Stochastic Generational Accounting Applied to Reforms of Dutch Occupational Pensions

This paper examines stochastic or ‘value based’ generational accounting as a method to assess the intergenerational redistributive impact of pension reform. The analysis is applied to three policy changes to the regulation of Dutch occupational pensions during the years 2012 and 2013 that mark the transition from defined benefit pensions to ‘defined ambition’ pension schemes.     

Economic Targeting of Agricultural Beneficial Management Practices to Address Phosphorus Runoff in Manitoba

The mechanisms used to deliver agricultural beneficial management practices (BMPs) can influence the performance of these policies. Research has suggested that agri‐environmental instruments targeted based on specific economic or environmental characteristics can improve policy performance. Using a case study approach, we evaluate the relative performance of different mechanisms to target subsidized water retention pond BMPs to reduce phosphorus (P) runoff in an agriculture dominated subwatershed within the Lake Winnipeg watershed in southern Manitoba. The water retention pond BMPs were targeted based on estimated establishment costs (cost targeting), total phosphorus removal from surface water (benefit targeting), and pond‐specific benefit–cost ratios. The targeting was simulated using predictions of retention pond‐specific P removal from an adapted hydrology model and site‐specific pond construction and land opportunity costs assembled in a geographic information system database. Targeting of water retention pond BMPs has an impact on the cost effectiveness of the policy delivery with benefit–cost targeting being the most cost‐effective approach. Water retention ponds providing higher P removal at lower cost were smaller in size and on land previously used for the production of lower value crops. Le ciblage économique des pratiques de gestion bénéfiques en agriculture pour remédier au ruissellement du phosphore au Manitoba Les mécanismes utilisés pour livrer des pratiques de gestion bénéfiques (PGB) peuvent influencer la performance de ces politiques. Des études suggèrent que le ciblage d'instruments agroenvironnementaux basé sur des caractéristiques économiques ou environnementales précises peut améliorer la performance des politiques. Au moyen d'études de cas, nous évaluons la performance relative de divers mécanismes pour cibler les PGB des bassins de rétention d'eau subventionnés pour réduire le ruissellement de phosphore (P) dans un sous‐bassin du bassin du Lac Winnipeg au sud du Manitoba. Les PGB du bassin de rétention des eaux ont été ciblées en fonction des coûts estimés d'établissement (ciblage des coûts), de l′élimination totale du phosphore de la surface de l'eau (ciblage des bénéfices), et des ratios avantages‐coûts liés au bassin. Le ciblage fut simulé au moyen de prédictions du taux de suppression de P spécifique à chaque bassin de rétention obtenues à partir d'une adaptation d'un modèle hydrologique et d'une base de données d'un système d'information géographique (SIG) contenant les sites de chaque bassin de rétention et le coût d'opportunité du terrain. Le ciblage des PGB des bassins de rétention d'eau a un impact sur la rentabilité de la mise en ?uvre de politiques, le ciblage coût‐avantages étant l'approche la plus rentable. Les bassins de rétention d'eau ayant le plus haut taux d'élimination de P à moindre coût s'avéraient plus petits et sur des terrains ayant servi, auparavant, à la production de cultures de moindre valeur.     

Navigating worlds of information: STEM literacy practices of experienced makers

Making as a design-centered learning activity has recently received significant attention in education. We use literacies—how individuals use representations to learn—to explore the STEM literacy practices of experienced designers and makers. Describing makers’ representational practices in STEM contexts can inform the design of literacy supports for young makers that can encourage their use of representations to connect STEM disciplines and design practices. We interviewed experienced makers to describe one literacy practice central to design: identifying, organizing, and integrating information. Makers enacted this practice within specific making processes—e.g., designing—with the purpose of sourcing and navigating information related to their chosen problems. The research supports efforts to bridge learning while making with learning in schools by positioning STEM literacies as central practices involved in the processes of designing and making.     

Entry and exit in Dutch manufacturing industries

The purpose of this paper is to analyse entry and exit of establishments in 71 3-digit industries in Dutch manufacturing between 1986 and 1990. A distinction is made between existing firm entry and new firm entry and between general exit and exit by bankruptcy. The incentive effect of profitability and the barrier effect of capital intensity and advertising intensity appear to be stronger for new firm entry than for existing firm entry. Growth and capital intensity turn out to reduce exit by bankruptcy, whereas R&D intensity reduces general exit. The positive impact of general exit on new firm entry and vice versa points to replacement and displacement.An earlier version of this paper was presented at the 21st annual EARIE conference, Crete, Greece, September 4–6, 1994. We thank David Audretsch, Martin Carree, Roy Thurik and participants of the conference for valuable comments.     

INSIDER-OUTSIDER EFFECTS IN WAGE FORMATION: AN EMPIRICAL SURVEY*

The paper provides a review of empirical work on insider-outsider and duration effects in wage formation. It presents a theoretical model to investigate the relationship between previous employment and the wage rate. The impact of unemployment and long-term unemployment is considered. Empirical results show that the effect of previous employment on the wage rate is generally insignificant. Both short-term and long-term unemployment appear to have a significant negative impact. Micro-studies reveal that both firm-specific and aggregate variables play a role in wage determination.     

STEM selves: Women’s identity projects and their assessment of future employers in technical fields

In this paper, we take an identity project perspective on careers to explore how job seekers assess potential employers. Identity projects are individuals’ self-definitions in the light of their career development and personal aspirations and have the potential to further our understanding of careers. Drawing on focus group discussions of women seeking employment in STEM, we find four identity positioning strategies through which the women assess future employers. Our analysis illustrates the role of organizational images for shaping and realizing individuals’ identity projects. We contribute to research on identity projects by extending the concept’s focus to include job seekers as external organizational stakeholders and provide insight into their identity positioning. Furthermore, our study enhances the understanding of organizational image in the context of employee recruitment by outlining how individuals position themselves in relation to the organizational images they construct when reflecting on their identity projects and on the institutional context. Overall, we develop a more nuanced approach to understanding women’s interpretations of organizational identity claims (e.g., gender diversity claims) and thus extend current theorizing on recruiting women to STEM.     

Cost allocation and regulatory pricing in telecommunications : A UK case study

This article describes the application of alternative cost allocation methodologies to the Hull telephone system, which provides service to a small area of the UK independently of British Telecom. The article first discusses alternative uses of and methods for allocating costs among access, local usage and trunk usage. It then implements the fully distributed cost approach, using accountancy data provided by the company. In addition, several illustrative calculations are shown which cost individual services on a stand-alone basis using different technologies. The results broadly suggest that, on a full distributed cost basis, access costs exceed existing average tariff levels. The article concludes with some illustrative calculations showing the rebalancing of access and usage charges which would generate the same revenue but bring them more in line with costs.     

Spanish tourism migrants : The case of Lloret de Mar

This paper details experiences of Spanish tourism migrants in a Costa Brava resort, Lloret de Mar. Employment in these resorts is largely seasonal, “unskilled” with long hours and low pay. Much of the labor force consists of women from rural areas where stable employment is scarce, and for whom migration can bring some improvement in their position in the household and the labor market. Migrants can redefine gender roles and reassess their class position, including attitudes toward unions. However, their immediate employers often operate on low profit margins, and as seasonal workers, tourism migrants are especially vulnerable to down-turns in the industry as well as to pressure from high national unemployment. These influences have hindered union organization. Tourism migration can bring temporary improvement for individual migrants, but has represented no more than a half-way house. It reflects lack of rural development, while providing no solution.