新一轮技术革命与工业化国家的工业再升级战略

新技术革命呈现出三个基本特征：不同学科、领域之间的技术相互融合的范围、深度进一步扩大;通过不同领域技术的融合,形成有别于传统产业的新型高端产业;高端产业间的相互作用会形成以区域为中心,以创新为根本的区域技术创新生态系统。西方工业化国家为了加快实现发展高端产业的目标,提出了一系列优先发展的新兴技术和先进的制造部门,制定并实施了一系列有关工业研发投资与人力资源培养的政策。可以预见,工业再升级战略将从生产技术与生产组织形式的变革两个方面大幅提高西方国家的工业劳动生产率,进一步巩固其在国际上的领先地位。在新一轮的工业升级竞赛中,中国要积极利用新技术革命带来的机遇,制定应对战略,加快工业转型升级的步伐,进一步缩小与西方工业化国家的差距。     

江苏省新农合与城镇居民医保存在的问题比较及对策建议

江苏省新农合与城镇居民医保制度在实施中存在许多问题。主要有政策宣传不够、保障体系欠完善、经办人员缺乏等;新农合突出问题是筹资机制与基层医疗水平不高,城镇居民医保则是筹资困难、基金存在风险;而两者并行运行造成人力物力资金的浪费。因此,应做好宣传与普及工作、设计出合理的筹资机制、提高保障支付水平、加快医疗改革、健全监管机制、加强队伍建设等,为两制度合二为一打下基础。     

A multilevel perspective on the relationship between interpersonal justice and negative feedback‐seeking behaviour

Drawing on social information processing theory, this study uses a multilevel design to integrate the literature on organizational justice with the literature on feedback‐seeking behaviour. Results from a laboratory study with data involving 690 employees showed that individual‐level interpersonal justice was related to employee negative feedback‐seeking behaviour (NFSB) via the mediation of trust in the supervisor. Multilevel analysis of the follow‐up field study with data involving 390 employees from 46 teams confirmed the findings of the laboratory study and indicated that team‐level interpersonal justice was associated with NFSB through a supportive climate. Also, team‐level supervisor support climate was positively related to individual‐level trust in the supervisor. The paper discusses managerial implications of these findings and suggests directions for future research. Copyright © 2014 ASAC. Published by John Wiley & Sons, Ltd.     

Audit Committee Financial Expertise,Litigation Risk,and Auditor‐Provided Tax Services*

The Sarbanes‐Oxley Act (SOX) greatly expanded audit committees' oversight responsibilities by requiring that they preapprove all non‐prohibited non‐audit services (NAS). Using data from 2003 to 2011, we find that tax NAS are significantly lower when accounting financial experts (ACT‐FEs) serve on the audit committee, suggesting that ACT‐FEs consider auditor independence risk, perceived and/or real, more than other members, including supervisory experts, to the point of not accepting any tax NAS, not even compliance. However, in firms with higher ex ante litigation risk, ACT‐FEs approve relatively more tax NAS than other members, suggesting that they accept the costs of a perceived lack of auditor independence from tax NAS in return for the potential benefits of increased financial reporting quality arising from tax NAS. Our analysis by subperiod (2003–2006 vs. 2007–2011) shows that this result is significant only in the second period. ACT‐FEs' differential evaluation of the trade‐off between the benefits and costs of joint audit and tax NAS provision between the two periods suggests the need for additional research in later post‐SOX years.     

Institutions and Joint Ventures in the Mid dle East and North Af rica: The Case of Jor dan

