Task Variation Within Occupations

This paper investigates trends in task usages within and between occupations, and the validity of assigning job task usages based on occupation code alone. Using data from the German Qualification and Career Survey, I assign analytical, interactive, and manual task usage levels to workers independent of their occupation. Task usages within occupation shifted nontrivially between the surveys considered, and individual characteristics such as age, education, gender, and hierarchical level differentially affect individual task usages and occupation‐mean task usages. Individual task usages are predictors of income, even when controlling for mean occupational task usages as well as worker and job characteristics.     

Accounting for Management and Managing Accounting: Reflections on Recent Changes in the UK

This paper uses data derived from interviews carried out in a number of UK companies to explore the extent to which management concerns are driven by accounting practices, and also how accounting practices are mediated by the views that managers have of the role of accounting. The paper also analyses accounts given by UK managers of the ways in which changes in accounting are being managed. Two specific issues relating to accounting change are examined: (1) the impact of new information technology on accounting change, and (2) the competition between accounting and alternative bodies of expertise as mechanisms for change. In studying accounting in the context of wider organizational change, the paper focuses on a number of distinct, yet related, themes: (1) management accounting’s power to reinvent itself; (2) the interface between management accounting practices and employee empowerment (as one example of ‘new’ management practices); and, (3) contradictions in using management accounting calculi to facilitate the ‘new’ organization.     

银行资产证券化选择问题

作为一种融资方式 ,资产证券化被银行用作流动性管理和资本管理的工具 ,本文建立了一个简单模型用以描述银行出于这种管理目的而进行资产证券化的选择问题。模型结果显示 ,随着流动性冲击相对于因信用冲击产生资本需求而增大 ,银行选择资产证券化融资方式的成本满足条件逐渐变得相对宽松。尽管资产证券化可以作为资本管理的一种工具 ,但是由于与附属债务融资相比同等数量的证券化只能降低部分资本需求因而其作用效果相对有限。如果证券化的是不良资产 ,由于银行要冲销不良资产损失致使证券化的成本条件相对变得更加严格。利用 1992年至 2 0 0 0年间美国银行控股公司的资产证券化数据对模型所得结论进行检验的结果显示 ,资产证券化数量的变化与流动性冲击紧密相随 ,说明证券化是一种流动性管理工具。我们没有发现支持证券化作为资本管理工具的经验证据。     

The skilled revolt against general unionism: the case of the BL Toolroom Committee

During the 1970s, the position of craft workers became increasingly acute: their traditional differentials over semi-skilled and unskilled workers were eroded to an unprecedented degree; and their privileged position within their trade unions was weakened. Here Hugh Scullion examines developments through a case study of the BL Toolroom Committee.     

The windshield method of questionnaire distribution: A viable alternative

A variety of data collection methods are available for survey research. Basic distribution techniques differ in cost, administrative ease, and characteristics of returns. The authors discuss the relative advantages and disadvantages of distributing questionnaires by placing them on the windshields of patrons' automobiles. This method of distribution appears to be preferred for certain types of shopper surveys.