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201.
由于制度内的结构差异和制度间的衔接障碍,农民工养老保险在长三角区域内处于分割状态。这种分割状态客观上产生了诸多负面影响,制约了劳动力市场走向统一,影响农民工养老保险制度的可持续发展。打破农民工养老保险制度的地区分割,实现农民工养老保险关系在长三角区域内自由流转,关键在于增强制度之间的兼容性,创新农民工养老保险基金支付与积淀机制,改革个人权利与地方利益的捆绑关系,形成利益共享、成本均担的区域激励约束机制。  相似文献   
202.
In 1998, the Swiss voters approved of an increase in the female retirement age within the public pension system from 62 to 64. The referendum, being on a single issue only, offers a unique opportunity to explore the political feasibility of pension reforms and to apply theoretical models of life-cycle decision making. Estimates carried out with municipality data suggest that the outcome of the vote conforms well with predictions drawn from a theoretical model. Young agents, elderly and—to a lesser extent—middle-aged men favor an increase in female retirement age, while middle-aged women strongly oppose it. Richer communities and those with a high proportion of self-employed or a low fraction of blue-collar workers are more likely to opt for a higher retirement age. Ideological preferences and regional differences also play a considerable role.  相似文献   
203.
与传统的星载平台大多用开关来备份高失效率的微波通道模块不同,提出以无源器件来替代开关进行冗余备份的方法,将电桥集成于原有的波束形成网络,对Ka频段星载有源相控阵中的变频模块进行冷备份。设计并研制了集成电桥的波束形成网络,在23.5~25 GHz工作频段内,该网络的测试驻波比小于1.8,均方根幅度一致性小于0.4 dB,均方根相位一致性小于4.8°,插入损耗小于2.6 dB。相比使用开关等有源器件,这是一种更简单、高可靠、低功耗的冗余备份技术,非常适用于星载有源相控阵。  相似文献   
204.
The mandatory retirement age within U.S. Big 4 audit firms ranges from 55 to 62, which has attracted controversy and legal scrutiny. The potential costs of an earlier retirement age include the loss of established networks, experience, and expertise. However, studies in non-U.S. jurisdictions conclude that partners nearing retirement disengage from their work, which manifests in lower audit quality. Using intensive hand-collected data on the age of 3,148 U.S. audit partners, we provide the first evidence of the costs and benefits of mandatory retirement policies at U.S. audit firms. We find that audit quality does not vary, but that fees are significantly higher for U.S. partners approaching retirement. These findings suggest that U.S. mandatory retirement policies are forcing out experienced revenue earners that are producing audit quality equivalent to younger partners. Additional analysis reveal that partner retirements are mechanisms to promote and grow the client portfolios of younger and female audit partners, and therefore increase partner diversity. Our additional analysis of non-U.S. audit partners leading audits of U.S. listed companies shows that partners approaching retirement are associated with lower audit quality across certain measures. This suggests that the audit quality of older U.S. partners is superior to their non-U.S. counterparts.  相似文献   
205.
This study examines the demographic, economic, and psychographic characteristics of 324 blue‐collar workers who were offered four options for either retirement or severance from the organization. Consistent with previous research, individuals who accepted retirement options have more organizational tenure and believed that the packages would provide stable financial futures. A key finding for those who accepted the nonretirement options is that comparable employment would be available. The study concludes with research limitations and suggestions for future research.  相似文献   
206.
This study solves for the optimum replacement rate (ORR) and initial replacement year (IRY) of cocoa trees (Theobroma cacao) in Ghana to maximize net present value and achieve steady state by employing a phased replanting approach. The annual ORR is 5%–7% across the three production systems studied: Low Input, Landrace Cocoa, High Input, No Shade Amazon Cocoa, and High Input, Medium Shade Cocoa. The optimal IRY ranges from year 5 to year 9 as a function of cocoa prices, fertilizer prices, labor prices, and percentage yield loss due to disease outbreaks. Deterministic results project economic gains that exceed currently practiced replacement approaches by 5.57%–14.67% across production systems with reduced, annual income volatility. The method applied in this study can be used to increase cocoa yields and stabilize income over time, and facilitate substantial quality of life improvements for many subsistence cocoa farmers in Ghana and around the world.  相似文献   
207.
The present paper considers the issues surrounding the social, professional and family (re‐) integration of end‐of‐career professional athletes in France. Drawing on the case of French rugby player Marc Cécillon, a former captain of the national team whose descent into alcoholism culminated in his conviction for murder of his wife in August 2004, it examines how sports institutions fail to meet athletes' aspirations and needs for support. Drawing on a series of interviews with representatives of sports institutions and analysis of print media coverage, the research investigates the issues surrounding career‐change difficulties for professional athletes. It demonstrates through the story of Marc Cécillon why the career of professional sportsmen and women cannot be divorced from their social trajectory. Rather than acknowledging this, however, the sports institutions concerned are seen to attribute blame for any ills affecting French rugby to exterior causes, such as individual weakness. By rejecting responsibility in this way the sporting ‘family’ falls apart, removing any support system and denying athletes the information and guidance necessary to manage their career change effectively. This is particularly significant for team players, who have been in a subservient position in relation to their clubs and can therefore suffer identity uncertainty from this lack of guidance. The case study suggests that French sports institutions do not play their role in preparing athletes for the realities of a new life based on different values and different social relations.  相似文献   
208.
This paper contributes to the literature on the health-retirement relationship by looking at the effect of retiring before legal age on health in later life in France. To account for the endogeneity of the early retirement decision, our identification strategy relies on eligibility rules to a long-career early retirement scheme introduced in France in 2004 that substantially increased the proportion of older workers leaving their last job before the legal age of 60 years. We find a positive correlation between early retirement and health problems among male retirees. However, we fail to find any significant causal effect of early retirement on poor health once we account for the endogeneity of the decision to retire before the legal age. Controlling for working conditions does not influence the effect of retirement and occupying a demanding job is harmful to health after retirement regardless of the retirement date. Similar results are found for female retirees.  相似文献   
209.
Generally, the international second home (ISH) retirement develops from the need for better life quality of the aging population globally. “Malaysia My Second Home” (MM2H) is an ISH scheme that aims to attract inbound retiree market in Malaysia. This study explores the retirement motivations and their influences on ISH decision using the combination of push–pull travel motivation theory and tri-reference point (TRP) theory, while simultaneously comparing the British and the Japanese retirees. We interviewed 26 MM2H participants in depth and content analyzed the data with qualitative NVivo software. Other than common motivations shared by both groups, there are also distinct differences, especially with regards to environmental preference and risk taking. Only two motives fit into all the three elements of TRP, with most motives either explained by a single or dual reference point. Based on the findings, the study proposes its knowledge, marketing, and managerial implications.  相似文献   
210.
Retired persons have begun to establish new forms of communities that are adapted to their contemporary needs. Such communities are often temporary and associated with new lifestyle adaptations. Mobile travel has permitted one new mode for retirees, particularly for those who adopt full-time mobility, permitted by recreational vehicles, and actively engage in new styles of retirement life. This example partially refutes disengagement theory, as it has most generally been employed. Restricted use of disengagement theory following lifestyle changes among retirees is recommended.  相似文献   
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