Taxation and income shifting: Empirical evidence from a quasi-experiment in China

China's new Corporate Income Tax Law was passed in March 2007 and took effect on January 1, 2008. It terminated the dual corporate income tax regime by removing the preferential tax treatments offered to foreign investment enterprises (FIEs) and unifying the corporate income tax regime for FIEs and Chinese domestic enterprises (DEs). This article uses a difference-in-differences approach to determine whether FIEs responded to the law by shifting income out of China. Employing the Chinese Industrial Enterprises Database from 2002 to 2008 to implement the analysis, we find that FIEs have responded to the law by shifting income out of China; the treatment effect for Hong Kong-Macau-Taiwan (HMT) investment enterprises is less negative than that for other FIEs, which implies that HMT investment enterprises might be less capable of shifting income across countries than other FIEs. The treatment effect by restricting the control group to State-Owned Enterprises (SOEs) is less negative than that by restricting the control group to Private-Owned Enterprises (POEs), which is consistent with the perception that SOEs might enjoy more favorable treatment from the Chinese government than POEs. All three findings are consistent with tax-induced income shifting, and hence we conclude that taxation plays an important role in income shifting activities.     

Organizational differences in managerial compensation and benefits in Chinese firms

More than two decades of economic reforms have brought profound changes in human resource management practices in both the state and non-state sectors in China. This study focuses on the impact of organizational factors on compensation and benefits for Chinese managers in state-owned enterprises (SOEs), publicly listed firms (PLFs), and foreign-invested enterprises (FIEs). The empirical investigation of 465 firms located in three major Chinese cities, Shanghai, Nanjing and Guangzhou, provides evidence that organizational factors, such as ownership, firm size, firm age, location and industrial sector, have significant impacts on the variances in Chinese managers' compensation levels, compensation structures and benefits. The trends in the development of compensation and benefits for Chinese managers are also discussed as the Chinese economy moves closer to a more globalized, highly dynamic economy after China's accession to the World Trade Organization in 2001.     

Predicting employee commitment and satisfaction: the relative effects of socialization and demographics

This study compared the relative influences of organizational socialization and demographic variables on job satisfaction and organizational commitment. Organizational variables were assessed by asking 193 Chinese employees in Hong Kong to evaluate socialization within their companies, namely: (1) training received; (2) understanding of the organization; (3) co-worker support; and (4) future prospects within their companies. Dependent variables were standard measures of (affective, continuance and normative) commitment and of satisfaction (with co-workers, pay, promotion, supervisors and the work). Results revealed higher correlations between the socialization measures and job satisfaction and commitment than between the demographic measures and the dependent variables. Although a few demographic measures had some predictive power, the regression analyses confirmed that the socialization variables were consistently stronger predictors of both satisfaction and commitment. Strategic implications for human resource management are discussed.     

An empirical study of human resource management policies and practices in foreign-invested enterprises in China: the case of Shenzen Special Economic Zone

Information about human resource management (HRM) practices in foreign-invested enterprises (FIEs) in China has been limited to studies involving a small number of cases. This study provides an empirical assessment of HRM practices used in 158 FIEs operating in Shenzen Special Economic Zone (SEZ) of the Guangdong Province in southern China. Results suggest that FIEs have moved away from centrally planned job allocation, life-time employment and egalitarian pay towards open job markets at management and non-management levels, contractual employment where pay and longevity are based on individual worker and company performance and compensation plans that recognize differences in skills, training and job demands. These practices seem to reflect the influence of the economic reform in China. Other aspects of HRM practices used by FIEs, such as approximate equality of pay for men and women, limited differences between management and non-management salaries and widespread provision of housing and other benefits for employees, seem to reflect the influence of the Chinese socialist ideology.     

The role of organizational culture in the relationship between leadership and organizational commitment: an empirical study in a Greek organization

The aim of this paper is to explore the nature of relationships between organizational culture and leadership behaviours in affecting employees' commitment to their work organization. Building on organizational commitment literature, this study used a survey methodology. Empirical evidence was obtained from 300 employees working in a large Greek service company. The analyses indicated that the culture orientations examined served as mediators in the relationship between leader behaviour and followers' affective and normative commitment to the organization. The findings also indicated that continuance commitment is a two-dimensional construct; the ‘personal sacrifices’ dimension was found to be related to organizational culture and transactional contingent reward. This research paper has key messages for practitioners contributing to the fields of commitment, organizational culture, leadership and human resource management.     

Examining the influence of servant and entrepreneurial leadership on the work outcomes of employees in social enterprises

Abstract

The present study examines the relative influence of two distinct leadership styles, servant leadership and entrepreneurial leadership, on the organizational commitment and innovative behavior of employees working in social enterprises. Analyzing data from 169 employees and 42 social entrepreneurs, we found that, although servant leadership was positively related to followers’ organizational commitment, the relationship between entrepreneurial leadership and organizational commitment was insignificant. In contrast, whilst we found evidence that entrepreneurial leadership was positively related to followers’ innovative behavior, the relationship between servant leadership and employees’ innovative behavior was insignificant. Our research contributes to the underdeveloped literature on leadership in social enterprises by exploring the relative effectiveness of different leadership styles (namely an entrepreneurial leadership style and a servant leadership style) in promoting follower work attitudes and behaviors in social enterprises. In addition, our research demonstrates the importance of leadership over and above followers’ individual differences such as pro-social motivation and creative self-efficacy.     

