马克思主义三化的思考

党的十七届四中全会报告提出：＂要大力推进马克思主义中国化、时代化、大众化＂,这是中国对马克思主义理论品格的新论断,对于党和国家事业的发展具有重大的现实意义和长远意义。然而这三者并不是孤立进行的,是相伴相随的。因此,在推动社会主义理论建设过程中,要理解三者的定义,进一步理清三者间的关系,为推进马克思主义理论创新和实践应用开辟新的思路。     

Socio‐demographic factors and shared leadership behaviors in dispersed teams: Implications for human resource management

Companies increasingly make use of geographically dispersed teams to capture knowledge residing at different locations. In this context, shared leadership is considered a key enabler of team performance. Taking a functional perspective on shared leadership, we thus investigate the relationship between shared leadership behaviors and team performance in dispersed teams. Furthermore, we analyze how socio‐demographic factors that are characteristic for dispersed teams (i.e., high female‐to‐male ratio, high mean age, and high levels of national diversity) affect shared leadership behaviors. Based on data from 96 dispersed teams, we show that shared leadership behavior fosters team performance. Further, we find the socio‐demographic characteristics typical for dispersed teams to foster shared leadership. Theoretical and managerial implications for human resource management are discussed. © 2012 Wiley Periodicals, Inc.     

The impact of cash transfers on household welfare in Namibia

Namibia has a long history of providing a universal and non-contributory old age pension, child grants using means testing and quasi-conditionalities, and other cash transfers. Multivariate analysis presented in this paper confirms that these transfers play an important role in alleviating poverty, especially for the very poor. The poverty-reducing effects of the child grants are likely to increase further as access is being rapidly expanded. However, the impact in terms of reducing Namibia's extremely high inequality is limited. The targeting of the cash transfers towards the poorest groups takes place through two main channels. For the child grant, targeting occurs as a result of the orphan status eligibility criteria, as orphans are over-represented in lower-income households. For the universal social pension, it appears that some of the relatively less poor do not receive it even if they are eligible. Means testing of child grants appears ineffective, even without considering administrative costs.     

Capital Structure,Corporate Taxation and Firm Age*

This paper analyses the relationship between corporate taxation, firm age and debt. We adapt a standard model of capital structure choice under corporate taxation, focusing on the financing and investment decisions typically faced by a firm. Our model suggests that the debt ratio is associated positively with the corporate tax rate and negatively with firm age. Further, we predict that the tax-induced advantage of debt is more important for older firms than for younger ones. To test these hypotheses empirically, we use a cross-section of around 405,000 firms from 35 European countries and 127 NACE three-digit industries. In line with previous research, we find that a firm's debt ratio increases with the corporate tax rate. Further, we observe that older firms exhibit smaller debt ratios than their younger counterparts. Finally, consistent with our theoretical model, we find a positive interaction between corporate taxation and firm age, indicating that the impact of corporate taxation on debt increases over a firm's lifetime.     

美国人何以养老——美国养老保险体系与可持续研究

美国的养老保险体系是由国家通过税收筹资的基本养老基金、企业建立的以401(k)计划和个人退休帐户(IRAs)为主的职业养老金计划以及相当完善的商业养老保险共同构成的三支柱式养老保险体系。通过具体分析美国国家基本养老和企业职业养老基金的构成、收入来源、支出水平以及可持续能力,说明美国养老保险体系是一个制度完善、可持续能力较强的养老保险范例,值得我国借鉴。     

中国退休年龄面临的挑战与选择

中国退休年龄总体偏低,需要逐步提高退休年龄。欧洲一些国家提高退休年龄引发动荡,警醒中国应尽快将提高退休年龄纳入议程,并稳步推进改革。建议用较长的时间逐步将男职工退休年龄提高到63岁,将女职工退休年龄提高到60岁。并通过采取实行弹性退休和抑制提前退休等措施,为逐步提高退休年龄打下基础。     

Core decisional values and deciders demographic variables in Romanian organizauons

The present study attempts to build an exploratory model of leadership analysis, based on which the organizational leaders and managers can answer three critical questions for leadership practice： （1） Which are the core decisional values the top management should take into account when adopting critical decisions？ （2） Which latent attitudes （constructs or factors） might generate these values in CEOs＇ and followers＇ behavior？ （3） Do the latent attitudes differ with the respondents＇ gender, age and educational background？ The research belongs to the field of value based leadership theories. The data is collected from a sample of 94 CEOs and 599 direct followers from three complex fields of activity： mining and forestry, manufacturing and construction, respectively, services. The main outcomes are： （1） The most important decisional values should be （in order）： customer satisfaction, firm＇s profitability, product/service quality, sales volume growth and cost control; （2） These values are generated by the following latent attitudes （of CEOs and followers）： social responsibility for community and environment; ethical responsibility for minorities and women; market performance responsibility and, respectively, responsibility for employees and customers; （3） Market performance responsibility significantly differs according to respondents gender; social responsibility for community and environment significantly differs with respondents age, while both types of responsibility significantly differ according to respondents educational background. It seems that ethical responsibility for minorities and women and, respectively, responsibility for employees and customers are not influenced by respondents＇ demographic variables.     

On the finite sample behavior of testing whether new is better than used of a specified age

Hollander, Park and Proschan (1986) proposed a test of new is better than used of a specified age. It is based on large sample normality of the test statistic. There is, however, no study in the literature on its actual size for small and moderate sample sizes. To shed some lights on this, the results of a Monte Carlo simulation study as well as two real data examples are reported and these indicate that the test can have a quite liberal size, especially for small to moderate sample sizes. In order to improve on this weakness, a modified test is proposed and studied. It is noticed that this modified test seems to over-correct the original test to an extent that it becomes unduly conservative sometimes. Hence we propose another modification that combines the original test and the modified test turns out to have its size quite close to the nominal level and is therefore preferable to both the original and modified tests.     

The Effects of Prior Impressions of a Firm's Ethics on the Success of a Cause-Related Marketing Campaign: Do the Good Look Better While the Bad Look Worse?

ABSTRACT

The exploratory study that is the subject of this paper examines the importance of ten church service and program variables in the decision by members of different age cohorts to join a church. Variables that were investigated included aspects of the worship service; adult, children and senior education programs; and recreational activities. Two additional variables, denominational loyalty and the desire to be part of a spiritual community, were also investigated. Chi-square tests were used to evaluate the significance of each program as well as elements of the worship service. In addition, sources of information that members used prior to the first visit were examined. The most important resource was word-of-mouth. There were 460 respondents who were members of Southern Baptist and Unitarian Universalist churches located throughout the South and Southwest.     

中国已婚育龄人群避孕措施选择的偏好与影响因素分析

避孕节育是中国计划生育的核心内容之一，也是我国中长期人口发展战略中稳定低生育水平的重要措施之一。选取1988年全国生育节育抽样调查数据，利用多分类Logit模型（MNL）对不同特征育龄妇女避孕措施进行分析。不同生育周期和不同社会特征、子女性别、计划生育政策强度对已婚育龄人群避孕措施的选取有明显的影响。不同孩次的已婚育龄人群在避孕措施选择中都存在一定的避孕偏好，尤其是子女性别不同时呈现避孕措施选择的明显差异，即最小子女为女孩的育龄人群比最小子女为男孩的育龄人群更为倾向于选择避孕套等自控型短效避孕措施，提示避孕措施的选择存在制度内规避行为，并受到一定的性别偏好因素的影响。