浙江省中小企业EAP实施路径探索——以诸暨市为例

当前我国中小企业正处于经济转轨、社会转型期,在急剧变化和激烈竞争中将面临着严峻的考验与巨大的压力。这既阻碍了企业的发展,更严重危害着员工的身心健康。而EAP的实施能够有效地化解压力,提高工作效率。本文结合诸暨市当地实际情况,试从EAP在诸暨市中小企业的适用性及其产生的作用入手,进而探索视浙江省中小企业EAP的实施路径,希望为中小企业对员工建立有效的精神激励机制提供一些对策。     

中小企业人力资源管理中的劳动关系管理问题与优化策略

随着我国经济的快速发展,国家越来越重视中小企业人力资源管理中的劳动关系问题。为了进一步加强中小企业的人力资源管理,需要根据实际情况以人力资源战略规划和管理作为基础支撑,完善人力资源管理中的劳动关系管理工作,明确劳动关系管理的内涵。因此,论文针对中小企业人力资源管理中的劳动关系管理问题进行简要分析,并提出合理化建议。     

Inter-industry labor reallocation and task distance

This paper investigates factors preventing inter-industry labor reallocation by estimating the determinants of inter-industry worker flow and earnings change after a job change. We find that the difference in required tasks is an important reason for earnings reduction after an inter-industry job change, and thus, workers may hesitate to move to industries requiring a different set of tasks for fear of losing the wage premium acquired by task-specific human capital. In addition, more workers switch to industries with which their previous industry had larger transactions, although it affects earnings changes only marginally. On the other hand, industry performance does not affect labor inflow or wage changes significantly for inter-industry job changes. Young men, less educated women, and those quitting previous jobs for family or health reasons are more likely to move to industries requiring a different set of tasks, and young individuals who lost their jobs involuntarily are less likely to do so. Individuals more likely to move are not necessarily those whose earnings loss associated with the move is small: earning losses associated with task distance are relatively small among younger and less educated workers and are uncorrelated with the reasons for quitting the previous job.     

The consequences of managerial indiscretions: Sex,lies, and firm value

Personal managerial indiscretions are separate from a firm's business activities but provide information about the manager's integrity. Consequently, they could affect counterparties’ trust in the firm and the firm's value and operations. We find that companies of accused executives experience significant wealth deterioration, reduced operating margins, and lost business partners. Indiscretions are also associated with an increased probability of unrelated shareholder-initiated lawsuits, Department of Justice and Securities and Exchange Commission investigations, and managed earnings. Further, chief executive officers and boards face labor market consequences, including forced turnover, pay cuts, and lower shareholder votes at re-election. Indiscretions occur more often at poorly governed firms where disciplinary turnover is less likely.     

农村电子商务发展与农村富余劳动力安置问题研究

随着中国城镇化进程不断推进,农村现代化加速运行,尤其是中国农村土地制度产生了重大的变革,中国农村需要面对的剩余劳动力转移与安置问题愈发严重。怎么将这些劳动力从农业转移到其它生产部门,在安置劳动力保证社会平稳过渡的同时,实现农村经济长期可持续发展,是我国在实现农业现代化与新型城市化中必须要解决的问题。文章为研究我国的富余劳动力安置问题,从中国农村土地流转改革与新型城镇化发展这一重要现实背景出发,分析目前与未来中国产生大量农村富余劳动力的转移安置与可持续发展的前景,在产业不断优化转移的大趋势下以农村电商的发展为突破口,从目前我国农村电子商务的现状、问题以及农村电商的发展出路进行了分析,得出农村电商将成为中国农村剩余劳动力的重要安置路径之一。     

Labor Unions and Forms of Corporate Liquidity

We examine how the presence of labor unions affects a firm's choice of corporate liquidity between bank lines of credit and corporate cash holdings. We find that firms in industries with higher unionization rates hold a higher fraction of corporate liquidity in the form of bank lines of credit. We divide the firms into sub‐groups and find that this positive relationship holds for firms that are not in a state with right‐to‐work legislation and for firms that are financially constrained. Our findings are consistent with the hypothesis that a firm chooses the forms of corporate liquidity to take advantage of the bargaining benefits associated with bank lines of credit.     

Labor migration and the decoupling of the crop-livestock system in a rural mountainous area: Evidence from Chongqing,China

Massive out-migration of rural labor force brings both challenges and opportunities to crop-livestock integrated production system (crop-livestock system) in smallholder economy. Compared with previous researches that have paid major attention to the effect of labor migration on either crop production or livestock husbandry, this study considers the mediating role of crop production in predicting the effect of labor migration on livestock raising. Our econometric estimation based on a 2012 survey of 974 rural households in Chongqing, a mountainous region of China, showed the following. (1) The massive migration of rural labor force had led to significant increase in farmland abandonment and considerable changes in the pattern of livestock raising. (2) The livestock raising number per household began to differentiate, with the livestock system separating from the traditional crop-livestock system and becoming a specialized business. (3) In terms of the pathways through which rural labor migration exerts impact on livestock raising number, though the increased opportunity costs of rural labor greatly reduced farmers’ willingness to raise livestock, the decoupling of the crop-livestock system partly alleviated the declining trend in the livestock raising number because of the availability of household labor force freed from cropping via farmland abandonment. These findings have important policy implications for rural development and agricultural restructuring in mountainous areas of China, and provide references for other developing countries.     

CEO age and tax planning

This study investigates the association between CEO age and corporate tax planning. Using a sample of 11,537 firm‐year observations from the fiscal year 1997–2013, I find CEO age exerts an economically significant influence on firms’ tax policies, incremental to economic determinants identified in prior research. Specifically, CEO age is positively related to cash and GAAP effective tax rates, and negatively related to permanent book‐tax difference, suggesting that older CEOs are less likely to take actions to lower tax burden. The results hold across different model specifications and robustness tests to address potential bias arising from endogeneity, sample selection issue, and the confounding effect of CEO tenure.