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51.
Drawing on strategic choice theory, we investigate the influence of CEO leadership styles and personal attributes on the implementation
of organizational diversity management practices. Specifically, we examined CEO transformational and transactional leadership
in relation to organizational diversity practices and whether CEO social values and age may moderate these relationships.
Our results suggest that transformational leadership is most strongly associated with the implementation of diversity practices.
Transactional leadership is also related to the implementation of diversity management practices when either CEO social values
or age are relatively high. These findings extend previous work examining predictors of diversity management in organizations
and highlight the central role that organizational leaders may play in the successful implementation of these practices. 相似文献
52.
We study the labor market effects of realignment in fixed bilateral exchange rates, such as China's peg to the US dollar. We employ the open economy model by de Melo and Robinson to identify the core parameters of the real, trade side of the economy driving the unemployment effects of bilateral exchange rate realignment. A small open economy version of the model is explored analytically and a large multicountry version numerically. Analytics in the small open economy model show that unemployment effects of adjusting of a bilateral peg hinge on the fraction exported to and imported from the trading partner. A larger fraction exported to and a smaller fraction imported from the trading partner make it more likely that revaluation of a trading partner's currency has beneficial effects. Numerics in the large economy model show that Chinese revaluation can generate both positive and negative unemployment effects depending upon underlying parameter values. Adverse unemployment effects can go along with an improving trade balance. 相似文献
53.
Wage flexibility is usually defined as the responsiveness of wages to market disequilibrium. But market disequilibrium can
be defined in different ways. One can accept a non-Walrasian definition of equilibrium, the market being in equilibrium when
agents have no incentive to change their decisions, even if a change of wages can improve their position. To study the behavior
of wages as an equilibrating variable, it is appropriate to consider Walrasian demand and supply functions, in which wages
are allowed to move in each period in a direction to restore equilibrium between Walrasian demand and supply, even when agents
experience restrictions and take notice of these restrictions when making decisions. The degree of wage flexibility is most
often measured as the amount of equilibrating change that took place in a certain period. In most wage equations wage flexibility
is measured by the coefficient of the unemployment variable, which links the equilibrating change in the wage variable to
the degree of market disequilibrium. The equalization of market disequilibrium with unemployment poses some problems.
The authors wish to thank Freddy Heylen of the University of Gent for helpful comments. 相似文献
54.
What Makes the Personal Income Tax Progressive? A Comparative Analysis for Fifteen OECD Countries 总被引:1,自引:0,他引:1
In this paper, we explore the roles of tax credits, rate structures, allowances and deductions in determining the overall progressivity of net income tax liabilities in fifteen OECD countries. Three clusters emerge: (i) the rate-structure countries, Australia, France, Italy, the Netherlands and Spain, where the rate effect is the dominant (but not the only) source of progressivity of gross and net tax liabilities; (ii) the allowance countries, the English-speaking countries other than Australia, where allowances are the dominant source of progressivity; and (iii) the mixed structure countries, Belgium, Finland, Germany and Sweden, where roughly half of the progressivity of gross tax liabilities is attributable to the rate structure. 相似文献
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Eddy Lee 《World development》1977,5(4):279-289
This paper compares the pattern of change in the size-distribution of incomes in Sri Lanka and Malaysia and attempts to explain these changes. It also uses these case studies to illustrate some weaknesses in the ‘orthodox’ view, derived from cross-section analysis, of the relationship between economic development and income distribution in developing economies. 相似文献
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Review of Accounting Studies - Firms often include summaries with earnings releases. However, manager-generated summaries may be prone to strategic tone and content management, compared to the... 相似文献