Codes of Conduct in Subcontracting Networks: A Labour Law Perspective

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law.     

Assessing the Effects of Certification Networks on Sustainable Production and Consumption: The Cases of FLO and FSC

Private governance approaches to foster sustainability have gained importance in recent years. The article focuses on such approaches that involve actors from different parts of the value chain, as well as consumers, labour unions, and NGOs. As these approaches rely on the certification mechanism to document the adherence to environmental and social standards, we refer to them as “certification networks.” The main objective of these networks is to realize more sustainable production and consumption patterns from within existing market structures. Concerning their impact on sustainability, however, existing research revealed mixed results. This raises the question, how to systematically assess the success of certification networks. Referring to debates on private governance, this paper proposes to consider structural–material (e.g., altered market and incentive structures) and regulative–normative effects (e.g., altered institutions). Taking this broader perspective, two cases are analysed: The Fairtrade Labelling Organization and the Forest Stewardship Council.     

论风险导向审计中的“风险”定位——兼论风险管理相关内部审计准则的修订

基于内部控制职能论,风险导向审计中的风险应该被定位为“企业全面风险”.风险导向审计既以全面风险管理为基础,又具有相对独立性.由于内部控制等同于风险管理,因此现行内部审计准则中的《内部控制审计》准则与《风险管理审计》准则应该合二为一.从层次上看,《内部控制审计》准则居于主导地位,而《经济性审计》、《效率性审计》、《效果性审计》和《遵循性审计》等准则居于从属地位.“3E”审计内生于内部控制审计之中.     

The Role of Integrity as a Mediator in Strategic Leadership: A Recipe for Reputational Capital

In the context of a crisis of confidence in executive leadership in corporate America, this paper examines the role of integrity as a mediator within strategic leadership and its impact on credibility in reputational capital. A tension can occur within strategic leadership between the elements of strategic planning and leadership vision. This tension can destroy the credibility of reputational capital unless strategic leadership is managed effectively. Integrity can be used as the glue providing for credible leadership vision amid a strategic perspective oriented to competitive pressures, thereby enabling strategic leadership to contribute to a sustainable competitive advantage. A strategic leadership audit is presented as a tool by which strategic leadership and reputational capital can be managed.     

Not Roadmaps but Toolboxes: Analysing Pioneering National Programmes for Sustainable Consumption and Production

The profusion of knowledge about the complexity of promoting sustainable consumption has led to calls to address the issue in a cross-cutting manner. This article discusses pioneering national sustainable consumption and production (SCP) programmes as tools for informed decision making. The analysis is based on a theory of three organizing principles for SCP policy: (1) deliberation, (2) efficiency and (3) sufficiency. These organizing principles protect and enact particular values and can be promoted in either a weak or strong manner. A comparison of three SCP programmes from Finland, Sweden, and the UK shows that different programmes emphasize somewhat different principles: programmes in the UK and Finland emphasize the efficiency principle, whereas the Swedish programme places considerable emphasis on promoting sufficiency, as well. Meanwhile, deliberation is well presented in all the programmes, but the countries apply it somewhat differently. On the whole, government commitment to the programmes is limited, and clear targets, timetables, and resources are mentioned only occasionally. Thus, rather than being credible roadmaps towards SCP, the pioneering programmes take the form of mixed toolboxes. The programmes contain many innovative and potentially effective proposals, but in responding to the challenges acknowledged in the programme documents, individual actors must bear heavy responsibilities. From this perspective, the pioneering SCP programmes also provide false reassurance and a means to outsource the promotion of SCP to non-government actors.     

The Changing Nature of Japanese Production Systems in the 1990s and Issues for Labour Studies

The authors discuss the changing character of production strategies and organizational arrangements at three leading Japanese automotive assemblers against a background of concern with the impact of work regimes upon employees. Innovations in production line organization are compared within and between the companies, and the argument advanced suggests that the attempt to ‘humanize’ work routines and procedures, by the leading company especially, has met with mixed results. Sornetimcs more ‘efficient’ technologies and forms of organization have been inhibited in the pursuit of ‘human-centred’ forms of work organization. Nevertheless, the article points up the considerable variations which exist both between and within Japanese companies and trade unions with respect to the understanding of the role played by labour.     

