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1.
Numerous labor-management issues possess ethical dimensions and pose ethical questions. In this article, the authors discuss four labor-management issues that present important contemporary problems: union organizing, labor-management negotiations, employee involvement programs, and union obligations of fair representation. In the authors view, labor and management too often view their ethical obligations as beginning and ending at the law's boundaries. Contemporary business realities suggest that cooperative and enlightened modes of interaction between labor and management seem appropriate.Robert S. Adler is Associate Professor of Legal Studies at the Kenan-Flagler Business School, University of North Carolina at Chapel Hill. He teaches courses in Business Law, Business Ethics, and Regulation. Prior to coming to UNC, Professor Adler served as Counsel to the Subcommittee on Health and the Environment of the Committee on Energy and Commerce of the U.S. House of Representatives.William J. Bigoness is Professor of Business Administration and Director, Center for Management Studies at the Kenan-Flagler Business School, University of North Carolina at Chapel Hill. His professional interests include organizational behavior, human resource management, and labor-management relations. Dr. Bigoness was Visiting Professor of Business Administration at the International Institute for Management Development (IMD) located in Lausanne, Switzerland from 1985 to 1987. 相似文献
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Betsy Buchalter Adler 《International Journal of Nonprofit & Voluntary Sector Marketing》1997,2(1):85-91
In the summer of 1996, Congress passed and the President signed, four pieces of legislation of significance to the nonprofit sector: the Taxpayers Bill of Rights 2 (TBR2), the Small Business Job Protection Bill of 1996 (Small Business Act), the Health Insurance Portability and Accountability Act of 1996, and the Personal Responsibility and Work Opportunity Reconciliation (Welfare Reform) Act of 1996. Taken together, these four laws contain what are perhaps the most significant changes to the Internal Revenue Code since the Tax Reform Act of 1986, and what are certainly the most profound changes in the rules affecting tax-exempt organisations since the enactment of the 1969 legislation governing private foundations. This paper highlights the most significant features of these laws as they affect nonprofits.1 相似文献
3.
Johan Adler 《The Scandinavian journal of economics》2006,108(1):81-95
This paper tests Barro's (1979) tax‐smoothing hypothesis using Swedish central government data for the period 1952–1999. According to the tax‐smoothing hypothesis, the government sets the budget surplus equal to expected changes in government expenditure. When expenditure is expected to increase, the government runs a budget surplus, and when expenditure is expected to fall, the government runs a budget deficit. The empirical evidence suggests that the model provides a useful benchmark and that tax‐smoothing behavior can explain about 60 percent of the variability in the Swedish central government budget surplus. 相似文献
4.
Rocky Lee Matt Adler Christopher Terry 《投资与合作》2006,(9):99-100
On July 13, 2006, the Min istry of Information Indus try of the People's Repub lic of China ("MII") issued a new notice concerning foreign-invested telecom and internet companies in China. MII's "Notice on Strengthening Regulation of Foreign Investment in and Operations of Value-Added Telecom Services" (the "MII Circular"), further clarifies the existing regulatory framework governing foreign investment in internet and other value-added telecommunications (" VATS ") businesses in China. 相似文献
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The monetary policy entails demand‐augmenting and diverting effects, and its impact on the trade balance—and on other countries—depends on the magnitude of these opposing effects. Using U.S. data and a sign‐restricted structural vector autoregressive identification, we investigate the importance of these effects. Overall, the results indicate that a monetary loosening (tightening) leads to a strengthening (weakening) of the overall trade balance, indicating that demand diversion dominates. The paper also explores changes in the effects following the global financial crisis, reflecting the impaired monetary transmission mechanism. 相似文献
7.
According to a recent conjecture in the literature, earnings have become a poorer proxy for cash flow from operations over time. We find that since 1988, when cash flow statements started to be consistently reported in Compustat, the cash effectiveness of earnings has actually increased for a large sample of US manufacturing firms. This occurs despite the introduction of fair value accounting and increasing accounting accruals during the last three decades. Also contrary to the conjecture, using more comprehensive measures of cash flow does not restore the investment-cash flow sensitivity, which continues to be around 0.05 in more recent periods. 相似文献
8.
We study the role of beauty in politics using candidate photos that figured prominently in electoral campaigns. Our investigation is based on visual assessments of 1929 Finnish political candidates from 10,011 respondents (of which 3708 were Finnish). As Finland has a proportional electoral system, we are able to compare the electoral success of non-incumbent candidates representing the same party. An increase in our measure of beauty by one standard deviation is associated with an increase of 20% in the number of votes for the average non-incumbent parliamentary candidate. The relationship is unaffected by including education and occupation as control variables and withstands several other robustness checks. 相似文献
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ABSTRACTThis research assessed line-level employee perceptions of their own well-being and their awareness of wellness benefits offered by their organizations. Completed questionnaires were collected from 187 employees of select-service hotels in the Midwest. Employees had above average levels of well-being with full-time employees having significantly higher levels of well-being than part-time employees. Employees who are aware of available wellness programs had higher levels of well-being than those who are not aware of these programs. The findings suggest the need for organizations and managers to implement and communicate wellness program offerings to all employees. 相似文献