Encouraging employees to co-operate: the effects of sponsored training and promotion practices on employees' willingness to work overtime

The ‘mutual-investment’ model argues that when employers invest more in the social exchange relationship between them and their employees, their employees will show more effort. In this paper we relate the ‘mutual-investment’ model to training and promotion (possibilities) and examine if these kinds of career-enhancing measures influence the willingness of employees within organizations to work overtime. To test this hypothesis, a vignette experiment was conducted in five organizations (N = 388; 1,531 vignettes). Multilevel analyses show that employees are more willing to work overtime when their employer has provided for training, when the employee recently was promoted, when the supervisor was supportive in the past and when co-workers approve of working overtime and behave similarly. But we did not find that future promotion chances affect willingness to work overtime.     

中学生物实验现状的调查与分析

《生物课程标准》的颁布以及现代社会的发展要求,对实验提出了更高的要求和标准。那么当前的中学生物实验又是一个什么状况呢?为此笔者开展了一系列实际情况调查。     

外商投资动机对区位选择的影响——基于昆山台资企业问卷调查的研究

本文在考察外商投资动机与区位选择关系的基础上,根据对昆山台资企业问卷调查的第一手资料,实证分析了昆山台资企业投资的基本动机和选择在昆山投资主要看重的区位因素。结果表明,市场导向型、成本导向性、垄断优势导向型与竞争合作导向型的台资企业分别偏重市场、成本、政策服务与投入供应配套的区位因子。不同规模、不同产品类型的企业也有着截然不同的区位偏好。在上述发现的基础上,本文对利用和管理外资提出了相应的启示。     

新时期企业会计政策的选择

目前企业所处环境的复杂性和不确定性越来越高,为了保证会计信息的真实可靠,协调企业相关各方的经济利益,实现社会经济资源的优化配置,企业选择会计政策必须从合法性、相对独立性、经济性和道德性等基本要求出发,遵循准备阶段、政策分析阶段和决策阶段的基本程序,认清会计政策选择的发展趋势,才能有效提高选择的合理性。     

The tradeoff between mortgage prepayments and tax-deferred retirement savings

Many households face the tradeoff between paying an extra dollar off the remaining mortgage on their house and saving that extra dollar in tax-deferred accounts (TDAs) used for retirement. We show that, under certain conditions, it becomes a tax arbitrage to reduce mortgage prepayments and to increase TDA contributions because of the tax deductibility of mortgage interest and tax-exemption of qualified retirement savings. Using data from the Survey of Consumer Finances, we document that a significant number of households that are accelerating their mortgage payments instead of saving in TDAs forgo a profitable tax arbitrage opportunity. Finally, we show empirically that this inefficient behavior is unlikely to be driven by liquidity or other financial constraints. Rather, the observed behavior can be attributed to a certain extent to the reluctance of many households to participate in financial markets as either lenders or borrowers.     

Public Open Access and Private Timber Harvests: Theory and Application to the Effects of Trade Liberalization in Mexico

A common popular assertion is that trade liberalization encourages deforestation. But whether this is true depends on how trade policies affect the allocation of land among competing uses and how they influence illegal cutting of public forests. A model is presented that allows for forests to be either public or private, and public forests are divided into protected (or managed) and threatened categories. Effects of price changes are shown on each part of the forest. An empirical version of the model is applied to the case of Mexico with NAFTA. Most scenarios considered show that NAFTA will have positive long-run effects on forest cover in Mexico but that this is net of losses on private lands.     

论我国企业财务管理目标的现实选择

企业由于所面临的财务管理环境存在着差异，因而其财务管理的目标也并非是完全一致。所以．企业只有从自身的实际需要和客观条件出发，确定合理的财务管理目标。本文从现有的几种观点出发，探讨适合我国企业的切实可行的财务管理目标。     

Moral suasion: An alternative tax policy strategy? Evidence from a controlled field experiment in Switzerland

With data gained from a controlled field experiment in Switzerland this paper analyses the effects of moral suasion on the timely paying and the timely filling out of the tax form 2001. Comparisons of different tax filing years and multiple regression estimations have been done using these two factors as dependent variables to check if there is a significant difference between the control group and the treatment group. In February 2002 the treatment group received a letter signed by the communes fiscal commissioner containing normative appeals. Results indicate that moral suasion has hardly any effect on taxpayers compliance behaviour. The strongest effect can be observed for the variable tax payments.Received: February 2003, Accepted: June 2004 JEL Classification: H260, H710BennoTorgler: Special thanks are due to the tax administration of Trimbach, especially to Adolf Müller and Gary Bitterli, who offered me the opportunity to collect the data and assisted the project. Furthermore I acknowledge the financial support of the WWZ-Forum and Swiss National Science Foundation and comments and suggestions from Doris Aebi, René L. Frey, the editor Kai A. Konrad and two anonymous referees.     

盈余管理的概念及辨析

本文对盈余管理的概念作了界定,并对相关的概念——会计政策选择和财务舞弊作了辨析。本文认为,盈余管理是在法律和会计准则的范围内进行的,其方法主要是会计方法,但也包括非会计方法。盈余管理与会计政策选择的主要区别在于实施盈余管理的企业管理当局有操纵盈余的动机,而盈余管理与财务舞弊的区别在其合法性上。     

论大学英语词汇教学资源的选择

大学阶段英语词汇习得是英语学习的重要环节,为了扩展学生的词汇量、提高他们的语言能力,教师应根据学生的语言学习实际有效利用各种词汇教学资源。