Ð Contribution evasion is a serious problem for social security ®nancing in many countries. A mixture of strategies may be most e€ective in reducing the underpayment and nonpayment of mandatory social security contributions by employers and workers. Contribution evasion can be reduced by changes in: (a) the incentives inherent in the design of social security systems, (b) employer, worker and g...

this article contains an analysis of the iranian, german and austrian law of shares as securities. stocks are issued to the capital market with a view for them to circulate among market participants. iranian legal scholarship has seen a debate on the nature of shares. some classify them as property while other classifies them as obligations. the distinction is of interest because certain rules ...

This study uses the introduction of premiums into Kentucky's Children's Health Insurance Program (KCHIP) to examine whether the enrollment impact of new premiums varies by child health type. We also examine the extent to which children find alternative coverage after premium nonpayment. Public insurance claims data suggest that those with chronic health conditions are less likely to leave publi...

This paper studies the design of optimal utilitarian mechanisms for an excludable public good. Excludability provides a basis for making people pay for admissions; the payments can be used for redistribution and/or funding. Whereas previous work assumed that admissions are governed by the payment or nonpayment of a price, this paper allows for arbitrary admission rules. With su¢ cient inequalit...

Obligation policies are one main means of exercising control within an organisation. They specify the actions that some subject has to perform. The authority over these actions needs to be specified in authorisation policies. Current policy notations provide us with the needed structure to represent authorisations and obligations as policy objects for distributed systems management. They suppor...

The application of automatic theorem provers to discharge proof obligations is necessary to apply formal methods in an efficient manner. Tools supporting formal methods, such as Atelier B, generate proof obligations fully automatically. Consequently, such proof obligations are often cluttered with information that is irrelevant to establish their validity. We present iapa, an “Interface to Auto...

In this paper, we deliberate the possible impacts of corporate governance and performance on managerial turnover using a unique dataset of Russian corporations. This study is different from most previous works in that we deal with not only CEO dismissals, but also with managerial turnover in a company as a whole. We find that nonpayment of dividends is correlated significantly with managerial t...