Marginal Contributions and Externalities in the Value

Our concern is the extension of the theory of the Shapley value to problems involving externalities. Using the standard axiom systems behind the Shapley value leads to the identification of bounds on players' payoffs around an “externality‐free” value. The approach determines the direction and maximum size of Pigouvian‐like transfers among players, transfers based on the specific nature of externalities that are compatible with basic normative principles. Examples are provided to illustrate the approach and to draw comparisons with previous literature.     

Including informal economy workers in contributory social protection: Current challenges in Latin America

Owing to a favourable economic situation and to national labour market and social protection policy reforms, Latin America has witnessed significant progress in social protection coverage. Some countries, however, have seen weaker progress, with stagnant coverage levels. Several factors underlie the extension of pensions and health care coverage and the formalization of the labour market: substantial improvements in the quality of employment, more flexible eligibility criteria for contributory coverage, and the strengthening of the supervisory and regulatory roles of the State. This article first addresses the link between social protection and informality in Latin America to show the relationship between informal labour markets, the lack of social protection and the scale of unpaid contributions. Also highlighted is regional progress in extending social protection as a result of labour market formalization. Countries in the region have used various policies to encourage formalization and these have also helped to reduce wage inequalities, since formalization has had especially beneficial effects on low‐income sectors. Finally, we discuss dichotomous views on social protection financing in the region that tend to place contributory and non‐contributory financing in opposition to one another but do so in favour of the latter, tend to support proposals for limited coverage, and which do not challenge the stratification of access to social protection. The move towards a convergence of benefits is deemed essential: strategies to universalize social protection in the region should not focus exclusively on increasing resources, but must address institutional change as a crucial part of the locus of innovation.     

Social security contributions: Economic and public finance considerations

Social security contributions make up around a fourth of total tax revenue in OECD countries. However, there are concerns on the economic effects of high levies on labour. Recent studies suggest that at least a third of taxes on labour are shifted onto employers, leading to higher wage costs. We find substantial evidence in the literature that the nature of social security contributions matters. With a clear connection between contributions and rights, the employee will perceive this contribution as a price and not as a tax. As a consequence, these contributions will be less distortive in terms of labour supply, wage costs and private savings.     

基于VaR和ES的经济资本配置方法比较分析

经济资本配置是商业银行进行经济资本管理的一种有效方法,为了研究在商业银行经济资本配置中,在险价值（Value at Risk,VaR）和预期短缺（Expected Shortfall,ES）这两种风险量度所表现出的差异性,借助于信用组合损失分布的Vasicek单因素模型框架,对VaR和ES两种风险量度下的经济资本配置实现方法进行推导,并通过案例,对这两种风险量度在经济资本配置上表现出的差异性进行比较分析。研究结果表明:尽管由ES确定的经济资本比由VaR确定的经济资本要保守,但基于ES的经济资本配置方法比基于VaR的经济资本配置方法更能反映资产的风险特征,更便于实施。     

对优秀运动员培养成本核算方法的探讨

随着体育产业化、市场化的逐步加深,综合了国内学者对优秀运动员培养成本核算的观点,提出采用具体的核算方法和模型进行核算,为进一步拓宽对优秀运动员培养成本的核算方法提供有益的思路。     

论中国共产党人对社会主义核心价值体系形成的贡献

社会主义核心价值体系的创建,是时代的产物,是中国历史发展的必然。中国共产党四代领导集体在社会主义核心价值体系的形成进程中,均作出了重要的和卓越的贡献。本文以社会主义核心价值体系是当代中国共产党人集体的理论创新和智慧结晶的立意为切入点,阐述了中国共产党历代领导集体在特定历史时期,适应时代发展的需求,为社会主义核心价值体系的孕育、塑造、凝练、创建以及付诸实施所作出的艰辛努力和卓越贡献。进而表明,社会主义核心价值体系是中国特色社会主义的核心思想与灵魂,也是中国共产党作为执政党的最高价值取向。     

优秀专家品德评价的AHP模型

品德评价是专家评选中重要的考核内容,但缺少定量分析。专家品德由政治品德、职业品德和反映个体品德的诚信程度、自律程度四个方面组成;结合专家职业特征和指标选取原则,对于每方面内容都筛选若干个要素作为指标;指标排序依据主要从理论上进行分析,主要原则是分析要素对专家所处人文环境影响程度,对各个要素的重要性进行比较。     

美国研究型大学崛起的原因与作用

在一个多世纪的发展进程中,美国研究型大学抓住了主客观多方面的有利条件,逐渐形成了自己独特的办学模式,成为世界高等教育体系中的一枝奇葩,进而为世界各国争相效仿.此外,美国研究型大学还在促进美国高等教育、经济、军事及科技进步中发挥了重要作用,这一切极大地推动了美国社会的发展.     

试论党的三代领导核心对党的作风建设的探索与贡献

党的作风建设历来关系党的生存和发展.中共三代领导核心分别对党在革命、建设、改革开放和社会主义建设新时期作风建设的内在规律及特点进行探索、发展和创新,提出了"三大作风"是中国共产党区别于其它政党的显著标志、"国有国法,党有党规"的思想以及"八个坚持,八个反对"等科学论断.这也成为新世纪加强和改进党的作风建设的重要资源和宝贵财富.     

张志公先生对修辞学研究的新贡献

张志公先生80年代以来对修辞学研究的贡献主要体现在对几个理论问题有了深入的阐释。本文从以下四个方面进行评析：（一）论"修辞学是一门边缘学科";（二）论修辞的"得体性原则";（三）论"汉民族文化传统与汉语修辞";（四）篇章论。