Inequality is an essential factor for the alleviation of poverty. In Cameroon, most of the households derive their livelihoods from non-wage income and a better…
Inequality is an essential factor for the alleviation of poverty. In Cameroon, most of the households derive their livelihoods from non-wage income and a better understanding of how different variables affect income inequality is a way to reduce those inequalities and improve social welfare. Studies carried out so far barely make out the determinants among non-wage earners. This study sets out to identify these determinants, using the regression-based decomposition technique and data obtained from the 2005 Employment and Informal Sector Survey (EISS) undertaken by the National Statistic Institute (INS) in Cameroon. Results show that the total inequality of an hourly active income ensues from the ratio of age/experience and unobserved individual heterogeneity among non-wage earners.
Higher replacement rates often imply higher levels of absenteeism, yet even in generous welfare economies, employers provide sick pay in addition to the public sick pay. Using comparative population-representative workplace data for Britain and Norway, we show that close to 50% of private sector employers in both countries provide sick pay in excess of statutory sick pay. However, the level of statutory sick pay is also much higher in Norway than in Britain. In both countries, private sick pay as well as other benefits provided by employers are chosen by employers in a way that maximizes profits having accounted for different dimensions of labor costs. Several health-related privately provided benefits are often bundled. In both countries easy-to-train workers, high turnover and risky work are linked to less extensive employer provision of extended sick leave and sick pay in excess of statutory sick pay. In contrast, the presence of a trade union agreement is strongly correlated with both the provision of private sick pay and extended sick leave in Britain but not in Norway. We show that the sickness absence rate is much higher in Norway than in Britain. However, the higher level of absenteeism in Norway compared to Britain relates to the threshold for statutory sick pay in the Norwegian public sick pay legislation. When we take this difference into account, no significant difference remains.
The purpose of this paper is to explore how home reading practices can impact what teachers assume to be the optimum practice in preparing students for school may not be…
The purpose of this paper is to explore how home reading practices can impact what teachers assume to be the optimum practice in preparing students for school may not be supported by the local culture. In Kuwait, I have heard teachers repeatedly complain that students do not read at home or seem to value reading. Kuwaiti adults relate that they rarely engage in reading for pleasure. Students here are challenged with learning English, but also seem to take a greater amount of time to understand the use of reading in their lives and learning. These factors led me to consider that what teachers assume to be the optimum practice in preparing students for school may not be supported by the local culture.
In this case study, five nannies were interviewed focusing on participants’ reading practices in their homes of origin and those practiced with Kuwaiti children. Observational notes were taken to record nonverbal communication. Data were analyzed to uncover references to home reading practices such as storytelling, recreational reading and verbal interaction based on the reading. References were color coded and a database was constructed of references the nannies made to reading practices both in their homes of origin and in the Kuwaiti homes in which they work. The references to reading practices were then categorized according to activities reported.
As a result, it was found that the nannies perceived the purpose of reading to be for education only, storytelling is used for different purposes in different cultures, print material were rarely found in the homes of the nannies due to lack of economic means, and the fathers of most of the nannies were critical in their reading development.
Further exploration of the home reading practices of the Kuwaitis is needed to fully support the effective inclusion of their cultural reading traditions into school practice. Parent and student surveys, parent interviews and possibly home visits would assist researchers in more fully defining home reading practices. Partnering with Arabic-speaking or Kuwaiti teachers would benefit researchers in being able to efficiently translate for the interviews and then discuss their observations, giving the researchers a more nuanced perspective of the findings.
This paper offers an original view on a particular aspect of international education, namely, reading habits, and discusses the promotion of multicultural reading instruction in a more culturally responsive manner.
This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is…
This study aims to examine whether socially responsible firms have well-funded employee pension programs and whether corporate social responsibility (CSR) performance is associated with management discretionary choice of pension accounting assumptions.
The current study examines the impact of CSR performance on two measures of pension funding and two pension accounting assumptions using regression analysis. This study uses a panel data of 13,099 firms-years across 1,428 US firms from 1992 to 2015.
Firms with higher CSR scores report higher pension net assets and are less likely to have underfunded pension than their counterparts. These firms also adopt more responsible (conservative) pension accounting assumptions (i.e. lower discount rate and a higher rate of compensation increase) to estimate pension benefit obligations. Results are stronger for firms that operate in the materials and industrial sectors and for the post-2000 period when underfunded pension has become more prevalent. Firms with higher CSR scores are also less likely to have a pension freeze.
This study examines the signaling role of CSR by using the signaling theory to explain how senders view the signaling process as a channel to build their reputation and the correspondent inference theory to explain how receivers process and assess the signal. It provides evidence that the signal provided by CSR score is reliable in assessing firms’ commitment to non-investing stakeholders, such as employees, providing valuable information for potential employees making career decisions and for managers considering employee pension as part of corporate strategies to attract high quality workforce. This study provides inputs for public accountants providing assurance services that CSR performance has a significant impact on management reporting choices. This study also provides evidence that CSR could be considered a private provision of public goods that internalize the negative externality of the prevalent underfunded pension phenomenon.
I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain…
I evaluate how the tax reform of 2012 reduced informality in Colombia both theoretically and empirically. Theoretically, I develop a labor market model and obtain simulations indicating that the reform should reduce informality significantly. Empirically, I obtain difference-in-difference estimates from two household surveys. Estimates from the repeated cross-sections data indicate small, short-term effects and large long-term effects. Estimates from the household survey panel data are in line with these results. I also simulate difference-in-difference estimates with different combinations of changes in payroll taxes and enforcement indicating that large improvements would have been needed to obtain the corresponding econometric estimates.
This paper advances the specification and estimation of econometric models of retirement and saving in two earner families. The complications introduced by the interaction…
This paper advances the specification and estimation of econometric models of retirement and saving in two earner families. The complications introduced by the interaction of retirement decisions by husbands and wives have led researchers to adopt a number of simplifications. Our analysis relaxes these restrictions. The model includes three labor market states, full-time work, partial retirement, and full retirement; reverse flows from states of lesser to greater work; an extended choice set created when spouses make independent retirement decisions; heterogeneity in time preference; varying taste parameters for full-time and part-time work; and the possibility of changes in preferences after retirement.
This chapter examines the evolution of the number of days spent on sick leave following the 2011 reform which halved the maximum sick benefit provided by statutory health…
This chapter examines the evolution of the number of days spent on sick leave following the 2011 reform which halved the maximum sick benefit provided by statutory health insurance in Hungary. This policy change sharply decreased benefits for a large group of high earners, while leaving the incentive to claim sickness benefits unchanged for lower earners, providing us with a “quasi-experimental” setup to identify the incentives effect of sickness benefits. We use a difference-in-differences type methodology to evaluate the short-term effect of the reform. We rely on high-quality administrative data and analyze a sample comprised of prime-age male employees with high earnings and stable employment. Our results show that the number of days spent on sick leave fell substantially for those experiencing the full halving of benefits. Estimating the response of the number of sick days with respect to the fall in potential sickness benefits, we find a significant elasticity of −0.45.
A dynamic model of the evolution of health for those over the age of 50 is embedded in a structural, econometric model of retirement and saving. Effects of smoking, obesity, alcohol consumption, depression, and other proclivities on medical conditions are analyzed, including hypertension, diabetes, cancer, lung disease, heart problems, stroke, psychiatric problems, and arthritis. Compared to a population in good health, the current health of the population reduces retirement age by about one year. Including detailed health dynamics in a retirement model does not influence estimates of the marginal effects of economic incentives on retirement.