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1.
一、引言 国际上对劳工标准的关注由来已久.国际劳工组织(ILO)及其制定的上百个国际公约,详尽地规定了劳动者权利和劳动标准问题.世贸组织框架中有关劳工标准与国际贸易关系的争论,可以追溯到乌拉圭回合谈判中,当时欧美一些国家代表就提出过劳工标准问题.  相似文献   

2.
邓剑 《金融会计》2013,(4):35-42
国际劳工标准中移民劳工的社会保障机制对国际社会发生着深切影响。二战后随着经济的发展,移民劳工跨国移动现象日趋频繁,其权益保障问题逐渐成为国际社会的焦点。此种背景下,国际劳工组织(ILO)率先制定了一系列致力于保障移民劳工的公约。公约确立了移民劳工社会保障的目标与共同准则。两个目标为平等待遇与既得权保护。五个共同准则适用于所有移民劳工的社会保障条约,即普遍与灵活的加入方法、计算方法与福利标准的统一化、主权国家自主执行、关于劳动保险金给付的中止、拒绝和撤回的统一规定和受益人的诉权原则。各缔约国有义务确保国内法与条约相一致,并在组织的共同机制下落实条约的规定。  相似文献   

3.
郑桥 《国际融资》2016,(11):53-55
国际社会对经济贸易中劳工权益保障问题的关注,社会责任国际认证标准的进入,对中国的劳动关系乃至社会经济领域所带来的正面影响是长久的、不容忽视的。  相似文献   

4.
一、引言国际上对劳工标准的关注由来已久。国际劳工组织(ILO)及其制定的上百个国际公约,详尽地规定了劳动者权利和劳动标准问题。世贸组织框架中有关劳工标准与国际贸易关系的争论,可以追溯到乌拉圭回合谈判中,当时欧美一些国家代表就提出过劳工标准问题。他们认为:各国工人工  相似文献   

5.
乐怡  徐冬根 《新金融》2012,(2):60-63
复合标准应成为我国国际板拟上市公司国籍界定的基本准则,这是因为从学理上看,复合标准代表了公司国籍界定的发展趋势;从立法上看,复合标准代表了公司国籍界定的国际主流方向.采用复合标准界定公司国籍,不但有利于实现我国资本市场监管层的政策导向,而且有助于我国国际板市场建设平稳起步.我国应该确立以公司登记注册地为基础的复合标准.  相似文献   

6.
资料链接     
SA8000标准:即SocialAccountability8000。是由SA(ISocialAccountabilityInter-national社会责任国际)在1997年10月,制定的全球第一个社会责任认证标准。它关注的不是产品和环境,而是人,是企业内部劳工的权利,规定了企业必须承担的对社会和利益相关者的责任。其目标是通过有道德的采购活动改善全球工人的工作条件,确保供应商所提供的产品符合社会责任标准的要求,最终达到公平而体面的工作条件。SA8000以一致的标准规定了下列9个领域内企业的社会责任最低要求:有关核心劳工标准。其中包括:1.童工;2.强迫性劳动;3.公司应尊重所有员工的结…  相似文献   

7.
劳工议题的多边体制谈判陷入僵局,美欧转而寻求双边和区域合作,以推行体现自身利益的贸易政策并已形成范本.比照美欧实践,中国自由贸易协定劳工标准仍然存在条款侧重于软性的规定、劳工权利保护范围缺失、争端解决机制不健全等问题.为此,我国亟须完善中国自由贸易协定劳工标准,具体包括构建符合我国国情的自由贸易协定劳工标准范本,激活我国劳工保护制度的内生动力,积极争取我国劳工规则的制度性话语权等.  相似文献   

8.
《国际融资租赁公约》是在调和了大陆法系与英美法系、发达国家与发展中国家的国内立法的基础上制定的国际统一化公约,对于规范国际融资租赁交易具有重要意义。公约中确定的融资租赁交易行为及其国际性标准、当事人的权利与义务等制度具有新特点,并正在对国际融资租赁实践发生影响  相似文献   

9.
作为市场经济的发达地区,澳门在安全生产和劳工保障立法与执行方面有许多成功的实践经验,中国内地在这两方面也在逐步完善与健全.本文旨在比较两地之间的安全生产和劳工保障立法与实施的相关法律问题,为我国内地这方面法律制度的完善与操作提供帮助.  相似文献   

10.
赵东辉 《涉外税务》2007,226(4):40-43
随着经济全球化的深入,跨国纳税人的国际避税行为已成为各国税务当局面临的棘手问题,引起各国的极大关注,并制定了相应的反避税措施。本文认为,我国税务机关应当深入了解国际避税的性质、特点和方式,借鉴国外转让定价调整、反资本弱化避税、避税港对策税制等经验,完善税收立法,提高我国国际反避税能力。  相似文献   

11.
本文以2004-2013年间我国上市公司为样本,采用双重差分法分析了2008年新《劳动合同法》颁布实施前后上市公司的劳动密集度对异常投资水平的影响。本文发现,随着劳动保护的加强,劳动密集度较高的企业更容易发生投资不足;当企业所处地区的法律执行效率较高或者属于民营企业时,劳动保护的影响更加显著。本文拓展了劳动保护的经济后果研究,也为评价2008年新《劳动合同法》的政策后果提供了新的经验证据。  相似文献   

