a r t i c l e i n f o Recent facts on the importance of corporate losses motivate more careful study of the impact of tax incentives for investment on firms that lose money. I model firm investment decisions in a setting featuring financing constraints and carrybacks and carryforwards of operating losses. I estimate investment responses to tax incentives allowing effects to vary with cash flows...

accidents and their resulting losses are one of the critical public health issues. identification the near misses offer the opportunity to improve safety by developing effective prevention approach. the main objective of this study was to investigate the effects of two types of intervention in increasing the participation of first line managers in reporting near misses. in order to increase the...

We study the performance of small retail sales teams facing an incentive scheme that includes both a lump sum bonus and multiple accelerators (kinks where piece rate jumps upward). Consistent with standard labor supply models, we find presence attainable or kink on work-day raises mean sales, are highly bunched at bonus; inconsistent those models bunch kinks instead avoiding them. Teams’ respon...

BACKGROUND With the recognition that public hospitals are often productively inefficient, reforms have taken place worldwide to increase their administrative autonomy and financial responsibility. Reforms in China have been some of the most radical: the government budget for public hospitals was fixed, and hospitals had to rely on charges to fill their financing gap. Accompanying these changes ...