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.     

CONSUMPTION AND PORTFOLIO POLICIES WITH INCOMPLETE MARKETS AND SHORT-SALE CONSTRAINTS IN THE FINITE-DIMENSIONAL CASE: SOME REMARKS

This paper extends He and Pearson's (1991) martingale approach to the study of optimal intertemporal consumption and portfolio policies with incomplete markets and short-sale constraints to a framework in which no assumptions are made on the price process for the securities. We show how both their characterization of the budget-feasible set and duality result can be extended to account for an unbounded set II of Arrow-Debreu state prices compatible with the arbitrage-free assumption. We also supply a (fairly general) sufficient condition for II to be bounded, as required in their setting.     

The Effects of Alternative Methods of Accounting for Leases – An Experimental Study

A report of an experiment testing analysts' reactions to alternative ways of reporting lease commitments. Results indicate that reporting methods affect the behaviour of financial analysts in projecting earnings, but not in share valuations.     

旅游扶贫发展的本质及其影响因素

＂贫困问题＂始终是一个世界性的难题,威胁着人类的生存与发展,而消除贫困是人类面临的共同任务。随着旅游业的蓬勃发展,它对社会经济的拉动作用逐渐凸显,人们逐渐开始把寻求解决贫困问题的目光投向旅游业,期望借助旅游业的带动作用找到解决贫困问题的方法。只有真切理解旅游扶贫发展的本质,在旅游扶贫发展实践中才会有的放矢。旅游扶贫发展的对象首先体现在旅游扶贫发展的目标地区方面,其次体现在旅游扶贫发展的目标人口方面。旅游扶贫发展在培育经济增长点,探索脱贫致富新路等领域具有积极意义,但是旅游扶贫发展作为一种特殊的开发、开放扶贫方式,它需要具备一定的发展因素。     

传统孝道文化对农村家庭养老作用的局限性——以湖南省永州市农村家庭养老调研为例

进入21世纪的中国人口老龄化情况越来越严重。一个严峻的话题摆在了我们面前,那就是农村养老问题。而传统孝道作为中国一直传承下来的美德一直在影响着农村的养老问题。现在,我们以永州市农村地区的农村家庭养老调研为例,通过调查探讨传统孝道对农村老年人家庭赡养的局限性及其原因,同时对其生活水平,情感生活、知识获得和自我表现等方面的心理需求进行调查和剖析,并结合实际,提出建议。     

Advantages of backwardness and forwardness with shifting comparative advantage

This paper develops a multi-sector endogenous innovation model that is able to account for the dynamics of comparative advantage of each sector within the economy. The model in this paper assumes that two kinds of learning effects exist in R&D: advantages of backwardness and forwardness. It is shown that if the economy is divided into advanced and backward sectors, in the latter sectors, the advantage of backwardness dominates, leading to cyclic repetition of comparative advantage. However, in the former sectors, the advantage of forwardness becomes more significant, so comparative advantage among these sectors stabilizes. Thus, the direction of learning spillovers has a critical effect on the dynamics of comparative advantage. Given this result, it is shown that only R&D policies for the marginal sector are effective in facilitating economic growth. If a decision is made to facilitate R&D investment within advanced sectors, R&D taxes, rather than subsidies, should be imposed on this marginal sector. Moreover, it is shown that trade liberalization does not affect the intrinsic dynamics of comparative advantage among surviving sectors in the economy if the locus of this marginal sector does not change significantly after trade liberalization.     

促进收入公平分配的财政政策取向

改革开放以来,我国城乡居民收入的总体水平得到了很大的提高的同时,收入分配领域存在的矛盾和问题也日益突出,对经济和社会发展产生越来越明显的不利影响。我国应大力推进农业和农村经济结构的战略性调整,发展高产优质高效农业,千方百计增加农民收入;切实提高劳动报酬在国民收入初次分配中的比重;充分运用税收手段调节居民收入;大力调整垄断行业的利润分配格局;进一步提高社会保障标准,从而切实解决收入分配问题,缩小收入差距。     

网络安全事故初探

传统的网络安全方案主要采用的是防御为主的安全策略,通过防火墙、杀毒软件、安装系统补丁等手段加强网络的防护能力,从而达到抵御网络攻击者入侵的目的。随着对网络安全性要求的不断提高,逐步出现了网络入侵检测系统、蜜罐技术等基于主动防御的网络安全手段,但在实际的使用过程中,并没有形成一个完整的体系,对网络入侵的防范以及网络事故发生以后的处理作用有限。