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141.
The compliance model of employment standards enforcement: an evidence‐based assessment of its efficacy in instances of wage theft 下载免费PDF全文
Leah F. Vosko John Grundy Eric Tucker Mark P. Thomas Andrea M. Noack Rebecca Casey Mary Gellatly Jennifer Mussell 《Industrial Relations Journal》2017,48(3):256-273
This article critically assesses the compliance model of employment standards enforcement through a study of monetary employment standards violations in Ontario, Canada. The findings suggest that, in contexts where changes to the organisation of work deepen insecurity for employees, models of enforcement that emphasise compliance over deterrence are unlikely to effectively prevent or remedy employment standards violations. 相似文献
142.
Can Investors Identify Managerial Discretion in Corporate Social Responsibility Practices? The Moderate Role of Investor Protection 下载免费PDF全文
Jennifer Martínez‐Ferrero Óscar Villarón‐Peramato Isabel María García‐Sánchez 《Australian Accounting Review》2017,27(1):4-16
This paper analyses investors’ ability to identify if managers use corporate social responsibility as an entrenchment practice to conceal the risk of dismissal associated with managerial discretion and if this detection is determined by the level of investor protection orientation. Results based on an international database of 1949 companies show that investors and markets do not identify managerial entrenchment based on the promotion of sustainable practices, except when such entrenchment is developed by companies located in countries with strong investor protection. In these countries, investors identify and penalise such companies with lower financial performance. 相似文献
143.
The Impact of Austerity in the Framework of Corporate Rescue and the Rights of Workers in the EU: A Road to Recovery? 下载免费PDF全文
The financial crisis and the sovereign debt crisis have been attributed to a number of causes. Whether these are economic, social, cultural or legal, they are all by and large also political. The aim of this article is not to delve into the myriad of heated political arguments that continue to dominate the scene but to assess the impact of the financial crisis on the employment protection rights and the corporate rescue regimes in Greece, Portugal, France and the UK. In light of the crisis, the rights of the workforce have been severely compromised to afford financially troubled companies a greater opportunity to recover. In order to minimise the catastrophic impact of financial turmoil on their economy and society, all four jurisdictions introduced reforms to their labour codes and corporate rescue mechanisms, often in the name of austerity. This article will offer a snapshot of the changes and their effects and an assessment whether or not the reforms of pre‐insolvency regimes have operated as an effective embankment for the protection of social and economic welfare. The purpose of this piece is to shed a light on the changes that have occurred and that have affected employment rights in the domestic legal systems of individual member states, as influenced to some extent by the EU in its expectations of improvements to increase labour market flexibility, and whether corporate rescue mechanisms in individual member states are able to provide some counterbalance to the erosion of employment rights generally. Copyright © 2017 INSOL International and John Wiley & Sons, Ltd. 相似文献
144.
145.
“Business climate indexes” characterize state economic policies, and are often used to try to influence economic policy debate. However, they are also useful in research as summaries of a large number of state policies that cannot be studied simultaneously. Prior research found that business climate indexes focused on productivity and quality of life do not predict economic growth, while indexes emphasizing taxes and costs of doing business indicate that low‐tax, low‐cost states have faster growth of employment, wages, and output. In this paper, we study the relationship between these two categories of business climate indexes and the promotion of equality or inequality. We do not find that the productivity/quality‐of‐life indexes predict more equitable outcomes, although some of the policies underlying them suggest they might. We do find, however, that the same tax‐and‐cost‐related indexes that are associated with higher economic growth are also associated with increases in inequality. 相似文献
146.
