基于声誉的盈余管理监督机制研究

盈余管理是企业经理层作为理性的代理人,在进行企业信息披露和报告过程中,利用其私人信息的比较优势,采用会计机会主义行为牟利的管理行为。在有限理性的前提下,契约必然是不完备的,存在道德风险和逆向选择问题,必须利用契约执行、监督机制来保证契约执行的效率。值得注意的前提是,由于盈余管理本身是在法律和法规允许的选择空间内进行的,因此,对于盈余管理的监督机制必然是一种"私人性"的保障机制。文章以制度分析、契约理论为分析工具,从实证的角度考察了基于声誉的盈余管理监督机制的可行性及制度基础。     

The Japanese version of the Effort-Reward Imbalance Questionnaire: a study in dental technicians

To test the psychometric properties and criterion validity of the Japanese version of the EffortReward Imbalance (ERI) Questionnaire (Siegrist, 1996), a survey was conducted among 105 male dental technicians. The Japanese version of the questionnaire was developed through a backtranslation process. Internal consistency and factorial structure were tested and the criterion validity with respect to musculoskeletal symptoms was estimated with the help of a correlation matrix and logistic regression analysis. In psychometric terms, the factorial structure of the scales measuring the components of the theoretical concept was replicated satisfactorily, and internal consistencies of the scales measuring the extrinsic and intrinsic components of the model were appropriate. Significant associations between components of the ERI and musculoskeletal symptoms were found. Logistic regression analysis revealed a significantly elevated risk of musculoskeletal symptoms in participants scoring high on the scale measuring the model's intrinsic component, 'overcommitment'. This study indicates that, at least for the occupational group under study, the Japanese version of the ERI Questionnaire is a feasible and psychometrically well justified new measure for assessing psychosocial stress at work with relevance to health.     

The impact of a participatory organizational intervention on job stress in community health care institutions

The aim of the present study was to investigate the effect of a short-term participatory intervention in health care institutions in Norway on workers' control, other job characteristics, job stress, subjective health and job satisfaction. Participants (including managers and supervisors) were randomly allocated to intervention groups and to a control group. Actions to solve problems based on the employees' own perceptions of the main problems were seen as the key motivators for organizational improvement and increased control at the task and office level in the work situation. The main stressors identified by the participants in this study were lack of information, communication and respect between professions, as well as the need for professional and personal development. The participatory intervention had a positive, but limited effect on work-related stress, job characteristics, learning climate and management style, and seemed to have started a beneficial change process. There were no negative short-term effects on work-related stress and job demands. Organizational interventions may be a potential training ground for acquiring participatory skills and resources, and if sustained after the intervention period, they can have long-term effects on problem solving, job stress and employee satisfaction.     

Perceived physical work capacity,stress, sleep disturbance and occupational accidents among firefighters working during a strike

Fire-fighting and rescue work are arranged in such a way that various kinds of accidents and catastrophes can be handled. In an understaffed situation, such as a strike, this goal may not be met. The objective of this study was to investigate factors associated with perceived physical work capacity, stress, sleep disturbance, and occupational accidents among firefighters who remained at work during an extended strike. A cross-sectional questionnaire study was carried out among 543 firefighters (83% of the target group) in 71 fire brigades in Finland. After the strike had lasted for 9 to 11 weeks, most of the firefighters perceived their physical work capacity to be rather good or very good. Stress increased along with a decreasing number of personnel in a crew (OR= 2.3, CI= 1.0-5.3, for less than 75% of a normal crew vs. normal crew) and with decreasing number of personnel in a shift (OR= 2.4, CI= 1.1-5.4, for less than 25% of normal shift vs. normal shift). Sleep disturbance was reported to occur as soon as the total working time exceeded 50 h/week. Working more than 70 h/week increased the risk of occupational accidents almost 4-fold compared with working no more than 50 h/week. These results suggest that exceptional situations, such as a strike, are a challenge to human capacity. With time, increased stress and sleep disturbance may lead to serious consequences.     

