Why is the gender revolution uneven and stalled? Gender essentialism and men's movement into ‘women's work'

Men's limited movement into female occupations has been identified as a key barrier to future declines in occupational sex segregation and achieving greater gender equality. So why are men so reticent to enter jobs normatively regarded as female? Drawing from qualitative interviews with multiple stakeholders in four female‐dominated occupations in Australia, this article documents the processes that influence men's employment in gender‐atypical jobs. Gender essentialism is central to many processes that generate and/or stall changes in men's representation in female‐dominated occupations. While gender essentialism's role in producing and reproducing occupation sex segregation is well known, its role in reducing occupational sex segregation is a critical process which has previously received limited attention. The article details gender essentialism's integrative function.     

Doing good while doing business: Using financial viability to enhance employability for the disadvantaged

The employment social enterprise (ESE) model can provide an opportunity to create a financially viable business that helps individuals with employment barriers become integrated into the labor force. This research studied eight ESEs. Findings suggest that by applying private‐sector business principles to a workforce development programs, social enterprises can provide participants with meaningful and valuable work experience, while offsetting program costs. Analysis identified four promising practices that social entrepreneurs should adopt when setting up a new enterprise. Enterprises should (a) provide soft‐skill training and social services to participants; (b) operate at a size that allows for economies of scale in production and the provision of support services; (c) have few occupational skill requirements; and (d) hire supervisors with both industry knowledge and the capacity to support individuals with employment barriers.     

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。     

财税政策促进中小微企业发展的有效性分析--以绍兴市为例

中小微企业的发展不管是对就业、创新，还是对经济发展都非常重要，但中小微企业的健康发展也需要政府财税政策的支持。以员工增长率、总资产增长率、销售收入增长率、息税前利润率等四项指标作为财税政策支持中小微企业发展效果的检验变量，以绍兴市的中小微企业为观测样本，通过非参数检验方法论证并证实了不同组别四个检验变量的分布存在显著差异，说明财税政策有效地促进中小微企业发展。     

珠江三角洲企业营销由粗放型向集约型转变的探讨

珠江三角洲的市场营销在由粗放型向集约型转变中涌现了一些集约型营销搞得较好的企业,具体表现有：善于发现市场机会,扩大市场需求;重视产品高新系列化,提高市场竞争力;重视分销和促销;工商携手、开拓市场;树立社会营销观念,提高企业的知名度和企业形象等     

在基础梁板设计中应用塑性理论的探讨

在基础结构设计中存在误区,导致基础结构中钢筋实测应力较计算值低得多,从而浪费大量钢材．为此提出用塑性理论进行基础结构设计的观点,并对此应用作了一些分析．     

Dependency or Self-Reliance? The Contradictory Case of Work in UK Small Business Families

The focus of this article is a relatively neglected area of social and family policy: its relationship with small business. Economic policy makers have encouraged enterprise, particularly in the form of small business, as a solution to problems of competitiveness and economic growth. The article uncovers what an enterprise culture actually means for some of those families who first embarked upon business ownership in the 1980s in the UK Using data from a qualitative study, it contends that, in contradiction to the enterprise rhetoric, for micro-businesses owners and their families, values of self-reliance and dependency often are found as opposite characteristics necessary for the success of a small business. A recent survey of micro-businesses in contrasting British regional economies suggests that such experiences are likely to be found amongst a substantial proportion of micro-businesses.     

企业投资、现金流与产能利用率

研究行业产能对企业投资现金流敏感性的影响,结果发现：相对于国有企业,行业发展对非国有企业投资现金流敏感性影响更大。当行业产能利用率较高时,相对于国有企业,非国有企业的投资现金流敏感性较高;反之,当行业产能利用率较低时,相对于国有企业,非国有企业的投资现金流敏感性较低。行业产能利用率下降,相对于高融资约束,国有企业融资约束较低时投资现金流敏感性相对较大。     

我国企业养老金会计概念框架结构的分析

我国企业养老金会计的完善发展需要企业养老金会计概念框架的指导.通过探讨我国企业养老金会计概念框架应关注的基本理论问题,借鉴国际上成熟的企业养老金会计概念框架结构,分析目前的企业养老金会计体系结构,为构建我国的企业养老金会计概念框架提供参考.     

企业债务融资对会计信息质量的影响研究——基于中国A股上市公司的经验证据

文章以2013年至2015年中国A股上市公司为样本,研究了企业债务融资和会计信息质量之间的关系。研究结果表明,负债比例越高,会计信息质量越低。但债务结构中不同组成部分对于会计信息质量的影响不同,上下游型债务比例越大,会计信息质量越高;其他型债务比例越大,会计信息质量越低;而银行型债务比例的影响则不明显。