Libertad de asociación,libertad sindical y negociación colectiva como derechos humanos en la economía de plataformas en un contexto de creciente movilización laboral

El presente estudio tiene por objeto el ejercicio de los derechos de libertad de asociación, libertad sindical y negociación colectiva de los trabajadores de plataformas, a la luz de las recientes experiencias de organización colectiva en todo el mundo, desde una perspectiva que inscribe esos derechos en el marco de los derechos humanos. La rápida evolución del mundo del trabajo trae consigo profundos cambios que invitan a adoptar un enfoque capaz de extender la protección a todos los trabajadores, independientemente de su situación laboral, al amparo de derechos que —como la negociación colectiva— emanan de instrumentos internacionales de derechos humanos.     

Compensation of owner managers in Canadian family‐owned businesses: expropriation of minority shareholders

The aim of this paper is to test the hypothesis of owner managers expropriating minority shareholders by receiving excessive compensation. Using a sample of Canadian family firms, we found that when there is divergence between voting rights and cash flow rights, owner CEOs receive higher compensation than non‐owners. The higher the divergence between voting rights and cash flow rights, the higher the excess compensation. Further analysis shows that only poorly governed firms are affected by the expropriation problem. Copyright © 2010 ASAC. Published by John Wiley & Sons, Ltd.     

Never on Sunday? Mexican tourists at the beach

This paper examines contemporary middle class Mexican recreational tourism through a micro-ethnographic study of tourist behavior at a small beach resort in the state of Chiapas. Majority behavior represents the inversion of aspects of normal behavior, particularly in the deregulation of meal-times, night and day activities, and the rules for play. It is hypothesized that the particular, and comparatively excessive, behaviors described may stem from both the historically antecendant Spanish and Indian cultures, with their baroque tendencies, and from the recent liberation of the new middle classes from the “Victorian-like” rules of daily behavior. Behavior at the beach resorts resembles earlier types of vacation in the U.S.A. and this suggests there may be an evolution of tourist behaviors characteristic of the historical situation of the national home cultures of the tourists.     

Tourism occupations,career profiles and knowledge

This paper summarizes the approach and main findings of a research study undertaken by the Tourism Society into occupations, career profiles and knowledge requirements of professionals engaged in tourism. It outlines the main stages in the research program, including the identification of a body of knowledge about tourism, the development of an occupational classification, and a survey of professionals employed in tourism. It then presents and comments on findings covering occupational classifications, career profiles and knowledge requirements, making particular reference to the implications for tourism education. The study is very much a pioneering work in this field and it is confined to the experiences of the United Kingdom.     

Income Tax Accounting Policy Choice: Exposure Draft Responses and the Early Adoption Decision by Canadian Companies*

We extend prior literature through a detailed examination of the relationship between lobbying behavior and subsequent accounting standard adoption timing, using changes to a Canadian accounting standard with a prolonged transition period. We develop a model linking lobbying and adoption timing. We test hypotheses based on recontracting costs, information production costs, efforts to manage investor perceptions, and corporate governance practices to assess the ability of these factors to explain corporations' choice of adoption timing. We examine responses to the Income Taxes exposure draft using content analysis to identify trends in lobbying behavior. We evaluate the accounting standard adoption decision for Toronto Stock Exchange (TSE) 300 firms using a LOGIT model. Our findings indicate that early adoption appears to be most prevalent for firms that benefit from improved financial statement performance. In contrast, late adopters tend to be firms that have lobbied standard‐setters regarding the out‐of‐pocket costs of the standard and that rate highly on certain corporate governance measures.     

Does one model fit all? Exploring factors influencing the use of blogs,social networks,and wikis in the enterprise

Enterprise social media (ESM) have become increasingly widespread, but many intranet communities barely survive, miss their initially planned targets, or are even terminated. Research on technology acceptance can be a useful approach to improve adoption rates, but more empirical research needs to be conducted to examine factors driving the adoption of enterprise social media. To address this gap, we develop a model of individual ESM adoption, including technological and individual factors based on findings from collaboration and knowledge-sharing research. Because different ESM tools, such as blogs, social networks, and wikis, can be employed for fundamentally different uses, we explain differences between individual adoptions of the three technologies by identifying their uses and gratifications from the perspective of employees. The model is tested in three parallel studies, one for blogs, social networks, and wikis each, among employees of an international technology company in the pre-implementation phase. We find substantial differences between the factors influencing the intention to adopt the three applications. This provides the basis to employ the applications in a more effective way by considering organizational and employee needs.     

