When the main job tasks are perceived to be ‘irrelevant’ in the workplace: the internal uselessness of corporate social responsibility work in Japan

ABSTRACT

Despite a symbolic shift toward ‘emotional taint’ in dirty work literature, the role of the workplace has not been studied in relation to socially admired professions, such as corporate social responsibility (CSR) work. This article carries out an in-depth, critical examination of CSR as an emotionally tainted occupation in Japan. Its findings, substantiated by an analysis of 34 CSR workers’ rhetoric, help conceptualise ‘internal uselessness’. This emerges when workers feel their organisations publicly foster an image of their work that is decoupled from its internal reality, assigning them chief tasks they consider irrelevant. This leads to negative consequences that damage their workplace social relationships, professional aspirations and emotional well-being. The findings ultimately show that these CSR workers in Japan attempt to counterbalance internal uselessness through a social quest with peers outside their workplace, but also manage their emotions by rationalising their job status as inescapable, influenced by situated commitment norms.     

Land markets and migration trends in Tanzania: A qualitative‐quantitative analysis

While migration has been found to enhance welfare across a range of settings, most of the literature focuses on rural‐to‐urban migrant flows. Using a unique dataset from north‐western Tanzania, this article probes an important, yet overlooked, link between land markets and rural‐to‐rural migration. A mixed‐methods approach is used to discern how these two forces are intertwined in village life. Results indicate that household decisions to migrate are particularly influenced by the ease of market‐based land access in their new communities. This suggests that labour mobility may be facilitated through the development of a well‐functioning land market.     

Sample size re‐estimation incorporating prior information on a nuisance parameter

Prior information is often incorporated informally when planning a clinical trial. Here, we present an approach on how to incorporate prior information, such as data from historical clinical trials, into the nuisance parameter–based sample size re‐estimation in a design with an internal pilot study. We focus on trials with continuous endpoints in which the outcome variance is the nuisance parameter. For planning and analyzing the trial, frequentist methods are considered. Moreover, the external information on the variance is summarized by the Bayesian meta‐analytic‐predictive approach. To incorporate external information into the sample size re‐estimation, we propose to update the meta‐analytic‐predictive prior based on the results of the internal pilot study and to re‐estimate the sample size using an estimator from the posterior. By means of a simulation study, we compare the operating characteristics such as power and sample size distribution of the proposed procedure with the traditional sample size re‐estimation approach that uses the pooled variance estimator. The simulation study shows that, if no prior‐data conflict is present, incorporating external information into the sample size re‐estimation improves the operating characteristics compared to the traditional approach. In the case of a prior‐data conflict, that is, when the variance of the ongoing clinical trial is unequal to the prior location, the performance of the traditional sample size re‐estimation procedure is in general superior, even when the prior information is robustified. When considering to include prior information in sample size re‐estimation, the potential gains should be balanced against the risks.     

论准备海外上市公司的内部控制建设

本文主要探讨准备在海外上市的中国企业要加入到国际市场的竞争中,应该如何按照国际上通行的内部控制标准来建立内部控制体系。以COSO报告作为内控标准来分析我国现阶段企业内控管理的基本状况,并进一步就国内企业应如何按照国际上通行的内部控制标准来建立完善而有效的内部控制体系提出了一些应对措施和建议。     

信息技术对审计的影响研究

随着信息技术在社会经济生活中的全方位渗透,适用于传统经济环境的审计理论、方法与技术需要变革以适应现代组织的各类日常运营和活动,通过调研信息技术在审计中的具体应用,从12个方面对信息技术进步与审计发展面临的问题和趋势进行系统性研究。研究认为,信息技术促使审计职能从审计为主变为审计与管控并重,审计范围从经济安全变为经济与信息安全并重,审计内容从财务为主变为财务与业务并重,审计对象从账本变为数据库,审计模式从事后变为事前事中事后全包含,审计方式从现场勘察为主变为远程分析为主,审计介质从纸质变为电子,审计证据从有形变为无形,数据来源从抽样变为全样本,测试内容从人工系统变为信息系统,工作形式从审计合作变为审计协同,风险计算从依赖审计人员经验变为依据系统模型,这些变革极大地推进了审计向现代化方向发展。     

农民合作社信用合作满意度实证研究——基于内部社会资本分析视角

基于对3个省的3个县市区253家合作社的调查数据,运用因子分析法和二元Logistic分析法实证研究合作社社员满意度的影响因素。因子分析结果表明:内部社会资本由内部信任、内部规范和社会网络等3个因子构成。Logistic回归分析结果显示:内部信任、内部规范这两个测量变量与社员满意度存在显著的正相关性,而社会规范与社员满意度之间呈显著的负向相关关系。组织认同能够提高社员对合作社的满意度,且加入合作社时间越短的社员对合作社的满意度越高。此外,还通过剔除不显著变量和增加变量的方法对社员满意度进行回归分析,结果证明研究结论具有高度的稳健性。据此提出建立健全信用合作管理制度、加强合作社的社会整合功能、发挥合作社示范作用的政策建议。     

SafetiPin: an innovative mobile app to collect data on women's safety in Indian cities

Women's safety is a key concern of governments and civil society today. In India, the issue has become prominent in the wake of the gang rape and murder in 2012. One of the key elements in addressing the lack of safety in cities is identifying the causes. SafetiPin, a mobile app, is one tool that has been developed to collect data on safety in cities. Building on the international methodology of safety audits, SafetiPin has transformed it into a mobile app that crowd sources data and information on insecurity in cities. Using SafetiPin, data have been collected in seven Indian cities. This article examines some of the data to understand what factors lead to lack of safety and insecurity in cities, and discusses future plans for the project.     

异地审计是否存在低价竞争？

使用2004—2014年的715家非金融上市公司组成的平衡面板数据,从静态和动态角度,对异地审计与低价竞争进行检验。结果发现：异地客户率为31．7％,大约13．6％的公司审计收费存在低价竞争行为,且异地审计与低价竞争显著正相关。建议：一是对异地客户所在地注协而言,需要注意低价竞争的情况,特别是在签订审计合约时,应向客户所在地的注协备案合约内容,并由当地注协在网上公开其审计报告,以供使用人查询,必要时可约谈相关事务所。二是对会计师事务所而言,进行异地审计时,遵守客户所在地的审计服务定价标准,不得低价竞争,履行相关的审计合约和审计报告备案制度,执行内部过程质量标准,确保高质量的审计服务。     

“内”“外”表达:桂林龙脊梯田景区乡愁意识的建构与重塑

桂林龙脊梯田的农耕文明和乡土文化是自然景观与乡愁旅游资源的综合体,承载着景区的历史记忆,是延续和传承龙脊梯田景区乡愁文化的重要表征。留住乡愁文化对于传承当地的历史文化、重塑乡愁记忆和树立乡土文化自信具有重要作用。村民作为龙脊梯田景区乡愁旅游感知的内部视野,与作为外部视角的政府、游客和媒体有着不一样的建构策略,在深描各行动者如何"留住"与"重塑"乡愁的基础上,提出活化社会记忆、激发集体记忆、凝聚情感记忆和赋能媒介记忆的乡愁旅游发展路径,旨在强化乡愁旅游主体地位、增强乡愁文化认同、搭建乡愁情感纽带和创新乡愁文化感知。