Accounting and management in the social dialogue: the experience of fifty years of works councils in France

This paper analyses the conditions of the birth of works councils in France in 1945 and how the practice of their economic competence has evolved. It studies the ways in which the relationships have developed between the principal parties: trade unions, business management and chartered accountants. It aims to show how the use of accounting and management information has contributed to the legitimization of the works council as an institution.     

企业实现技术跃迁的机会窗口测度

本文在分析机会窗口对推动企业实现技术跃迁作用的基础上,以单个产品在完整生命周期内机会窗口出现的频次、时间以及密度等为数值因子建立了测度模型。研究表明,企业通过对机会窗口相关因子的测度可以适时识别机会窗口,为实现技术跃迁提供阈值条件,从而有助于企业建立技术领先优势。文中以西安车辆厂为例验证了上述观点。     

Product competitiveness evaluation— quantitative analysis for development strategy

Product competitiveness is the most important concern for industry and is decided by the interaction of engineering activity with the market environment. This paper describes the characteristics of technological product competitiveness in the market, by use of an ordinal scaling method based on rivalry comparison. The analysis was made for actual data extracted from data on consumer electrical products evaluated over a long period of time. Four methods were examined to quantify ordinal data for competitive evaluation elements. The maximum correlation ratio method was proved to be most reasonable for extracting detailed characteristics regarding product competitiveness in the market. It was also confirmed how the highest and lowest rankings in some element influence total competitiveness. The most competitive product in the electrical consumer market gets the highest ranking in performance evaluation, first or second ranking in timing, and above average ranking in cost, with no major setback in reliability.     

浅析唐代绘画艺术

本文主要阐述了唐代绘画史上几位有代表性的画家的代表作品,对其历史背景进行了史实叙述,并总结和分析画家所处时代、所创作作品的特点与局限,描述其画风的特点,对于作品进行了审美评述和历史定位.     

Employee participation and productivity

This paper measures the productivity impact of shop-floor employee involvement. On the basis of a representative German establishment data set, the study finds that the introduction of teamwork and autonomous work groups, and a reduction of hierarchies in 1996/1997 significantly increased average establishment productivity in 1997–2000. The estimation strategy controls for unobserved invariant establishment heterogeneity by using a two-step system GMM panel regression approach. It simultaneously takes account of endogeneity of participative work organization by instrument variable regressions. It is also shown that the productivity effect of shop-floor employee involvement is stronger in establishments with works councils.     

Codetermination and personnel policies of German firms: the influence of works councils on turnover and further training

The paper analyses the contribution of works councils to the overall success of German firms during the last few decades. It is argued that a successful implementation of flexible specialization strategies is the cornerstone of German prosperity. The acquisition and effective utilization of firm-specific skills is a precondition of successful flexible specialization. Effective skill utilization itself needs cooperation between employers and employees in order to safeguard the specific investments of either side. Thus, the crucial question is whether the dual system of worker representation in Germany, and particularly the part of the works councils therein, is an efficient institution in the sense that it guarantees the necessary co-operation. In analysing the effects of works councils on personnel turnover and vocational training, we find the works councils to be organizationally efficient, i.e., they balance out employers' and employees' interests. The legal structure underlying the dual system is found to be institutionally efficient because it guarantees this result. Even in times of crisis and if exposed to great pressure, the dual system seems to remain stable, as is illustrated in the light of recent labour market developments that have been triggered by German unification and the last recession.     

Trade unions,management and European works councils: Opening Pandora's box?

This paper makes a contribution to the ongoing debate on transnational worker representation in light of the European Works Council (EWC) directive. Three issues in particular are highlighted which we believe contribute to the organizational and political developments of EWCs. First, we present some variables which have stimulated worker representatives to 'network' with each other across national boundaries prior and parallel to the EWC directive. Looking at factors other than the EWC directive can give us a greater appreciation of the likely interactive nature of employee representatives, trade unions and management in the new forums. Second, and in particular, we explore whether certain elements of existing national industrial relations systems either stimulate or limit interest by employee representatives in forming and aligning themselves to transnational forums. Given that the German and British industrial relations systems are so different, and that the divergence between them is seen as an impediment to EU attempts to promote the growth of an integrated European system (Crouch, 1993), the research compares developments in these two countries. Third, the paper explains how management is responding to developments in transnational worker representative forums within the context of divergent industrial relations systems. We highlight in particular the way management is able to utilize institutional aspects of national systems in conditioning transnational worker representation in the newly structured forums. Such responses, we argue, raise questions regarding our understanding of convergence and divergence in industrial relations.     

《孟子正义》：新疏家模范作品

焦循的《孟子正义》是清代第一部用一家之注的新疏,也是清代本赵注〈孟子〉仅存的一部新疏.于赵岐《孟子章句》,一申其义,二补其注,三正其误,四存其疑.申赵而不盲从;补赵盖属必要之处;正在要处,正之有据;不能断其是者,存疑待考,学风可推,乃清代“新疏家模范作品”.     

Uncovering the practices of evidence-informed policy-making

This paper analyses two reports of efforts to strengthen evidence-informed policy-making within government departments; one from the UK and one from the USA. It reveals a series of specific evidence-related practices which share common purposes. These are assessed against Parkhurst's principles of the good governance of evidence. A suite of seven practices is identified that could form the basis for a holistic strategy to embed an evidence-informed approach to policy-making.     

城市历史街区的动态保护规划研究——以中国一汽历史街区为例

城市历史街区是一个城市的缩影和象征,集中体现了一个城市深厚的文化底蕴,反映了城市的文化特质和精神气氛.历史街区保护是一个动态过程,必须兼顾历史与现在、物质与非物质关系,同时要处理好保护与利用、继承与更新等多方面的关系.中国一汽历史街区是长春市的重要历史街区,在保护规划中,应充分考虑其价值和现状,从强化空间景观规划、建立...