The Relationship Among Union Membership, Facets of Satisfaction and Intent to Leave: Further Evidence on the Voice Face of Unions

This study examined the impact of union membership on employees’ intent to leave their jobs across a number of facets of satisfaction, as a further test of unions’ voice face. Among the findings were that there were significant relationships between job, compensation, benefits, working conditions, and immediate supervisor satisfaction and intent to leave one’s job for nonunion employees. In contrast, only the relationship between job satisfaction and intent to leave was significant for union employees. Finally, over the facets of satisfaction where one would expect unions to have the most influence, the relationship between intent to leave one’s job and satisfaction was greater for nonunion employees than for union employees. These results provide a great deal of support for the effect of unions’ voice face.

基于企业生命周期的企业动态能力演变研究

分析了不同生命周期下企业动态能力构成维度,指出企业生命周期的不同阶段对企业动态能力维度要求不同。探讨了在企业不同生命周期阶段企业动态能力演变方向。     

聚丙烯纤维对混凝土抗氯离子渗透性的研究

试验表明,聚丙烯纤维能够增加低强度混凝土和低流动性混凝土的抗氯离子性能,但同时会降低高强度混凝土的抗氯离子渗透性能和大流动性混凝土的抗氯离子性能,文章分析了其作用机理。     

我国银行对外开放适度性研究

2006年12月。我国银行业将向国外全面开放。2007年起,外资银行将享有与中资银行几乎同等的权利,提供全面的人民币业务,中外资银行的竞争将全面展开。文中就此展开论述,研究我国银行对外开放的适度性问题。     

新旧所得税会计准则的比较

在新的《企业会计准则第18号——所得税》颁布前,我国没有所得税会计准则,只有《企业所得税会计处理的暂行规定》和《企业会计准则——所得税会计(征求意见稿)》,企业主要按照2001年颁布的《企业会计制度》的有关规定执行。本文在对新旧所得税会计准则立法角度、相关内容的比较分析后,举例说明资产负债表债务法下所得税的具体处理办法。     

Commitment to Sustainability in Small and Medium‐Sized Enterprises: The Influence of Strategic Orientations and Management Values

Ecosystem degradation and social sustainability have become important issues in the corporate sphere during the last few decades. However, research discussing corporate social responsibility and related concepts has often focused on larger companies, sometimes neglecting the specifics of small and medium‐sized enterprises (SMEs). The main purpose of this study is to examine the relationships between two common strategic orientations, market orientation (MO) and entrepreneurial orientation (EO), in relation to sustainability commitment, sustainability practices and management values in SMEs. Questionnaire responses from 450 Swedish SMEs were analyzed, confirming the influence of MO, EO and sustainability practices on commitment to sustainability, implying that firms committed to sustainability see both market and entrepreneurial advantages of sustainability. The results also show that different parts of MO and EO differ in importance for commitment to sustainability among SMEs. Implications concern the importance for firms and policymakers to work with sustainability issues using both internal and external perspectives. © 2015 The Authors. Business Strategy and the Environment published by ERP Environment and John Wiley & Sons Ltd     

Home Equity,Household Savings and Consumption

The home-owning family’s equity is a piggybank that can be broken open by borrowing. Each borrowing increases liabilities and cash equally, initially leaving net wealth unchanged. When those funds are spent and cash balances fall, consumption increases even as net wealth can decline. In a dynamic optimization, the marginal propensity to consume from net wealth is not always positive and can be positively correlated with housing debt.

服务国家政治外交战略的政府主导型展会促进城市发展的实证分析——以中国—东盟博览会为例

以东博会为例,对服务国家政治外交战略的政府主导型展会促进城市发展进行了定性分析和实证检验。此类展会在政治收益方面能提升城市的国家战略地位,获得发展资源的投入;在社会收益方面能提升城市居民素质发展、城市知名度和就业水平;在经济收益方面通过促进宏观经济增长和对外开放、带动产业发展及调整产业结构实现,其中展会质量比规模更能促进经济发展和开放水平提升,展会不仅带动第三产业发展而且能够跨产业实现带动作用。     

Financial risk exposure of returns to education: Panel evidence from Korea*

The present study examined financial market risk exposure of human capital returns, which are represented by the returns to education, using panel data for Korea. Overall, financial market shocks seem to be irrelevant to returns to education. However, when we divide a financial market shock into cash flow news and discount rate news leading to a negative risk premium, returns to education increase after positive news about future cash flows and unexpected increases in discount rates Therefore, the risk exposure to cash flow shocks is offset by the exposure to discount rate shocks. The returns to education of low‐income workers were significantly exposed to the cash flow risk as compared to those with a high income, but they were offset by the positive correlation to discount rate shocks. In contrast, considering the gap between generations, the old generation was not only less exposed to the cash flow risk compared to the young generation regarding returns to education but also positively correlated with the discount rate shock, resulting in less exposure to financial market risks.     

On dividends in the phase–type dual risk model

The dual risk model assumes that the surplus of a company decreases at a constant rate over time, and grows by means of upward jumps which occur at random times with random sizes. In the present work, we study the dual risk renewal model when the waiting times are phase-type distributed. Using the roots of the fundamental and the generalized Lundberg’s equations, we get expressions for the ruin probability and the Laplace transform of the time of ruin for an arbitrary single gain distribution. Then, we address the calculation of expected discounted future dividends particularly when the individual common gains follow a phase-type distribution. We further show that the optimal dividend barrier does not depend on the initial reserve. As far as the roots of the Lundberg equations and the time of ruin are concerned, we address the existing formulae in the corresponding Sparre-Andersen insurance risk model for the first hitting time, and we generalize them to cover also the situations where we have multiple roots. We do that working a new approach and technique, approach we also use for working the dividends, unlike others, it can be also applied for every situation.