Issue Networks, Value Structures and the Formulation of Accounting Standards: An Exercise in Theory Building

This study is an exercise in theory building. It begins from the premise that current theory with respect to the setting of accounting standards is inadequate. We advance current theory by incorporating new ideas from sociology (issues network theory, see Heclo (1978, In: King A (ed) The New American Political System. American Enterprise Institute, Washington, DC, pp 87–124) and social psychology (values structure ideas drawn from Shakun (1988, Evolutionary system design: policy making under complexity and group decision support systems. Holden-Day, Inc., Oakland, CA). In doing so, we extend previous theorizing on the accounting standard setting process (e.g., triocracy theory). Issue network theory holds that groups with intellectual, ideological and economic interests have interests in, and may exert efforts to influence, policy adoption. It is a natural outgrowth of, and important extension to, triocracy theory. We draw on Shakun’s (1988, Evolutionary system design: policy making under complexity and group decision support systems. Holden-Day, Inc., Oakland, CA) Evolutionary Systems Design theory to elucidate a theory of motivation. We argue that complex motivational structures influence the behaviors of the parties to the accounting standard setting process. As part of this effort, we categorize the guiding terminal values, instrumental values and operational goals that guide participant behaviors. We draw on previous literature to document parts of the model.     

Labor Standards in the Global Economy: Issues for Investors

In the mid-1990s, global labour standards emerged as a new and important are of concern for socially responsible investors, especially with respect to investments in the "problematic" footwear, apparel, and toy industries. In this paper, I elucidate the primary areas of concern for investors and discuss a framework for evaluating firms' labor standards performance. In addition, I argue that today's sweatshop debates follow closely those of centuries ago, with the standard economic defense of low wage manufacturing on the one hand, and the activists' protests against poor conditions and wages on the other. An examination of this historical context reveals a promising middle ground in this ongoing debate.     

Towards a theory of Sustainable Communication in Risk Society: Relating issues of sustainability to marketing communications

There has recently been much discussion about a preferred ecological outcome for late capitalism to work toward, that is sustainable consumption. Related to this is a fundamental question, can business in Western industrial society (some now use the label risk society) be transformed into ecologically sustainable organizations? If we optimistically assume the answer to this question to be 'yes' how would these organizations communicate with the world in which they operate? This paper reports the author's application of a social constructionist approach to 'green' communicative acts and those responsible for them in an attempt to start answering such questions. In a qualitative empirical study of an environmental and social justice communications consultancy the social world of the people involved is explored as they interact with and communicative the issues with which they are concerned in risk society. A main research theme attempted to relate three issues of ecocentrism to what is known as marketing communications. In this respect the author has concentrated on a leading edge agency and four of its clients in the fields of animal, personal health and planet preservation. In the analysis the author lays the foundations for a new theory, Sustainable Communication, which can account for communicative acts, in any eco-discourse (Harris, 1996), that have issues of sustainability as their focal point. This process is then problematized for the reader in relation to capitalist organizations and the final discussion proposes that others, interested in this theoretical area, play with this notion of Sustainable Communication to help in its future development. In this respect the author proposes a fruitful allegiance between Critical Macromarketing and Sustainable Communication. Throughout the paper, especially in the section on 'building blocks', the author chooses to illustrate key points for the reader by drawing on data from the study.     

Negotiation for Cooperation in Logistics Networks: An Experimental Study

This paper investigates the negotiation problem in a supply chain in which a supplier can realize cost savings if she reaches an agreement with a retailer to use the retailers accurate market data for production planning. We study the participants behavior in an asymmetric and a symmetric information scenario and model the experimental study as a reverse ultimatum game. The main finding is that the revelation of information in the game leads to higher payoffs for both parties and to a higher welfare.     

