Accounting for the Business of Suffering: A Study of the Antebellum Richmond, Virginia, Slave Trade

When the Congress barred the importation of slaves into the United States in 1808, it left the internal slave trade intact. The trade took on a new importance as the slave states of the Old South saw their agricultural economies shift to a point that holding large numbers of slaves became too expensive. During this time, the large agricultural concerns shifted to the New South, where cotton and sugar plantations needed the cheap labour provided by the institution of slavery. As this transition intensified, Richmond, Virginia, became a central slave market that facilitated the interstate slave trade as Old South planters chose the course of selling slaves as a valuable commodity rather than the course of manumission. The records of two businesses—Dickinson & Hill and Hector Davis & Company—which plied the slave trade in the Richmond market, have survived into the twenty-first century. These records revealed a primitive, yet sophisticated, process to account for the consignment, purchase, and sales of human merchandise in this haunting story of the 'business of suffering'.     

中国与伊斯兰国家经贸往来的税收政策探讨

中国与伊斯兰国家的经贸往来大有潜力。本文分析了中国与伊斯兰国家经贸往来的状况,提出了发展中国与伊斯兰国家经贸往来的相关税收政策和措施,并提出了在宁夏回族自治区建立穆斯林用品保税区的设想。     

An analysis of the reasons for the asymmetries surrounding earnings benchmarks

Several studies report an asymmetry in the distribution of earnings around specified benchmarks. However, doubt has arisen over whether the observed ‘kink’ in the distribution of earnings is solely caused by earnings management. We use a ratio analysis approach to examine a range of specific accruals for evidence of earnings management. We find little evidence that firms immediately above the benchmark have abnormal receivables, inventories or provisions. However, they do increase cash‐from‐customers and reduce inventory. Thus, our results support the recent research that suggests that firms engage in real actions to meet earnings benchmarks.     

对煤矿企业工会工作方法的改革与创新

现阶段,我国的煤矿企业的改制工作不断推广,企业的工会工作的方法、内容、目的以及对象都发生了很大的变化。本文对于煤矿企业工会工作方法的改革与创新进行了分析与探讨。     

Sacred alliance or pact with the devil? How and why social enterprises collaborate with mainstream businesses in the fair trade sector*

Abstract

This paper uses institutional theory to highlight different patterns of cross-sector collaboration from the perspective of social enterprises. Specifically, it explores how and why social enterprises interact with mainstream businesses and to what extent their collaboration patterns reflect a vision of how their social mission should be implemented and institutionalized. The empirical analysis is derived from a qualitative study of ‘fair trade’ – a hybrid model created by social enterprises and using market mechanisms to support small-scale producers in developing countries and to advocate for changes in international trading practices. The findings highlight three strategies used by fair trade social enterprises to manage their interactions with mainstream businesses: sector solidarity, selective engagement, and active appropriation. This paper suggests that each strategy is motivated by a different vision of how best to articulate the social mission of fair trade via specific types of collaborations. It also notes how each vision has a distinct pattern of institutionalization at the field level. This paper adds to the emergent literatures on social enterprise and social entrepreneurship, fair trade, cross-sector collaboration and hybrid organizing.     

Globalization,employment relations and human resources indicators in ten developed market economies: international data sets

This paper provides statistical information on internationalization, human resources and labour market outcomes in ten important developed market economies (DMEs). Such data are useful for practitioners and academics who are interested in international HRM. The article's aim is to provide easily accessible statistical tables of selected characteristics, which can be used to draw initial comparisons between countries and to test competing accounts of the impact of globalization on national patterns of employment relations. It includes standard sources so readers can elaborate and update these data.     

企业工会职能建设创新探讨

为了提高服务职工的质量,维护职工群众的切实利益,企业工会需要做好本职工作,创新工作模式。为此,本文从企业职工的民主权利、切身利益、素质、身心健康、基本利益五个方面进行分析和研究,进而为企业工会职能建设奠定基础和提供保证。     

On the predictability of the distribution of excess returns in currency markets

This paper investigates the predictability of foreign exchange (FX) volatility and liquidity risk factors on returns to the carry trade, an investment strategy that borrows in currencies with low interest rates and invests in currencies with high interest rates. Previous studies have suggested that this predictability could have been spuriously accounted for due to the persistence of the predictors. The analysis uses a predictive quantile regression model developed by Lee (2016) that allows for persistent predictors. We find that predictability changes remarkably across the entire distribution of currency excess returns. Predictability weakens substantially in the left tail once persistence is accounted for, implying a moderate negative predictive relation between FX volatility risk and carry trade returns. By contrast, it becomes stronger in the right tail. Furthermore, we provide evidence that FX volatility risk still dominates liquidity risk after controlling for persistence. These findings suggest that the persistence of the predictors needs to be taken into account when one measures predictability in currency markets. Finally, out-of-sample forecast performance is also presented.     

国际贸易、技术进步和中国工业行业的生产率增长

内生增长理论认为技术进步是经济增长最为重要的助推力,推动技术进步的力量是对研发的投资和国际贸易的发展。随着经济贸易与信息技术的飞速发展,社会对国际贸易、技术进步的关注程度日渐提升。通过深入分析国际贸易与工业行业生产率之间的关系,可以有针对性地应用有效手段对国际贸易进行调整,使其可以继续带动技术的进步并促进工业行业生产率的提升。基于此,论文探究了我国国际贸易、技术进步与工业行业生产率增长的关系,阐述了国际贸易、技术进步对于工业行业生产率的真实影响。     

中俄跨境电商服务供应链发展研究——以全球速卖通为例

指出随着中俄跨境电商的迅猛发展,跨境电商平台之间的竞争不断加剧且竞争焦点逐渐从商品竞争过渡到供应链和整体服务水平的竞争。结合全球速卖通在俄罗斯的跨境电商服务供应链的运营情况,通过建立PEST-SWOT矩阵模型,分析全球速卖通在俄罗斯市场的服务供应链发展的竞争态势及宏观环境,并针对其存在的问题提出了优化路径。