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931.
Valeria CIRILLO 《Revista Internacional del Trabajo》2018,137(1):41-68
La autora se centra en la polarización del empleo y proporciona evidencia para explicar los patrones de variación ocupacional sobre la base de cuatro macrogrupos de la CIUO según el nivel de calificación. Adoptando un enfoque estructural y sectorial, y mediante un análisis shift‐share, pone de relieve diferencias entre las manufacturas y los servicios, así como entre países. La polarización se observa más bien en los servicios, y en algunos países europeos conduce a rechazar la teoría del sesgo del cambio tecnológico hacia el trabajo calificado. 相似文献
932.
This paper proposes a “facilitated access” model to describe how local people make and have made use of tourism. Although Western travel accounts of the Arab Middle East have been studied by various disciplines, the Ottoman Empire has not been treated from a tourism studies approach. Travel narratives from 1835 to 1870 are used to reconstruct how, and tentatively why, Ottoman subjects adapted existing tourism services and expertise to the new Western tourists of the era. It is argued that Western tourism in the empire flourished in the foundational period before Cook Company tours began in 1869 because some Ottoman subjects could thus increase their own autonomy. 相似文献
933.
Mohammad Amir ANWAR Jack ONG'IRO ODEO Elly OTIENO 《Revista Internacional del Trabajo》2023,142(1):27-51
El presente estudio tiene por objeto el impacto de la pandemia de COVID-19 en los trabajadores de plataformas de transporte urbano en vehículos de turismo con conductor (VTC) en África. Debido a su naturaleza mercantilizada e informalizada, el sector ofrece oportunidades de empleo en condiciones de mala calidad, que se agravaron durante la pandemia. Mediante un enfoque metodológico ecléctico que comprende entrevistas en profundidad con conductores de VTC en Nairobi y análisis de etnografía digital, se observan estrategias de resiliencia, adaptación y resistencia de los trabajadores que recurren al pluriempleo informal en plataformas. El estudio subraya la necesidad de establecer marcos reguladores y redes locales de solidaridad que garanticen unas condiciones de trabajo decentes y contrarresten la precariedad en la economía de plataformas. 相似文献
934.
David J. Cooper Jeff Everett Darlene Himick Daniela Senkl 《Accounting Perspectives》2023,22(2):215-234
This paper expands on a letter recently submitted by a group of Canadian business academics to the Independent Review Committee on Standard Setting in Canada (IRCSSC) in response to the committee's proposed Canadian Sustainability Standards Board. We highlight sections of the IRCSSC's Consultation Paper that we find problematic and draw on accounting and other research to explain why it fails to live up to its potential. Chief among the problems we identify is that the IRCSSC appears to be wedded to the same narrow, investor-based focus promoted by the International Sustainability Standard Board. We also draw attention to the rushed nature of the process, its exclusion of lay experts, the IRCSSC's ambiguous use of the term public interest, and its inattention to alternative understandings of value and the environment (including the people within it). Finally, we problematize the IRCSSC's sidestepping of the issues of power, culture, and conflict; its neglect of monitoring and enforcement; and its surprising disregard of the Global Reporting Initiative. Along with a number of suggestions for improving the process and its outcome, this paper also contributes to ongoing debates on standard setting and the question of whether accounting is currently equipped to provide the necessary tools for sustainability reporting. 相似文献
935.
In the context of an accredited CPA program, we investigate whether an immersive case delivered over several weeks in a team-based environment in the Performance Management elective module improves student performance on Day 1 examinations and whether all students benefit equally from the immersive case. Results show that using an immersive case prior to Capstone 1 significantly improves student performance on practice Day 1 examinations and Day 1 of the Common Final Examination (CFE). Although high-ability students and non-English-as-a-second-language (ESL) students with co-op experience perform better regardless of whether an immersive case is used, ESL students benefit from using an immersive case when evaluating performance on Day 1 of the CFE. In addition, spending six to eight weeks preparing extensively for the CFE after graduate classes end in July seems to contribute to closing performance gaps between students. This study benefits the education process by identifying a tool that educators can use to improve performance on the CFE. It provides insights that may prove useful to CPA Canada and accredited post-secondary institutions as they revamp their programs to align with Competency Map 2.0. 相似文献
936.