Unpicking antecedents of CRM adoption: a two-stage model

Most CRM work focuses on consumer applications. This paper addresses the operational adoption issues facing the organisation deploying CRM practices. There are a plethora of challenges facing organisations when adopting CRM. Previous research is limited to either examining the CRM adoption process at an individual/employees level or an organisational level. Hence, in this paper the myriad of organisational, marketing and technical antecedents that seem to impinge upon employee perceptions and organisational implementation of CRM are structured in a two-stage model. Using a stratified sample of 10 organisations across 4 sectors, 7 hypotheses are tested on data collected from 301 practitioners. A two-stage model is analysed using structural equation modelling. Findings reveal that CRM implementation relates to employee perceptions of CRM. This paper deepens our understanding of organisational practices to adopt CRM, so as an organisation properly profits from the expected benefits of CRM.     

Has Adoption of IFRS Increased Non–North American Institutional Investment in the Canadian Stock Markets?

We investigate whether non–North American (non‐NA) institutional investment in firms listed on the Canadian stock markets increased between the pre‐ and post‐IFRS adoption periods relative to such investment in firms listed on the U.S. stock markets. Prior to IFRS adoption, Canada had high‐quality financial reporting standards that were similar to the U.S. standards. As consequences of IFRS adoption, Canadian financial statements became more comparable with European and other IFRS country financial statements and less comparable with neighboring U.S. financial statements. Thus, a question of interest is whether the enhanced comparability with non‐NA companies was beneficial in terms of attracting non‐NA investment to Canadian companies versus U.S. companies. We find that there was no significant change in non‐NA institutional investment in Canadian firms relative to U.S. firms for the very largest (fifth quintile) and for smaller (first, second, and third quintiles) Canadian companies. However, intermediate‐sized Canadian companies in the fourth size quintile lost non‐NA institutional investment relative to their U.S. peer companies, suggesting that non‐NA investors cared more about comparability with U.S. peer companies than non‐NA peer companies for companies in this size quintile.     

Household Determinants of the Adoption of Improved Cassava Varieties using DNA Fingerprinting to Identify Varieties in Farmer Fields: A Case Study in Colombia

We examine factors affecting the adoption of improved cassava varieties of 217 households in the Cauca Department in southwest Colombia. Using DNA fingerprinting through Single Nucleotide Polymorphisms (SNPs), we identified different cultivars in farmers fields. We also used this information to remove possible bias in the adoption model that could have resulted from a misclassification of improved varieties (IVs). As a result, we found that farmers substantially overestimate their use of IVs and there are important differences in the determinants of adoption between farmer self‐identification and DNA fingerprinting. This finding implies that the incorporation of DNA fingerprinting in IV adoption studies is important to ensure the accuracy of future agricultural economic research and the relevance of subsequent policy recommendations.     

When do MNCs fail to learn from prior failure experience?

Do multinational corporations (MNCs) learn from their prior failures in international joint ventures (IJVs)? When does decision makers’ cognitive inability hinder MNCs from learning through their prior failure experiences? In the context of IJV survival in subsequent IJV entries, this study compares predictions made from two distinct theoretical perspectives, both of which belong to the behavioural school in strategy literature. According to the performance feedback perspective, MNCs may effectively learn from their prior failure experiences gained in familiar decision‐making contexts. On the other hand, according to the cognitive bias perspective, MNCs may not be able to effectively learn from their prior failure experiences if they inaccurately interpret the causes of their prior failures. The results provide partial support for the notion that MNC decision makers may not be able to effectively learn from their prior failures because of their cognitive biases. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.