劳务派遣员工心理契约结构探析

在文献研究和对271名劳务派遣员工问卷调查的基础上,对劳务派遣员工心理契约的结构进行了探索性和验证性因子分析。研究结果表明,劳务派遣员工心理契约结构包括派遣机构与员工、用工单位与员工两个心理契约关系层面,其中派遣机构与员工心理契约关系层面中的派遣机构责任和员工责任均含有交易型责任、关系型责任两个维度;用工单位与员工心理契约关系层面中的用工单位责任和员工责任均含有规范型责任、人际型责任、发展型责任三个维度。     

对建立健全会计人员终身教育体系的思考

随着社会主义市场经济体制的建立和国际资本一体化的发展,会计职业的重要性越来越明显。在与国际惯例接轨的过程中,会计涉及的领域和服务范围越来越广泛,这就对会计职业岗位提出了更高的要求。终身学习已成为会计人员职业生涯的重要内容。在校期间的职业教育、上岗后的继续教育、完善的职业岗位考核体系以及贯穿始终的会计职业道德教育构成了会计人员终生教育的完整体系。     

Reputation and commercialism: Did accounting have a golden age? The US audit profession 1929–1990

This paper argues that maintaining the CPA’s reputation, along with a collegial professional environment, were the central goals of the American audit profession through most of the twentieth century. Matthews (2017) and Lee (1995) contend that economic self-interest has always been the profession’s goal. This paper, based on extensive study of primary sources largely unused by accounting historians, argues that the existing record is not consistent with an economic self-interest thesis. Magali Larson argued in The Rise of Professionalism that professionals tend to pursue social status and collegiality over profit seeking. Auditors worked to maintain the quiet, collegial profession that enhanced their self-image as professionals, not businessmen. But this proved to be unsustainable as the American economy expanded and a market-based ethic pervaded American culture and government in the last third of the twentieth century.     

旅游从业人员灰色收入的来源和作用分析

旅游从业人员的灰色收入一直都是旅游业内甚至整个社会讨论的主题之一。灰色收入长期存在于旅游行业是不争的事实。本文探讨旅游从业人员的灰色收入来源以及讨论它存在的消极作用。