Job stress in managers,professionals, and clerical workers

Abstract

The intensity and frequency of occurrence of 30 job stressors as measured by the job stress survey (JSS) were examined in white-collar employees of a large manufacturing firm, consisting of 68 managers, 171 professional (mostly engineers), and 69 clerical personnel. The highest levels of stress intensity were attributed to ‘lack of opportunity for advancement’ and ‘poor or inadequate supervision’. Individual stressors rated as occurring most often during the past six months were ‘frequent interruptions', ‘meeting deadlines’, and ‘dealing with crisis situations’. Factor analyses of the ratings of individual job stressors identified two job-stress factors, job pressure and lack of support, which were differentially related to age, gender, occupational level, locus of control, and job tenure and satisfaction. All three occupational groups attributed greater intensity to stressors that reflected lack of organizational support than to job pressures. Managers reported experiencing job pressures more often than professionals/engineers, but attributed less stress intensity to these pressures. ‘Lack of opportunity for advancement’ and ‘inadequate salary’ were the most salient stressors for the clerical workers. Implications of the findings for the design of stress management and organizational change programmes were discussed.     

Heart rate and blood pressure in male police officers and clerical workers on workdays and non-workdays

Abstract

Male police officers from a city police station in Tasmania (n = 20) and a matched group of clerical workers (n = 20) monitored their heart rate, blood pressure and self-reported levels of stress and arousal over a two-week period. Measurements on workdays during which stressful events occurred were compared to non-event workdays and non-workdays. Two group differences were demonstrated, with the clerical workers reporting higher levels of stress, and the police officers reporting higher levels of arousal. Support was evident for the distinction between workdays and non-workdays, and support was demonstrated for differences between different types of workdays. Evidence suggested that restricting the time frame of such research may lead to results that are inaccurate or inconsistent because workdays differ in content.     

构建现代职业教育体系背景下高校德育工作的创新

高校德育工作在高等教育事业中起着"培养什么样的人"的主导作用。在我国加快职业教育体系建设的总体部署下,部分高校探索向应用技术型高校转型。在此期间,高校德育工作面临诸多挑战和机遇。因此,要探索适应时代发展要求的创新道路,拓展德育工作平台,有针对性地开展德育工作,切实提高德育工作在大学生中的影响力。     

广东省在业人口职业结构时空变迁：1982—2005

本文通过对人口普查数据资料的整理,分析了广东省改革开放以来职业结构时空变迁的趋势,研究发现,广东省职业结构变迁的特点与产业结构的变化及区域发展差异有显著相关。在此基础上,探讨了广东省职业结构优化的对策。     

Are there sex differences in the utilization of educational capital among college-educated workers?

This paper introduces the concept of educational utilization as an overlooked part of the education-to-work transition and a potential mechanism by which occupational sex segregation is generated among the college-educated labor force. The paper begins with a critical discussion of the operationalization approaches that have been used in prior research that implicitly measures educational utilization. Multiple empirical measure of the concept are then developed using data from the O*NET and the National Surveys of College Graduates. The explanatory power of each measure is assessed using conditional logit models of occupational attainment. A combined measure is then used to assess sex differences in educational utilization using data from the 1993 and 2003 National Surveys of College Graduates for 2 cohorts of college graduates—those who earned their baccalaureate or post-baccalaureate degrees and entered the labor market in the years 1985–1993 and 1995–2003. The analysis identifies sex differences in educational utilization that vary across field, degree level and cohort and concludes with an examination of the implications of sex differences in educational utilization for occupational segregation.     

Occupational aspirations and ethnic school segregation: social contagion effects among native German and immigrant youths

In this study, I broaden the perspective on young immigrants’ aspirations by looking at their social embeddedness in the host society in terms of their institutionally predefined ties to school peers. In particular, I investigate the relationship between the aspirations of immigrant and native youths with special regard to the social mechanisms that may underlie peer influences. My analyses are based on multilevel data on ninth graders from the German National Educational Panel Study. The results show that a high ratio of immigrants in schools positively influences the aspirations of both immigrant and native German youths by way of school climate. However, the same context has different effects on different groups of origin. For those of Turkish descent, ‘ethnic schools’ are of twofold significance: first, the aspiration gap between Turks and native Germans decreases with increasing segregation, an effect that may be attributable to less perceived discriminatory experiences in school. Second, Turkish young people's stronger adaptation to the climate in ethnically segregated schools reinforces the protective effect of ethnic segregation and, additionally, lowers the aspirations of these youths. That is, immigrants’ stronger orientation towards their in-group seems to contribute to a buffer against discrimination.