114 research outputs found

    Some New Solutions of Yang-Baxter Equation

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    We have found some new solutions of both rational and trigonometric types by rewriting Yang-Baxter equation as a triple product equation in a vector space of matrices.Comment: 8 page

    Wage Gaps in the Philippines: A Decomposition Analysis

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    The data show that, overall, the gaps between the 90th- and 10th-percentile average real wages have changed over time. The 90thpercentile average wage steadily increased from 2007 to 2017, while the 10th-percentile average increased quite drastically after 2013. In this paper, we aim to analyze the changes in these real wage differentials further to have a better understanding of the factors that may affect the wage distribution, specifically the 90/10, 90/50, and 50/10 wage gap groupings, by employing a simple wage gap analysis and the Oaxaca–Blinder decomposition on the October rounds of the Philippine Labor Force Survey from 2007 to 2017. We find that variables included in the study, namely, age, gender, location, education, and sector, barely explain the differences in the mean wage levels of the different gap groupings. Albeit small, when we consider the size of the wage differential collectively explained by the model, education has the greatest influence, followed by location and sector. The contribution of education is greatly observed in the 90/10 wage gap as compared to the other two groupings. Meanwhile, for location, a significant contribution is observed in college and high school graduate categories

    Persistent Migration: Wages, Networks and Assimilation

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    Ph.DDOCTOR OF PHILOSOPH

    Wage Gaps in the Philippines: A Decomposition Analysis

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    Copyright © 2024 by De La Salle University RESEARCH ARTICLE Wage Gaps in the Philippines: A Decomposition Analysis Neriza C. Chow*, Maria Fe Carmen L. Dabbay, and Mariel Monica R. Sauler De La Salle University, Manila, Philippines [email protected] The data show that, overall, the gaps between the 90th- and 10th-percentile average real wages have changed over time. The 90thpercentile average wage steadily increased from 2007 to 2017, while the 10th-percentile average increased quite drastically after 2013. In this paper, we aim to analyze the changes in these real wage differentials further to have a better understanding of the factors that may affect the wage distribution, specifically the 90/10, 90/50, and 50/10 wage gap groupings, by employing a simple wage gap analysis and the Oaxaca–Blinder decomposition on the October rounds of the Philippine Labor Force Survey from 2007 to 2017. We find that variables included in the study, namely, age, gender, location, education, and sector, barely explain the differences in the mean wage levels of the different gap groupings. Albeit small, when we consider the size of the wage differential collectively explained by the model, education has the greatest influence, followed by location and sector. The contribution of education is greatly observed in the 90/10 wage gap as compared to the other two groupings. Meanwhile, for location, a significant contribution is observed in college and high school graduate categories

    Does the Presence of Foreign Investors Affect Financial Reporting Quality in Philippine Publicly Listed Firms?

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    Reinstate accounting conservatism in the Conceptual Framework – Our findings should be of interest to accounting standard setters, given the ongoing debate on the necessity for accounting conservatism as a characteristic for useful financial statements after its initial removal from the conceptual framework in 2010. While there are arguments that conservatism violates the neutrality of financial reports, further discussions show that conservatism can give a more faithful representation of firm performance (Cooper, 2015; International Accounting Standards Board, 2018)

    Determining the Impact of Government Intervention on Firm Decisions for Sustainable Production

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    We use a game theoretic approach to assess how the government can influence firms’ corporate social responsibility (CSR) investment and production decisions to enhance social welfare, considering the negative externalities of unsustainable production and positive externalities from CSR investments. Using a Stackelberg duopoly as a base model and lump-sum tax as the government’s decision variable, we find that when the government chooses not to intervene, it results in greater environmental damage as firms will underinvest in CSR and overproduce in quantity to achieve profit maximization. As such, the model extends to the assumption that the government acts as a benevolent dictator to model how firms will act under a regulated environment to achieve the optimal outcome. Ultimately, we show that firms have to be placed under a regulated environment to prevent them from exploiting resources and damaging the environment, thereby negatively affecting societal welfare

    A Game Theoretic Study on CSR and Government Intervention for Sustainable Production

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    We use a game theoretic approach to assess how the government can influence firms’ CSR investment and production decisions to enhance social welfare, considering the negative externalities brought by unsustainable production and positive externalities brought by CSR investments. Using a Stackelberg duopoly as a base model and lump-sum tax as the government’s decision variable, we find that when the government chooses not to intervene, it results in greater environmental damage as firms will underinvest in CSR and overproduce in quantity to achieve profit maximization. As such, the model extends to the assumption that the government acts as a benevolent dictator to model how firms will act under a regulated environment to achieve the Pareto optimal outcome. Ultimately, we show that firms have to be placed under a regulated environment to prevent them from exploiting resources and damaging the environment, thereby negatively affecting societal welfare
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