How Taxes and Welfare Benefits Affect Work Incentives: A Life‐Cycle Perspective

Personal taxes and benefits affect the incentive to work over the life cycle by altering income–age profiles, insuring against adverse shocks and changing the returns to human capital. In this paper, we show how a life‐cycle perspective alters our impression of how the UK tax and benefit system affects women's work incentives. Given that actual longitudinal data conflate age effects, cohort effects and policy effects, and, in the UK, are not available covering the full life cycle, we use simulated data produced by a rich, dynamic structural model of female labour supply and human capital that incorporates family formation and fertility. We find that individuals experience considerable variability in work incentives across life that outweighs the variability across individuals. Changes in the presence of children and a partner, as well as the level of any partner's earnings, are key to explaining these patterns: work incentives vary dramatically depending on family composition and the earnings of any partner, especially for the lower‐skilled, and most women experience a number of different family types during the course of their lives.     

When Do Employees Cyberloaf? An Interactionist Perspective Examining Personality,Justice, and Empowerment

Cyberloafing—using the Internet for non‐work‐related activities—is a prevalent counterproductive work behavior in the workplace, but researchers have not yet paid sufficient attention to this issue, especially related to the role of personality in cyberloafing. Recognizing such a research gap, and using a trait activation theory framework, this study examines whether conscientiousness and emotional stability negatively relate to cyberloafing. We further investigate how organizational justice perceptions and psychological empowerment moderate the negative relationship between these personality traits and cyberloafing. Based on a sample of 247 employees, we find that those high in conscientiousness cyberloaf less when they perceive greater levels of organizational justice. In addition, highly conscientious individuals cyberloaf less when they have low, rather than high, levels of psychological empowerment. Implications for research and practice as well as future research directions are discussed. © 2015 Wiley Periodicals, Inc.     

Organizational tenure and mastery-avoidance goals: the moderating role of psychological empowerment

Mastery-avoidance (MAv) goals are recognized to be detrimental as they arouse counterproductive work-related behaviors. In the current literature, MAv goals are assumed to be more predominant among newcomers and longer-tenured employees. The alleged relationship provides important implications but yet has received scant empirical attention. In response, this study examines the proposed U-shaped curvilinear relationship between organizational tenure and MAv goal orientation. In addition, the potential moderating role of psychological empowerment on this curvilinear relationship is investigated. Based on data from 655 certified accountants, the results support the existence of the hypothesized curvilinear relationship. Also, it revealed that for employees who experience higher levels of psychological empowerment, the U-shaped relationship between organizational tenure and MAv goal orientation becomes flattened. Implications and future research are discussed.     

增权视角下的个人能力建设探析——以某地震伤亡家庭W为例

针对四川理县某地震伤亡家庭为例,从增权视角出发,通过个人能力建设,探索如何更好地帮助这些家庭走出地震阴影,恢复正常生产生活。     

Shareholder Empowerment and Board of Directors Effectiveness*

We develop a model to examine implications of empowering shareholders to replace directors. We find that shareholder empowerment functions as a double-edged sword. On the one hand, it can weaken ineffective boards' incentive to hold on to their position. On the other hand, it can induce both effective and ineffective boards to behave strategically to avoid a potential dismissal. As a result, empowerment does not necessarily increase firm value; in some cases, empowerment exacerbates the agency problem it is intended to address. Giving shareholders the power to set board compensation (have a “say on pay”) can mitigate these problems. However, even when empowerment benefits (harms) the shareholders, firm value may decrease (increase). Finally, we discuss empirical and policy implications of the main findings.     

新时期人民银行女职工问题研究——以人民银行西安分行为例

本文以人行西安分行为例总结了新时期人民银行女职工的现状,并在此基础上分析了女职工的主要诉求,提出了新时期人民银行女职工工作应由＂三项创建＂、岗位建功等单一的工作要求发展向工作业绩与个人幸福并重、单位与家庭兼顾上来,为破解制约新时期人民银行女职工工作发展的瓶颈,促进人民银行女职工工作发展提供参考。     

Dischord and Dissonance in the Leisure Studies Polyphony: A Response to Fox and Klaiber

This study examines females' participation in the male-dominated sport of motorcycling. Group interviews with female motorcyclists explore the meaning of this leisure activity in their lives and various factors that facilitate their participation. A grounded-theory approach reveals five sources of empowerment that women gain by participating in motorcycling. This study demonstrates the role facilitators play in creating and cultivating sources of empowerment. It also exposes how feelings of guilt, vulnerability, and concern about societal images can undermine women's feelings of empowerment. “Girl power” represents women's attempts to redefine femininity in a way that embraces the positive aspects of both femininity and masculinity and resists negative stereotypes that restrict women's choices of leisure pursuits.     

Do not sell marriage short: Reply to strober

This paper explains why marriage market conditions may affect the participation of women in the labor force. In particular, it is claimed that changes in cohort size affect marriage market conditions and therefore women's labor-force participation. The paper also indicates how a theory of labor and marriage based on market analysis can possibly help women's causes. The paper first addresses theoretical issues raised by Strober. It then responds to her critique of empirical work.     

我国女性人力资本问题探析——基于教育视角

我国女性受教育程度偏低、地区差异明显、城乡差异较大，导致这种情况的原因是女性自身柔弱、社会制度规定比较笼统、社会习俗重男轻女等文化因素，只有加强女性自立意识、建立规范的保护女性教育发展的投资体制、敢于打破旧的习俗文化体系，才能改变当前女性教育投资现状。     

Assessing the impact of taxes on female labor supply using a finite mixture approach

This paper expands the standard analysis of female labor supply to permit preference heterogeneity by using a finite mixture model. Using the extended model, we obtain theory consistent results whereas a traditional model produces a negative substitution effect. We use our model to illustrate the labor supply effects of a tax reform, corresponding to 1983–1992 changes in the Swedish income-tax schedule. The results shows an expected reduction in tax revenues of about 17%. Finally, we use Monte Carlo simulations and show that our proposed mixture model is robust towards different misspecifications. First version received: March 1998/final version accepted: October 1999