Profit-sharing and financial performance in the Chinese state enterprises: Evidence from panel data

This paper examines the effects of incentives in employee remuneration on financial performance in a sample of Chinese state-owned enterprises (SOEs) during the late 1980s and early 1990s. The estimates show that bonus payments as a form of profit-sharing between employees and the state have positive effects on both the total factor productivity and profitability of the sample SOEs. Moreover, the actual level of bonus payments is found to be lower than the optimal level which a competitive firm would set to maximise profits. These results suggest that profit-sharing introduced in Chinese state-owned enterprises as one of the centrepieces of economic reforms over the last decade has been effective.We wish to thank participants at the Seventh Annual Conference of the Chinese Economic Association (UK) in December 1995 and an anonymous referee for comments. The paper has also benefited from the comments by participants at the STICERD Lunchtime Seminar, the London school of Economics. The financial support from ESRC (grant no. L324253025) is gratefully acknowledged.     

Effects of personal characteristics on organizational commitment: evidence from Brazil's oil and gas industry

In 1997, Brazil's major energy company faced a loss of its monopoly as part of the country's structural reform. Many of its employees were recruited by new entrants to the oil and gas industry. In order to retain employees, the company initiated a multiyear planning process which included a redesigned human resource management model oriented to organizational commitment. This study examines the long-term influence of five employee personal characteristics (type of employment, job level, gender, education level and service time) on the affective, normative and continuance components of organizational commitment. The research was conducted in one of the company refinery and involved a questionnaire survey of all employees and interviews with senior managers. It was found that type of employment (company staff or contractor) had the greatest impact on affective and normative commitment, while service time and education level are the most significant contributors to continuance commitment. Gender and job level were found to have limited implication for commitment. The results demonstrate that the company response to structural reform had the long-term positive effect of binding employees to the organization.     

The differential effects of work- and family-oriented women-friendly HRM on OC and OCB: the case for single female employees in Hong Kong

Research on women-friendly HRM often presumes working women are homogeneous in their wants and needs of organizational support. Few such studies have examined how female employees of different marital and parental statuses might perceive women-friendly HRM differently. This study categorizes organizational womenfriendliness into two aspects, namely work- and family-oriented, and explores if the two types of organizational support are equally important to single working women who do not have children. The effects of work- and family-oriented women-friendly policies on their job attitudes and organizational behaviours were examined. It was found that workoriented policies had a positive impact on single female employees' level of affective commitment and altruistic behaviours. In contrast, family-oriented policies were positively related to continuance commitment. Neither of the two sets of policies had any effect on compliant behaviours. The results highlight the importance of a careful examination of the demography of the workforce in trying to devise effective women-friendly organizational strategies and HR policies.     

Job and organizational attitudes in relation to financial performance in Greek retail banking: an exploratory empirical investigation

In an attempt to contribute to satisfaction and commitment research, the current study explores the differential relationships that job attitudes (e.g. job satisfaction) and organizational attitudes (e.g. organizational satisfaction and organizational continuance commitment) may have with financial performance in Greek retail banking. A total of 331 employees completed the standardized questionnaires. Three sets of hypotheses were tested, investigating direct effects, mediation effects, and moderation effects. Findings suggest that financial performance yields increased levels of high-sacrifice continuance commitment, resulting in enhanced employee satisfaction – both with the job and the employing organization. Results are discussed, limitations are considered, and directions for future research are proposed.     

Intra-national variation in organizational commitment: evidence from the Chinese context

This study demonstrates how organizational commitment can differ at the sub-national level. We develop and test hypotheses based on levels of economic development and related shifts from collectivism to individualism. The data comprise 1017 retail employees drawn from two economically distinctly different parts of China. We find that organizational commitment is higher in ‘less economically developed’ regions. Affective and normative commitment (NC) negatively predicted turnover intentions, whereas continuance commitment related positively to turnover intentions. Unlike earlier findings using Western samples, this study finds the effect of NC on turnover intentions considerably stronger, suggesting that NC is more predictive of turnover intentions. As expected, our results indicate that continuance commitment is more predictive of turnover intentions in the ‘more economically developed’ regions.     

