政工思想教育结合人力资源管理在企业中的应用分析

当前,人力资源是企业发展中重要的影响因素,也是企业竞争力提升的关键,但是受社会上多元化思潮的影响导致企业员工的思想被剧烈冲击,使企业人力资源管理工作的难度加大。因此,需要将人力资源管理工作与政工思想教育结合,通过政工思想教育对企业员工的职业道德、思想等进行强化,增强企业人员的责任意识以及企业内部的凝聚力。论文主要对政工思想教育结合人力资源管理工作的可行性进行分析,并对二者结合的现状进行总结,最后提出相应的结合对策。     

The role and impact of professional accountancy associations on accounting education research: An international study

This paper explores the relative influence of the accounting academy and accountancy professional associations in the debate concerning the profile and quality of accounting education research. This research analyses 13 semi-structured interviews undertaken with members of key accounting professional associations in Australia, New Zealand (ANZ) and the United Kingdom and Ireland (UKI). The paper makes a theoretical contribution by the novel application of the institutional logics theory to the literature concerning professional accounting associations (PAAs) demonstrating the dominant commercial logic of the education function and the more traditional fiduciary logic of the technical function. The research finds that the primary stakeholders in the professional accounting curriculum development model are the PAAs and employers, whilst the accounting academy is relatively absent. The relative independence of the education and research and technical functions within PAAs is also identified: academic research and technical activity has little influence on professional education and vice versa. However, PAAs’ funding of academic research is common across all four countries for brand recognition and in some instances to influence policy rather than informing the professional curriculum.     

Wage returns to education in Ethiopia

ABSTRACT

In this paper, we aim to provide robust estimates of wage returns to education in Ethiopia. Previous estimates vary widely based on the scope and size of the study sample, variables employed, and estimation method. We use two recent rounds of national labour force survey data and a pseudo- (or synthetic) panel framework to address the well-known potential endogeneity of schooling in wage regressions. Birth-year cohort based pseudo-panel estimate of the return to an additional year of education is between 14 percent and 16 percent, 4 to 5 percentage points higher than that from ordinary least squares (OLS). The significant downward bias in OLS is further confirmed by two-year pseudo-panel estimates and remains robust, to a large extent, as we use an alternate model, change the estimation sample, and address selection bias concurrently with endogenous schooling using a novel approach. We discuss some possible explanations in the context of Ethiopia.     

Will elders provide for their grandchildren? Unconditional cash transfers and educational expenditures in Bolivia

We take advantage of repeated cross‐sectional household surveys and a sharp discontinuity created by the introduction of an unconditional cash transfer to elders in Bolivia, to evaluate its impact on educational expenditures on children within a household. We find positive and significant impacts of the program at the aggregate level. We also find that the program has stronger effects on indigenous populations as well as on female and rural populations. Our results are robust to a series of falsification tests, survey structure, model specification, and estimation methods.     

“Opt out” or kept out? The effect of stigma,structure, selection,and sector on the labor force participation of married women in India

Using the 61st and 68th rounds of National Sample Survey data, we investigate the role of stigma, the economy’s structure, potential selection bias, and sectoral differences in explaining the low labor force participation (LFP) of middle and secondary educated women in India relative to low‐ and high‐educated women (the “U‐shape”). Estimating LFP regressions on a sample of prime‐aged married women, we show that, controlling for background characteristics, if a woman’s husband works in a white‐collar job in a region with a high share of blue‐collar jobs, she is less likely to participate in the labor market (stigma). We also find a positive effect of an increase in an index of white‐collar job growth (structure) on married women’s LFP. These effects are present in both rural and urban sectors but are strongest in the rural sector. However, middle and secondary educated women are still found to have substantially lower LFP than low‐ and graduate‐educated women in both sectors. Indeed, over time, the U‐shape persists in the rural sector and deepens in the urban sector. Because unobservables are quite large in the urban sector, we use the method of instrumental variables and find an increasing return at middle levels but stagnation at higher levels.     

“双高”背景下北京高职院校招生困境和发展路径研究

“双高”建设背景下,培养服务区域发展的高素质技术技能人才成为高职教育的重要任务。这就要求高职院校首先要稳定办学规模,提升办学质量。而北京地区生源数量减少,非首都功能疏解等因素加大了招生工作困难。该研究从主客观因素及政策层面深入探讨了北京高职院校的招生困境,就当前职业教育面临的发展机遇,从对外宣传及学校内涵式建设的角度重点探索了“双高”背景下有效拓宽招生发展的路径。     

Do not swipe the small stuff: A randomized evaluation of rules of thumb-based financial education

We perform the first rigorous test of a rules of thumb-based approach to financial education on consumer behavior and outcomes. We test two rules of thumb that are targeted at reducing credit card revolving and deliver them in a randomized fashion via e-mail, online banner, and physical mailer. Using monthly administrative data and pre and postintervention credit data on almost 14,000 consumers, we find that the “Do not swipe the small stuff” rule of thumb reduces participants' targeted credit card balance by an average of 2% at a cost of around $0.50 per person. The “Credit keeps charging” rule shows a decline as well but the impact is not significant.     

Evaluating universal primary education in Uganda: School fee abolition and educational outcomes

This paper analyzes the effect of lifting primary school fees on educational attainment in Uganda. After the abolishment of school fees in 1997, the enrollment rate more than doubled. Two decades later, we know little about the effect of the policy on educational attainment. With recent data on eight cohorts exposed to free education, we analyze the impact of the policy on years of completed primary school, completion of primary school, and transitioning to secondary school. We use a straightforward regression analysis with cohort dummies and household fixed effects to control for unobserved heterogeneity. We find that lifting school fees had no effect on the years of primary school achievement and the likelihood of primary school completion. We find some weak evidence that the likelihood of those who completed primary education to start secondary school increased after Universal Primary Education.     

民营企业党员教育要做好三个结合

加强民营企业党员教育工作,对增强党的阶级基础、扩大党的群众基础、巩固党的执政基础具有十分重要的意义。做好党的宗旨和企业宗旨相结合、企业党建活动与生产运营活动相结合、党课内容革新与企业文化建立相结合,不仅能加强民营企业基层党组织建设,而且能促进民营企业又好又快发展。     

Input use under cost-of-production crop insurance: Theory and evidence

There have been a number of previous studies that examined the effects of yield- or revenue-based crop insurance products on input use of farmers. However, no study has specifically investigated the input use impacts of a cost-of-production (COP) crop insurance policy, even though this type of crop insurance is the predominant one used in several other countries outside of the United States (such as the Philippines and China). This article aims to theoretically and empirically examine the effect of a COP crop insurance product on farmers’ chemical input use. Our theoretical model suggests that the effect of COP insurance on input use can either be positive or negative, with the resulting impact depending on the strengths of (a) the traditional moral hazard effect of insurance (i.e., an input use decreasing effect); versus (b) the marginal incentives to apply more inputs due to input levels being the main determinant for expected indemnity amounts in this type of insurance (i.e., an input use increasing effect). A survey data set from corn farmers in the Philippines is then used to empirically illustrate how a particular COP insurance product influences input use in a real-life context. In this case, we find that COP insurance increases the use of chemical inputs (e.g., fertilizers and total chemical expenditure), implying that the positive marginal incentive to apply more inputs dominates the negative moral hazard effect.