan suffered from historically huge losses that resulted in a sluggish economy that lasted nearly 15 years. In 2002, the economy finally bottomed out. By going through this process, Japan learnt many lessons in the fields of economics, sociology, and politics. Two critical lessons that the financial authorities gleaned from this experience are: (1) Disclosure of the current conditions of financial institutions in the early stages is of the utmost importance. Once losses start to mount, disclosure and one-time compensation should trigger a systemic risk. (2) At times when a country is going through a strong economic period, it is important to make preparations for economic stagnation. To ensure that this is successful, the first step is for the public sector to share the understanding of the current economic conditions and the forecasts for its seeable future. It is also important that they disclose this knowledge to other authorities and people to ensure transparency. Those lessons are not so special, rather ordinary. But it is difficult to practice them. The mechanism of the bubble economy and how it burst is not clear yet in economics. But history shows such situations repeat themselves in different ways. In the process of globalisation, excess liquidity in the financial market is invested into too illiquid assets all over the world, especially in the emerging countries and real property market. To know what is happening is critical. But the domestic authorities who supervise financial institutions in the mother market face two difficulties to do it. Owing to the development of IT, the boundary between financial institutions and funds becomes vague and investment money will go freely over cross-border. 相似文献
50.
Masahiro Hori Satoshi Shimizutani 《Journal of the Japanese and International Economies》2012,26(3):405-433
This paper provides new evidence of consumers’ reaction to an anticipated sizable change in income. Until FY2002, Japanese public employees received predictable large bonus payments three times a fiscal year (in June, December, and March), but the March bonus was abolished in FY2003. We compare the seasonal patterns of public employees’ expenditure before and after the reform of the bonus payment schedule. Contrary to the prediction of the life cycle/permanent income hypothesis (LC/PIH), we find evidence that monthly patterns of household expenditure were significantly affected by the anticipated large change in income pattern. However, at closer inspection, this excess sensitivity of expenditure is observed only for expenditure subcategories of some durability, i.e., durables and semi-durables. Thus, while the LC/PIH does not appear to hold for expenditure (which we observe here), it may still hold for consumption. 相似文献