Integration of Individualized Management Systems （MSs） as an Aggregating Factor of Sustainable Value for Organizations An Overview Through a Review of the Literature

Nowadays, there exist various standards for individual management systems （MSs）, at least, one for each stakeholder. New ones will be published. An integrated management system （IMS） aims to integrate some or all components of the business into one coherent and efficient MS. Maximizing integration is more and more a strategic priority in that it constitutes an opportunity to eliminate and/or reduce potential factors of destruction of value for the organizations and also to be more competitive and consequently promote its sustainable success. A preliminary investigation was conducted on a Portuguese industrial company which, over the years, has been adopting gradually, in whole or in part, individualized management system standards （MSSs）. A research, through a questionnaire, was performed with the objective to develop, in a real business environment, an adequate and efficient IMS-QES （quality, environment, and safety） model and to potentiate for the future a generic IMS model to integrate other MSSs. The strategy and research methods have taken into consideration the case study. It was obtained a set of relevant conclusions resulting from the statistical analyses of the responses to the survey. Globally, the investigation results, by themselves, justified and prioritized the conception of a model of development of the IMS-QES and consequent definition and validation of a structure of an IMS-QES model, to be implemented at the small- and medium-sized enterprise （SME） where the investigation was conducted.     

Ethical Climates and Workplace Safety Behaviors: An Empirical Investigation

In this article, the important but neglected link between workplace safety-enhancing behavior and ethics is explored. Using data from 237 employees from five manufacturing plants in the Midwest, we investigated how specific local ethical climate types are linked to incidences of injuries and two types of safety-enhancing behaviors: safety compliance and safety participation. It was hypothesized that egoist climates are positively related to injuries and negatively related to safety-enhancing behaviors. In contrast, it is proposed that both benevolent and principled climates have negative relationships with injuries and positive relationships with safety-enhancing behaviors. Results provided support only for our principled climate types while benevolence has the desired negative relationship with injuries. Egoism and benevolence are not related to safety-enhancing behaviors. Theoretical and practical implications of findings are discussed. K. Praveen Parboteeah (Ph.D. Washington State University) is an Associate Professor of International Management in the Department of Management, University of Wisconsin – Whitewater. Parboteeah's research interests include international management, ethics, religion and technology and innovation management. He has published articles in numerous acadamic journals including Academy of Management Journal, Organization Science, Decision Sciences, Small Group Research, Journal of World Business, Management International Review, R&D Management and Journal of Engineering and Technology Management. Edward Andrew Kapp is an Assistant Professor in the Department of Occupational and Environmental Safety & Health at the University of Wisconsin-Whitewater. He received his Ph.D. in Industrial Engineering from the University of Wisconsin-Madision. Prior to his position at UW-Whitewater he worked in government, consulting, and private industry. Currently he teaches graduate and undergraduate courses in occupational safety, environmental health & safety management, and environmental and safety law. Dr. Kapp's research is in the area of environmental health & safety management, focusing on the influence of climate and leadership on safety performance.     

谈会计职业道德建设

会计是伴随人类生产实践和经济管理的客观需要而产生和发展的。在会计标准的实施过程中,必须着力提高财务会计职业道德,敬业爱岗、熟悉法规、依法办事、客观公正。只有从完善法律、制度以及道德准则两方面双管齐下,才能保障企业经济管理活动安全、有效的运行。     

职业年金制度风险及其整体性治理

在风险社会背景下,职业年金制度面临多重风险。基于风险的多样性与复杂性,应推进职业年金制度的整体性治理。整体性治理要求充分考虑职业年金受益人的权益,整合各类资源与机制,加强相关主体的协调与合作,防范职业年金制度风险。我国职业年金治理存在治理结构不科学、基金管理与投资体制不完善、风险控制机制建设不足、大数据和信息化手段运用不到位等诸多问题,增加了整体性治理的复杂性。对此,本文提出职业年金整体性治理的对策:加强法制建设与制度设计,完善治理结构,加强信息披露,建立监管体系、惩戒机制和风险防控机制,充分发挥大数据在职业年金治理中的作用。     

