中国员工"工作/生活平衡"的理论框架

“:工作/生活平衡(work-lifebalance)”是全球人力资源管理领域的前沿课题。文章在对有关“工作/生活平衡”理论和实证研究的各种文献的综合回顾的基础上,提出了中国“工作/生活平衡”的理论框架。通过问卷调查,经过统计学方法的分析和检验,得出结论:发现中国员工面对的工作需求远大于世界很多国家,总体的“工作/生活平衡”状况不容乐观;中国员工老年亲属的支持作用相当显著,是中国“工作/生活冲突”的一个重要的缓和因素。     

The Emergence of Second‐Tier Auditors in the US: Evidence from Investor Perceptions of Financial Reporting Credibility

We examine changes in the association between auditor type (Big 4, Second‐Tier, and Other non‐Big 4) and perceived financial reporting credibility in the wake of events (e.g., Andersen's failure, the implementation of SOX, creation of the PCAOB, etc.) which led to significant growth in Second‐Tier client portfolios and increased scrutiny of Second‐Tier audit practices. Our results reveal that financial reporting credibility of Second‐Tier clients was lower than that of Big 4 clients and was indistinguishable from that of Other non‐Big 4 clients pre‐Andersen. However, post‐Andersen, we find that financial reporting credibility of Second‐Tier clients is higher than that of Other non‐Big 4 clients and is indistinguishable from that of Big 4 clients. We expect that our results will be of interest to regulators, both in the United States and in the European Union, who have expressed concerns about the current state of competition in the audit market, management and boards of directors that are contemplating switching to a Second‐Tier audit firm, and academics investigating quality differences among audit firm types.     

Appropriate statistical methodology for testing the efficiency of betting markets involving spread and totals

This paper compares the accuracy of commonly used tests of market efficiency and provides a recommendation for future research.     

Towards Economic Literacy

Following Fred Hankins's initial article on the approach to economics teaching in schools, two educational specialists involved in the 14—16 Project for school economics curricula, outline their approach to the fostering of economic literacy.     

Labour hoarding in a disequilibrium model of the Dutch labour market

Summary This paper presents a method to integrate labour hoarding into a disequilibrium model of the labour market. Disequilibrium indicators for the labour market that include labour hoarding are constructed. These indicators, being important determinants of policy multipliers with respect to employment, are found to be less volatile than the corresponding disequilibrium indicators for the goods market which are available from business surveys. The lower volatility reflects the role of labour hoarding as a buffer between actual and efficient employment levels. Our results indicate that labour hoarding in Dutch enterprises ranges from a minimum of 0.5 per cent of employment in early 1985 to a maximum of 7.0 per cent in 1975. Furthermore, the paper pays special attention to the modelling of mismatch unemployment and to the simulation results of an empirical disequilibrium macromodel of the Dutch economy.The authors thank M.M.G. Fase and two anonymous referees for their useful comments.