Employment law and The European Community: review article

Book reviewed in this article: Business Transfers and Employee Rights John McMullen Butterworths Harmonization and Hazard: Regulating Workplace Health and Safety in the European Community Robert Baldwin and Terence Daintith (Eds.) EC Social Policy and 1992: Laws, Cases and Materials Union of Parts: Labor Politics in Postwar Germany Kathleen A. Thelen The Power to Manage? Employers and Industrial Relations in Comparative Historical Context S. Tolliday and J. Zeitlin (Eds.) Trouble on Board: The Plight of International Seafarers Paul K. Chapman (Introduction by Clifford B. Donn) Markets, Firms and the Management of Labour in Modern Britain . Howard Gospel Hard Cheese: A Study of Hotel and Catering Employment in Scotland Ian R. Macaulay and Roy C. Wood Working Miracles: Experiences of Jobs and Childcare Usha Brown and Louise Tait Scottish     

Measures of the Timeliness of Earnings

We explore relationships among four measures of ‘timeliness’ in the financial accounting research literature: the Ball and Brown (1968) measure; Dyer and McHugh's (1975) reporting lag; the Khan and Watts (2009) measure; and the Beekes and Brown (2006) measure. There are good reasons why the measures might be related and also why they might differ. Thus we examine the extent to which they are empirically related, using data for a sample of Australian companies over the period 1994 to 2005. Overall, we find the four measures share a common label, ‘timeliness’, but not much else.     

Towards Authenticity: A Sartrean Perspective on Business Ethics

Taking a Sartrean existentialist viewpoint towards business ethics, in particular, concerning the question of the nature of businesspersons’ moral character, provides for a dramatically distinct set of reflections from those afforded by the received view on character, namely that of Aristotelian-based virtue ethics. Insofar as Sartre’s philosophy places human freedom at center stage, I argue that the authenticity with which a businessperson approaches moral situations depends on the degree of consciousness he or she has of the various choices at stake. Finally, I consider some practical changes in business ethics education, managerial decision-making, and business organizations that Sartrean reflections might prompt.     

Endogenous Games and Mechanisms: Side Payments Among Players

We characterize the outcomes of games when players may make binding offers of strategy contingent side payments before the game is played. This does not always lead to efficient outcomes, despite complete information and costless contracting. The characterizations are illustrated in a series of examples, including voluntary contribution public good games, Cournot and Bertrand oligopoly, principal–agent problems, and commons games, among others.     

A methodology for the assessment of ridesharing program benefits and impacts

Due to the increased cost and decreased availability of energy, many cities are developing experimental ridesharing programs. The evaluation of such public transportation programs often involves some form of benefit/cost analysis. In this paper we review a methodology proposed by Wagner for calculating ridesharing program benefits. We propose a modification for calculating vehicle-miles reduction and suggest a survey instrument for collecting the appropriate data. In addition, we present a surrogate measure which is simpler to compute and allows sensitivity analysis for incorporating certain intangible factors. Data from a survey conducted in the Greater Cincinnati area is used to illustrate the calculations. The results can be useful in evaluating other ridesharing programs.     

'Good and Bad'

If it's not good for something, then it's good for nothing. The Director of the Centre for Business and Professional Ethics at the University of Leeds continues her examination of basic terms frequently used in business ethics.     

Dimensions of Performance Effectiveness In High-Involvement Work Organisations

Sharon Parker, Sean Mullarkely and Paul Jackson, who are researchers in the MRC/ESRC Social and Applied Pyschology Unit at the University of Sheffield, draw on detailed case study evidence to consider the substantial changes to the shop floor roles entailed in high involvement work organisations. They argue that specification of the performance requirements of such roles will facilitate employees taking on appropriate behaviours, reduce role confusion, and enable consistency in human resource practices. They discuss the use of repertory grids to explore the models of effective performance held by production managers and derive nine critical dimensions of shop floor employee performance from the analysis. These contain specific behavioural examples and are grouped around four higher-order dimensions: ‘process ownership’, ‘social skills’, ‘personal style’, and loss prevention’. These dimensions form the basis of a broader specification of the skills, knowledge and general orientations required by shopfloor employees in high involvement roles.     

Local Government as Efficient Government

What is the proper role of local government? Professor P.M. Jackson of Leicester University argues that local government deserves more support it gets. It can operate as a valuable counterweight to the centralising tendencies of national government.