会计准则的供给与需求

会计信息是一种典型的公共物品,由于存在“市场失灵”、“政府失灵”,无法从根本上回答是政府制定会计准则还是由民间机构制定准则。从准则的供需角度出发,我国会计准则与美国以及国际会计准则的不同具有必然性,因为供给与需求不同,导致各国会计目标不完全相同。目标如不一致,所采用的会计政策与会计方法就会有侧重。     

论推行高校职务聘任制的有效框架

教师评聘工作是高校人事管理的重要组成部分,而高校教师职务聘任制是高校人事制度深化改革的一项重要内容。有效地推行教师职务聘任制需要一个合理有效的框架作支撑。提出了以下基本框架模型:以工作分析,科学设岗为根基;以公开招聘、绩效考评为核心;以激励机制、竞争机制为强化手段,以探讨高效推行教师职务聘任制的科学框架。     

服务型领导对员工创新行为的影响研究——基于个体内在视角

基于自我决定理论,从员工个体内在视角出发,以工作繁荣为中介变量,以主动型人格为调节变量,探究了服务型领导与员工创新行为之间的作用机制。通过分析309位互联网企业的员工数据,结果表明：服务型领导可以正向预测员工的创新行为；工作繁荣部分中介服务型领导与员工创新行为之间的关系；主动性人格正向调节工作繁荣与员工创新行为之间的关系,经检验主动性人格调节工作繁荣在服务型领导与员工创新行为之间的中介作用。     

对网络环境下图书馆编目工作的再认识

本文对网络环境下编目工作发展的新形势、新理念进行了介绍与分析,并提出要建立新的编目工作体系以适应不断更新的新技术发展的要求。     

香港青年工作对高校团工作的启示

对香港青年工作考察后，认为青年领袖的塑造和培养可以增加高校团工作的感染力；青年活动的借鉴与创新可以提高高校团工作的吸引力；青年组织适宜的运作模式可以增加高校团工作的凝聚力；青年资源的整合和挖掘可以增加高校团工作的影响力。     

做好毕业生就业工作的探索与实践

由于高校扩招,毕业生就业形势严峻。对毕业生就业工作要切实加强领导,做到思想认识到位,政策措 施到位,工作责任到位,人员经费到位,不断提高毕业生就业指导水平,提高毕业生就业率和就业质量。     

论按劳分配与按生产要素分配的结合

按劳分配与按生产要素分配之间既有差别，也存在共同之处。其差别主要体现在两种分配方式依据的理论以及二背后的所有制和经济体制不同。在我国当前的经济运行过程中，两种分配方式所依托的体制差异已不存在，并且传统的按劳分配所依据的理论在我国当前的体制下并不完全适用，两种分配方式也都承认劳动是人的谋生手段，劳动对劳动拥有所有权。因此，按劳分配与按要素分配之间的差别正在逐步消失，二之间能够相互渗透和兼容。从收入分配的目标来看，只有实行按劳分配与按生产要素分配的有机结合，才能实现高收入水平上的公平。     

Why Do People Leave? a Study Of Nonsupervisory Restaurant Employees’ Polychronic Time Use Preference and Turnover Intention

ABSTRACT

The purpose of the study was to present a comprehensive view on the associations among polychronicity, job satisfaction, work engagement, and turnover intention within a restaurant context. Using a sample of 252 servers in full-service restaurants, structural equation modeling results found that polychronicity positively linked with job satisfaction, work engagement, and turnover intention. An indirect effect from polychronicity to job satisfaction to turnover intention was found. Results can assist restaurant managers in selecting candidates that best fit their organization. It will also assist employees in determining which career path best matches their personality traits.     

High-Performance HR Practices,Work Stress and Quit Intentions in the Public Health Sector: Does person–organization fit matter?

Drawing on the attraction–selection–attrition (ASA) framework, this paper examines a mechanism, namely person–organization (P–O) fit, through which high-performance HR practices (HPHRPs) affect two negative employee outcomes: work-related stress and quit intentions. Using a sample of Egyptian public health sector workers, a mediation model is tested empirically using structural equation modelling. The study results show that HPHRPs positively affected P–O fit, which in turn had significant negative associations with work stress and quit intentions. P–O fit also explained a high proportion of mediation in the relationship between HPHRP and both outcomes.     

Is Part-Time Employment after Childbirth a Stepping-Stone into Full-Time Work? A Cohort Study for East and West Germany

Does part-time work support first-time mothers’ employment by providing a stepping-stone into full-time work in Germany? Using data from the German Socio-Economic Panel from 1984–2012, this study compares three different age cohorts of first-time East and West German mothers to investigate whether there has been any convergence between East and West Germany in the way women use part-time employment. Results show that mothers in West Germany in all cohorts tended to remain in part-time employment for longer periods than those in East Germany. Part-time employment more often provided a stepping-stone into full-time employment in East Germany than in West Germany. East German women who gave birth after reunification were less likely than older cohorts to experience a transition from part-time to full-time work. Thus, part-time employment not followed by subsequent full-time work has become more common in the East.