Information but not consultation: exploring employee involvement in SMEs

Most research on employee involvement (EI) has focused on large or ‘mainstream’ organizations. By adopting those schemes which ‘appear’ to work well in larger organizations, smaller firms assume there will be enhanced employee commitment beyond formal contractual requirements. The main question in this paper is whether EI schemes designed by management will suffice under the 2004 Information and Consultation of Employees (ICE) Regulations. The paper focuses on SMEs which tend to favour informal and direct EI, and it remains unclear how these methods will be played out under the new regulatory environment. Evidence from four case studies is presented here and it suggests that the ICE Regulations impose new challenges for smaller firms given their tendency to provide information rather than consult with employees. It also appears organizational factors, workplace relations history and the way processes are implemented at enterprise level may be far more important than size itself.     

The Korean Economy in Transition: In Search for a New Model

Abstract

Prior to the 1997 financial crisis, the Korean economy had based its growth policies on East Asia's economic catch-up model which was based mainly on the Japanese development experience. However, the events that lead to the 1997 crisis and the changes instituted in the Korean economy after the crisis have put to question whether the traditional East Asian growth model will continue to be viable. This paper examines two alternative models of development, namely the “Anglo-Saxon” and the “Continental European” models, and evaluates their relevance for Korea's future development challenges. Despite many common features these models share, they are also quite distinctive with regard to their treatment of the labor market system and the role of government. By focusing on the model's capacity to expand employment and to provide sustainable growth as the most important criteria, it is suggested that Korea should follow the “Anglo-Saxon model”, at least in the short- to medium-term. In comparing Korea's economy with other advanced economies when they were at the similar stage of development, it is found that Korea's growth potential lags behind that of countries such as Japan, Germany, Finland, and Ireland. The efficiency of Korea's investment is found to be only slightly better than Japan while it is inferior to all other advanced economies. Despite these challenges, Korea is apparently moving toward the “Continental European model”, with the Korean government increasing its own size and plans for further expenditures on social security and welfare. However, in order to ensure sustainable development with significant job creation, this paper argues that Korea should switch its direction and adopt the “Anglo-Saxon model” as soon as possible.     

新疆高校财会类专业毕业生就业质量调查分析——以新疆财经大学为例

本文以新疆财经大学会计专业2010届-2012届毕业生为样本,在对毕业生及用人单位问卷调查和实地访谈的基础上,分析了财会类毕业生的就业状况、就业质量及其影响因素.研究表明：网络信息是毕业生获取就业信息的主渠道;第三季度为招聘淡季.毕业生就业意愿与现实期望有偏差,其就业压力较大;毕业生就业的部门主要为企业,且用人单位对本科层次的毕业生需求量较大.影响毕业生就业的主要因素为：思想品质、专业素养、专业证书和合作精神等.对用人单位的调查访谈表明：新疆高校会计专业毕业生无论是专业素养还是综合素养均得到了用人单位的肯定,而且今后被调查单位仍会以会计专业毕业生为主要招聘对象.     

欧盟新能源产业与中欧新能源合作

欧洲是世界新能源产业发展最迅速的地区。近20年来,在欧盟各国政策的激励下,以风能、光伏能、生物质能等为核心的"新能源产业"集群日益扩大,不仅为欧盟能源效率的提高和减少温室气体排放作出了重要贡献,而且成为新的经济和就业增长点。欧盟新能源政策具有多层次和多维度的特点,既有欧盟层面的政策措施,又有成员国层面的政策措施,其内容上,既有立法,又有财政、税收、和投资激励措施。欧盟与中国的能源结构既有相似之处也有差异,双方在新能源领域的合作已经取得很大成绩,而且具有广阔的合作空间。     

基于实际活动操控的盈余管理研究——国外文献述评及启示

基于应计利润的盈余管理研究过去一直是盈余管理研究的主流,但实务界日益呈现的证据表明,应计利润操控并非盈余管理的首要方式,管理层在面临实现特定盈余目标的动机、受限的应计利润会计自由裁量权、后安然时代国际上从紧的会计准则、管理审查和股东法律诉讼的风险时,都可能通过实际操控影响现金流从而管理盈余。对实际活动操控的盈余管理行为的探索能够拓展当前有限的盈余管理研究,有助干改善公司治理、提升盈余信息质量,促进证券市场更健康有序地发展。为此,本文首先对国际现有实际活动操控研究相关文献进行了梳理,具体包括实际活动操控方式识别的相关研究、实际活动操控经济后果及投资者反应的相关研究、应计项目操控与实际活动操控关系的相关研究;然后着重分析了实际活动操控手段的四种计量模型,最后总结了当前真实盈余管理研究的主要成果及局限性,为拓展我国的真实盈余管理研究及提高盈余质量提供了方向。     

用户电力技术的应用与发展

电能质量问题直接影响电力系统的供电安全及用户设备的正常运行,用户电力技术旨在解决用户电力问题。本文对用户电力技术的概念、电能质量控制技术、能量转换技术及固态开关技术等最新研究及其在实际中的应用作了简述。该技术在电力系统拥有巨大的市场和发展潜力,其正在快速地向广深方向发展,性能更优良的新型控制器不断涌现。     

基于灰关联序的大学生教育综合测评研究

针对高校现有综合测评评价体系的不合理性,探讨灰关联分析对高校学生教育质量评价的有效性。文中提出利用关联序计算学生的综合测评方法,借鉴灰色系统理论,构建了大学生教育平台综合测评的灰关联序模型,通过算例的计算与分析知:关联序方法能够充分展现大学生的创新能力和实践能力。     

欧洲债务危机:原因、症结与出路

欧洲债务危机的发生既有内部原因又有外部原因。内部原因有欧元制度设计缺陷、危机国家政策失误、福利制度等,外部原因有金融危机影响、美元势力打压等。欧债危机的症结表现为六大矛盾,即欧元区国家与非欧元区国家之间的矛盾、欧元区内部发生危机国家与未发生危机国家之间的矛盾、援助国之间的矛盾、援助国内部的矛盾、债务国内部的矛盾、欧元与美元之间的矛盾。解决欧债危机必须多策并举:欧洲内部需要树立自信、增强他信,改革欧元、实施统一财政政策,保增长、促发展,改革福利制度;对外则需加强与美元势力的斗争,寻求中国等新兴工业化国家援助。     

欧债危机的蔓延对我国外贸企业的影响分析及对策

我国外贸企业尚未完全从2007年的美国次贷危机的阴影里走出之际,2009年的欧洲主权债务危机的爆发使得我国外贸企业的发展面临着巨大压力。在欧债危机持续蔓延和全球经济存在"二次探底"的背景下,我国外贸企业必须积极地采取一系列措施加以应对,加快产业升级和技术创新,力图摆脱欧债危机给企业带来的负面影响。     

欧洲主权债务危机的内生性与外生性研究

南欧成员国社会福利过度造成的财政支出扩张与经济停滞导致的财政收入收缩是欧洲主权债务危机的内生性成因。美国因素是欧洲主权债务危机的重要外生性解释变量。美国试图通过债务危机打压欧元是为了巩固美元的全球霸权。即使欧洲主权债务危机在短期内对于欧元产生了一定的冲击,但在长期仍有可能造就一个更强大的欧元。