共查询到20条相似文献,搜索用时 156 毫秒
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炎炎夏季,热辣辣的太阳炙烤着大地。但即使天气再热,人们还是得出行。如何应对迎面而来的热浪,如何才能让自己不被晒伤,如何能让出行变得不那么焦躁?这就需要我们一定要把防晒功课做好,做到位! 相似文献
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正2014年1月8日,国务院总理李克强主持召开国务院常务会议,部署做好提高企业退休人员基本养老金工作。会议确定,从2014年1月1日起,将企业退休人员基本养老金水平再提高10%,并向其中有特殊困难的群体适当倾斜。企业退休人员对于养老金上调的感受如何?是什么支撑养老金的"十连调"?该如何建立科学合理的养老金待遇调整机制? 相似文献
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我不准备退休,我甚至在考虑到70岁要不要退休,但我确实想工作到80岁。听了我的话,你们之中是否会有人和我的老板一样紧张? 相似文献
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王小玮 《企业管理(北京)》2002,(12):67-68
如何有效地抓住顾客心理,是不是把顾客当作"上帝"就是一剂万能的良药?更进一步,在讨论这个问题之前,我们是否清楚我们自己对待"上帝"的态度究竟是怎么样的,是顶礼膜拜,还是趋之若骛,还是言听计从?我想首先要了解我们自己想要的是什么,无非是稳定的客户满意度.而应该如何让客户(尤其是多元化的客户群体)按照自己期望的方向达到"满意",这或许不是仅仅把他们当成"上帝"就可以解决的. 相似文献
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Do campaigns matter? Based on two rolling cross-section computer-assisted telephone surveys conducted in the run-up to the 2009 and 2013 German Federal Election, we test whether we can detect campaign effects on the accessibility of voters’ judgments: how do response latencies of political judgments evolve over the course of campaigns? The study uses response latencies, i.e. the standardized time it takes respondents to answer a survey question, as a proxy measurement of cognitive accessibility of political judgments. If campaigns do help voters to make up their minds, we should be able to observe changes at the implicit level of response latencies. Do people answer questions about their voting behavior and political attitudes faster as Election Day comes closer? Our results suggest that attitudes towards candidates and voting intentions become more cognitively accessible during campaigns whereas the accessibility of party identification is conditional on the contextual features of campaigns. In addition we find specific short-term effects of TV debates. 相似文献
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Vanessa Beck 《Industrial Relations Journal》2015,46(5-6):365-380
How do individuals retire when there is no default retirement age? The changes to the retirement regulations were aimed at extending individual choice, but with the use of performance management, employers have a new tool with which to control the time and manner of retirement. Employees who fail to perform as required are now to be ‘managed out’. Therefore, retirement needs to be treated as an outcome of workplace employment relations with consequences for all age groups. 相似文献
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Human Resource Approaches to Retirement: Gatekeeping,Improvising, Orchestrating,and Partnering
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This qualitative study examines the patterns in human resource (HR) approaches to retirement across 24 organizations to explore innovative practices as well as gain understanding of the differences in how firms are dealing with major changes surrounding retirement and workforce demographics. Using organizational adaptation theory and carrying out a thorough analysis of in‐depth interviews with HR managers, we identify three dimensions that differentiate organizations’ approaches to retirement: (1) actions and interactions of key stakeholders in the retirement process; (2) HR information gathering focus regarding workforce issues; and (3) HR posture around changes needed in retirement policies and practices. Based on organizational profiles on these dimensions, four distinct approaches to retirement emerge and are described in some detail: gatekeeping, improvising, orchestrating, and partnering. These different approaches also provide insight into how organizations differ in their adaptation to change. © 2016 Wiley Periodicals, Inc. 相似文献
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Lukas Goretzki Simone Mack Martin Messner Jürgen Weber 《European Accounting Review》2018,27(3):495-525
Based on a micro-level analysis of performance review meetings and drawing on an interactional framing perspective, this paper analyses the role of accounting numbers as ‘framing devices’ in discussions about performance. Analyzing interactions between superiors and subordinates, we examine how and why these two groups of actors mobilize different accounting numbers to make claims about performance and try to persuade the other party. Our interest is with the choice of accounting numbers and how they come to be seen as persuasive. The main theoretical argument developed in this paper is that whether a specific accounting number or indicator comes to be seen as persuasive or not in a particular situation is both a matter of how legitimate the underlying indicator is to the actors involved as well as whether they regard the signal it provides, i.e. the actual outcome on this particular indicator, as salient when compared to the actual outcomes on alternative indicators. Taken together, our findings suggest that persuasiveness is not an ‘objective’ quality of accounting numbers, but a situated achievement that results from interactive alignments between different actors with potentially competing interests. 相似文献
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A defined contribution pension plan allows consumption to be redistributed from the plan member's working life to retirement in a manner that is consistent with the member's personal preferences. The plan's optimal funding and investment strategies therefore depend on the desired profile of consumption over the lifetime of the member. We investigate these strategies under the assumption that the member is a rational life cycle financial planner and has an Epstein–Zin utility function, which allows a separation between risk aversion and the elasticity of intertemporal substitution. We also take into account the member's human capital during the accumulation phase of the plan and we allow the annuitisation decision to be endogenously determined during the decumulation phase.We show that the optimal funding strategy involves a contribution rate that is not constant over the life of the plan but is age-dependent and reflects the trade-off between the desire for current versus future consumption, the desire for stable consumption over time, the member's attitude to risk, and changes in the level of human capital over the life cycle. We also show that the optimal investment strategy during the accumulation phase of the plan is ‘stochastic lifestyling’, with an initial high weight in equity-type investments and a gradual switch into bond-type investments as the retirement date approaches in a way that depends on the realised outcomes for the stochastic processes driving the state variables. The optimal investment strategy during the decumulation phase of the plan is to exchange the bonds held at retirement for life annuities and then to gradually sell the remaining equities and buy more annuities, i.e., a strategy known as ‘phased annuitisation’. 相似文献
