The hidden payroll: Employee benefits and the structure of workplace inequality

Employee benefits contribute to the stratification of the labor force into occupational markets. Employee benefits and earnings form compensation packages available in different combinations and at different levels to occupations located in different labor markets. In this study I have merged and aggregated data from the Current Population Survey Pension Suppolement in 1979 at the detailed occupation level with data from the Fourth Edition of the Dictionary of Occupational Titles to examine the relative importance of workforce characteristics, occupational content, and labor market context in the provision of selected employee benefits both separately and in combinations with earnings. The analyses reveal that fringe benefits are structurally-determined factors that represent a dimension of the reward structure of occupations different from earnings, but they combine with earnings to stratify the workplace into occupational markets.     

GENDER-COHORT SUCCESSION AND RETIREMENT AMONG OLDER MEN AND WOMEN, 1951 TO 1984

Long-term trends in occupational change and retirement policy have influenced the relative labor force participation and retirement patterns of subgroups of the older population. Structural changes in the economy have had a large impact on older men and women, pushing the former out of the labor force while pulling the latter in. Meanwhile, the expansion of pension programs for the aged has generally increased the early retirement of men under age 65. Time-series analyses of these trends between 1951 and 1984 point to the specific influences of these factors on gender-cohorts.     

New directions for management accounting

Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem.     

Researching social care for minority ethnic older people: implications of some Scottish research

Summary The paper explores issues raised by research on patterns ofwelfare and mutual care among older Pakistani people and theirfamilies, with particular reference to their use, or lack ofuse of social care services. Qualitative interviews were conductedwith (self-defined) minority ethnic older people, professionalsin statutory services and in minority-led community-based groups.The organization of services is discussed, with special referenceto issues of power and control, the role of the voluntary (non-profit)and statutory sectors, the debate regarding the possible needfor specialist versus generic services, and the role of minority-ledinitiatives. Secondly, issues of service staffing are examined,and the dangers of marginalizing minority services and staffreviewed, especially with reference to divisions of labour inservice provision and staff's own perspectives. Thirdly, themethodological implications of the work are explores, includingissues of linguistic and cultural communication and workingwith relatively powerless social groups, whose views are sought.Examining the views of professional social care workers is alsoproblematized, with reference to their gate-keeping role. Itis argued that user perspectives are essential to the developmentof appropriate services for minority ethnic groups. In conclusion,the need to raise these issues in other work is discussed.     

Contested milieux: Small firms,unionization, and the provision of protective structures

Three trends in the workplace point to the importance of considering work relations as well as governance structures for the development of protective benefits such as pensions. The increasing concentration of employment growth in smaller firms, the general decline of unionization, and the changing composition of the work force constitute the new exigencies of worker-employer contracts. The 1983 Current Population Survey Pension Supplement is used in conjunction with certification data from the National Labor Relations Board to examine the interaction between firm size and the influence, as opposed to the prevalence, of unionization in the provision of pensions. Unionization is found to be more influential in the provision of pensions for workers in small firms despite the established prevalence of unionization in larger firms. The implications of these trends for labor market theory are discussed.This is a revised version of papers that were presented at the annual meetings of the Gerontological Society of America, November 1988, and the American Sociological Association, August 1989.     

Race-Ethnicity and Health Trajectories: Tests of Three Hypotheses across Multiple Groups and Health Outcomes

Racial-ethnic disparities in static levels of health are well documented. Less is known about racial-ethnic differences in age trajectories of health. The few studies on this topic have examined only single health outcomes and focused on black-white disparities. This study extends prior research by using a life course perspective, panel data from the Health and Retirement Study, and multilevel growth curve models to investigate racial-ethnic differences in the trajectories of serious conditions and functional limitations among blacks, Mexican Americans, and whites. We test three hypotheses on the nature of racial-ethnic disparities in health across the life course (aging-as-leveler, persistent inequality, and cumulative disadvantage). Results controlling for mortality selection reveal that support for the hypotheses varies by health outcome, racial-ethnic group, and life stage. Controlling for childhood socioeconomic status, adult social and economic resources, and health behaviors reduces but does not eliminate racial-ethnic disparities in health trajectories.     

Hormone profiles,body mass index and aging male symptoms: results of the Androx Vienna Municipality study

Aging in the male is accompanied by steroid hormonal decline, and men may develop symptoms associated with hypogonadism. Increased awareness of ‘andropause’ in recent years has led to greater demand for hormonal assessments, resulting in a rising burden for health economics. We conducted a cross-sectional study to define men at risk for hypogonadism, in whom further hormonal investigation should be performed.

We examined 664 blue-collar workers aged 40–60 years at their workplace and determined hormonal status and body mass index (BMI). Men with an abnormal urogenital status and those on medication that might affect endocrine status were excluded from the study. All participants completed the validated Aging Male Symptom (AMS) questionnaire and obtained scores for psychological symptoms, somatovegetative symptoms, and sexual symptoms.

Multiple logistic regression analyses revealed a significantly increased risk (represented by the odds ratio) of psychological symptoms for men with low levels of testosterone and/or bioavailable testosterone (BAT). Increased BMI as well as low testosterone levels and/or low BAT levels raised the risk of somatovegetative symptoms. Each decrease of BAT by 1?ng/ml caused an approximately 1.8-fold increase of the risk (odds ratio?=?1.832, p?=?0.005). Additional independent risk factors were increased age and low luteinizing hormone (LH) level. Men aged 55 years with BMI >?28?kg/m² and with somatovegetative symptoms and moderate or severe psychological symptoms had a 7.2-fold increase in the risk of a BAT level <?1.5?ng/ml compared to men without these risk factors (p <?0.001). Sensitivity and specificity were 75% and 71%, respectively.

The AMS score combined with age and BMI provides an easy and convenient method to identify men with probable androgen deficiency who require hormonal assessment.