Factors influencing women's decision to leave an organization following childbirth

The purpose of this study was to understand the reasons why college-educated women leave organizations after childbirth. Results from 228 women who participated in a study of intention to work following childbirth indicated specific work and family factors that differentiated mothers who returned to work from mothers who stayed home after childbirth. Comparisons were also made between women who had a child and those who anticipated having a child. The findings are discussed in terms of their implications for organizational policy makers.     

Children’s environmental health,education, and economic development

Abstract This article aims at investigating the interplay between environmental quality, health, and economic development in a unified OLG framework. Human capital accumulation depends on the environment through its impact on children’s health and workers’ productivity. In turn, environmental quality dynamics rely upon human capital that determines maintenance efforts. This two‐way relationship generates a co‐evolution of human capital and environmental quality in the long run. Along the transition path, the dynamic interactions between economic and environmental spheres allow for replicating two different trajectories: some economies experiment an Environmental Kuznets Curve while some others are caught into the environmental poverty trap.     

PEOPLING THE VICTORIAN GOLDFIELDS: FROM BOOM TO BUST, 1851–1901

Victoria experienced a surge of migration after the discovery of gold in 1851. I explore the social and geographic background of migrants lured to the colony by opportunities opened up by gold mining. When alluvial gold was exhausted, the skills of migrants enabled them to exploit the more difficult deep lead and quartz reef gold deposits and to establish cities and towns. Urban growth was encouraged by high marriage and birth rates in the 1860s. In the last two decades of the nineteenth century goldfields communities generally suffered economic and demographic declines.     

对做好“90后”大学生思想教育工作地初探

本文分析了"90后"大学生的思想特点,根据思想特点调整辅导员的思想教育工作策略。使高校的思想政治教育工作不断与时俱进,改革创新,培养出构建社会主义和谐社会的中坚力量。     

企业或有事项与资产负债表日后事项比较及例解

或有事项与资产负债表日后事项在证实时间、最终确定的金额、账务处理调整处理以及在企业会计报表中的披露要求等方面存在不同。调整事项在资产负债表日后得到证实之前,是或有事项;或有事项在资产负债表日后至财务报告报出以前得到证实,就是资产负债表日后事项。或有事项对企业经营管理及会计处理都有影响:或有事项直接影响企业的持续经营和发展、掩盖企业真实的财务状况、左右企业经营成果的确认、操纵企业未来现金流量的计量。     

Using pre-commitment to reduce alcohol consumption: Lessons from a quasi-experiment in Thailand

Based on primary data of 453 drinkers in Thailand, this study investigates the impact of pre-commitment on alcohol consumption. It exploits the quasi-experimental nature of a social marketing campaign in Thailand implemented in 2014, where all drinkers were able to publicly pledge temporary alcohol abstention, and some but not all drinkers were provided with community-based health promotion interventions conducted by local residents. This study argues that the campaign had a pre-commitment device implicitly integrated into it; failures to follow through with the commitment were associated with mental costs of social embarrassment and weaker relationships with one's local social networks. Using a joint estimation method where the decision to pre-commit is explicitly endogenized, this study suggests that pre-commitment is effective in increasing the probabilities of temporary alcohol abstention and reduction.     

基于动态需求响应的85后知识员工管理实践

85后知识员工正逐渐成为企业的骨干层乃至核心层,如何做好对他们的使用与激励,让他们真正成为团队的中坚力量,实现平稳交接,是每个管理者都不能回避的课题。85后知识员工的特点和需求特性决定了他们更趋向于挑战和流动,本文从85后知识员工的动态需求分析入手,结合企业具体案例,希望找到选好、育好、用好、留好85后知识员工的方法和措施,为企业的可持续发展助力。     

The implementation of monetary policy in New Zealand: What factors affect the 90-day bank bill rate?

This paper discusses the implementation of monetary policy in New Zealand and its flow-on effects on the 90-day bank bill rate over the 1999–2005 period. The effects of external factors are considered as well. Our findings indicate that the maturity spectrum ratio exerted a positive effect on the 90-day bank bill rate while the allotment ratio did not. This interest rate had a tendency to revert to the level set by its Australian counterpart, though at a relatively slow speed. No such link exists between the NZ 90-day rate and the U.S. 90-day rate. Neither the maturity spectrum nor the allotment ratio contributed to the volatility of the most important short-term interest rate in New Zealand.     

On the optimal timing of capital taxes

For many kinds of capital, depreciation rates change systematically with the age of the capital. Consider an example that captures essential aspects of human capital, both regarding its accumulation and its depreciation: a worker obtains knowledge in period 0, then uses this knowledge in production in periods 1 and 2, and thereafter retires. Here, depreciation accelerates: it occurs at a 100% rate after period 2, and at a lower (perhaps zero) rate before that. The present paper analyzes the implications of non-constant depreciation rates for the optimal timing of taxes on capital income. The main finding is that under natural assumptions, the path of tax rates over time must be oscillatory. Oscillatory tax rates are optimal when depreciation rates accelerate with the age of the capital (as in the above example), and provided that the government can commit to the path of future tax rates but cannot apply different tax rates in a given year to different vintages of capital.     

Gathering Data for Archival,Field, Survey,and Experimental Accounting Research

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand‐collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers’ choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.