如何准确把握OHSAS18001：2007的新要求

本文结合IS014001：2004新版标准要求的变化，解析新版OHSASl8001标准要求的变化。同时就组织和审核员如何理解和实施新版标准要求进行探讨。     

Resolving the conflict between clients’ privacy rights and employees’ equal employment opportunity rights

It is unlawful under Title VII of the Civil Rights Act for employers to discriminate against applicants or employees because of their sex unless sex is a bona fide occupational qualification (BFOQ). During the past two decades, a number of courts were asked to decide whether sex is a BFOQ for the purpose of protecting clients’ privacy rights (i.e., whether employers could insist that employees be of the same sex as their clients for those jobs which required employees to touch or view clients’ bodies in various stages of undress). This investigation examined relevant judicial opinions rendered throughout the United States to determine how the courts resolved this conflict between clients’ privacy rights and employees’ equal employment opportunity rights.     

On the Effects of Redistribution on Growth and Entrepreneurial Risk-taking

This paper investigates the effects of redistributive taxation on occupational choice and growth. We discuss a two-sector economy in the spirit of Romer (1990). Agents engage in one of two alternative occupations: either self-employment in an intermediate goods sector characterized by monopolistic competition, or employment as an ordinary worker in this sector. Entrepreneurial profits are stochastic. The occupational choice under risk endogenizes the number of firms in the intermediate goods industry. While the presence of entrepreneurial risk results in a suboptimally low number of firms and depresses growth, nonlinear tax schemes can sometimes compensate negative effects by ex post providing social insurance.     

会计教学中会计职业道德教育探析

近年来,由于忽视会计人员的职业道德教育,致使会计核算失实,会计信息失真,会计职业也陷入了严重的社会信任危机和价值危机。本文通过分析会计教学中会计职业道德教育的急迫性,对会计教学中会计职业道德教育的内容、教育方式以及会计职业道德教育对会计教师素质的要求提出一些粗浅的看法。     

综合经营：中国金融业的现实选择

我国金融业从分业经营走向综合经营，是迎接金融业开放挑战的现实选择。从美国、日本和我国台湾地区金融业综合经营制度的变迁中，可以看出其拥有许多共性。近年来，我国的银行业、证券业和保险业等开始突破分业经营的界限，通过以集团公司为主体的金融控股公司、以银行为主体的金融控股公司、战略联盟等模式开展综合经营。在当前的分业经营、分业管理体制下，应营造一个运作良好的制度环境，积极推进综合经营的发展。     

中国企业海外投资本地化雇佣中的职业流动与技能回报——基于东南亚国家的调查数据研究

基于东南亚国家118家中国企业852名东道国员工的一手调查数据，考察了中国企业海外投资本地化雇佣所面临的员工流动性与技能回报问题。研究发现，东道国劳动力在中国企业获得了高的认知技能溢价，但非认知技能溢价作用不明显。职业流动次数与技能积累表现为先增后减的倒"U"型关系；区分流动与不流动讨论职业流动与技能回报的关系发现，没有流动的东道国劳动力认知与非认知技能回报效应显著，流动过的劳动力非认知技能回报不明显。研究表明，过于频繁的流动会弱化技能回报的增长效应，适当的流动次数有助于东道国劳动者技能积累与技能回报的增长效应。     

美国以创新性区划促进可支付住宅发展的经验和启示

为满足中低收入家庭的居住需求,美国旨在推动可支付住宅建设的创新性区划得到了快速发展.创新性区划包括弹性区划、奖励性区划和包容性区划等多种形式,创新性区划的实施使美国地方政府在不扩大地方财政支出的前提下,有效增加面向中低收入家庭的可支付住宅的供给,缓解社会中存在的居住隔离状况.本文介绍了创新性区划的发展历程和实践情况,并分析了其所具有的积极作用以及面临的挑战.     

农户的用材林经营意愿——山东梁山镇的调查

基于山东省梁山镇200农户经营用材林意愿的调查,分析农户在耕地里种树与劳动力就业决策的关系,进而得出结论:农户家庭是一个最基本的经济组织,家庭成员劳动时间的配置影响农户就业形式的选择。由于经营用材林节约农业劳动时间,在耕地里种树使农户选择"务工兼农业"和"专业打工"就业形式成为可能。建议政府重视促进农村劳动力的就业工作,尊重农户的就业选择,处理好耕地利用问题。     

高校辅导员职业认同度的因素分析与管理建议

调查结果显示：年龄和入职年限对职业认同度的影响具有相似性,都呈现出“U”型曲线关系;学历差异对职业认同度无显著影响。男性对职业认同度低于女性。高职称者对职业认同度高于低职称者。造成辅导员队伍缺乏职业认同具有诸多的原因：对辅导员的主观评价内容多,客观评价内容少;正面效果隐匿,负面效果容易突出;本职工作易受到干扰;岗位缺乏科学的考核标准和激励机制,职业发展路径单一。在实现学生思想政治教育工作队伍职业化、专业化过程当中,转变观念是关键,改革体制是核心,落实政策是保障。     

Seasonality in foreign exchange volatility

The paper reports further empirical evidence on seasonality in foreign exchange volatility using high-frequency data. Using a basis of the signal plus noise framework, the approach decomposes tick-by-tick Reuters FXFX quotes into a random walk and a stationary component, termed the efficient price and the pricing error, respectively. The efficient price is not directly observable and is an approximation of the ‘true’ value. The pricing error captures the deviation between the observed indicative quote and the efficient price. Under the proposed model, daily and intraday volatilities of the efficient price are estimated. A pronounced pattern of volatility is uncovered and appears related to the daily activity cycle of major organized stock exchanges. It is argued that seasonality in volatility is a symptom of foreign exchange markets. Results confirm Andersen and Bollerslev's findings that significant seasonal effects are one important determinant of overall volatility at high frequencies.