Hours underemployment and employee turnover: the moderating role of human resource practices

Using Canadian nationally representative, multisource longitudinal data, this paper examines relationships between hours underemployment, employee turnover and human resource practices. The results of hierarchical linear models indicate that underemployed employees are more likely to leave an organisation that relies heavily on part-time workers, whereas they are more likely to stay when their employers hire regularly from within the company. These findings extend the literature on hours underemployment from individual-level direct effects to organisational-level moderating factors, and accordingly, they provide empirical evidence that human resource professionals can use to address the detrimental effects of underemployment.     

Stuck in the Middle: Off-Farm Employment and Caregiving Among Middle-Aged Rural Chinese

ABSTRACT

Using the China Health and Retirement Longitudinal Study (CHARLS) 2011–12 baseline data, this contribution explores to what extent taking care of grandchildren and frail parents influences rural middle-aged Chinese adults’ off-farm employment. The findings show that, conditional on socioeconomic and demographic characteristics, taking care of grandchildren has a negative effect on rural middle-aged men's and women's off-farm job participation and hours worked. Caregiving for parents does not have the same negative effects on off-farm employment and hours worked. Furthermore, the study finds that annual earnings are also negatively affected by caregiving responsibilities, especially for women and men taking care of grandchildren.     

关键驱动力作用下的新疆生态系统服务时空格局分析

[目的]恶劣的生态环境和有限的资源驱动着新疆特殊生态系统服务的形成,人类又通过对生态系统服务的消费来满足和提高自身福祉,需要研究其时空变化并辨识主要驱动因素,支持区域可持续发展。[方法]文章构建了融合不同土地利用类型生态系统服务的价值量排序及服务功能强度矩阵的生态系统服务评估体系,并耦合3种关键驱动因子以评估各个因子的驱动强度,实现对生态系统服务热点与冷点变化的驱动及迁移分析。[结果]2000—2010年全疆生态系统服务总体增加,这一时期生态系统服务的热点区大部分转变为2010—2015年的冷点区,且15年来生态系统服务总体呈现小幅下降趋势。3个时期北疆和南疆人为干扰强度均呈增加趋势,由其驱动的生态系统服务则相应减小;南疆地区植被覆盖范围极其有限,故对生态系统服务驱动强度低;降水在北疆和南疆都能够产生高生态系统服务,但降水量的不稳定性能够使生态系统服务产生较大波动。相比于南疆地区,北疆生态系统在外界干扰下能够体现出更强的抗性和整体性,从而实现相对高效的生态系统服务输出。[结论]对关键驱动因子作用下的生态系统服务进行时空变化分析,有助于理解当地生态系统产生变化的原因,从而为当地生态环境保护提供参考。     

CEO internal experience and voluntary disclosure quality: Evidence from management forecasts

Internally‐promoted CEOs should have a deep understanding of their firm's products, supply chain, operations, business climate, corporate culture, and how to navigate among employees to get the information they need. Thus, we argue that internally‐promoted CEOs are likely to produce higher quality disclosure than outsider CEOs. Using a sample of US firms from the S&P1500 index from 2001 to 2011, we hand‐collect whether a CEO is hired from inside the firm and, if so, the number of years they worked at the firm before becoming CEO. We then examine whether managers with more internal experience issue higher quality disclosures and offer three main findings. First, CEOs with more internal experience are more likely to issue voluntary earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Second, CEOs with more internal experience issue more accurate earnings forecasts than those managers with less internal experience as well as those managers hired from outside the firm. Finally, investors react more strongly to forecasts issued by insider CEOs than to those issued by outsider CEOs. In additional analysis, we find no evidence that these results extend to mandatory reporting quality (i.e., accruals quality, restatements, or internal control weaknesses), perhaps because mandatory disclosure is subjected to heavy oversight by the board of directors, auditors, and regulators. Overall, our findings suggest that when managers have work experience with the firm prior to becoming the CEO, the firm's voluntary disclosure is of higher quality.     

Does a lower (higher) labour force participation rate imply greater (lower) income tax evasion? An exploratory empirical inquiry for the U.S.

This exploratory study seeks to add to the income tax evasion literature by investigating a heretofore ignored potential determinant of aggregate federal personal income tax evasion in the U.S., namely, the labour force participation rate. It is hypothesized that the higher (lower) the labour force participation rate, the lower (greater) the degree of tax evasion. The empirical estimation supports this hypothesis, finding that a one unit (one percentage point) increase (decrease) in the labour force participation rate leads to a 9.1% decrease (increase) in income tax evasion. Thus, the declining labour force participation in recent years implies increased tax evasion problems for the U.S.     