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Riding off into the Sunset: Organizational Sensegiving,Shareholder Sensemaking,and Reactions to CEO Retirement
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Hansin Bilgili Joanna Tochman Campbell Alan E. Ellstrand Jonathan L. Johnson 《Journal of Management Studies》2017,54(7):1019-1049
We test hypotheses derived from resource dependence and sensemaking/sensegiving theoretical lenses in the context of CEO succession, focusing on an under‐researched yet prevalent type of executive turnover – CEO retirement. Using event study methodology and a sample of CEO retirements from S&P 1500 firms during the 2003–12 period, we find that, all else equal, shareholders’ perceptions of organizations’ capacity to serve their interests are adversely affected when a retirement related change occurs in the leadership structure. Specifically, in line with resource dependence theory, we find that CEO retirement disclosures typically generate negative abnormal returns. Furthermore, in line with the sensemaking perspective, we find that the magnitude of shareholders’ reactions is contingent on the lexical sensegiving cues contained in the organizational narratives that are released to capital markets via executive retirement announcements. Overall, our theory and results point to CEO retirement events as consequential in the eyes of shareholders, challenging an important assumption of extant succession research. Moreover, they suggest that shareholders’ interpretation of these events is influenced by organizational sensegiving, highlighting the important role of organizational communication around succession events. 相似文献
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Gerke J. Hoogstra Jouke van Dijk Raymond J. G. M. Florax 《Spatial Economic Analysis》2017,12(4):357-378
Do jobs follow people or people follow jobs? A meta-analysis of Carlino–Mills studies. Spatial Economic Analysis. This study examines the classic question as to whether ‘jobs follow people’ or ‘people follow jobs’ by performing a meta-analysis of 321 results from 64 Carlino–Mills studies. It is found that the results are highly divergent, but that more results point towards ‘jobs following people’ than towards ‘people following jobs’. When it comes to the reasons for the variation in results, we find that the results are mostly shaped by the geographical location, spatial resolution, and population and employment characteristics present in the data, as well as by the model’s specification, its functional form and the spatial weight matrix specification. 相似文献
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Chun-Hsien Lee Mu-Lan Hsu Nai-Hwa Lien 《International Journal of Human Resource Management》2013,24(11):1951-1975
Employee turnover is a serious problem and the question of how to retain highly talented and valued people is very important. Previous employee turnover studies were mostly focused on the individual level but rarely from the standpoint of the business or firm. This study examines the impacts of four kinds of benefit plans on firm-level employee turnover issues, namely, retirement fund, pension, severance pay and fringe benefit. The present study uses the Census Bureau Employment Movement Survey of the Directorate General of Budget, Accounting and Statistics in Taiwan. The two models used to examine the overall manufacturing industry were: (1) the inducement model which tests the ‘with or without’ effect; and (2) the investment model which tests the ‘the more the better’ effect. Results reveal that, with respect to the firm's employee turnover rate, retirement fund and fringe benefits are negative while severance plans are significantly positive. These results are consistent with the transaction costs theory that total expenditure on these plans to retain employees (bureaucratic cost) is less than the market arrangements (transaction cost). In addition, the impact of pension plans is negative in respect of employee turnover in larger or more highly educated firms, but positive in firms with a lower educational level. Moreover, the firm size is negative while the firm's average employees' educational level is positive with respect to the workforce leaving their jobs. These results are consistent with the perspective of resource-based theory and human capital theory. Incidentally, this study also reveals insignificant differences between the ‘with or without’ effect and the ‘the more the better’ effect existing as a sub-group industry rather than across the entire industry. 相似文献
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Daniel van Vuuren 《Journal of economic surveys》2014,28(3):573-593
Flexible retirement – that is, the opportunity to choose one's own personal retirement age – is a hedge against pension risk and provides insurance to workers facing health or productivity shocks. Flexible retirement and flexible pension schemes are in practice closely linked because of imperfect capital markets and institutional restrictions. I discuss three necessary conditions to provide insurance through flexible retirement. First, it should be possible to adjust the pension starting date at limited cost. This condition is gradually being fulfilled, as many countries are moving toward more actuarially neutral pension schemes. Second, individuals should be willing to adjust their labor supply in case of a wealth shock. This condition seems largely fulfilled, although the available empirical evidence suggests that the ‘standard retirement age’ is at least as important as the income effect. Third, the labor market should be able to deal with flexible individual retirement decisions. This condition is gaining importance, but has not yet received much attention in the literature. Institutions often hamper employment past the ‘standard retirement age’. Moreover, the hiring rates of older workers are low and their unemployment duration is high. Institutional reforms facilitating flexible retirement opportunities are desirable from an insurance perspective. 相似文献