关于企业所得税属性的理论思考

在会计理论和实务中，企业所得税究竟属于费用，还是属于利润分配，长期存在争议。本文依据经济学理论进行分析，认为企业所得税是企业为获得公共产品而向国家支付的“管理费用”，企业所得税具有费用性质，因而企业所得税不是利润分配。     

从会计电算化到会计信息化

我国会计电算化的产生和发展经历了近三十年的历史,会计电算化与会计信息化是有区别的,会计信息化是社会发展的必然趋势,会计信息化对现行财务会计有着重要的影响.     

城市化背景下的农民人格嬗变及对犯罪的影响

目前,我国已经步入了城市化发展的"快车道",城市化的核心问题是农村人口的城市化,即农民向市民的角色转换.农民向市民的转化过程实质上是农民人格不断嬗变、逐步过渡到市民人格的过程,由于嬗变的自发性和城市化消极因素影响而衍生的不良人格嬗变是诱发犯罪的潜在因素,控制、减少不良的人格嬗变可减少犯罪的发生.     

Satisfaction with home-based employment

Using data from nine state regional research project on at-home income generation, the relationships of three satisfaction variables to demographic and work situation variables of 899 household managers in households with home-based employment are investigated. The satisfaction variables include quality of life, family income, and control over everyday life. The majority of households are satisfied with their quality of life and control over life although only moderately satisfied with income. One variable is related to the three satisfaction variables, the wage earner's control over the amount of work done in a day.This paper reports results from the Cooperative Regional Research Project, NE-167, entitled, At-Home Income Generation: Impact on Management, Productivity and Stability in Rural and Urban Families, partially supported by Cooperative States Research Service, U.S. Department of Agriculture, and the Experiment Stations at the University of Hawaii, Iowa State University, Lincoln University (Missouri), Michigan State University, Cornell University (New York), The Ohio State University, The Pennsylvania State University, Utah State University, and the University of Vermont. This article was accepted in 1992 under the editorship of Charles B. Hennon.Her research interests include evaluation of teaching/learning, program evaluation, and entrepreneurship. She received her Ph.D. from Cornell University.     

中国农村收入、收入差距和健康

本文利用2004年和2006年中国9个省份的家庭调查面板数据,研究收入、相对收入和农村居民健康之间的关系。发现健康状况随着个人收入的增加而改善,呈现出明显的非线性关系;收入差距对健康的滞后影响,呈现倒U型关系。此外,当基尼系数在0.387以下时,农村居民健康水平将会随着基尼系数的扩大而改善,当收入差距进一步扩大时,健康水平将受到损害。而数据显示68%的农村居民在倒U右侧,健康正受到扩大的收入差距侵蚀。     

影响宁夏农民经济收入增长因素及对策

宁夏属我国西部老少边穷地区,近十年农民收入总体呈增长的趋势,但农村居民人均纯收入与全国平均水平相比差距较大。本文分析了宁夏农村居民收入结构的变动情况及影响农民经济收入增长的主要因素,提出了增加农民收入的对策建议。     

Identifying key factors in momentum in basketball games

Momentum as elaborated under a recent novel definition has been shown quantitatively to have a significant impact on basketball game outcomes. This paper makes two contributions to the analytical literature on sports momentum: (1) two aspects of the new definition are operationalized so that its practicality becomes evident; and (2) through a dimension-reduction technique (elastic net), key factors associated with momentum are identified. Both technical variables such as field goals, assists, rebounds, etc. and environmental variables such as the spectator attendance rate and player salary dispersion are considered, and the potential for useful real-time analyzes is illustrated.     

贵州省农民增收的主要途径 ——农民工经济透视

贵州省数百万农村剩余劳动力外出务工的“农民工经济”,产生了非常重大的直接经济效益,成为农民脱贫、增收、致富的最主要途径。2003年我省农民工144亿元的总收入,反映了种种重大经济价值———农民工经济已经成为贵州省“第一支柱产业”、效益最佳产业、最大的支农投入、农村“第一脱贫增收工程”、农村“第一民生工程”。集中到一点,农民工经济具有促进贵州农民迅速、大幅度增收的重要意义。     

The benefits and costs of U.S. employer COVID-19 vaccine mandates

In 2021, the Biden Administration issued mandates requiring COVID-19 vaccinations for U.S. federal employees and contractors and for some healthcare and private sector workers. These mandates have been challenged in court; some have been halted or delayed. However, their costs and benefits have not been rigorously appraised. This study helps fill that gap. We estimate the direct costs and health-related benefits that would have accrued if these vaccination requirements had been implemented as intended. Compared with the January 2022 vaccination rates, we find that the mandates could have led to 15 million additional vaccinated individuals, increasing the overall proportion of the fully vaccinated U.S. population from 64% to 68%. The associated net benefits depend on the subsequent evolution of the pandemic—information unavailable ex ante to analysts or policymakers. In scenarios involving the emergence of a novel, more transmissible variant, against which vaccination and previous infection offer moderate protection, the estimated net benefits are potentially large. They reach almost $20,000 per additional vaccinated individual, with more than 20,000 total deaths averted over the 6-month period assessed. In scenarios involving a fading pandemic, existing vaccination-acquired or infection-acquired immunity provides sufficient protection, and the mandates’ benefits are unlikely to exceed their costs. Thus, mandates may be most useful when the consequences of inaction are catastrophic. However, we do not compare the effects of mandates with alternative policies for increasing vaccination rates or for promoting other protective measures, which may receive stronger public support and be less likely to be overturned by litigation.     

Falling through the social safety net? Analysing non-take-up of minimum income benefit and monetary social assistance in Austria

Non-take-up of means tested benefits is a widespread phenomenon in European welfare states. The paper assesses whether the reform that replaced the monetary social assistance benefit by the minimum income benefit in Austria in 2010/11 has succeeded in increasing take up rates. We use EU-SILC register data together with the tax-benefit microsimulation model EUROMOD/SORESI. The results show that the reform led to a significant decrease of non-take-up from 53 to 30% in terms of the number of households and from 51 to 30% in terms of expenditure. Following the three-t's (threshold, trigger, and trade-off) introduced by Van Oorschot, estimates of a two-stage Heckman selection model as well as expert interviews indicate that the taken measures include both threshold and trade-off characteristics. Elements such as the higher degree of anonymity within the claiming process, the provision of health insurance, binding minimum standards, the limitation of the maintenance obligations, new regulations related to the liquidation of wealth, as well as the general coverage of the benefit reform in the media and in public discussions led to an improved access to the benefit.