Internal green integration and environmental performance: The predictive power of proactive environmental strategy,greening the supplier,and environmental collaboration with the supplier

The effect of proactive environmental strategies (PES) on corporate performance has been debated extensively among academics; however, the significance of the pathway of those strategies—internal green integration (IGI) through greening the supplier (GTS) and environmental collaboration with suppliers (ECS)—remains undecided. This study examines environmental performance (EP) through GTS, IGI, and ECS. It also examines the direct link between PES and IGI. A conceptual framework was designed following a rigorous review of the literature. A survey questionnaire was used to collect cross-sectional data from a random sample of manufacturing firms, obtaining 196 usable samples. Using AMOS, the structural equal modeling found a positive and significant impact of PES on IGI. Significant predictors of EP were GTS, IGI, and ECS. The findings of the study can provide managers with guidelines for dealing with business and environmental concerns. They can also contribute to creating strategies for environmental protection and management and reducing adverse effects on the environment. Finally, by examining the direct links between GTS, ECS, and EP, particularly in a developing context, the study may contribute to the literature of environmental policy.     

关于企业成本管理的探讨

成本管理是预算管理和绩效管理的前提,企业需要正确地将成本进行分类、计量和归集。恰当的成本管理制度可以帮助企业提升运营效率和业务绩效,同时企业的流程改善、突破和优化与成本管理密不可分。另外,管理者需要令客户对产品和服务满意,并且有效控制各项成本。企业成本管理不是单纯地降低成本,而是通过利用成本分析工具,有效地管理和规划资源,进而提高总体运营效率,保证企业总体绩效的持续改善。论文通过成本计算制度的制定方法和业务流程改善分析技术两方面对成本管控进行探讨。     

BOT项目前期的政府监督问题及对策研究

政府监管是政府或政府指定的特设机构依据法律或法定授权对市场经济主体采取的一系列行政管理与监督的行为。BOT项目前期是由政府占据主导地位的，因此该阶段的政府监管更多的是对自身行为的监督。目前，该阶段存在立项规划欠缺前瞻性、招投标相关法律法规不健全、招投标存在不公平现象以及特许经营协议不完善的问题。必须充分考虑经济发展和城市规划的因素、完善BOT项目相关法律法规、规范招投标程序运作、强化政府监督的内部约束机制，以保障项目下一阶段的顺利进行。     

管理层权力、内外部监督与企业风险承担*

本文以2005—2014年中国沪深A股上市公司为样本，采用主成分分析法构建管理层权力的衡量指标，实证检验管理层权力对企业风险承担的影响。研究结果表明，管理层权力越大，风险规避的倾向越明显，企业风险承担水平越低；良好的内外部监督机制能弱化管理层权力对企业风险承担的抑制作用；渠道测试表明，管理层权力通过削弱企业的融资水平规避风险，而对企业投资无显著影响。本文拓展了管理层权力的经济后果及企业风险承担影响因素领域的文献，对引导管理者积极承担风险、加强上市公司内外部治理体系建设、维护中小股东权益具有重要的现实意义。     

Not all high-alexithymia individuals are risk-takers: private self-consciousness moderates the relationship between alexithymia and risk-taking behaviours

This article concerns the influence which alexithymia exerts on risk-taking. In particular, alexithymia is seen as a factor which encourages risk-taking as it allows high-alexithymia individuals to feel emotions which are sufficiently intense to compensate for their deficit of emotional awareness. In this connection, we make the hypothesis that alexithymia’s influence is moderated by private self-consciousness (SC). This is because private SC increases the likelihood that high-alexithymia individuals become aware of their risk-taking tendency and that this tendency is discrepant with their pro-safety standards (‘putting someone in danger is bad’) or self-schemas (‘I am a responsible person’). Thus, private SC is likely to enable and motivate them to consciously regulate their behaviour in a safer direction. This hypothesis was empirically tested by a questionnaire amongst 372 French drivers, whose SC, alexithymia, as well as their current adoption of eight risky behaviours (with a more detailed analysis of speeding). The use of conditional process analyses reveal no main effects of alexithymia and private SC but strong interaction effects, while controlling for other predictors. More precisely, when private SC is low high-alexithymia individuals break more the speed limits and adopt more frequently risky behaviours than low-alexithymia drivers. Conversely, when private SC is high, they are less risk-prone. As practical implication, we recommend the use of techniques increasing private SC amongst high-alexithymia persons.