The proletarianisation of academic labour

This article looks at industrial relations changes, conflict and control in higher education, particularly among university academics. It suggests a tendency towards proletarianisation, and a focus on the academic labour process is useful in explaining growing conflict. An apparent HRM agenda and (reluctantly) increasing managerialism are forms, not causes, of change which is driven by funding pressures similar to those affecting other HE systems.     

What is the meaning of ‘talent’ in the world of work?

The ongoing confusion about the meaning of ‘talent’ within the world of work is hindering the establishment of widely accepted talent management theories and practices. The aim of this paper is to contribute to the literature on talent management by offering an in-depth review of the talent concept within the specific context of the world of work, and proposing a framework for its conceptualization. We group different theoretical approaches to talent into ‘object’ (i.e., talent as natural ability; talent as mastery; talent as commitment; talent as fit) versus ‘subject’ approaches (i.e., talent as all people; talent as some people) and identify dynamics existing within and between them, as well as implications for talent management theory and practice. Finally, we discuss different avenues for further research aimed at developing the talent—and consequently, the talent management—construct further.     

Quantity and quality of information and SME financial structure

We test whether the amount and/or quality of financial statement information affects the financial structure of small and medium-sized enterprises (SMEs). Belgian SMEs are used, because there are important differences in disclosure and audit requirements among them. Consistent with the traditional view that asymmetric or incomplete information restricts access to external funds, our results indicate that both the amount and quality of financial statement information are positively related to SME leverage. In addition, we find that leverage is positively related to asset structure, growth (prospects) and median industry leverage, and negatively related to firm age and profitability.     

郭俊的书画

郭俊，中国书画研究会副会长，中国工艺美术家协会会员，北京民族画院理事，重庆市美术家协会渝中区美协副主席。自幼酷爱书画。广求名师，师从四川美术学院杨富明教授，并得到著名画家苏葆桢、黄纯尧、水华、周北溪等先生的指教。作品继承传统，师法自然，风格别具，     

Reputation gaps and the performance of service organizations

Links between the reputation of organizations and their financial performance are intuitively attractive to assume, but often difficult to demonstrate convincingly. Gaps between employee and customer perceptions of corporate reputation have traditionally been associated with poor performance. In the context of service business and applying assimilation‐contrast theory, we hypothesize that the nature of such gaps will, in reality, have a differential effect on future revenue depending on the size and valence of the gap. The effects of small gaps should be assimilated by customers, but larger ones have a greater potential of creating a contrast effect resulting in significant increases or decreases in subsequent sales. In businesses where employees have a more positive view of the company reputation than customers, we hypothesize a growth in future sales, and where they have a relatively more negative view, a decline. We test the effects of what we label as reputation gaps in 56 business units drawn from nine service organizations and confirm our hypotheses. Among the implications of our findings are that managing reputation by elevating employee perceptions of a company's reputation above those perceived by its customers holds the potential to enhance future sales. Copyright © 2009 John Wiley & Sons, Ltd.     

Standardized Multinational Advertising: The Influencing Factors

Abstract

Advertising for multinational products uses standardization most often in strategy, less often in executions, and least often in language. This study's international sample of advertising agency executives considers creative impact the most important and pressure (from time, client, etc.) the least important reason to use some form of standardized advertising. Despite this, it is views on client pressure which explain most of the variance in views on future use of standardization. That is, those respondents who believe that client pressure is increasing also believe that overall use of standardization will increase. A separate sample of agency executives reinforced some of these findings, particularly the role of the successful, big idea and client pressure in making the decision to standardize. Copy research also plays a role in standardization recommendations, but it is not used as extensively as might be necessary.     

Time-consistent taxation in a dynastic family model with human and physical capital and a balanced government budget

Abstract .  This paper analyzes optimal, time consistent taxation in a dynastic family model with human and physical capital and with a balanced government budget. When tax revenue is used for publicly provided consumption or lump-sum transfers, leisure would be higher than its social optimum. Pareto optimal taxation requires taxing capital income more heavily than labour income and subsidizing investment at the same rate of the tax. Also, it requires either subsidizing labour at the same rate as a consumption tax or subsidizing consumption at the same rate as a labour income tax, and hence it is not a practical guide to policy. Further, a consumption tax, or equivalently a uniform income tax with investment subsidies at the same rate, can be improved on by taxing capital income more heavily than labour income.