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1.
This note reports the results of a survey of firms operating in Britain concerning the impact on their costs and operations of the Social Action Programme. We find that the realised and anticipated adverse impacts of the legislation are rather limited, although both do appear to be greater for firms which are relatively large, skill intensive, and which have a substantial amount of trade with other EU countries. In particular, the survey results provide little evidence to suggest that the imposition of a minimum wage of £3.50 per hour would have a substantial adverse impact on employment. Evidence does, however, suggest that firms which pay relatively low wages are likely to be affected more than others by the legislation.  相似文献   

2.
Recently, the conciliation role of the Advisory, Conciliation and Arbitration Service in the settlement of some prominent disputes has attracted wide press and television coverage. This article examines the extent and conduct of what is still a relatively unknown aspect of ACAS' work.  相似文献   

3.
In recent decades, it has been widely assumed that undeclared work is rife amongst the self-employed. Until now, however, few have evaluated the extent and nature of the participation of the self-employed in undeclared work and whether they do so out of choice or necessity. The aim of this paper is to fill this gap. To do this, an extensive 2007 Eurobarometer survey on undeclared work is reported comprising 26,659 face-to-face interviews conducted in the 27 member states of the European Union. The finding is that some 1 in 12 of the 1,842 self-employed respondents surveyed had participated in undeclared work in the previous year, although the propensity of the self-employed to engage in undeclared work varies significantly both socio-demographically and spatially. Analysing whether they do so out of choice or necessity, meanwhile, various ratios of involuntary-to-voluntary participation in undeclared work are found to prevail across different populations, places and types of undeclared work. The paper concludes by reviewing the implications for policy. Its argument is not only that state authorities targeting the self-employed alone will fail to eradicate undeclared work but also that a more variegated approach is required if the participation of the self-employed in undeclared work is to be efficiently and effectively tackled.  相似文献   

4.
Although arbitration is the least used function of ACAS, it is an important part of the work of the service. A study of the users of ACAS arbitration, conducted by the author, provides evidence to support the view that there is a substantial degree of satisfaction with the arbitration service.  相似文献   

5.
The relationship between accounting information and capital markets has been the subject of numerous studies, especially in the US. The purpose of this article is to examine the corresponding evidence in Europe. This review classifies the European literature into three groups: studies of the market reaction to newly released accounting information; studies of the long-term association between stock returns and accounting numbers; studies devoted to the use of accounting data by investors and to the impact of market pressure on accounting choices. The paper reviews and summarizes the main results related to each of these topics. It also addresses some methodological issues and provides suggestions for future research.  相似文献   

6.
Despite the wealth of literature on HRM and employee involvement, now there has been a remarkable lack of large-scale survey evidence on the diffusion employee involvement in work organizations in Europe. This gap in large-scale survey evidence on the diffusion of direct employee participation has now been filled representative sample of workplaces in ten major European Union countries which commissioned by the European Foundation for the Improvement of Living and Working Conditions in Dublin (the EPOC project). It is by far the most comprehensive overview of the implementation and effects of direct employee participation of its kind. The paper shows that, on the basis of the EPOC survey results, there appears to considerable gap between the rhetoric and reality of direct participation. The paper shows that while the incidence of different forms of direct participation was widespread ten countries, the scope, in terms of number of issues involved and the number of given to employees, was relatively limited for most direct participation forms. The survey also showed that the introduction of direct participation posed little threat to trade representatives. Indeed, works councils and union representatives were in most 'agents of change' rather than barriers to the development of the more intensive practice of direct participation.  相似文献   

7.
8.
This study reports the results of an investigation into the effects of the provision of non-audit services (NAS) on perceptions of auditor independence held within the Irish commercial environment, an environment not previously subject to a study of this nature. The methodology used in the study combined the use of a mail questionnaire and semi-structured interviews to allow both breadth of coverage and the opportunity to probe deeper into the nature of the perceptions held. The principal findings of the study were that perceptions of auditor independence were significantly diminished when NAS were provided to clients by personnel involved in the audit rather than by either a separate department within the audit firm or to non-audit clients only. The study highlighted that users of financial statements were willing to accept some reduction in auditor independence consequent upon the provision of NAS if this resulted in firms obtaining better or more cost-effective advice or if it resulted in a higher standard of audit. Analysis of the interviews provided further insights into the manner in which users of financial statements formed these perceptions and also suggested that, in the opinion of the interviewees, the small size and closeness of the Irish audit market acted to enhance rather than diminish audit independence.  相似文献   

9.
We report findings from a survey of representatives in Employment Tribunal cases, focusing on their views regarding the Advisory, Conciliation and Arbitration Service (Acas). As in the earlier, smaller survey of lawyers by White (1989 ), Acas officers are found to be influential and effective in promoting settlement, and high levels of satisfaction are reported.  相似文献   

10.
In this article supposed differences in the way industrial relations is managed are examined in the light of evidence from the 1980 Workplace Industrial Relations Survey. The author, in considering the Survey's classification of management styles, finds little evidence to support the belief in distinctive differences in the way industrial relations is conducted.  相似文献   

11.
There is no more pervasive economic doctrine than the belief that an increase in industrial concentration results in greater monopoly power and higher profits, but some recent American research contradicts that traditional hypothesis. This paper summarizes that research and presents new Canadian evidence, taking the first step toward ending Canadian dependence upon cross-section data. Time-series analysis shows that changes in concentration between 1948 and 1965 did not bring the traditionally expected changes in profit rates. Most cross-section tests with the new evidence also contradict the traditional hypothesis. These findings encourage further open-minded questioning and suggest some avenues for additional research.  相似文献   

