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161.
Ross M. Stolzenberg 《Sociological methodology》2003,33(1):xix-xxiii
162.
The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization. 相似文献
163.
Few researchers have examined organizational variation in the adoption of workplace drug testing, but innovation theory suggests that adoption is more likely when it is compatible with an organization's values, previously introduced ideas, and needs. Using data from the 1997 National Employee Survey, this research models the effects of organizational compatibility, industry, and establishment size on the adoption of drug testing. The data reveal that compatibility, as measured by an organization's rules orientation, presence of an employee assistance program, and mechanization, is associated with the adoption of drug testing. As predicted, the adoption of drug testing varies across industries and by establishment size. 相似文献
164.
165.
The moderating role of maternal characteristics and maternal sensitivity on the concordance between maternal reports and laboratory observations of negative emotionality was examined. Participants were 90 primiparous mothers and their infants. Mothers completed questionnaires about remembered care from their own parents and their depressive symptoms prenatally, infant temperament (distress to novelty and distress to limitations), and depressive symptoms postnatally. Mothers and infants participated in a laboratory assessment of infant temperament (distress to novelty and limitations) and maternal sensitivity at 6 months postpartum. Several factors that moderate the degree of concordance between maternal reports and behavioral observations were identified, as predicted. Novelty concordance was higher when mothers reported having their emotional needs met in childhood and low prenatal depressive symptoms. Limitations concordance was higher when mothers were less sensitive during the observational tasks. Methodological and theoretical implications are discussed. 相似文献
166.
167.
Dwight R. Lee 《Journal of Labor Research》2003,24(3):437-446
Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits
that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers
than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as
policies mandating that employers provide benefits to their employees that would not be provided otherwise. 相似文献
168.
This paper is concerned with joint tests of non-nested models and simultaneous departures from homoskedasticity, serial independence and normality of the disturbance terms. Locally equivalent alternative models are used to construct joint tests since they provide a convenient way to incorporate more than one type of departure from the classical conditions. The joint tests represent a simple asymptotic solution to the “pre-testing” problem in the context of non-nested linear regression models. Our simulation results indicate that the proposed tests have good finite sample properties. 相似文献
169.
Fertility and Employment 总被引:3,自引:0,他引:3
170.
1. Research shows that many emergency workers are affected physically and emotionally by critical incident stress. 2. Debriefings conducted by trained team members are an effective method to mitigate the impact of critical incident stress. A debriefing is a structured, time-limited group intervention. 3. Cooperation among community agencies is essential for the development and effective functioning of a critical incident stress debriefing team. 4. Several teams in Illinois have organized to form a Critical Incident Stress Debriefing Network. The Illinois network is part of an international organization composed of critical incident stress debriefing providers. 相似文献