Spatial collisions and discordant temporalities: everyday life between camp and checkpoint

How do we make sense of the colonial subject that is neither in revolt nor in open crisis? How do people reproduce their lives, fashion routines, etch out some meaning when the political is evacuated, when time is on hold? These questions loom over a contemporary disjuncture in Palestine, marked in part by the splintering and opening up of the field of subjective bonds, attachments and associations to new modalities of production, less circumscribed by previous normative parameters and engendering a host of complexities and ambivalences in politico-social relationalities. Yet most scholarship on Palestine remains caught up in reductive binaries of violence versus resistance and heavily reliant on rigid and aggregated categories, the bulk of it unable to capture entire assemblages of action, subjective dissonance, productive ambiguities and contingent vitalities that inflect so much of contemporary quotidian life. The refugee in particular has emerged as a destabilizing figure, capable of subversively using the spatio-temporality of the camp as the very resource through which to disturb ascribed categorizations. Reading the paradoxical multiplicity of actions that refugees — women, children and the elderly — perform in the space between Qalandia camp and its checkpoint provides an insight into some of what defines contemporary refugee subjectivities — flexibility, a readiness to take risks, an ability to maneuver through different temporal orders and instrumentalize the spatial fragmentation. These subjects, traversing and negotiating liminality in everyday life, point to lived and bodied affirmations of presence and visibility that cannot be understood through frameworks of recognition and rights.     

Mapping themes in the study of new work practices

Both shaping and shaped by technological, economic and social facets, the world of work has witnessed a wide array of changes. This review article sets out to provide a synthesis of some of the main directions and insights of existing research connected to the new world of work. In particular, we approached the topic of new work practices through four key dimensions: (1) Conceptual and methodological dimensions in the study of new work practices; (2) Spatial and temporal manifestations of new work practices in the collaborative economy; (3) Individuals, organizations and new work configurations; (4) Power and control. The review article critically discusses the future of work and argues that the ‘new’ world of work simply repeats asymmetrical power relations and inequalities that characterise work activities, with the potential of exacerbating even further disparities, inequalities and precarity.     

城乡居民收入性质对城乡消费差距的影响研究

针对中国城乡居民消费差距高位徘徊、消费结构二元并行格局的研究要突破收入数量视角,从收入性质视角予以深刻剖析。基于经典消费理论核心思想,引申出收入的暂时性、流动性、相对性、可预期性和跨期支配性等性质,并采用1991—2013年中国29个省份的相关数据,运用固定效应变系数面板模型实证分析收入性质对城乡消费差距的影响,研究表明：在收入量既定的条件下,收入性质对城乡消费差距的影响显著;农村居民持久收入增长幅度超过城镇居民、收入向上流动幅度大于城镇居民,才能使城乡消费差距缩小;农村居民对正向不确定收入的消费倾向于抑制,而对负向不确定收入的消费则存在棘轮效应;农村居民收入跨期支配性对城乡消费差距具有弥合效应。因此,在增加农民收入数量的同时,也应注重其收入性质的改善,才能有效缩小城乡消费差距。     

市场过程内生的垄断:市场权势和自然垄断

作为内生的垄断现象,市场权势实际上是争胜竞争过程的结果,并非垄断的市场结构所决定。如果将竞争理解为一个动态过程,市场权势具有竞争性和暂时性。自然垄断现象也是市场过程演化过程中的自然现象,无论源于规模经济还是范围经济,都表明自然垄断具有动态效率特征。除非政府人为阻碍争胜竞争过程的展开,通常市场过程内生力量能够有效制约非政府垄断现象。     

The Five Paradoxes of Meaningful Work: Introduction to the special Issue ‘Meaningful Work: Prospects for the 21st Century’

In this introduction to the Journal of Management Studies Special Issue on Meaningful Work, we explain the imperative for a deeper understanding of meaningfulness within the context of the current sociopolitical environment, coupled with the growing use of organizational strategies aimed at ‘managing the soul’. Meaningful work remains a contested topic that has been the subject of attention in a wide range of disciplines. The focus of this Special Issue is the advancement of theory and evidence about the nature, causes, consequences, and processes of meaningful work. We summarize the contributions of each of the seven articles that comprise the Special Issue and, in particular, note their methodological and theoretical plurality. In conclusion, we set forth a future research agenda based on five fundamental paradoxes of meaningful work.     

An Ethnographic Perspective on Urban Planning in Brazil: Temporality,Diversity and Critical Urban Theory

This article provides an ethnographic perspective on urban planning by presenting the creative practices of marginalized slum residents in Recife, Northeast Brazil, who are affected by planners’ decisions. It argues that such a perspective contributes to current critical urban theory in three ways. First, while many studies of urban planning follow the temporality of the timeframe of a particular project (‘project time’), this analysis emphasizes the timeframe of the lives of the affected residents (‘people's time’). Second, it attends to diversity, taking account of the variety of affected residents and the diverse consequences of urban planning on their lives. Third, it shows how urban interventions — similar to marriage, divorce, the birth of children and the death of loved ones — are high-impact life events for the urban poor. Finally, the article assesses the engagement between ethnography and critical urban theory and argues in favour of ‘grounding’ the latter better in the analysis of actual practices and experiences.     

Translating Space: the Politics of Ruins,the Remote and Peripheral Places

This essay surveys recent artistic, literary and philosophical treatments of landscape that use metaphors of ruination, remoteness and the periphery. The discussion primarily focuses on Patrick Keiller's recent works, particularly his film Robinson in Ruins, the account of remote spaces in Paul Farley and Michael Symmons Roberts' book Edgelands, and a collection of essays by Stavros Stavrides on peripheral urban spaces, Towards the City of Thresholds. These treatments of landscape offer an attention to the social significance of spaces overlooked within wider cultural representations of place. It is suggested that all three illustrate the argument that mundane spaces can be read and translated into politicized landscapes offering alternative readings of past events, as well as potential directions for future forms of sociality.     

新会计准则下所得税相关问题处理

所得税会计以税法为依据,以财务会计为基础。由于会计与税法在收益、费用或损失的确认和计量原则方面的不同,导致按照会计准则计算的税前会计利润与按照税法规定计算的应纳税所得之间存在差异。研究我国所得税会计准则制定原则、所得税核算方法的应用,对更加全面地核算所得税会计差异,为决策者提供更加相关的所得税会计信息有重要意义。     

Exploring the interaction of firm-level change and national institutional environments in shaping employment and union relations: a comparative case study of four European airlines

Drawing on the example of the airline industry, this paper explores in a longitudinal comparative case study the question of how firm-level changes and national institutional environments interact in shaping employee and union relations. Adding to previous research in comparative institutional analysis and comparative employment relations, we illustrate that the way in which industry pressures and national-level effects play out to influence employee and union relations depends on firm-level changes, mainly in the form of firm growth, acquisitions and the foundation of new subsidiaries. We show in particular that depending on firm-level changes, the very same firm might engage differently with a given institutional context at different points in time. Hence, our work illustrates the importance of firm growth, acquisitions and the foundation of new subsidiaries in explaining the shifting interaction between the firm and its institutional environment, and its implications for changing employee and union relations within firms.