后配额时代我国纺织品的出口环境与对策

后配额时代对于我国纺织业而言,是面向扩大的世界市场、获得新的发展机遇的时代,但在机遇面前,我们也面临着更大的挑战。设限、反倾销以及由此引发的连锁反应,使我国的纺织品出口面临着严峻和复杂的国际贸易环境;我国为维护贸易新秩序出台的相关政策措施以及纺织业本身存在的问题,也对我国的纺织品出口产生了一定的影响。在这种态势下,我们的政府、行业协会和企业都要立即行动起来,保证我国纺织品出口的顺利进行。     

美国延迟退休激励机制分析——兼论对中国延迟退休年龄改革的启示

美国社会保障法案的颁布标志着现代社会保障制度的建立。在人口老龄化的背景下,美国对法定退休年龄和养老金领取年龄进行改革,逐步废除法定退休年龄,提高正常退休年龄,同时对养老保险制度中的退休收入核查制度进行调整,建立延迟退休补助制度,由此增强延迟退休对老年劳动力延迟退休的激励。美国废除法定退休年龄和延迟正常退休年龄的改革对中国延迟退休年龄改革提供了有益借鉴。     

渐进式差异化退休年龄的决定机制、经验借鉴与政策建议

退休年龄本质上是劳动者在职期间的劳动贡献与退休后所享福利之间的均衡。公平、合理、科学的确定退休年龄,对劳动者在生命周期不同阶段(在职期间与退休之后)的福利具有十分重要的影响。借鉴我国台湾地区经验,结合大陆实际,以工作年限为基础,采用渐进式、差异化的退休年龄政策,即采取"95(99)=标准退休年龄+工作年限"的思路,在"95制"、"96制"、"97制"、"98制"和"99制"五个方案进行优选渐进,对不同类型劳动者(工种、受教育程度、性别等)应采取差异化的退休年龄政策。     

Credit Card Use and Compulsive Buying Behavior

ABSTRACT

Compulsive buying behavior is a negative form of behavior that leads to overspending. In the current study, the author examines the applicability of a compulsive buying behavior scale developed by Valence et al. (1988) with Indian consumers. Compulsive buyers are likely to relate money to power, success, and status. Compulsive buyers perceive their purchases as a way of overcoming negative self-esteem and anxiety. The influence of consumers’ attitude toward credit cards, demographic factors, and credit card use on compulsive buying was studied. The findings suggest the compulsive behavior scale should be modified in the Indian context. Age, income, education, and marital status influence compulsive buying. Consumers’ attitude toward credit cards did not affect compulsive buying.     

Endogenous fertility and growth in a model with old age support

Summary. This paper examines the interrelationship between capital accumulation, fertility, and growth by introducing an endogenous fertility decision into Diamond's (1965) neoclassical growth model. Under the assumptions that children provide old age support and that individuals incur a variable time cost of raising children, it investigates the potential for cyclical fluctuations in the capital-labor ratio and fertility, as well as for development trap phenomena to be observed. It is shown that when capital and labor are highly substitutable in production, there is a unique steady state equilibrium, and either damped or undamped oscillations in fertility and the capital-labor ratio may occur. However, when the elasticity of substitution between capital and labor is less than one, two steady state equilibria may exist; one with a high capital-labor ratio and a high rate of population growth, and the other with a lower capital-labor ratio as well as a lower population growth rate. The former is a saddle, while the latter may be either a source or a sink. In the latter case development traps are possible. Received: June 16, 1997; revised version: December 18, 1997     

浅议网络时代的财务管理

21世纪是网络的世纪,随着高科技信息时代——网络时代的到来,全球信息处理网络化将成为历史发展的必然趋势。互联网的出现不仅给全球经济和社会带来了巨大变革,也给企业创造了无限商机,推动企业经营走向电子商务,而作为电子商务重要组成部分之一的网络化会计信息系统也随之产生,网络财务将成为企业财务管理发展的必然趋势。在我国,实际工作中存在许多制约网络财务发展的瓶颈问题需要解决,文章就此进行探讨并提出相应对策。     

Money Attitudes,Materialism, and Compulsiveness: Scale Development and Validation

ABSTRACT

Compulsive buying behavior is a chronic shopping disorder. Compulsive buyers purchase products to quell feelings of anxiety and depression. Past research suggests positive relationship between money attitudes, materialism, and compulsiveness. Money attitude, materialism, and compulsiveness scales have been adapted by researchers to validate their applicability in different countries. Results have revealed new factors. These scales were used to check their validity and applicability on Indian sample. CFA findings revealed that original factors and model could not be confirmed completely on the Indian sample. The study identified new factors: three money attitude factors (power-prestige, anxiety, and price sensitivity), five materialism factors (success, status, centrality, achievement, and happiness), and compulsiveness (one factor).     

关于我国法定成年年龄标准的思考

我国法定成年年龄是18岁。根据普通心理学的智力发展理论和我国实际人口素质,为适应日益复杂的 社会生活,应将我国民法规定的法定成年年龄从18周岁提高到20周岁,并且相应调整行为能力制度的结构。     

新石器时代粟稻混作区初探

从新石器时代早期至晚期，在黄河和淮河之间的广袤区域逐渐形成了稻作物与粟作物的混作原始农业区。该地区地处我国南北地理的生态过渡带，史前时期所具备的生态环境条件使两种作物的共生成为可能。混作区的出现既是人口增多对食物数量和质量要求的需要，亦是人类认识自然、改造自然能力进步的表现，还是南北地域文化交流的产物。原始农业的繁荣为文明的产生和发展奠定了坚实的物质基础，并伴随着日益频繁的南北交流的趋势，不断吸纳得以更新，由此促进这一区域向更高程度的文明社会迈进，又影响和推动着周围地区农业及社会文明的发展。     

澳大利亚“安全和可持续”的国民养老金改革及启示

2009年9月澳大利亚政府颁布了＂安全和可持续＂的国民养老金改革计划。主要内容包括改革家计调查政策,提高国民养老金待遇水平,延长退休年龄,实施延长工作奖励计划等。这次改革对我国养老保障体系完善有如下启示：我国应当建立针对低收入群体的普惠制的国民养老金制度;以防止老年贫困,保障老年人最基本生活为目标;改革应注重政府调节和市场调节手段相结合;改革应兼顾不同群体利益,减少阻力。