Severance Pay and Corporate Finance: Empirical Evidence from a Panel of Austrian and Italian Firms

This paper examines the empirical link between severance pay and corporate finance. Severance pay is an economic debt of the employer and hence should be taken into account by the market in its assessments of risk. Using a hand-collected dataset of accounting data from Italy and Austria we find there is only a limited relationship between severance pay and market risk indicators. This suggests that arguments that severance pay systems destroy corporate value may need to be reassessed.     

“刘易斯拐点”是否来临--基于四次农村社会调查资料的分析

本文利用2007—2013年间的四次农村社会调查资料,对农村劳动力及外出劳动力规模和结构变动趋势、农村外出劳动力工资价格和农业劳动力收入变动趋势等进行了统计分析。结果表明：农村劳动力规模下降和老化趋势明显,外出劳动力占农村劳动力总数的比例不断下降且回流比例不断提高,在外出劳动力工资价格大幅持续上涨的同时,农业劳动力收入水平也有了较大幅度的提高。这些条件基本可以印证我国已进入“刘易斯拐点”的判断。     

基于链式中介效应的真实型领导对员工创新行为影响研究

基于社会认知理论和价值观理论,考察了真实型领导对员工创新行为的复杂影响机制。以374份企业员工数据为样本,通过层级回归分析和Bootstrap方法进行假设检验,研究结果表明：真实型领导对员工创新行为具有显著正向影响;不确定性规避和创新自我效能感在真实型领导与员工创新行为之间分别发挥部分中介作用,而且发挥了链式中介作用,即真实型领导通过降低不确定性规避程度影响员工的创新自我效能感,进而鼓励了员工的创新。     

旅游企业建立企业年金制度探析

在介绍我国企业年金制度的基本特点与发展现状的基础上，对旅游企业建立企业年金制度的必要性和可行性进行了分行，然后对旅游企业如何建立企业年金制度进行了深入探讨。     

区域国际贸易效应对人民币升值响应的非参数统计分析——以嘉兴市为例

以2004年7月到2008年8月个体区域的进出口的月度数据为样本,应用"Mann-Kendall"和"Mitcheel"非参数变点及趋势分析,实证考察了人民币汇率升值对嘉兴地区的进出口总额及不同经济组织进出口额产生的收益影响,探索了相关经济指标的变化规律和特征。评估结果表明,个体区域及不同类别经济组织进出口的效益受人民币汇率变化的影响有较大差异,并由此可以认为非参数变点及趋势统计方法能够给出一种定量经济科学依据并具有预报作用。     

中国企业员工边缘化的结构维度与人群特征

近年来,员工边缘化问题得到了学界和实务界的共同关注,但大都停留在理论探索阶段,尚缺乏一个成熟的员工边缘化测量量表。研究表明,中国企业员工边缘化的内容结构包括工作意义边缘化、企业文化边缘化、人际关系边缘化、利益互动边缘化、团队角色边缘化5个维度;员工边缘化水平能够预测离职意向水平。当员工主动或被动边缘化后,很可能产生较强离职意向;员工边缘化在性别、年龄、工作年限、企业性质上没有显著差异,但在学历、婚姻状况、岗位层级上存在显著差异,学历低的、未婚的、岗位层级较低的员工往往容易被边缘化。     

气浮-水解酸化-接触氧化-活性炭吸附工艺处理针织行业废水

在毛衣加工生产过程中其废水排放存在水量不稳定、水中污染物浓度较高的问题,采用“气浮-水解酸化-接触氧化-活性炭吸附”组合工艺处理后, COD、硫化物、色度的去除率分别达到96．85％、97．3％、94％,经处理后出水水质可以达到《纺织染整工业水污染物排放标准》（ GB4287-2012）中的直接排放标准,该工艺可用于类似工业废水的治理。     

Do not say a word! Conceptualizing employee silence in a long-term crisis context

Abstract

Although research has emphasized the organizational and individual factors that influence employee voice and silence at work, it is less known how employee voice/silence is affected by the economic context, particularly when this context is one of intensive and long-term economic crisis in a country with weak institutional bases. In this study, we explore how employee silence is formulated in long-term turbulent economic environments and in more vulnerable organizational settings like those of small enterprises. The study draws on qualitative data gathered from 63 interviews with employees in a total of 48 small enterprises in Greece in two periods of time (2009 and 2015). This study suggests a new type of employee silence, social empathy silence, and offers a conceptual framework for understanding the development of silence over time in particular contexts of long-term turbulence and crisis.     

专用性人力资本投资与饭店业基层员工低薪酬现象成因解释

我国饭店业正逐步演变为典型的低薪酬行业,主要表现为固定工资合约逐渐成为主导性薪酬契约,且固定工资基数水平不断下降。文章运用专用性人力资本理论,解释了在隐性知识管理机制缺失的条件下,饭店业主为什么会放弃对专用性人力资本投资收益的追求而选择固定工资合约,并进一步分析了固定工资合约的实际支付水平为什么会逐步下降,直至最终形成接近法定最低工资标准的全行业统一价格。     

Understanding precedents for frontline employee turnover in luxury hotels: Emotional intelligence as a unifying factor

Current turnover research fails to serve the needs of an industry that is long plagued by employee turnover. Existing literature focuses more on evaluating bundles of human resource practices and fail to provide precise and clear guidance for practitioners. This study proposes that emotional intelligence (EI) unifies sufficient individual factors and organizational factors that affect employee turnover and serves as a single significant precedent for turnover. Data were collected from frontline employees at eight luxury hotels. The direct, indirect, and total impacts of employee EI on employee turnover were tested by structural equation modeling and bootstrap tests. The results suggest that EI has significant indirect impacts through the mediation of perceived organizational support, pay satisfaction and job burnout, and significant total impacts on turnover. Implication suggestions include integrating EI into the recruiting process for new employees and providing training opportunities for current employees to improve their EI.