The uneasy alliance of organisational culture and equal opportunities for ethnic minority groups: A British example

Recent statistics suggest that there is a continuing disparity in labour market outcomes between ethnic minority (EM) groups and their White counterparts. However, although there is now an abundance of statistical and anecdotal evidence that speaks to the disadvantage of EM groups, there is less understanding of the intraorganisational dynamics that give rise to the outcomes that are reported. Drawing on postcolonial, cultural capital, and social capital theories, this article argues that the dominant approach through which organisational culture is conceptualised and the ways in which it is commonly managed may encourage labour market inequality and disadvantage for EM groups (defined as access to employment and having opportunities for promotion while in employment). The article explores three intraorganisational interventions that are common in culture management initiatives (leadership, selective recruitment, and internal promotion) to illustrate the arguments. The article concludes by discussing a series of implications and highlighting the pivotal role of the HR academy and practitioners in generating deeper insights and attention into the potential sources of EM disadvantage that are linked to culture and culture management.     

关于实施增值税汇算清缴的探讨

现行的增值税征收方法,对年度内存货数量变化较大的一般纳税人企业来说还不够完善。该文从增值税的本质出发,对此进行了初步探讨,提出对增值税实施汇算清缴,以弥补其不足之处;同时设计了汇算清缴所需的会计处理方法和会计分录。     

Why are Small Firms Different? Managers’ Views

Do incentives differ between large and small organizations? Results from a representative survey of compensation managers are used to shed light on the issues. I find that (i) small establishments rely less on pecuniary incentives, and have a significantly more hostile attitude towards incentive schemes based on competition and relative rewards; (ii) large units are more vulnerable to mechanisms of efficiency wages, effects that remain even after controlling for differences in monitoring ability; (iii) large units are more prone to indicate that negative reciprocity is important, and that their employees care about relative pay. I argue that these findings fit with behavioral stories of incentives and motivation, in particular those stressing group interaction effects, inequity aversion and gift exchange.     

Estimating Willingness to Pay for Improved Water Quality in the Presence of Item Nonresponse Bias

This article deals with the problem of item nonresponse in contingent valuation surveys using a payment-card method, by applying a grouped-data sample-selection estimation technique that is capable of imputing the missing values conditional upon a respondent's decision to answer a willingness-to-pay question. The advantage of the technique lies in its ability to utilize all of the information in the sample, permitting a more efficient estimation in the presence of item nonresponse bias. The major determinants of willingness to pay appear to be household income, number of children, education, perception of existing water quality, and identification with environmental issues.     

浅论我国农村环境的法律体系建设

本文分析了我国农村环境法律体系在立法、执法等方面存在的问题,据此提出了健全和完善农村环保法制的一些设想。     

少数民族教育立法简析

为实施西部大开发战略,促进少数民族地区经济发展,解决少数民族地区落后的教育现状,有必要加大少数民族教育立法的进度。在少数民族教育立法过程中,应坚持国家的统一和民族区域自治相结合的原则;坚持一切从实际出发,实事求是的原则,充分考虑民族特点和地区特点的原则;坚持为当地经济建设和社会发展服务相结合的原则;坚持教育与宗教相分离的原则。     

反垄断法域外适用依据分析

反垄断法的域外适用包括多种情形,其依据也各不相同.其中由美国首先在司法中确立的“效果原则”对该类适用问题产生了重要影响,一方面对于保护本国的市场环境,效果原则确实具有积极的作用,但其引发的国家间主权和经济利益的冲突也使得该原则的适用受到了限制.对此,各国都采取了很多变通措施,并通过国际合作来缓解这些冲突,这对于我国的相关立法也具有启示作用.     

国外循环经济立法经验及其对我国的启示

国外循环经济发展的法制建设,特别是发展循环经济领先的国家的经验表明,发展循环经济需要强有力的法律做保障;都把立法作为推进循环经济发展的重要手段和制度保证;我国应该积极借鉴其有益经验和做法,应立法先行,做好立法规划,加快立法进程,强化制度创新,健全法律法规体系,为建设循环型社会构筑坚实的法律保障体系。     

税收公平伦理视角下的个人所得税制建构

税收公平原则富含社会伦理的思想。对个人所得税的征管，不仅要强调其经济功能，更要关注其社会公正和伦理维护的社会功能。我国的个人所得税制存在纳税人身份确定、纳税能力确定、征税范围确定三个方面的公平伦理扭曲。因此，新的个人所得税构想中应当强调全民纳税、量能负担原则，实行低累进税率和负所得税税率，同时要改进征管模式。     

行政性垄断与我国未来的反垄断立法

我国发展社会主义市场经济需要完善的反垄断立法。根据垄断的产生与行政权力的 关系,垄断分为经济性垄断和行政性垄断,由于我国市场经济发展的特殊性,行政性垄断构成了 对市场自由公平竞争秩序的主要危险,因此,未来我国的反垄断立法必须将反行政性垄断行为作 为其首要任务进行重点规制,即行政性垄断对未来我国的反垄断立法提出了一定的特殊要求。