The role of new media on teen sexual behaviors and fertility outcomes—the case of 16 and Pregnant 下载免费PDF全文
Jennifer Trudeau 《Southern economic journal》2016,82(3):975-1003
This article investigates the 2009 premiere of 16 and Pregnant as a shock to teen information sets and potential influence on sexual activity and fertility. The program, chronicling teen pregnancy and providing educational links on sex/contraception, began a continuing stream of teen pregnancy reality shows. My conceptual framework considers how such programs alter the expected (dis)utility or perceived risk of becoming pregnant. I test for differential effects across ages, state‐sex education requirements, and viewership levels in a quasi‐difference‐in‐difference framework that controls for confounding effects of coincident contraception policy changes, the economy, and downward trends in teen fertility. The results indicate that while fertility declined across all adolescents in the postperiod, there are stronger effects among young teens in states without sex education mandates and higher viewership. Supporting evidence from the National Survey of Family Growth shows increased hormonal contraception use in the postperiod for young relative to older teens. 相似文献
147.
The Costs and Benefits of Regulating the Market for Corporate Insolvency Practitioner Remuneration 下载免费PDF全文
Jennifer Dickfos 《国际破产评论》2016,25(1):56-71
The release by the Australian Treasury on Friday, 7 November 2014 of the Insolvency Law Reform Bill (ILRB) 2014 throws the spotlight once again on corporate insolvency law reform in Australia. Significantly, the ILRB 2014 identifies amongst its purposes two objectives with respect to Corporate Insolvency Practitioner (CIP) remuneration reform. Namely, to promote market competition on price and quality and improve the overall confidence in the professionalism and competence of insolvency practitioners. This paper considers whether the proposed CIP remuneration reforms outlined in the ILRB 2014 will effectively achieve these objectives. Where it is considered that reforms are misdirected, further changes, informed by UK insolvency reform proposals, are considered. 相似文献
148.
Shiyou Li Emeka Nwaeze Jennifer Yin 《Review of Quantitative Finance and Accounting》2016,46(3):633-660
Electric utilities face profit regulation tied explicitly to accounting data. Under existing rate structure, the utilities are required to provide periodic and specialized accounting reports for use in rate decisions. Consumer groups and opponents often criticize the rate structure alleging possible alteration of accounting reports by utilities to gain favorable regulation. Nonetheless, there is little empirical evidence supporting the allegation. This study investigates profit incentives for earnings management by utilities seeking rate increases. Specifically, this study investigates whether electric utilities proactively adopt profit-reducing actions before and during rate requests. The results are consistent with strategic use of accounting methods to reduce reported profits immediately before and during rate requests. The evidence supports the notion that utilities reduce profits just before and during rate reviews to relax regulatory constraints and improve profit opportunities. 相似文献
149.
Daniel Druckman Jennifer Martin Susan Allen Nan Dimostenis Yagcioglu 《Group Decision and Negotiation》1999,8(2):89-108
Results from statistical analyses of 30 cases of international negotiations supported Iklé's typology of negotiating objectives. The cases, sampled from the collection of Pew Case Studies in International Affairs, were distinguished in terms of five objectives: innovation, redistribution, extension, normalization, and side effects. In addition, a sixth objective was identified: negotiations concerning the creation of multilateral regimes. These cases focused on issues that surfaced on the international agenda during the 1980s. Each type had a relatively distinct profile based on such aspects of negotiation as the number of parties and issues, bargaining strategies, media exposure, stability of the process, and types of outcomes. The methodology contributes to the state-of-the art in comparative analysis and the results have implications for the development of middle-range theories of negotiation. They also contribute to practice, by enabling negotiators to evaluate future cases in terms of knowledge about past cases. 相似文献
150.
Jennifer L. Wang H.C. Huang Sharon S. Yang Jeffrey T. Tsai 《The Journal of risk and insurance》2010,77(2):473-497
This article investigates the natural hedging strategy to deal with longevity risks for life insurance companies. We propose an immunization model that incorporates a stochastic mortality dynamic to calculate the optimal life insurance–annuity product mix ratio to hedge against longevity risks. We model the dynamic of the changes in future mortality using the well‐known Lee–Carter model and discuss the model risk issue by comparing the results between the Lee–Carter and Cairns–Blake–Dowd models. On the basis of the mortality experience and insurance products in the United States, we demonstrate that the proposed model can lead to an optimal product mix and effectively reduce longevity risks for life insurance companies. 相似文献