This study examines how the design of incentive contracts for tasks defined as workers' official responsibilities (i.e., standard tasks) influences workers' propensity to engage in employee-initiated innovation (EII). EII corresponds to innovation activities that are not formally assigned to workers but are nonetheless encouraged and considered to be important for the company's success. Like other extra-role behaviors, EII is difficult to incentivize directly. Therefore, it is important to understand whether and how explicit incentive contracts designed for the workers' standard tasks may indirectly influence their EII activity. We use field data from a manufacturing company that uses a dedicated information system to track workers' EII idea submissions. We find theory-consistent evidence that, compared to workers receiving fixed pay, employees rewarded for their standard tasks with variable compensation contracts exhibit a lower propensity to engage in EII. This result is concentrated among ideas benefiting other constituents and activities beyond the proponents' standard task (i.e., broad-scope ideas). In contrast, we find no difference attributable to standard task incentive design in the proposal of innovation ideas narrowly focused on the proponent's standard task (i.e., narrow-scope ideas). Our findings suggest that variable pay narrows employees' conceptual focus around the standard task and hinders employee engagement in broad-scope innovation activities compared to fixed compensation contracts. We contribute to the literature on incentives for innovation by showing that standard task compensation contracts have spillover effects on EII behavior. We also contribute to the nascent literature on EII by showing that innovation types, defined based on their relation with the proponent's standard task, matter. Our results are relevant for practitioners in that managers relying on variable pay contracts to incentivize standard task performance should expect lower employee engagement in broad-scope EII. 相似文献
937.
Entrepreneurial ecosystems play a key role in the development of startups not only by providing support—such as flexible office space and access to skilled employees, mentors, and investors—but moreover by promoting concrete ideals about “good” entrepreneurship. However, we know less about the role that ecosystems play in managerial practices of startups. In our empirical analysis of management control systems (MCSs) in earliest-stage startups, we witness a strong influence of entrepreneurial ideals—above all, the Lean Startup philosophy—on the MCSs analyzed. Building on cross-sectional field study data resulting from a comprehensive field-immersion strategy and 50 interviews with key actors in an entrepreneurial ecosystem as well as with founder-managers of startups, we consider the entrepreneurial ecosystem as a collective meso-level community that mediates between macro-level institutional pressures and micro-level practices of startups. We show how this community, through a variety of what we term amplifying mechanisms, actively deinstitutionalizes a legacy entrepreneurial philosophy epitomized by the business plan concept. At the same time, the community propagates the Lean Startup philosophy so that this alternative has become the dominant institutional philosophy in the studied ecosystem and its startups. Due to the amplifying mechanisms exerted by the meso level, startups use MCSs that play a crucial role in the rapid experimentation and learning process toward finding a scalable business model that is characteristic of the Lean Startup philosophy. We highlight that this philosophy of scientific experimentation has, to a significant degree, transformed intuitive entrepreneurial processes into a set of transactions that can be steered and accelerated by MCSs. 相似文献
938.
Frank Murphy 《Contemporary Accounting Research》2023,40(1):729-757
I analyze US multinationals' (MNCs) use of foreign holding companies in their organizational structures and the impact of holding companies on internal capital markets. The look-thru rule in the Tax Increase Prevention and Reconciliation Act of 2005 (TIPRA) reduces the after-tax cost of foreign intercompany financing transactions. I use TIPRA as a natural experimental setting to test whether a shift in US tax policy that reduces the cost of moving foreign capital increased firms' reliance on foreign holding company subsidiaries. I find that MNCs responded to TIPRA by creating more foreign holding companies. Furthermore, consistent with the policy objectives of TIPRA, I document that MNCs that rely on holding companies gained tax efficiencies in their post-TIPRA foreign internal capital markets, reducing domestic taxation on foreign earnings and easing financial constraints. Overall, my results expand our understanding of foreign organizational structure decisions and their internal financing benefits. I contribute to the tax literature by documenting a response to TIPRA that sheds light on the growing complexity of foreign subsidiary ownership structures. 相似文献
939.
Anwer S. Ahmed Lucy Huajing Chen Scott Duellman Yan Sun 《Contemporary Accounting Research》2023,40(1):7-40
We present evidence on the effects of target firms' accounting conservatism in a merger and acquisition transaction. Conservatism is distinct from other accounting or accrual quality constructs examined in prior work. Its unique features can lead to potential benefits for both the targets and the acquirers. The use of conservatism by targets reduces acquirers' risks of acquiring underperforming assets or overpaying for well-performing assets. In addition, targets' conservatism results in greater production of verifiable information that can help the acquirers better estimate and realize synergies of the combined firm. Consistent with these arguments, we find that firms with greater accounting conservatism are more likely to receive a bid. We also find that targets' conservatism increases the deal premium and the announcement returns of both the targets and the acquirers, respectively. Overall, these results indicate that conservatism provides benefits to both sellers and buyers of equity in an acquisition transaction. 相似文献
940.
This paper examines the relationship between globalisation and the size of the shadow economy, focusing on the differential effects of de jure and de facto globalisation. Using panel data on over 120 countries from 1991 to 2017, the results suggest that globalisation reduces the prevalence of the shadow economy. Furthermore, after differentiating between de jure and de facto globalisation, we find that both de facto and de jure globalisation are effective in curbing the spread of the shadow economy, with de jure globalisation showing a marginally larger impact. However, once we disaggregate the sample into OECD and non-OECD countries, the results show that it is mainly the OECD countries driving this result while the influence of globalisation is statistically insignificant in non-OECD countries. These results withstand a series of robustness analyses and offer important policy implications. 相似文献