DIFFÉRENCE DE SATISFACTION DANS L'EMPLOI ENTRE SECTEURS À BUT LUCRATIF ET À BUT NON LUCRATIF: LE RÔLE JOUÉ PAR LES CARACTÉRISTIQUES D'EMPLOI

RÉSUMÉ ** :  Cet article cherche à estimer, pour un échantillon issu de sept pays européens, le différentiel de satisfaction dans l'emploi entre les secteurs à but non lucratif et à but lucratif, et à en examiner les causes. La richesse des données utilisées permet, contrairement aux études antérieures, de prendre en compte les différences de caractéristiques d'emploi entre les deux secteurs. Les résultats obtenus révèlent que la plus grande satisfaction dans l'emploi des salariés du secteur à but non lucratif résulte principalement de caractéristiques mesurant l'autonomie et l'intérêt de l'emploi et d'une plus grande satisfaction vis-à-vis de leur autonomie et de la nature du travail qu'ils effectuent, éléments susceptibles de contribuer au développement de la motivation intrinsèque des salariés.     

Effective participative decision making: A joint responsibility for success

Much of the current research on participative decision making focuses on the increasing need for broad-based decision-making systems, on the different outcomes associated with different forms of participation, or on the problems associated with poorly managed participative decision-making systems. This article considers the responsibilities of employees who participate in organizational decision making and the responsibilities of employers who expect to share decision-making tasks. A Bill of Responsibilities for Employees and a Bill of Responsibilities for Employers are presented. Pitfalls associated with neglecting these responsibilities are discussed.     

Cuba—Is the “Special Period” Really Over?

Since 1989, Cuba has struggled to recover from the loss of Soviet trade and subsidies. The Cuban government dubbed the period between 1990 and 1994 A Special Period in Peacetime in recognition of the 35% decline in GDP. Instead of restructuring its economy, the Cuban government used a bandaid approach that permitted self-employment, raised prices, legalized the dollar, and decreased government subsidies of state enterprises. Although growth resumed in 1994, the Cuban economy never fully recovered to pre-1989 levels of GDP. This paper discusses the investment, trade, and production problems that continue to plague the Cuban economy.     

The use of Zostavax in Spain: the economic case for vaccination of individuals aged 50 years and older

Background Population aging brings up a number of health issues, one of which is an increased incidence of herpes zoster (HZ) and its complication, post-herpetic neuralgia (PHN). Zostavax vaccine has recently become available to prevent HZ and PHN. This study evaluates the cost-effectiveness of vaccination against HZ in Spain considering a vaccination of the population aged 50 years and older and comparing this to the current situation where no vaccination is being administered.

Methods An existing, validated, and published economic model was adapted to Spain using relevant local input parameters and costs from 2013.

Results Vaccinating 30% of the Spanish population aged 50 years and older resulted in €16,577/QALY gained, €2025/HZ case avoided, and €5594/PHN case avoided under the third-party payer perspective. From a societal perspective, the ICERs increased by 6%, due to the higher price of the vaccine. The number needed to vaccinate to prevent one case was 20 for HZ, and 63 for PHN3. Sensitivity analyses showed that the model was most sensitive to the HZ and PHN epidemiological data, the health state utilities values, and vaccine price used.

Conclusion Considering an acceptable range of cost-effectiveness of €30,000–€50,000 per QALY gained, vaccination of the 50+ population in Spain against HZ with a new vaccine, Zostavax, is cost-effective and makes good use of the valuable healthcare budget.     

Triple‐entry accounting with blockchain: How far have we come?

Although double‐entry accounting has been used for more than 600 years, today’s era of disruptive technological change utilising blockchain and FinTech has led to the emergence of another promising accounting method: triple‐entry accounting. This paper explores triple‐entry accounting, from its conception to the current state of play, using three case studies. We find that: (i) in a blockchain ecosystem, for some accounts, business entities will only need to perform a single entry internally and the opposite entry will be recorded in a public shared ledger; and (ii) triple‐entry accounting is a new and a more efficient way to address fundamental trust and transparency issues that plague current accounting systems. Triple‐entry accounting with blockchain, when properly implemented, can fundamentally improve accounting.     

REDUCING INEQUALITIES AMONG UNEQUALS

This article establishes an equivalence between four incomplete rankings of distributions of income among agents who are vertically differentiated with respect to some nonincome characteristic (health, household size, etc.). The first ranking is the possibility of going from one distribution to the other by a finite sequence of income transfers from richer and more highly ranked agents to poorer and less highly ranked ones. The second ranking is the unanimity among utilitarian planners who assume that agents' marginal utility of income is decreasing with respect to both income and the source of vertical differentiation. The third ranking is the Bourguignon (Journal of Econometrics, 42 (1989), 67–80) Ordered Poverty Gap dominance criterion. The fourth ranking is a new dominance criterion based on cumulative lowest incomes.     

Strategic human resource management: The evolution of the field

This review takes an evolutionary and chronological perspective on the development of strategic human resource management (SHRM) literature. We divide this body of work into seven themes that reflect the directions and trends researchers have taken over approximately thirty years of research. During this time the field took shape, developed rich conceptual foundations, and matured into a domain that has substantial influence on research activities in HR and related management disciplines. We trace how the field has evolved to its current state, articulate many of the major findings and contributions, and discuss how we believe it will evolve in the future. This approach contributes to the field of SHRM by synthesizing work in this domain and by highlighting areas of research focus that have received perhaps enough attention, as well as areas of research focus that, while promising, have remained largely unexamined.     

Tell me a story: Using creative writing in introductory accounting courses to enhance and assess student learning

Low student motivation, apprehension and anxiety towards accounting, and diversity in learning styles are a few incentives for employing non-traditional tools for teaching introductory accounting courses. Three modes of storytelling – fairy tales, fables, and poetry – are used in financial and managerial accounting courses to enhance and assess student learning. We find the storytelling exercises give us good insight as to whether students genuinely understand course content. Students indicate that storytelling helps them to understand accounting concepts and make the course more fun. Assignment outcomes have been used at conferences and campus events and have generated conversations about accounting beyond business faculty.     

Calculating the Candy Price Index: A Classroom Inflation Experiment

In this classroom experiment, students develop a price index based on candy-purchasing decisions made by members of their class. They use their index to practice calculating inflation rates and to consider the strengths and weaknesses of the consumer price index (CPI). Instructors can use the experiment as an introduction to the topic of inflation and how it is measured. The exercise also provides a concrete example of the sources of bias in the CPI, promoting discussion of the measures the Bureau of Labor Statistics has taken to reduce bias. The experiment, including follow-up discussion, fits into a 50-minute class period. The authors and other professors have used the exercise in introductory and intermediate macroeconomics courses, in classes of 10 to 135 students.