企业内部控制的思考

现代企业从事的社会化大生产,具有分工精细、协作广泛的特点。日新月异的科学技术、加速发展的全球一体化进程,使得企业面临着错综复杂的政治、经济、文化、社会等内部环境。因此,企业要正确定位,优化设计,实施与持续改进绩效考评,建立资源计划系统以应对不断变化的形势。     

Understanding Popularity and Relational Aggression in Adolescence: The Role of Social Dominance Orientation

This study investigated a potential moderator of the association between popularity and relational aggression: social dominance orientation (SDO), the degree to which an individual endorses the importance of social hierarchy. One hundred eighty‐five ninth graders completed a sociometric assessment of RA and popularity, and a self‐report SDO measure. SDO was positively associated with popularity for both boys and girls, and with RA for girls. Popularity and RA were positively correlated for both genders. Regression analyses showed that SDO moderated the association between popularity and RA for girls, but not for boys. Girls who were both popular and who were social dominance‐oriented were particularly high in peer‐nominated RA. SDO may provide a useful framework for understanding the role of popularity in adolescent peer groups.     

Support for a Fluid-Continuum Model of Sexual Orientation: A Large-Scale Internet Study

In a study with 17,785 subjects obtained over the Internet from the United States and 47 other countries, Kinsey's hypothesis that sexual orientation lies on a continuum was supported. Self-identifications of subjects as gay, straight, bisexual, and other corresponded to broad, skewed distributions, suggesting that such terms are misleading for many people. Sexual orientation range—roughly, how much flexibility someone has in expressing sexual orientation—was also measured. The results support a fluid-continuum model of sexual orientation, according to which genetic and environmental factors determine both the size of the sexual orientation range and the point at which an individual's sexual orientation is centered on the continuum.     

Critical Realism,Dialectics, and Qualitative Research Methods

Critical realism has been an important advance in social science methodology because it develops a qualitative theory of causality which avoids some of the pitfalls of empiricist theories of causality. But while there has been ample work exploring the relationship between critical realism and qualitative research methods there has been noticeably less work exploring the relationship between dialectical critical realism and qualitative research methods. This seems strange especially since the founder of the philosophy of critical realism, Roy Bhaskar, employs and develops a range of dialectical concepts in his later work in order to extend the main tenets of critical realism. The aim of this paper is to draw on Bhaskar's later work, as well as Marxism, to reorient a critical realist methodology towards a dialectical approach for qualitative research. In particular, the paper demonstrates how dialectical critical realism can begin to provide answers to three common criticisms made against original critical realist methodology: that the qualitative theory of causal powers and structures developed by critical realists is problematic; that critical realist methodology contains values which prove damaging to empirical research; and that critical realists often have difficulties in researching everyday qualitative dilemmas that people face in their daily lives.     

Work,parenting and gender: the care–work negotiations of three couple relationships in the UK

Changes globally mean that there are now record numbers of mothers in paid employment and a reported prevalence of involved fathering. This poses challenges to mothers and fathers as they negotiate care–work practices within their relationships. Focusing on interviews with three heterosexual couples (taken from a wider UK qualitative project on working parents), the paper considers care–work negotiations of three couples, against a backdrop of debates about intensive mothering and involved fathering. It aims to consider different configurations of work and care within three different couple relationships. We found that power within the relationships was negotiated along differential axis of gender and working status (full- or part-time paid work). We present qualitatively rich insights into these negotiations. Framed by a critical discursive psychological approach, we call on other researchers to think critically about dominant discourses and practices of working, caring and parenting, pointedly how couples situated around the world operationalise these discourses in talking about themselves as worker and carers.     

Emotions in organization–public relationships: Proposing a new determinant

Emotions have been left largely out of debate over the indicators that make up organization–public relationship (OPR) frameworks. This exploratory study analyses the importance of emotions in OPR. Results show that emotions are highly influential in this relationship. On these grounds, the paper suggests expanding existing conceptual analyses of OPR to include emotions.     

Adding Sexual Orientation to New York State's Human Rights Law: Initial Information About Implementation and Effectiveness

While previous research has focused on measuring employment discrimination based on sexual orientation and establishing the need for laws that protect against such discrimination, very little research has evaluated the effectiveness of current nondiscrimination laws. This exploratory research considers the addition of sexual orientation to New York State's Human Rights Law as it relates to employment. In an effort to better understand the implementation and overall effectiveness of the law, attorneys in New York who specialize in employment law were surveyed. The survey results, based on the responses of 34 attorneys, provide insights into how well the law has initially protected individuals from discrimination, and how well it has provided redress for claimants of employment discrimination. The initial results of the research suggest that employees mostly seek redress for a hostile work environment, that potential claimants are concerned with confidentiality and retaliation, and that more training for employees is needed to combat employment discrimination based on sexual orientation.     

A decade of changes: Within-group analysis of LGBTQ individuals' perceptions of their community context and the relevance for social service providers

The previous decade has seen a drastic shift in the social environment for lesbian, gay, bisexual, transgender, and queer (LGBTQ) people. It is not surprising then to find that the perceived “best” and “worst” aspects of life for nonmetropolitan LGBTQ individuals have also changed. We use data from two cohorts of the Rainbow Illinois survey to examine differences between responses in 2000 and 2011. Furthermore, we examine demographic differences in the perception of what is “best” and “worst” among the 2011 cohort. Results suggest that although the general social climate has improved for some, it remains problematic for others. Implications for social service providers are thoroughly discussed.     

Effects of the social dominance orientation on environmental attitudes of Chilean university students / Efectos de la orientación a la dominancia social sobre las actitudes ambientales de universitarios chilenos

By adopting a multidimensional approach to environmental attitudes (apathy, anthropocentrism, connectedness and emotional affinity with nature), this study explores the relationships between these dimensions, social dominance orientation (SDO) and political orientation. Two hundred and sixty-two Chilean university students filled out an ad hoc online questionnaire. Two confirmatory factorial analyses showed the four typologies of environmental attitudes and the two factors for SDO, which are labelled group dominance and opposition to equality. Through hierarchical regressions, group dominance showed higher explanatory power of environmental attitudes than political orientation. Furthermore, using the bootstrap procedure we showed that group dominance mediated between political orientation and attitudes of apathy, anthropocentrism and connectedness, while opposition to equality mediated between apathy and emotional affinity. We conclude that SDO is an important variable for measuring political ideology while also providing new nuances when analysing the relationships with environmental attitudes.