垄断国企收入分配改革中的利益集团分析

垄断国企内部的高收入拉大了社会的贫富差距，引发了不少社会成员的不满。从2004年启动的，连续拖延了10年的收入分配制度改革，一再被搁浅，迟迟难以获得通过，其根本原因，是包括少数垄断国企高管们在内的既得利益集团的强势阻挠的结果。垄断企业收入分配改革过程中存在着不同的利益集团，他们是社会不同阶层的代表，有着各自不同的目标函数，因此会通过在政治、经济、社会等领域采取各种形式的努力，相互竞争、相互博弈，以实现各自的利益目标。目前看来，垄断国企集团虽然数量少，但规模较大，由于存在与政府规制集团利益的“共容性”，以及强大的经济实力和政治话语权，在与其他利益集团的博弈中占据优势。当前，中央关于限制垄断国企高管薪酬的“破冰之举”，有助于打破垄断国企利益集团的优势地位。     

Developing a model of disability that focuses on the actions of disabled people

Disabled people, writers on disability and disability activists stress the importance of disabled people being included in all aspects of society. I argue that a major omission from this inclusiveness is that no current model of disability focuses on the impact of the actions of disabled people on disability. Disabled people are not passive bystanders, powerless to reduce the restrictions of disability. On the contrary, we are central to actively limiting its constraints. I develop a model of disability, called ‘active’, which focuses on the effects on disability of the individual and collective actions of disabled people. I describe published findings which indicate that engaging in self-help, using support groups and deploying assistive technology can all reduce the limitations of disability. Recent increases in the number of disability support groups and developments in assistive technology have substantially augmented the potential for disabled people to combat the effects of disability.     

An emerging transnational industrial relations? Exploring the prospects for cross‐border labour bargaining

Global union federations (GUFs) and multinational enterprises (MNEs) have been concluding “international framework agreements” (IFAs) to protect their interests amidst the globalizing economic landscape. By modelling the underlying bargaining processes, the authors show that IFAs can be expected when both sides exhibit risk aversion, although the agreement will favour the less risk‐averse side. Since globalization has created fewer vulnerabilities for MNEs than for GUFs, IFAs have so far typically delivered only minimal benefits for labour. But this should change in the future if strengthened transnational union capacities and abilities to threaten MNEs with reputational costs bring greater equalization of attitudes towards risk.     

Unacceptable forms of work: A multidimensional model

Unacceptable forms of work (UFW) have been identified as an “area of critical importance” for the ILO as it approaches its centenary. Yet there is currently no comprehensive elaboration of the dimensions, causes or manifestations of UFW. This article reports on a research project that has proposed such a framework. The article first investigates and reconceptualizes key discourses on contemporary work to identify their contribution to an analytically rigorous conception of UFW. It then outlines a novel Multidimensional Model that has been designed for use by local policy actors in identifying and targeting UFW in countries across a range of income levels.     

A reference activity model for smart factory design and improvement

Smart manufacturing systems (SMSs) are envisioned to contain highly automated and IT-driven production systems. To address the complexity that arises in such systems, a standard and holistic model for describing its activities and their interrelationships is needed. This paper introduces a factory design and improvement (FDI) activity model and illustrates a case study of FDI in an electromechanical component factory. In essence, FDI is a reference activity model that encompasses a range of manufacturing system activities for designing and improving a factory during its initial development and also its operational phases. The FDI model shows not only the dependency between activities and manufacturing control levels but also the pieces of information and software functions each activity relies on. We envision that the availability of these pieces of information in digital form to integrate across the software functions will increase the agility of factory design and improvement projects. Therefore, our future work lies in contributing to standards for exchanging such information.     

财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。     

中国员工企业伦理态度调查及分析

随着中国市场经济的发展,各种企业丑闻的频发引起业界广泛关注,公司治理越来越受到重视。已有的研究表明,员工企业伦理态度关乎员工承诺度和企业竞争力。本文依据个人层次研究理论,采用实证分析方法,选择国内6家企业的员工为调研对象,沿用国外企业伦理个体层次研究中广泛使用的量表"Attitude Towards Business Ethics Questionnaire"(ATBEQ)即企业伦理态度量表,考察当代中国企业员工对企业伦理态度的看法;另外,也分析了不同的工作年限,性别,学历,户口等因素下的企业员工伦理态度差异。调查结果显示:中国员工的企业伦理观存在困惑;大部分中国员工有企业利益相关者意识;教育对企业员工伦理态度存在显著影响。     

Sexual Orientation in State Hate Crime Laws: Exploring Social Construction and Criminal Law

Several studies have described and analyzed the development and diffusion of hate crime laws in the United States, but none specifically examined state-level differences in protected categories. Forty-five of the 50 states have a hate crime statute, but only 30 of those include sexual orientation. In this study the social construction framework is applied to the hate crime policy domain in order to determine whether or not variations in the social and political status of gays and lesbians are associated with the inclusion of sexual orientation in state hate crime laws. Content analysis of daily newspapers in six states revealed that a positive social construction is associated with groups seeking hate crime law protections, and that political influence may also be a key factor.     

母国区域制度质量对民营企业海外市场进入模式的影响

  海外市场进入模式是跨国企业实现国际化战略目标的重要战略决策。虽然国内外学者已经意识到制度因素对新兴市场跨国企业海外市场进入模式的影响，但大多集中在对东道国制度环境影响的研究，很少考虑母国区域制度环境的复杂性，且缺乏相应的实证检验。         在此背景下，基于制度理论和社会资本理论，探讨母国区域制度质量对中国民营企业海外市场进入模式的影响机理。以规制差异和文化差异为调节变量，以社会资本为中介变量，构建母国区域制度质量与民营企业海外市场进入模式之间关系的概念模型，并以2015年进行海外市场投资的210家中国民营上市企业为研究对象进行实证研究。         研究结果表明，①母国区域制度质量与民营企业海外市场进入模式呈正相关关系，即所处的母国区域制度质量越好，民营企业更倾向于选择独资的海外市场进入模式；②母国与东道国间的规制差异和文化差异负向调节母国区域制度质量与民营企业海外市场进入模式的正向关系；③社会资本对母国区域制度质量与民营企业海外市场进入模式的关系起部分中介作用，即民营企业获得的社会资本越多，对市场信息等方面的把控能力越强，越倾向于采用独资的海外市场进入模式。         研究结果展现了中国市场分割情景下民营企业海外市场进入模式的独特性，拓展了国际商务领域对新兴国家制度环境的理解和认识，促进了制度理论和社会资本理论在国际商务领域的应用和发展。在管理实践中，民营企业在进行海外市场进入模式决策时，应充分考虑其所在的区域制度环境，同时也要善于构建不同类型的社会资本，以提高企业战略决策的可靠性和有效性。     

外部性视角下中小企业财务应急机制构建

随着市场经济的发展,我国中小企业倒闭、亏损、被兼并收购现象屡见不鲜。究其原因在于,外部环境变化带给中小企业的冲击很大,尤其是劳动力、资金两类生产要素市场环境的变化对中小企业的影响甚大。从外部性理论入手,主要从外部不经济的角度来阐释风险,为了规避风险,提出财务应急机制的构建。