The Higher Earning in America: Are 529 Plans a Good Way to Save for College?

This article studies whether 529 plans are an effective way for most people to save for college. The 529 plans were created in 1996 to help low- and middle-income American families save for college. Since this time they have adopted more tax advantages and grown substantially as a result. While total balances in 529 plans now exceed $250 billion, less than 3.0 percent of households have a 529 plan. And the majority of 529 plan accounts are held by the wealthiest households. Low- and middle-income households receive little tax savings from investing in 529 plans, and some states count these plans against financial aid. Also, 529 plans are complicated, rules vary by state, and fund management fees tend to be high. Thus, 529 plans are not the panacea to college affordability.     

城市遥感在数字城市中的应用

随着城市化和信息化的稳步推进,数字城市建设被各地纳上议程。城市遥感在海量数据获取和处理方面具有强大优势,因而成为数字城市建设的核心技术之一。本文就城市遥感在数字城市建设中的具体应用进行了详细阐述。     

我对人防工程投资造价控制的几点看法

近几年我省人防工程发展很快,特别是各地州市更是发生了翻天覆地的变化,从无到有,从小规模到大规模,一个人防项目从建几百平方,几千平方到几万平方,人防建设规模越来越大,投资越来越多,但是建设过程中也出现了不少问题,如前期决策不当,设计不太合理,施工过程不严,错误较多,重复浪费,最后决算时也不能严格把关,各个环节都影响了工程的投资造价,因此如何用一笔投资办两件事,做到既有利于人民防空长期准备,提高城市整体防护能力,又有利于经济建设,做到平战结合,增加社会效益和经济效益,在此浅述几点体会,与各位同行共同探讨。     

浅谈施工企业应收账款的成因及日常管理

结合工作实际,针对施工企业应收账款的形成原因,在对应收账款的利弊进行分析的基础上,提出了施工企业在其日常管理中应把握的应对措施。     

最高额抵押权决算与实现问题探析

抵押权是债权的重要担保方式之一,最高额抵押权则是抵押权中的一种。我国担保法对决算与实现的规范相当简陋,实践中缺乏具体的可操作性依据。我国应借鉴日本民法的相关规范来完善我国的最高额抵押权制度。     

China＇s Urban and Rural Old Age Security System： Challenges and Options

I. Introduction In the process of economic transition, China has adopted an urban-priority reform approach in establishing its old age security system, which conforms to international development experiences. China’s rapid aging of people with low-incomes, however, is unprecedented compared with other developed or developing countries. The urban-priority reform ensures a relatively high coverage in urban areas, whereas it imposes a heavy burden ofold age support on rural households. Current …     

On the performance of the Chow-Lin procedure for quarterly interpolation of annual data: Some Monte-Carlo analysis

Most of the countries of the OECD offer quarterly estimates of their national growth or of their Gross National Product. Official Statistical Agencies in western countries have to deal with the problem of estimating Quarterly National Accounts series congruently with Annual National Accounts. In Spain, the Instituto Nacional de Estadística uses the Chow-Lin disaggregation method, which is based on information provided by a group of high-frequency related variables, to estimate the quarterly components of National Accounts from annual components. In this paper, we analyse the relative quality of the estimates obtained through the Chow-Lin procedure, under different sets of hypotheses.JEL Classification: C15, C43, M40We are grateful to Maria Amparo Ripoll for her assistance. The authors also wish to thank three anonymous referees and an editor for their constructive suggestions and comments. This research was partially made during the stay of the first author at the Universidad Carlos III de Madrid. It has been partially supported by the research project DGCYT PB98-1460.     

工程招标暂定价的造价管理

在工程招标时,通常设定暂定价,加强招标暂定价的管理,有利于工程总投资的造价控制。本文简单介绍了招标暂定价的特点和分类,提出了从建设项目招标、施工、竣工结算三个阶段加强暂定价造价管理的具体措施。     

Quality of Provisions for Bad Debts and Earnings Information Contents

We measure the quality of provisions for bad debts, based on both the cross-sectional and time-series basis. Empirical tests show the impacts on earnings information contents, as well as on the incremental information content of cash flows.