A call for more elaborate and transparent pension data to inform policy‐making: A critical examination of World Bank data for Eastern Europe

This article offers a critical analysis of the methods by means of which data relating to the performance of second pillar pension schemes are collated, compared and reported. This is done with regard to the performance of mandatory private second pillar pension funds in Eastern Europe. By critically examining data published in a number of World Bank studies, and through the identification of data problems and irregularities, the article argues that a much more elaborate and transparent approach to the collation, comparative analysis and reporting of data is needed. Required is the establishment of a consensus regarding what should represent a robust basis for making credible policy recommendations, not least with regard to pension re‐reforms in the countries of Eastern Europe and elsewhere. In the absence of such a consensus, unresolved data problems and irregularities may potentially continue to influence the formulation of incomplete national policy conclusions regarding the performance of second pillar pension funds and, in turn, the ability of policy‐makers to evaluate appropriately the need for, and assess the feasibility of implementing in a sustainable manner, pension re‐reform.     

From pension funds to piggy banks: (Perverse) consequences of the Stability and Growth Pact since the crisis

As part of their strategy for economic and monetary union, European governments committed themselves to fiscal discipline – particularly by placing limits on annual deficits and on public debt. Subsequently, and as they sought to respond to the “current crisis”, they embraced the view that only if public finances were kept under control would sustainable recovery be possible. Rules of fiscal governance were strengthened. To help them meet these rules, the governments of many member States of the European Union made changes to their pension systems or to funds they had established specifically to pay the costs of population ageing. The intention was not to cut retirement benefits or to improve the efficiency of the relevant pension schemes and institutions. Rather, it was to free up resources immediately. Funded pension schemes and pension funds were treated like “piggy banks” that were raided when times became hard. Moreover, the policies pursued succeeded in meeting their objectives only because the system of national accounts according to which outcomes are judged does not recognize the way in which most of the fiscal gains are matched by future fiscal liabilities.     

Behavioral responses and the distributional effects of the Russian ‘flat’ tax

This paper simulates the distributional impact of the Russian personal income tax (PIT) following the flat tax reform of 2001 using data from the Russian Longitudinal Monitoring Survey. I decompose the change in the distribution of net income into a direct (tax) effect and an indirect effect. The indirect effect is further decomposed into evasion and productivity effects using existing estimates of these respective elasticities. As expected, the direct tax effect increased net income inequality. Changes in the pre-tax distribution (indirect effect), on the other hand, had a large negative impact on inequality thus leading to an overall decline in net income inequality. I also find that the tax-induced evasion response increased reported net income inequality while reducing consumption inequality. To the extent that consumption approximates actual income, these results demonstrate that the flat tax reform had a much smaller effect on actual income inequality than on reported income inequality. More importantly, relative to non-tax factor, the reform had little overall effect on income inequality. This suggests that objection to flatter tax schedules on the grounds of income inequality is mostly misguided, especially in transitional countries with high levels of evasion.     

对基于校企合作的“2+6”专业实践教学改革的探索与实践——以湖南工程学院与德力西电气联合培养电气工程专业应用型本科人才为例

在对比欧美"CDIO工程教育"模式和德国"FH"模式的基础上,结合基于校企合作的"2+6"实践教学改革,以湖南工程学院与德力西电气"企业+学校+学生"开展的联合培养"选择性+创新型"应用型人才为例,对基于校企合作的"3+1"联合培养"卓越工程师"的教学改革进行探索与研究。     

3G数字图书馆信息服务模式的构建

随着3G的普遍应用,3G数字图书馆信息服务越来越引起人们的重视。3G网络下的数字图书馆将在服务内容、服务理念以及服务模式等方面做出突破以往的重大变革,图书馆服务也将向更高质、更高效、更个性化和更人性化方向发展。随着3G技术日臻完善以及网络建设的规模化的提高,3G手机用户也与日俱增,加之我们不断改良其带宽性能,无线网络大有替代传统网络的趋势,因此现代的数字图书馆开展3G服务具有广阔的发展前景。     

中国3G通信市场的发展竞争浅析

中国通信市场的格局,也将随着3G时代的到来而被打破,未来通信领域,必将是一出精彩的三国演义.中国的移动市场不再任由中国移动一家用庭信步,唯我独尊.我们坚信,再过上一段时间等待3G网络成熟.届时,3G会褪去华丽的包蓑,走入寻常百姓家.     

论3G初期联通市场策略

2008年10月15日,新联通公司正式挂牌成立,新公司定名为"中国联合网络通信有限公司";2009年1月7日,工业和信息化部为中国移动、中国电信和中国联通发放3张第三代移动通信(3G)牌照,此举标志着我国正式进入3G时代.本文将围绕联通公司获得WCDMA牌照后在3G时代的市场定位,从宣传、业务、后台支撑三大方面论述公司所应采取的市场策略.     

2G用户向3G迁移的策略分析

3G牌照下发后,如何将用户迁移到3G的研究成为业界的焦点。首先采用系统动力学的分析方法,建立动力学模型,找出影响移动用户迁移到3G的因素。然后通过模型对增强广告力度、增大3G终端补贴、提高3G业务吸引度、降低3G资费及提高3G服务质量等策略进行仿真模拟,得出这些策略都能加快用户向3G转移的结论。     

国内移动运营商营销移动阅读业务的思考

随着我国3G网络建设的快速展开,成功实现3G应用的迫切性日益显现。移动阅读作为在国外十分成功的一种无线应用,在被中国的移动运营商移植到国内时,因为中国特殊的国情会有着不同的市场前景。除了开发基于专用阅读器的移动阅读服务之外,还要拓展使用各种已有手机终端的移动阅读才能够使移动阅读业务成熟发展。     

A Risk-Benefit Analysis of French High Fish Consumption: A QALY Approach

The health risk and the nutritional benefit of a food are usually assessed separately. Toxicologists recommend limiting the consumption of certain fish because of methylmercury; while nutritionists recommend eating more oily fish because of omega 3. A common evaluation is imperative to provide coherent recommendations. In order to evaluate the risks along with the benefits related to fish consumption, a common metric based on the quality-adjusted life year (QALY) method has been used. The impact of a theoretical change from a medium n-3 PUFAs intake to a high intake is studied, in terms of the cardiovascular system (CHD mortality, stroke mortality and morbidity) and on fetal neuronal development (IQ loss or gain). This application can be considered as a sensitive analysis of the model used and looks at the impact of changing the dose-response relationships between cardiovascular diseases and n-3 PUFAs intakes. Results show that increasing fish consumption may have a beneficial impact on health. However, the confidence interval of the overall estimation has a negative lower bound, which means that this increase in fish consumption may have a negative impact due to MeHg contamination. Some limits of the QALY approach are identified. The first concerns determination of the dose-response relationships. The second concerns the economic origins of the approach and of individual preferences. Finally, since only one beneficial aspect and one risk element were studied, consideration should be given to how other beneficial and risk components may be integrated in the model.