机制纸与手抄纸及其印品老化过程研究

探索纸张本身颜色和印刷品颜色随环境条件变化而变化的规律,对于纸张的使用和保存甚至文物的保存都有一定的意义。实验中选取三种纸张和三原色油墨,通过IGT印刷适性仪进行打样,分别将样条置入氙弧灯老化仪中在一定条件下进行老化后,使用分光光度计对老化前后样条的L＊、a＊、b＊值进行测量,计算得出色差ΔE,并绘出老化时间与色差关系曲线。同时,观察光谱反射率曲线变化,再利用拉曼光谱仪测量其谱图变化。研究结果表明,纸张本身和印品样条在老化前后产生色差,纸张本身的光谱反射率也产生一定变化,而印刷品光谱反射率曲线无明显变化,且纸张分子结构未发生变化,但拉曼强度增强。     

对发展我国长期护理保险的相关思考

我国商业保险公司虽已推出了长期护理保险,但尚处于起步阶段。文章认为我国应借鉴国外先进经验,尽快建立长期护理保险体系,达到增进老年人福利以及促进经济社会和谐发展的目标。     

养老金改革考验我们经济学的功底和智慧

本文从四个方面思考中国养老金改革问题。一是指出养老金改革是一个多维复杂的系统。宏观角度涉及养老金缺口问题和资本市场健康发展,微观角度与生产率密切相关。从国际比较来看,中国的老龄化程度比全球平均水平更严重,但养老金储备属于全球较低水平。从增强养老保障可持续性看,可能有延长退休年龄、增加储蓄、减少替代率、增加预筹资金并确保资金保值增值等四种办法。二是提出中国养老金改革的总体框架。本文建议建立一个较为综合的衡量目标,比如G30采用的\"终身财务安全度量(Lifetime Financial Security,简称LFS)\"的方法,跨部门比较政策效果,讨论维持在同一框架内,避免各说各话。本文还提出,中国养老金制度从DB型转向DC型,可以采取历史还原法和名义账户的办法,解决养老金改革转轨中的代际公平问题,以及城乡差别、所有制差别问题。三是提出\"N对1\"养老金发放模式与30余个养老金管理机构数量等养老金经营管理设想,并指出养老金投资回报与风险偏好须匹配,结合我国资本项目开放进程考虑养老金全球化投资。四是从住房、民粹主义等非金融领域,延伸思考养老金改革的复杂性。最后,本文总结指出,中国养老金改革是一项考验经济学功底和智慧的重大课题,应从多个维度全面分析、讨论、测算、论证,高度重视养老金改革对相关各方的激励作用,做出大胆有效的改革。     

中低增长与日本经济发展新时期

2002~2006年及今后的景气恢复与发展,标志着日本已经进入一个以中低增长为特征的新的经济发展时期,而形成这一阶段特征的重要根源则在于日本混在的经济.产业.企业结构。为推进这一时期的持续发展,必须解决伴随"少子老龄化"的深层次经济结构问题。从认识混在结构和提高劳动生产率.工资入手,则是解决问题的关键所在。     

社会保险基金投资绩效评价、国际借鉴与路径优化——基于重庆市营运管理实践的考察

本文在解决我国人口老龄化问题亟需通过社会保险基金投资实现保值增值的背景下,首先对社会保险基金及其投资运营进行界定,在此基础上以重庆为例,对我国社会保险基金的投资规模、投资渠道、投资绩效及投资运营中存在的问题进行分析;其次介绍社会保险基金投资运营的国际经验;最后提出优化我国社会保险基金投资机制的对策建议,包括拓宽投资渠道、优化投资结构、提高统筹层次、健全法律法规和强化监督管理。     

Developing and validating an instrument for measuring managers’ attitudes toward older workers

Three studies were carried out to develop and validate an instrument for measuring managers’ attitudes toward older workers. In the first study we explore (a) managers’ attitudes toward older workers, and (b) retirees’ perceptions about their last experiences before retirement. In the second study, 51 items emerging from the first study and from the literature were developed. The corresponding questionnaire was then applied to a sample of 224 Portuguese managers who were also invited to make decisions in three scenarios involving younger and older workers. The third study replicated the second one with a sample of 249 Brazilian managers. The main findings are: (a) five types of managers’ attitudes toward older workers were identified (adaptability, value of older workers’ competencies, organizational conscientiousness, social capital/generosity and performance); (b) these attitudes predict how managers select older vs. younger workers in hiring and selecting employees to participate in training; (c) the empirical patterns identified in the Portuguese and Brazilian samples are similar; (d) in spite of recognizing positive qualities in older workers, managers discriminate against them; (e) managers develop different attitudinal profiles toward older workers, which has consequences for how they make decisions about those workers.     

Simulating fundamental tax reforms in an aging Japan

This paper studies in a quantitative way the macroeconomic and welfare effects of introducing progressive expenditure taxation, in a situation of the aging of the Japanese population. It undertakes a simulation analysis taking account of the general equilibrium effects of intragenerational inequality, which increases with a transition to an aging society. The simulation results suggest that progressive expenditure taxation has advantages over progressive labor income taxation on the grounds of efficiency and equity. Thus, a shift to progressive expenditure taxation can overcome the large welfare loss that would occur under the current tax system as Japan ages.     

Swimming lessons,swimming ability,and the risk of drowning

Drowning is a leading cause of injury related death in many countries. Strategies to prevent these deaths depend upon characteristics of the victim and the specific circumstances surrounding the event. One preventive strategy that may be beneficial for persons of all ages and under nearly all circumstances is increased swimming ability, through some form of swimming instruction. However, a clear protective relationship between increased swimming ability and the risk of drowning has never been demonstrated. Studies focused on children, suggest that swimming ability may confer some protection, although the data are far from conclusive. This paper (1) reviews the current evidence regarding the relationship between swimming ability, swimming lessons and the risk of drowning, (2) reviews the past and present recommendations for swimming instruction and (3) outlines future research needs.     

企业信用管理制度的创新探析——湖南永利化工股份有限公司企业管理新探索

信用风险和应收帐款管理问题是当前影响企业经营成败的关键因素之一,湖南永利化工股份有限公司通过设立信管理部门、建立客户信息档案、客户资信管理制度、内部授信制度、应收帐款管理制度、帐龄控制制度等,有效地改善了公司应帐款的市场结构和客户结构,提高了资金周转效率,应收帐款的风险大幅度降低,发展、改善了大客户的战略合作关系,在企业管理方面走出了一条新路。