12.
We establish an important role for the firm by studying capital reallocation decisions of mutual fund firms. The firm's decision to reallocate capital among its mutual fund managers adds at least $474,000 a month, which amounts to over 30% of the total value added of the industry. We provide evidence that this additional value added results from the firm's private information about the skill of its managers. The firm captures this value because investors reward the firm following a capital reallocation decision by allocating additional capital to the firm's funds.  相似文献   

13.
本文利用2003—2015年我国A股上市公司数据,借助2008年新《劳动合同法》的实施对劳动密集度不同的行业影响不同,识别了劳动力保护对以股价波动性衡量的企业风险的因果影响。结果显示,受新《劳动合同法》实施影响越大的企业,其股价波动性越小,即劳动力保护降低了企业风险。这一结论在经过平行趋势检验、排除同期其它政策的影响、使用不同方法计算企业风险和劳动密集度、使用平衡面板等一系列稳健性检验后,仍然成立。机制分析表明,新《劳动合同法》的实施会增加企业的杠杆率和违约概率,企业出于“风险规避”的动机会增加现金持有,以抓住未来的优良投资机会。由于国有企业对劳动力保护制度的执行度更强,杠杆率高和流动比率低的企业有更强的“风险规避”动机,因此新《劳动合同法》实施后,国有企业风险出现更大幅度的下降。本文的结论表明,在防范控制企业风险过程中,劳动力保护措施是可选的有效政策工具。  相似文献   

14.
从社会需求导向来看,构建和谐的劳动关系已成为全社会的基本共识;从学科背景、知识结构及专业设置等方面来看,劳动关系与社会保障互相扶持,缺一不可。因此,在"复合型"立体式公共管理类人才培养模式下,劳动与社会保障专业应该设置社会保障、劳动关系两个方向,然后从教学模式、教学内容、教学方法和实践教学体系四个方面进行整体设计,从而形成该专业人才培养独特的品牌和价值观,破解该专业缺乏"异质性"的发展困境。在未来条件许可的情况下,可以将劳动关系设为独立专业,实现该专业和学科的发展壮大。  相似文献   

15.
We examine the impact of unionization on firms' tax aggressiveness. We find a negative association between firms' tax aggressiveness and union power and a decrease in tax aggressiveness after labor union election wins. This relation is consistent with labor unions influencing managers' in one, or both, of two ways: (1) constraining managers' ability to invest in tax aggressiveness through increased monitoring; or (2) decreasing returns to tax aggressiveness that arise from unions' rent seeking behavior. We also find preliminary evidence that the market expects these reductions around union elections and discounts firms that likely add shareholder value via aggressive tax strategies.  相似文献   

16.
This paper presents direct measures of capital costs, equal to the product of the required rate of return on capital and the value of the capital stock. The capital share, equal to the ratio of capital costs and gross value added, does not offset the decline in the labor share. Instead, a large increase in the share of pure profits offsets declines in the shares of both labor and capital. Industry data show that increases in concentration are associated with declines in the labor share.  相似文献   

17.
Empirical work in labor economics has focused on rent sharingas an explanation for the observed correlation between wagesand profitability. The alternative explanation of risk sharingbetween workers and employers has not been tested. Using a uniquepanel data set for four African countries, we find strong evidenceof risk sharing. Workers in effect offer insurance to employers:when firms are hit by temporary shocks, the effect on profitsis cushioned by risk sharing with workers. Rent sharing is asymptom of an inefficient labor market. Risk sharing, by contrast,can be seen as an efficient response to missing markets. Ourevidence suggests that risk sharing accounts for a substantialpart of the observed effect of shocks on wages.  相似文献   

18.
We study two decompositions of inflation, π, motivated by the standard New Keynesian pricing equation of Gali, Gertler, and Sbordone. The first uses four components: lagged π, expected future π, real unit labor cost (ψ), and a residual. The second uses two components: fundamental inflation (discounted expected future ψ) and a residual. We find large low‐frequency differences between actual and fundamental inflation. From 1999 to 2011 fundamental inflation fell by more than 15 percentage points, while actual inflation changed little. We discuss this discrepancy in terms of the data (a large drop in labor's share of income) and through the lens of a canonical structural model.  相似文献   

19.
Fischer and others have shown that the very existence of long-term contracts can imply a stabilization role for monetary policy in models that incorporate the natural rate hypothesis and rational expectation formation. The present paper examines some of the factors that determine the length of labor contracts and how they are affected by monetary policy. It is argued that a successful stabilization policy might be expected to increase the length of contracts. The net effect of the imposition of such a policy would therefore be to dampen the amplitude of business cycles, but to make them more inertia ridden.  相似文献   

20.
How do firms protect their human capital? We test whether firms facing an increased threat of being acquired strengthen their antitakeover provisions (ATPs) in order to bond with their employees. We use the adoption of the Inevitable Disclosure Doctrine (IDD) by US state courts, which exogenously decreases knowledge-worker mobility, thus elevating takeover risk and reducing employee incentives to innovate. Firms respond to the IDD adoption by strengthening ATPs that defend against hostile takeovers, especially when they have greater ex-ante employee mobility and human capital and place greater importance on employee relations. We find no evidence that managers strengthen ATPs for entrenchment or takeover bargaining purposes in this setting. Our findings show that ATPs can be used to credibly commit to employees in order to protect long-term value creation.  相似文献   

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