企业机械设备管理研究

机器设备在企业生产经营管理中有着非常重要的作用。文章研究了加强企业机械设备管理的重要作用,分析了我国企业机械设备管理存在的问题,提出了加强企业机械设备管理的主要措施。     

Strategic human resource management,firm performance,and employee relations climate in China

We examined strategic human resource management (SHRM) and human resource practices in the People's Republic of China to assess the impact of these practices on firm performance and the employee relations climate. We also tested whether firm ownership moderates the above relationships. Empirical results from a sample of Chinese firms from various industries and regions showed that the levels of adoption of SHRM and HR practices were lower in state‐owned enterprises (SOEs) than in foreign‐invested enterprises (FIEs) and privately owned enterprises (POEs). Both SHRM and HR practices were found to have direct and positive effects on financial performance, operational performance, and the employee relations climate. However, the moderating effect of ownership type was significant for financial performance only. © 2008 Wiley Periodicals, Inc.     

Examining the ‘black box’ of human resource management in MNEs in China: exploring country of origin effects

We examine the impact of HPWS on the attitudes and retention of Chinese employees in multinational enterprises (MNEs) operating in China. More specifically, we examine the extent to which the degree of HPWS and the impact of these practices differ according to the country of origin of the MNE. We surveyed a sample of 410 Chinese employees currently working in Western and Asian MNEs. The findings indicate significant ‘country of origin’ effects, where employees of Western and Asian MNEs perceive different levels of HPWS are in operation in their respective organisations. Employee trust, job satisfaction and affective commitment are all important factors in the retention of Chinese employees of MNEs, with high levels of commitment being the most significant factor. However, the relative impact of these factors on employee retention differs by country of origin of the MNE.     

Affective,Normative and Continuance Commitment: Can the ‘Right Kind’ of Commitment be Managed?

This study examines the multi-dimensionality of organizational commitment: affective, normative and continuance (including the sub-components of low perceived alternatives and high personal sacrifice), and how these are differentially related to a set of antecedents and consequences (i.e. turnover intentions, absenteeism and acceptance of change). The results, based on a sample of 505 Australian male fire-fighters, indicate that organizational commitment is best represented by the four-factors of affective, normative, low perceived alternatives and high personal sacrifice. In addition, employees experience different personal, job-related and environmental causes of commitment depending on whether they feel they want to, ought to, or need to remain with the organization. Further, not all facets of commitment enhanced organizational effectiveness, with affective being the most beneficial (i.e. employees are less likely to leave, be absent and are more accepting of change) and low perceived alternatives being the most detrimental (i.e. less accepting of change). The implications of these findings for the management of desirable forms of commitment are discussed.     

个人组织价值观匹配对新生代工作积极性的影响

论文基于社会认定理论、匹配理论以及计划理论分析了个人组织价值观匹配如何影响新生代员工工作积极性,并探索组织承诺在两者之间所发挥的作用。研究结果表明,当个人组织价值观匹配程度越高时,新生代员工工作积极性越高,且组织承诺在两者之间存在着中介的作用。此结论丰富了论文的相关理论,同时对企业提高新生代员工积极性有一定的参考价值。     

组织支持感对经理人知识转移的影响研究——情感承诺的中介作用

文章以企业中层管理者为调查对象,探讨了组织支持感、组织承诺与知识转移之间的关系。实证分析结果发现,组织支持感对知识转移有正向影响,情感承诺与持续承诺对知识转移也有正向的影响,情感承诺在组织支持感、持续承诺和知识转移之间起着部分中介效应。     

Time-based Experience and International Expansion: The Case of an Emerging Economy

Building on the organizational learning theory and international expansion process model, this paper examines the effect of time-based experience on multidimensional performance including return on equity, sales growth, competitive position, and asset efficiency of foreign-invested enterprises (FIEs) in an emerging economy (the People's Republic of China). The analysis, based on a recent survey of FIEs in China, demonstrates that time-based experience has a significantly positive effect on overall and individual dimensions of performance of FIEs. The underlying link between time-based experience and multidimensional performance is, however, moderated by the cultural distance between the host and home countries. Moreover, time-based experience moderates the positive impact of resource contributions, market commitment, and strategic innovativeness on venture performance.     

Linking rewards to commitment: an empirical investigation of four UK call centres

Rewards being an important component of exchange theory, this research examines relationships among frontline employees' perceptions of rewards (extrinsic and intrinsic) and the three components of organizational commitment (i.e. affective, normative and continuance). The investigation is conducted by the help of a large survey in four call centres of a major retail bank in the UK. The results of the study support the contentions of exchange theory, and highlight the significance of both extrinsic and intrinsic rewards to develop affective, normative and continuance commitment in call centre employees. This research also helps to identify the antecedents that develop each component of commitment. The findings of this research have key messages for practitioners, and contribute to the fields of HRM, rewards, commitment and exchange theory.     

人本主义理念下的员工情绪管理

人本主义理念下的情绪管理是指在尊重人、无条件积极关注人、培养自我实现感的条件下,不断观察员工的情绪变化,不否认不压抑真实情绪,分析负面情绪产生的原因,从组织层面和员工层面采取措施,增强情绪管理,从而营造一个和谐、向上的组织氛围,提高员工工作的积极性,激发员工工作潜能,最终达到企业效率的提升。