The Unemployment Effects of Proposed Changes in Social Security's “Normal Retirement Age”

This paper identifies and analyzes an inherent conflict between some proposed U. S. Social Security reform measures, which would encourage delayed retirement decisions, and the objective of minimizing the economy's unemployment rate. Using recent demographic trends in the age composition of the U.S. labor force, the study suggests that such proposed U.S. Social Security reform measures may actually increase the economy's unemployment rate. It concludes that measures to encourage older workers would relieve labor market pressures (while also helping the Social Security system) if and only if unemployment was persistently near the non-accelerating inflation rate of unemployment (NAIRU). However, in an economy with above NAIRU unemployment, which has been the case most often in recent years, the opposite Social Security policy logic would apply. JEL Classification H557     

会计电算化系统存在的安全风险与防范措施

会计电算化系统存在的安全风险包括无纸化过程中存在的风险，网络环境下存在的风险以及会计信息系统应用软件自身的问题。针对这些风险应通过建立健全严密科学的会计电算化系统，建立防病毒安全措施，加强人才培养等措施来防范。     

论《治安管理处罚条例》程序规范的修改

现行的《中华人民共和国治安管理处罚条例》与相关的法律法规存在着明显的矛盾冲突,明显滞后于目前的形势发展,必须进行全面修改,其中关于程序部分尤显突出。因此本文着重就此部分展开论述。     

我国农村扶贫政策的协调配套问题研究

扶贫是一项系统工程,扶贫效益的最大化有赖于各项政策之间的协调、配套。当前农村扶贫政策的协调配套问题比较突出,无论是财政投入、扶贫信贷资金投放、对扶贫龙头企业的扶持,还是对贫困地区人口自身发展能力的开发都存在着一些问题,某些惠农政策、生态工程以及社会保障等政策也还存在着对贫困地区关注不足的问题,因此,财政税收、金融、产业、人力资源、社会保障等各种政策的制定和实施过程中,都应考虑扶贫开发工作的实际需求,做好协调配套。这是提高扶贫效率的必然要求。     

Market Consequences of Earnings Management in Response to Security Regulations in China*

Under the 1996‐98 security regulations in China, the accounting rate of return on equity (ROE) has to be greater than 10 percent for three "consecutive" years for a firm to qualify for stock rights offers. Despite declining economic conditions during this period, the percentage of firms reporting ROE between 10 and 11 percent is about "three" times that for 1994‐95. This unique regulatory environment provides a natural experimental setting for the empirical assessment of earnings‐management behavior and its consequences. This study examines whether listed Chinese firms manage earnings to meet regulatory benchmarks and whether regulators and investors consider the quality of earnings in their respective regulatory and investment decisions. On the basis of a sample of listed Chinese firms from 1996 to 1998, we observe that managers execute transactions involving below‐the‐line items and use income‐increasing accounting accruals to meet regulatory ROE targets for stock rights offerings. The firms that apply for, but fail to receive, regulatory approval manage earnings more significantly than do firms that receive approval and pair‐matched control firms. Our market study also suggests that investors differentiate the quality of earnings and put less value on earnings suspected of a greater degree of management. Overall, our results imply that the regulatory bodies and investors to some extent make rational adjustments for the quality of earnings.     

移动商务身份认证评价体系的设计

移动商务身份认证机制的评价方法主要为安全性证明的形式化分析方法和单一指标比较的系统仿真方法,缺乏对认证机制性能的整体评价。移动商务身份认证评价体系必须满足移动商务身份认证的特点,即体现对移动商务特性及身份认证效果的检验。本文首先分析移动商务身份认证机制的应用现状和主要评价方法的不足,接着从安全性、适用性和成熟性设计移动商务身份认证评价体系的总体架构,最后逐层细化探讨了其各指标的选取。     

The effect of buyer behaviors on preferred customer status and access to supplier technological innovation: An empirical study of supplier perceptions

Buying firms are increasingly looking to suppliers for technological innovations that enhance the competitive position of their new products. However, extant research provides limited guidance on how buying firms may gain access to suppliers' innovative technologies. To address this gap in the literature, we draw from social exchange theory to posit sequential relationships among buyer behaviors, preferred customer status, and supplier's willingness to share technological innovations. We test our assertions by applying structural equation modeling statistical analyses to survey response data from 233 sales personnel of production good suppliers in the U.S. automotive industry. Whereas our results show that two buyer behaviors – early supplier involvement and relational reliability – positively affect preferred customer status, a third behavior – share of sales – has no effect. In turn, we find that preferred customer status is positively associated with supplier's willingness to share new technology with the buyer. Further, our findings indicate that preferred customer status fully mediates the benefits exchanged within a buyer–supplier relationship. Hence, our study highlights why buyers seeking innovations should take care that their behavior is appropriate for managing suppliers' perceptions. Accordingly, our results provide specific guidance to buyers as to how they may increase their access to suppliers' new technologies.     

省级社会保障公共支出分类比较研究

中国省级社会保障公共支出存在着类型化的可能。通过选取"社会保障公共支出水平"、"经济发展水平"和"政府力量"三个变量作为分类框架和指标,利用2005—2008年度截面数据测算,可以将各省份区分为东中西三大类型区域。统计分析发现,这三类区域不仅在省级社会保障公共支出相对比重之间存在着显著的差异,而且各区域也形成了不同的社会保障发展机制。     

危机时刻的社会保障支出

文章研究了社会保障支出与金融危机之间的关系,回答了两个问题:第一个问题是:在金融危机发生后,社会保障支出的发展趋势如何?第二个问题是:哪些原因可以解释这些变化?文章认为,社会保障制度往往诞生于危机之际。此外,一般地讲,社会保障支出在危机期间会增加;但是各国情况不同,发达国家显示出反周期支出的特点。文章支持这样一个观点,即危机可以被当作改善和加强社会保障的机会,而在这样的过程中,各国不仅可以缓解危机最不利的影响,而且能制定比较好的社会政策,改进长期危机的防范应对。     

Political booms and currency crises

This paper shows evidence that political booms, defined as the rise in governments’ popularity, are associated with a higher likelihood of currency crises. The reasoning behind this finding is that prudent economic policies to address underlying weaknesses in the economy may be political costly for incumbent governments in the short-term. Hence, popularity-concerned governments may not have enough incentives to take such corrective actions in a timely manner. This approach, in turn, can deteriorate economic fundamentals and increase related risks in the economy which can eventually lead to crises. This paper sheds light on this phenomenon in the case of currency crises, suggesting that currency crises can be viewed as “political booms gone bust” events. Moreover, it finds that higher international reserves, higher exports, and a higher degree of financial openness alleviate the effect of political booms on currency crises.