Financial reporting and disclosure requirements for trade unions: a comparison of UK and US public policy

The underlying policy objectives and the degree to which they are served by current trade union financial reporting and disclosure regimes in the US and the UK are examined in this article, along with a detailed comparison of the government oversight agencies, annual disclosure forms and member access to union financial records.     

Freedom of Association, Freedom of Contract, and the Right-to-Work Debate

The debate over union security arrangements is often presented as involving irreconcilable goals and values. Supporters of union security typically stress their importance to the union’s organizational strength and workers’ welfare. Right-to-work supporters, who favor banning such arrangements, typically emphasize employee freedom and choice. Our approach involves a unique comparison of both perspectives, which shows that neither perspective is completely compatible with safeguarding freedom. We therefore advocate reconciliation based on compulsory worker representation, which preserves the best freedom-enhancing properties of each perspective.     

Union security rights at the polls: A call for modeling right-to-work voting

From 1944 to 1986, 19 states held 27 referendums on right-to-work legislation, with 22.5 million people voting on the proposals. Despite its prominence as a public issue, most research on right-to-work laws focuses on their industrial relations impacts, and not on employees’ individual rights to refrain from joining unions or those same employees’ responsibilities to support their bargaining unit representative. Nor has there been any research on what citizen groups determine those rights and responsibilities in a right-to-work referendum. This study explores a potential operational model of anti-right-to-work voting with a multiple regression analysis of Missouri’s 1978 right-to-work election results, and hopes to serve as a stimulus to additional research on these particular dimensions of the right-to-work issue.     

Temporary workers: Employee rights and employer responsibilities

As the number of temporary workers in the U.S. has increased dramatically over the past ten years, so, too, has social policy concent over the rights of temporary employees in the workplace and the responsibilities of employing organizations to them. This article first reviews the extent to which temporary workers can be considered “employees” of organizations and thereby be extended the same rights and protections as permanent, full-time employees. Then, the article reviews the current state of case law on the most salient legal issues pertaining to the treatment of temporary workers: discrimination, pay and fringe benefits, worker’s compensation, occupational safety and health, and union activity. The article concludes with the managerial implications of current labor law for compliance with legislative and judicial mandates.     

Employee Moral Rights: Recognizing Their Implicit Financial Investments in the Firm

The literature on employee (moral) rights has been limited to workplace human rights. This essay focuses on Employee Moral Rights defined as the moral claims individuals are entitled to due to their role as employees. Noting they make significant (although implicit) financial investments in the firm they work for, this essay argues dedicated employees should be treated as financial investors, which implies dedicated employees have the moral right to (1) be treated as every other financial investor; (2) share in the firm’s profits; (3) timely, accurate, and sufficient disclosure of significant information; (4) protection from senior managers’ abusive self-dealing; and (5) mechanisms to protect their financial investment including fair severance payments and effective pension protection.

高校工会工作坚持以人为本的思考

坚持和体现以人为本的根本理念,是由工会组织的性质与特点决定的,也是工会组织全面履行自身职能的基本要求。高校工会坚持和体现以人为本的根本理念,应注重强化教职工的主体地位,着眼于促进人的全面发展,满腔热情地服务于教职工,切实维护广大教职工的合法权益,努力为教职工营造和谐的校园环境。     

Union Mergers: The New Interest and Some Old Questions

When the merged union UNITE HERE was recently torn apart by internal dissent, the labor movement’s attention turned to some longstanding questions about how union mergers are negotiated, why some fail and others succeed, how members are affected by merger, and how the big, diverse unions created by mergers—the super-unions—manage to stay intact. This article addresses these questions, arguing throughout that little is actually known about the union merger process and outcomes. In doing so, it also suggests that some union mergers, such as the one forming UNITE HERE, may not always make sense and that bigger unions created by mergers are not necessarily better unions.     

企业工会职能建设创新探讨

为了提高服务职工的质量,维护职工群众的切实利益,企业工会需要做好本职工作,创新工作模式。为此,本文从企业职工的民主权利、切身利益、素质、身心健康、基本利益五个方面进行分析和研究,进而为企业工会职能建设奠定基础和提供保证。     

Arbitrators’ characteristics and decision-making records,gender of arbitrators and grievants,and the presence of legal counsel as predictors of arbitral outcomes

Labor arbitration helps define employee and employer rights and responsibilities. Evidence indicates that the advocates at arbitration tend to concern themselves with issues unrelated to the facts of the case or to the rights and responsibilities of the parties involved. More specifically, before the hearing, management and union advocates often dwell on issues such as the importance of the arbitrators’ personal characteristics and their decision-making history, the likely effects of the gender of arbitrators and grievants, and whether the presence of legal counsel impacts the arbitral outcomes. The purpose of this study is to examine whether these non-case-related factors actually can be associated with differing awards by arbitrators. This study may be the first in which the arbitrators’ decision-making history (award orientation) is a primary issue. Of all the issues studied, the arbitrator’s disciplinary award orientation is the only one with a consistent impact on arbitral outcomes. We conclude that the energy and resources expended by the advocates concerning non-case-related issues would be better spent in preparing their cases for arbitration and in examining the potential impact of arbitration on the rights and responsibilities of management and its employees.     