Abstract

Many Mid dle East ern and North Af ri can (MENA) coun -tries are mak ing val iant ef forts to re form their eco nomic sys tems to boost growth and liv ing stan dards. Mul ti na tional Com panies (MNCs) are generally thought to have a ma jor part to play in help ing these coun tries to de velop. The prob lems caused by gov ern men tal sys tems that placed legal and bu reau cratic ob sta cles and pro hi bi tions in the way of For eign Direct In vest ment (FDI) ac tiv i ties are un der at tack in many coun tries. The World Bank (WB) and the In ter na tional Mon e tary Fund (IMF) in sist on the adop tion of busi ness-friendly pol i cies for those coun tries that seek their aid. More over, mem ber ship of the World Trade Or ga ni za tion (WTO) also re quires coun tries to re form their gov ern men tal sys tems. The prize at the end of the pain ful re form pro cess is higher growth of ten driven by FDI ac tiv i ties. In re cent years, FDI to de vel op ing and for mer com mu nist coun tries has con sid er ably in creased. How ever, some de vel -op ing coun tries (no ta bly, Af rica and large parts of the Mid dle East) have not bene fited to the same ex tent as many Asian and Cen tral and East Euro pean coun tries. More over, MNCs have fo cused on In ter na tional Joint Ven tures (IJVs) as the main means of en ter ing these coun tries. This form of en try may not be the best method to trans fer tech nol ogy and to ob tain the best re sults of the in ter ac tion be tween MNCs and host coun tries. This pa per seeks to ex plore this is sue by use of a qual i ta tive study of IJVs in Jor dan. The pa per uses a new in stitutional eco nomic framework that high lights the im por tance of in for mal in sti tu tional sys tems for the de cision on mode of en try. The re sults of the study in di cate that MNCs in Jordan would pre fer to use fully-owned sub sid iar ies, but the char ac ter is tics of the in for mal in sti tu tional sys tem in Jor dan re sults in high trans ac tion costs that can best be re duced by the use of IJVs. Thus al though Jor dan has un der gone sig nif i cant re form to her eco nomic sys tem, the prob lems caused by the na ture of in for mal in sti tu tional sys tems have lim ited the growth of what might have been more ben e fi cial FDI. [Ar ti cle cop ie s available for a fee from The Haworth Doc u ment De liv ery Ser vice     

A comparison of the legislated employment equity program,federal contractors program,and financial post 500 firms

We investigated the impact of employment equity legislation, compliance regulations, and the absence of these requirements on the diversity practices of Canadian firms. A field survey involving CEOs and Human Resource Executives of 286 firms covered under the Legislated Employment Equity Program (LEEP), Federal Contractors Program (FCP), and Financial Post 500 (FP 500) companies was conducted. Results indicate that CEOs of LEEP firms reported a greater commitment to managing diversity. LEEP firms, and to some extent FCP firms, also had adopted more practices (e.g., policies, recruiting, training, and accountability) supportive of employment equity than FP 500 firms. It appears that employment equity remains the most effective tool for promoting equity and diversity in Canadian organizations. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

经济转轨国家的再就业政策及其启示

随着经济体制与经济增长方式的转变 ,我国经济中就业问题的深层次矛盾日益突出。经济转轨国家的再就业政策与实践经验 ,对我们解决失业问题具有重要启示。在我国 ,必须建立和完善社会保障体制 ;规范职业教育 ,发展职业培训 ,提高职业介绍的数量和质量 ;在政府与社会的扶持下 ,鼓励失业人员自谋职业。     

The Gendering of Air Canada: A Critical Hermeneutic Approach

Through the use of critical hermeneutics, the paper provides a deep analysis and offers clues as to how management, through the power of communication, can contribute to producing and reproducing embedded gender‐based assumptions and values through organizational culture, which can both enable and constrain organizational members. It examines gender discrimination as it relates to employment equity in a well‐known airline. We show how an organizational culture, supported by society and communicated through language, can impede progress within an organization through the power of language, and highlight a number of clues as to the processes of gender discrimination at work. Copyright © 2011 ASAC. Published by John Wiley & Sons, Ltd.     

发达国家低碳财税政策及其借鉴

随着经济社会的快速发展,资源环境与人类社会的供需矛盾日益突出,低碳经济迅速成为发达国家应对全球气候变化的新的经济发展模式,这对中国来说既是挑战,更是机遇。借鉴发达国家实施低碳财税政策的经验,对我国正确选择、实施低碳财政收入政策和财政支出政策,构建支持低碳经济发展的低碳财税政策体系,从而自觉贯彻落实科学发展观,推进经济可持续发展,具有重要的现实意义。     

Accounting and Auditing Activities of the Ontario Securities Commission, 1960s to 2008 Part 3: The Fifth Chief Accountant, 1996–2008

We present Part 3 of a historical review and analysis of the role played by the Ontario Securities Commission (OSC) in accounting and auditing from the 1960s onward. Part 1 dealt with the period from the 1960s to 1985 (Zeff and Radcliffe, 2010a). Part 2 reviewed the work of the first four chief accountants, from 1986 to 1996 (Zeff and Radcliffe, 2010b). This third and final part reviews the work of the fifth chief accountant, John A. Carchrae, from 1996 to 2008. It began with the reorganization of the OSC and the reassignment of functions. The chief accountant position was now that of a permanent employee, albeit still as head of a very small department. The second part of Carchrae's tenure was dominated by the need to respond to the financial crises of the early 21^st century with extensive regulatory change as well as addressing the shift to international accounting standards in Canada.