Two-Year Impacts of a Comprehensive Family Financial Rewards Program on Children's Academic Outcomes: Moderation by Likelihood of Earning Rewards

Abstract

This article examines the extent to which impacts of a conditional cash transfer (CCT) program on children's academic outcomes vary by key characteristics associated with families’ propensity to earn the rewards offered by the program. We utilize an experimental study of Opportunity NYC-Family Rewards, a comprehensive CCT program in New York City in which low-income families were offered rewards for outcomes in health, education, and work. Building from a technique in propensity score research but used here to assess subgroup impacts in experimental studies, we use multiple baseline characteristics to predict the amount of rewards earned as a means to identify theoretically important, multivariate-defined groups of children for whom program effects might be more concentrated. Fourth-grade children in families with higher likelihood to earn rewards experienced more positive impacts of the program on academic outcomes. By contrast, no program impacts were found among 7th- or 9th-graders whose families were most likely to earn rewards. Differences across age groups are discussed in terms of their different developmental periods and the differing way the children experienced the intervention.     

The impact of vouchers on preschool attendance and elementary school readiness: A randomized controlled trial in rural China

Although preschool has been shown to improve children's school readiness in many developing countries, preschool attendance in poor rural areas of China is still low. The high cost of preschool is often regarded as a major barrier to attendance. In this paper, we evaluate the impact of a one-year voucher/CCT intervention on preschool attendance and school readiness. To do so, we conducted a randomized controlled trial among 150 young children in a poor, rural county in China. Our analysis shows that the intervention, consisting of a tuition waiver and a cash transfer conditional on attendance, raised attendance by 20 percentage points (or by 35%). However, the intervention did not have measurable impact on children's school readiness. We believe that poor quality of preschool education in rural China (in terms of both teaching and facilities) contributes to our findings.     

关于一个前向安全电子货币系统的两点注记

文[1]提出的一个前向安全电子货币系统有两点疏漏:(1)在系统公共参数生成阶段, 公共模数 的素因子p1, p2没有公布, 使得用户和银行在提取阶段无法作出有效签名.(2)商家必须从安全途径直接获得支付过程中所需的(h, h1, h2, h3), 而不是从某个用户U提供的签名中获得这些数据, 否则攻击者可以在支付阶段伪造签名, 从而, 用户提供的签名(z, a, b, r, j, h, h1, h2, h3)中有四个是冗余数据.     

谈确保现金流量表编制的正确性

本文阐述了现金的概念,现金流量及其分类,着重介绍了现金流量表的编制方法,点明了检验现金流量表编制正确性的关键。     

浅谈现金流量表的分析方法与作用

现金流量表是以现金为基础编制的 ,通过编制现金流量表 ,可以更方便地了解当期现金流入、流出及结余情况 ,而要真正发挥现金流量表的作用必须采用一定的分析方法 ,该文着重介绍现金流量表的结构百分比分析法及现金流量表的偿债能力分析法及作用     

关于蒙牛公司成长性的实证应用研究

成长性作为企业努力追求的目标之一,一直是理论界关注的焦点,然而目前某些本来具有良好成长性的企业会突然面临现金短缺的危机。笔者以企业融资结构理论为基础,以高速成长型企业蒙牛公司为例。运用一种有效的财务计算方法,既能有效预测企业的成长速度,又能帮助企业克服因高速成长所带来的现金短缺问题。     

净利润与现金流量差异的产生与项目调整

企业净利润与现金流量是企业管理中两个重要概念,在企业整个存续期间二者在数额上是相等的,但在某一会计期间,由于采取不同的会计概念和时间推移二者在数额上会有所不同,通过对不涉及现金的收入支出、应收应付、存货、递延税款等项目的调整可使二者数额达到一致。     

新时期现金流量表分析系统的思考

从评价目标、评价方法及评价指标中研讨现金流动表的评价体系存在的局限性。     

EVA based model to estimate the Chinese listed company''s intrinsic value

This article is based on traditionally intrinsic value assessment model. We employed the assumption on the differences in future increase rates of companies, taking into account of the expected Economic Value Added (EVA) discount and the capital investment, to establish a high increase model, a two-stage EVA discount model and a three-stage EVA discount model for the intrinsic value assessment. Those models eliminate the great fluctuation of free cash flow in calculating the capital expenditure by setting aside the cash flow of the company's investment in the year and considering only the capital cost. This method needs only to assess the EVA flow in different year in probing the intrinsic value of a company, thus give more consistent conclusion than conventional methods.     

非会计专业"基础会计学"教学内容改革探研

经济管理类非会计学专业《基础会计学》课是为适应知识经济时代对新型管理人才的需要而设置的．应在教学内容上充实知识经济时代的新兴会计学分支．使学生掌握理论前沿。同时．教学还应以会计法为依据，在广度上扩展、在深度上削减．以达到高层管理型人才全方位发展的目的。