欠发达地区失地农民生计方式对生计资本变化的响应*——以兰州市安宁区为例

[目的]明确失地农民生计方式选择对生计资本变化的响应,对于制定有效的扶持政策、实现精准扶贫、消除返贫隐患非常重要。[方法]基于参与式的农村评估法(PRA)获取的调查问卷,分析了当前甘肃省兰州市安宁区失地农民的主要生计方式以及影响其非农就业的主要因子,并进一步运用多项Logistic模型探讨失地农民职业分化对上述因子的响应。[结果](1)个体特征和人力资本差异不仅影响兰州安宁区失地农民就业水平,也显著影响职业分化。职业层次越高,失地农民转移就业概率对性别差异、教育程度、年龄及职业资格水平越敏感;(2)征地补偿转化形成的财产性收入及转移性收入对转移就业后各层次职业的就业水平都具有显著负向影响;(3)地理空间异质性对中低层次就业影响更显著。[结论]生计资本数量不仅影响失地农民生计方式能否向非农产业转移,同时影响其对较高层次职业的获取,进而影响其生计转型后的稳定性以及可持续性。     

The effect of economic anxiety and occupational burnout levels of tour guides on their occupational commitment

This study aims to reveal the effects of economic anxiety and burnout levels of active tour guides in Turkey on their occupational commitment. A questionnaire survey was conducted for this purpose on 370 active tour guides. Data were analysed using the path analysis and structural equation modelling. A negative relationship was found between the occupational commitment and burnout levels of tour guides and a strong positive relationship was found between the burnout and economic anxiety levels; it was also observed that the economic anxiety level only had a slight positive impact on continuance commitment.     

COVID-19 and Ethnic Inequalities in England and Wales*

The economic and public health crisis created by the COVID-19 pandemic has exposed existing inequalities between ethnic groups in England and Wales, as well as creating new ones. We draw on current mortality and case data, alongside pre-crisis labour force data, to investigate the relative vulnerability of different ethnic groups to adverse health and economic impacts. After accounting for differences in population structure and regional concentration, we show that most minority groups suffered excess mortality compared with the white British majority group. Differences in underlying health conditions such as diabetes may play a role; so too may occupational exposure to the virus, given the very different labour market profiles of ethnic groups. Distinctive patterns of occupational concentration also highlight the vulnerability of some groups to the economic consequences of social distancing measures, with Bangladeshi and Pakistani men particularly likely to be employed in occupations directly affected by the UK's ‘lockdown’. We show that differences in household structures and inequalities in access to savings mean that a number of minority groups are also less able to weather short-term shocks to their income. Documenting these immediate consequences of the crisis reveals the potential for inequalities to become entrenched in the longer term.     

Persistent income gaps in an occupational choice model with multi‐goods

In this study, we propose a theory to explain why income gaps persist. We model a simple overlapping‐generations economy with three consumption goods and two types of workers. We find that high‐skilled workers have comparative advantage in skill‐intensive jobs and low‐skilled workers in less skill‐intensive jobs. This pattern of comparative advantage determines occupational choices by workers. Combined with human capital accumulation, the occupational choices widen income gaps between families. At the same time, the relative price of skill‐intensive goods declines owing to productivity improvement. The decline holds back income gaps from exploding. The implications of skill‐biased technological change are also examined.     

The Employer’s Responsibility to Maintain a Safe and Healthful Work Environment: An Historical Review of Societal Expectations and Industrial Practices

As early as 1200 A.D., it has been common English law practice for a master to protect his/her servant. Throughout time, this practice has been tested and has evolved into our modern day obligation of the employer to assure the health and safety of his or her employees. This historical analysis reviews specific events that influenced the expectation that employers are responsible for workplace safety and health beginning before the Industrial Revolution and leading up to and through the implementation of the Occupational Safety and Health Administration (OSHA) in the United States. This review is divided into three time periods covering the era of industrialization and early recognition of occupational hazards (late 1800s–1949), the era of voluntary industrial standards and controls (1950–1969), and the modern era of federal regulation (1970–present). Also outlined are the several approaches the law has taken to addressing employer responsibility shifting from fault-based injury compensation to disease-specific prevention strategies, and then to a no-fault workmen’s compensation system, and finally to a mandatory minimum-requirement national legislation. Furthermore, the growth of the occupational safety and health profession is addressed as these systems acted as drivers to promote employer responsibility, and many employers hired health and safety professionals to ensure that they were upholding their responsibility to their employees.     

如何正确理解和运用LEC风险评价法

文章讨论了如何正确理解和运用LEC风险评价方法,以建立并保持职业健康安全管理体系,避免评价结果脱离实际。