湖北小城镇可持续发展之路:绿色产业集群

众多专家认为内陆地区发展小城镇应该向沿海发达地区学习经验,即发展产业集群。然而,在研究和调查中发现,沿海等地区的小城镇在产业专业化发展的同时,伴随着严重的环境污染问题。因此,为避免湖北小城镇走"先污染再治理"这样的老路,同时兼顾经济的发展,分析大中城市污染转移的问题,能源供应紧张与资源利用率低的问题坚持"绿色产业集群"发展思路。     

Risk factors for injury in community-level football: a cohort study

We investigated the independent effect of commonly postulated risk factors on injury incidence in amateur football (soccer), using a prospective cohort design with follow-up over two seasons. A total of 1702 male and female players aged 13 years or older contributed information on 21,797 player-matches. Confirmed, were the effect of male vs. female sex (injury rate ratios (IRR) = 0.81, 95% confidence interval (CI): 0.67–0.97), older age (increasing IRR gradient), New Zealand European ethnicity (IRR = 0.87, 95% CI: 0.74–1.01), being taller (180–189 cm: IRR = 1.32, 95% CI: 1.06–1.63), previous injury (IRR = 1.32, 95% CI: 1.12–1.57), playing against medical advice (IRR = 1.24, 95% CI: 1.03–1.49), playing while recovering from injury (IRR = 1.40, 95% CI: 1.20–1.49), history of cigarette smoking (IRR = 1.27, 95% CI: 1.00–1.61) and time of season (IRR = 0.97, 95% CI: 0.96–0.98). Female, adult, non-European and taller players could be paid particular attention in injury prevention programmes. The need for effective injury management is reinforced. Adding physical conditioning to pre-season training may be required.     

黑龙江省旅游景区问题分析：体验、经营与可持续发展

游客的体验、景区的经营与区域的可持续发展相互关联、互相影响。黑龙江旅游景区的区域特点决定了其问题的多样性。无论游客的体验问题、景区的经营问题还是区域的可持续发展问题都应当是景区相关行政部门的关注点。在对待景区自然环境、文化发展、经营效益、信息完善、人员培训、风险防控以及市场发展问题时,从监督管理者向服务者的转变是景区相关行政部门问题导向的具体表现。     

中间产品贸易视角下中国融入东亚区域生产网络的影响研究

本文基于WWZ(2014)构建了中国吸收的东亚出口国中间产品增加值和加工贸易出口隐含的东亚出口国增加值指标,以此分别反映中国的东亚中间产品市场提供者和加工贸易出口枢纽作用。结果表明:1995-2011年期间,中国吸收的东亚中间产品增加值和加工贸易出口隐含的东亚增加值均呈波动性上升趋势;中国主要以中间产品市场提供者形式融入东亚区域生产网络,但重要性有所下降,而加工贸易出口枢纽地位尽管较低,但整体有所加强。中国吸收的日韩台(地区)增加值上升速度低于中国吸收的印尼增加值上升速度,且印尼对中国中间产品市场提供者的依赖性较高。但无论作为中间产品市场提供者还是加工贸易出口枢纽,中国在纺织业及纺织制品业等少数低技术行业对东亚经济体的影响有所减弱,在中技术行业和高技术行业对东亚各出口国的影响显著增强。     

Accounting for intermediates: Production sharing and trade in value added

We combine input–output and bilateral trade data to compute the value added content of bilateral trade. The ratio of value added to gross exports (VAX ratio) is a measure of the intensity of production sharing. Across countries, export composition drives VAX ratios, with exporters of Manufactures having lower ratios. Across sectors, the VAX ratio for Manufactures is low relative to Services, primarily because Services are used as an intermediate to produce manufacturing exports. Across bilateral partners, VAX ratios vary widely and contain information on both bilateral and triangular production chains. We document specifically that bilateral production linkages, not variation in the composition of exports, drive variation in bilateral VAX ratios. Finally, bilateral imbalances measured in value added differ from gross trade imbalances. Most prominently, the U.S.–China imbalance in 2004 is 30–40% smaller when measured in value added.     

Risk sensitivity in distribution channel partnerships: implications for manufacturer return policies

The manufacturer return policy is widely regarded as a means for channel partners to share risk. However, existing studies of this popular institutional practice use frameworks that assume risk-neutrality of all parties.This report analyzes how sensitivity to risk affects both sides of the manufacturer-retailer relationship under various scenarios of strategic power, and how these dynamics are altered by a return policy. A key finding is that the penalty for ignoring risk sensitivity can be substantial. This will suggest an informational motive affecting the use of return policies, a consequence of the potential difficulty of inferring another party’s risk sensitivity and the positive incentive for deception.