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391.
Conflicts between the work boundaries established by union contracts and management's interest in efficient work flows have increased sharply as new technology and new management practices make traditional divisions in the organization of work obsolete. We use concepts from organizational theory to examine these conflicts and an innovative attempt to resolve them by defining union boundaries not on the basis of tasks performed, but rather on the basis of employment; the union contract applies to specific workers instead of job titles. This system provides greater flexibility and autonomy for employees, and the results of an attitude survey suggest that it is strongly preferred by workers who feel constrained by traditional union contracts. 相似文献
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Earnings Management? The Shapes of the Frequency Distributions of Earnings Metrics Are Not Evidence Ipso Facto 总被引:8,自引:0,他引:8
We provide evidence that the shapes (particularly around zero) of the frequency distributions of earnings metrics examined in the extant earnings management literature are affected by (1) deflation (using, for example, price or market capitalization), (2) sample selection criteria that lead to differential inclusion/exclusion of observations to the left of zero versus observations to the right of zero (implicit in studies focusing on firms followed by I/B/E/S and explicit in studies partitioning on a variable differing between loss observations and profit observations), (3) differences between the characteristics of observations to the left of zero and observations to the right of zero (such as market pricing and analyst optimism/pessimism), or (4) a combination of these factors. Since the shapes of the frequency distributions of earnings metrics at zero are likely due to one of the above effects, we conclude that the shapes cannot be used as ipso facto evidence of earnings management. 相似文献
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In Leachman et al. (2005) we use the multicointegration approach to test for sustainable fiscal budgeting processes in a stochastic setting in 15 industrialized countries. In this paper, we extend the analysis in order to rank these same countries as well as an additional three, according to the degree to which their budget processes are sustainable. Rankings are related to theories regarding the political economy of budget deficits. Evidence clearly indicates that fiscal performance is better where fiscal budgeting institutions are strong. Additionally, we find that in conjunction with fiscal strength, greater degrees of federalism positively affect intertemporal budget management. 相似文献
396.
Globalization has precipitated a major restructuring of the world's ports and brought in its wake a marked deterioration in dock workers’ terms and conditions of employment. Many trade unions have found it difficult to protect their members’ interests against this international “race to the bottom,” most notably in those countries where dock labor has been historically poorly organized but also where industrial restructuring has been used as a vehicle to de‐unionize the industry. Other unions have been more successful, either by working in concert with private employers and public port authorities or by mobilizing their membership to contest and contain the process of industrial restructuring. 相似文献
397.
PETER J. STEMP 《Australian economic papers》2006,45(4):333-342
The dynamic properties of continuous‐time macroeconomic models are typically characterised by having a combination of stable and unstable eigenvalues. In a seminal paper, Blanchard and Kahn showed that, for linear models, in order to ensure a unique solution, the number of discontinuous or ‘jump’ variables must equal the number of unstable eigenvalues in the economy. Assuming no zero eigenvalues and that all eigenvalues are distinct, this also means that the number of predetermined variables, otherwise referred to as continuous or non‐ ‘jump’ variables, must equal the number of stable eigenvalues. In this paper, we investigate the application of the Blanchard and Kahn results and establish that these results also carry through for linear dynamical systems where some of the eigenvalues are complex‐valued. An example with just one complex conjugate pair of stable eigenvalues is presented. The Appendix contains a general n‐dimensional model. 相似文献
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