12.
We analyse the relative intensity and character of price vs. cost and wage vs. employment firm-level adjustment to cost-push shocks in the European System of Central Banks Wage Dynamics Network (WDN) survey data set. The results document several statistically significant and theoretically sensible relationships: price increases are less likely when product market competition is more intense, and more likely when collective wage agreements or employment protection legislation constrain firm-level reactions. We discuss how changes of such structural and institutional features of firms and of their environment may underlie the evolution of macroeconomic adjustment mechanisms in Europe.  相似文献   

13.
The practice and problems of disclosure of information are of concern not only to those who are responsible for the conduct of industrial relations, but also to other specialists. Falconer Mitchell et alia, using case studies carried out in 1978 and 1979, discuss disclosure policy from the standpoints of both industrial relations and accountancy.  相似文献   

14.
This is an exploratory study examining issues associated with women expatriates and their spouses. Individuals representing three groups - organizations, women expatriates, male spouses - were interviewed to identify their experiences and concerns. The authors conclude that this issue will pose a dramatic challenge for international organizations in the coming decades, and that it is timely to investigate the issue in more depth.  相似文献   

15.
This paper provides evidence on the determinants of the duration of homelessness. We use newly available data from a large-scale, comprehensive microeconomic survey to estimate a parametric survival model of the length of a spell of homelessness. We find that homeless spells are longer for persons with certain demographic characteristics (such as older men) and behavioral histories (for example, previous incarceration and a history of drug and alcohol abuse). Our results suggest that current eligibility criteria for receiving housing assistance, which give preference to drug-free, single women with young children, are unlikely to reduce homelessness substantially and in a cost-effective manner.  相似文献   

16.
Why do some countries have better institutions than others? More specifically, what accounts for variation in the quality of property rights institutions in different countries? In this paper, I empirically assess four different theories relating to the determinants of property rights institutions: (1) the economic approach, which maintains that property rights institutions are created when the benefits of their creation exceed their costs; (2) the cultural approach, which stipulates that institutional variation reflects the differences in the beliefs of political leaders about what institutions create benefits for society; (3) the historical approach, which contends that cross-country differences in property rights institutions are the by-product of historical accidents; and (4) the political approach, which defends the premise that institutions are voluntarily chosen by the individuals who control political power, and these individuals choose institutions with the objective to maximize their personal payoffs rather than the benefits of the society as a whole. In order to test the veracity of these theories, I undertake a cross-sectional analysis of 142 countries (including 116 developing and 26 developed countries) over the period 1970–2005. The results of this analysis provide several interesting insights. Firstly, they indicate that the political approach appears to be the most relevant explanation for cross-country variation in property rights institutions: not only is this approach the most statistically robust, it also provides the best fit with the property rights index. The results of non-nested hypothesis test à la Davidson and MacKinnon (1981) confirm this analysis. Secondly, regardless of econometric specification and country sample, democracy is positively and significantly linked to property rights institutions. Thirdly, the data also reveal that while legal origin does significantly affect property rights institutions in developing countries, it appears to have no effect in developed countries. Fourthly, my analysis demonstrates that, in contrast to the full sample case, an increase in GDP per capita does not significantly contribute to the improvement in the quality of property rights institutions in Africa.  相似文献   

17.
Although the reform of staffing practices in China has been discussed in the literature, the rationale behind this reform and changes in this HR activity have received insufficient attention and warrant further examination. This article reviews staffing practices during and after Mao's regime, and reports the results of a survey of staffing practices in Chinese industrial enterprises. The research findings indicate that a free labour market is emerging in China, staffing practices are becoming more decentralized and selection criteria have focused more on job-specific information, such as personal ability and skills, rather than political factors. The empirical results also demonstrate that ownership form does have an impact on staffing practices. The paper concludes by arguing that staffing practices in China have revealed only some resemblance to those conducted in the Western market economies.  相似文献   

18.
This short paper investigates the gender pay gap in a number of former communist countries of eastern Europe and the Soviet Union. The main findings are that, in general, the gender pay gap has not exhibited an upward tendency over the transitional period to which available data relate. Most of the gender pay gap is ascribed to the ‘unexplained’ component using conventional decompositions and this may partly be attributable to the proxy measure for labour force experience used in this study. Quantile regression analysis indicates that in all but one country, the ceteris paribus gender pay gap rises as we move up the wage distribution.  相似文献   

19.
Of the services provided by ACAS, the advisory side has attracted least attention from industrial relations commentators. Here the authors present the findings of a pilot study of one form of ACAS advisory activity—the advisory visit.  相似文献   

20.
Turnover intentions and actual turnover among lawyers are examined in an attempt to clarify whether common models of turnover can be applied to this professional occupation, which has rarely been examined. Three models are explored in their relation to turnover: personal characteristics, work‐related variables, and nonwork domain variables. The data are based on responses to the National Survey of Career Satisfaction/Dissatisfaction of the American Bar Association, 1984 and 1990. The findings reveal that work‐related variables were the main determinants of turnover intentions, and personal characteristics together with nonwork domain variables were the main determinants of actual turnover. © 1999 John Wiley & Sons, Inc.  相似文献   

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