深入学习实践科学发展观推动高职院校团学工作上水平

深入学习实践科学发展观，是解放思想、深化改革、解决新时期学院团学工作所面临问题的必然要求，是推动学院团学工作上水平的重大举措。文章就开展学习实践科学发展观活动的重大意义、现实紧迫性以及如何结合实际努力践行科学发展观进行探讨。     

中国特色社会主义工会发展道路与高校工会的工作创新

坚定不移地走中国特色社会主义工会发展道路,深入了解国内外和高校新动态,认真研究学校和教职工的实情,创新工会工作观念,加大工会思想宣传工作力度,创新维护教职工合法权益机制,推动高校民主政治建设,创新工会自身建设机制,开创高校工会工作的新局面。     

加强基层工会会计管理的探讨

工会会计作为上级工会财务制度的执行者和本单位工会财务工作的管理者,其财务活动的规范性和有效性将直接关系到全市工运事业的整体发展。结合我市各级工会财务工作的现状、存在问题,就如何提高会计工作管理水平做粗浅探讨。     

Union authorization card signatures and union certification election vote

One stage of the union organizing process involves the legal requirement that at least 30% of the employees in a potential bargaining unit express a desire for union representation by signing union authorization cards. Beyond the necessary legal requirement, do the data generated by card signing provide a potentially valuable source of information that may be useful to the union organizer in formulating campaign tactics? In addition, do authorization cards provide a sufficiently valid basis for establishing bargaining unit recognition as is the case in Canada? In order to explore these possibilities, the relationship between card signing behavior and certification vote in six union representation elections is examined. Although card signing and vote for certification are significantly related, overall results indicate that relying on union authorization card data as an indicator of vote at the individual level is questionable.     

Putting a Big Chill on a “Big Hurt:” Genuine Interest in Employment of Salts in Assessing Protection Under the National Labor Relations Act

As union membership has continued to decline steadily in the US, union organizers have become more creative and vigilant with their organizing strategies. Chief among these strategies has been “salting,” a process by which unions attempt to organize employees from the inside rather than the outside. The Supreme Court has ruled that, under the National Labor Relations Act, “salts” cannot be discriminated against solely on the basis of their status as salts. This paper examines employer responses to resist salting efforts, including a recent decision by the National Labor Relations Board, which redefines the landscape under which salting activities can be conducted and considered protected activity.     

新形势下企业工会工作实效性初探

新形势下企业工会工作必须坚持"促进企业发展,维护职工权益"的原则,围绕企业健康发展、维护职工合法权益来确定工作目标和重点。文章就实际工作中企业工会工作如何找准工作切入点、增强工作实效性、做好"双维护"进行了探讨。     

非公有制企业工会维护农民工权益的困境与出路——基于法视角的分析

在现有农民工权益保护体制下,工会维权责无旁贷。但目前非公有制企业的工会陷于监督缺失、维权乏力甚至"不在场"的困境之中。非公有制企业工会维护农民工权益的出路在于:进一步完善工会法制,确立非公有制企业工会"农民工权益代表者和维护者"的角色,将农民工组织起来,构建切实维权的体制。     

Corporate environmental reporting: Are French firms compliant with the Task Force on Climate Financial Disclosures' recommendations?

This article deals with the practices of French corporate environmental disclosure with a focus on climate-related risks. In particular, it aims to analyse the compliance of CAC 40 firms with the recommendations of the Task Force on Climate-related Financial Disclosures (2017), an international initiative made up by Financial Stability Board to enhance financial transparency. On the basis of a content analysis of firms' reference documents spanning 2015–2018, we constructed the Climate Compliance Index (CCI) to evaluate whether firms disclose information on climate risks and opportunities about governance, strategy, risk management and metrics. Our results highlight a gradual increase of the CCI despite disparities across sectors and management areas. The content analysis allows us to develop a set of indicators frequently reported by domain and to identify and define climate risks and opportunities and their financial impacts per sector, which is a first step to improve the disclosure of non-financial information.     

Profiles of ideological and instrumental union bonds: a test in the U.S. and Ghana contexts

Abstract

Configuration or profile of commitments, a person-centered approach, is one of the approaches that have gained a foothold in the commitment research. The importance of this approach to commitment research is the identification of groups that share similarities on a set of commitment constructs. However, profile research on bonds (attachments) to the union is rare. The purpose of this study was to investigate the typology of union profiles based on the ideological and instrumental bonds and to determine if different national settings will lead to discernible patterns of union profiles in the different contexts. The study also seeks to validate the emerged profiles by their association patterns with culture, economic and citizenship behaviors in the union. A field investigation of unionized employees in multiple unions revealed a four-cluster solution in both US and Ghana settings. Profiles explained meaningful variation in psychological collectivism and citizenship in both settings. However, profile differences were only observed for economic dependency for the Ghana sample but not that of the U.S. The theoretical and practical implications of the study are discussed.     

以科学发展观谈企业工会工作的开展

随着社会的发展,企业改革不断深入,企业工会工作也面临着新情况、新问题。文章简要概括当前企业工会工作开展过程中遇到的主要问题,并从科学发展观的角度分析和寻求解决办法。     

物流共同化联盟

近年来，物流业逐渐发展起来，但在我国很大部分的物流企业都还是中小型企业，服务质量差、资金少、服务范围有限。而作为解决这些问题的最佳方案就是建立物流共同化联盟。本文建立了一个物流共同化联盟的模型及提出了联盟的发展方向和现存的一些问题，同时举了一个实例来说明．