重庆印象

<正>今年7月1日,我与其他89名美中友谊和平志愿者一起来到中国,虽然有点疲劳,但还是对即将开始的培训非常期待。我们花了很多时间学习中文,学习中国文化和如何在中国教学。我们一直都在焦急地期待着自己会被安排到哪,终于在8月份确定下来。也正是这一天,我知道了在未来两年我将在重庆工作和生活。老实说,最初我还是不太确定。对于生活在这样一个大城市有点紧张。但是不管怎样,来到重庆的第一天感觉非常舒服,就像在自己家一样,这是一个美好的开始。     

莱昂内尔&#183;津苏理论家？实干家？

在2009年夏天一举成为法国著名并购公司PAI掌门人的莱昂内尔&#183;津苏,正在用实际行动一点点平复从未间断的质疑声。     

THE LABOUR MARKET IMPACT OF THE UK DISABILITY DISCRIMINATION ACT: EVIDENCE FROM THE REPEAL OF THE SMALL FIRM EXEMPTION

This paper uses data from the Quarterly Labour Force Survey in the UK (1997–2006) and changes in the coverage of the Disability Discrimination Act (DDA), that result from the removal of the small firm exemption, to assess the labour market impact of the legislation. The data support a narrowing of the employment gap between the disabled and non‐disabled over the post DDA period. However, the evidence based on small firms does not support this being a direct result of the employment provisions of the DDA.     

Crossing the Tracks? Trends in the Training of Male and Female Workers in Great Britain

A small number of recent empirical studies report the intriguing finding that the ‘advantage’ in training incidence previously enjoyed by men has been reversed. The present article explores the sources of this gender differential using Labour Force Survey data, updating previous British studies and providing further insights into the above phenomenon. The results suggest that the greater part of the gender ‘gap’ derives from differences in characteristics, among the most important being occupation, industry and sector. However, the increased training incidence among females over time is not explained by changes in characteristics and suggests preferences for training may have changed.     

Boots的美丽新世界

在大众还在争论此轮经济危机是呈U型趋势、W型趋势,亦或是L型趋势时,有些企业已经用实际行动证明它们已爬出谷底,迈进了崭新的世界。     

如何建立良好的银企伙伴关系

充满挑战的经济环境带来的长期结果是正面的,银行对企业将不再只是服务提供商,而是基于共同目标的伙伴,双方对彼此的需求和限制要有清晰的认识。金融危机过后,银行与企业关系的重要性一直是大家讨论的重点。帮助企业度过好年景很容易,然而只有在困难时期,银行为企业提供支持才更为关键。     

Collusive Bidding in Hostile Takeovers

Bidders in hostile takeovers have colluded in five separate instances. It is found that these collusive agreements did not affect the target's price significantly. A model is developed to explain this observation. A welfare analysis indicates that a positive probability of cartel formation can be socially beneficial and may or may not be beneficial to the target's shareholders, depending on the process generating takeover attempts. This sheds light on the existing policy debate concerning regulations of collusive agreements. An analysis of the existing case law is provided, which indicates that such collusive arrangements are legal at present.     

Tax accounting principles and corporate risk-taking

We analyze the role of business taxation for corporate risk-taking under different accounting principles (such as mark-to-market, lower-of-cost-or-market and historical cost). We demonstrate that conservative accounting may imply incentives to overinvest in risky assets. However, with imperfect loss offsets, the mark-to-market principle penalizes risky investment whereas more conservative accounting leaves the risk choice unaffected.     

Are high‐performance work practices (HPWPs) enabling or disabling? Exploring the relationship between selected HPWPs and work‐related disability disadvantage

We develop the organizational characteristics element of Stone and Colella's (1996) framework by drawing on the Ability–Motivation–Opportunity (AMO) model to assess the relationship between high‐performance work practices (HPWPs) and work‐related disability disadvantage. We develop competing “enabling” and “disabling” hypotheses concerning the influence of selected HPWPs (competency testing, performance appraisal, individual performance‐related pay, teamworking, and functional flexibility) on disabled relative to nondisabled employees. An empirical assessment of these competing hypotheses using matched employer–employee data from the nationally representative British Workplace Employment Relations Study 2011 reveals a negative relationship between these HPWPs when used in combination and the proportion of disabled employees at the workplace, although this relationship disappears in workplaces with a wide range of disability equality practices. While disabled employees report lower work‐related well‐being than their nondisabled counterparts, we find limited evidence that this is associated with the presence of HPWPs.