The context of employment discrimination: interpreting the findings of a field experiment

Although field experiments have documented the contemporary relevance of discrimination in employment, theories developed to explain the dynamics of differential treatment cannot account for differences across organizational and institutional contexts. In this article, I address this shortcoming by presenting the main empirical findings from a multi‐method research project, in which a field experiment of ethnic discrimination in the Norwegian labour market was complemented with forty‐two in‐depth interviews with employers who were observed in the first stage of the study. While the experimental data support earlier findings in documenting that ethnic discrimination indeed takes place, the qualitative material suggests that theorizing in the field experiment literature have been too concerned with individual and intra‐psychic explanations. Discriminatory outcomes in employment processes seems to be more dependent on contextual factors such as the number of applications received, whether requirements are specified, and the degree to which recruitment procedures are formalized. I argue that different contexts of employment provide different opportunity structures for discrimination, a finding with important theoretical and methodological implications.     

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.     

成本管理中存在的问题研究

由于观念的束缚 ,我国企业成本管理中普遍存在忽视技术进步和管理创新、缺乏价值链分析、成本内部控制滞后等问题 ,它严重地影响了经济效益的提高 ,妨碍了企业发展。因此 ,应采取激励科技创新、树立成本效益观念、研究成本的系统管理、强化企业内部控制等措施对成本管理中存在的问题认真加以解决     

扩招后广东高等教育发展的策略研究

文章分析了 1997年到 2 0 0 1年广东高等教育的相关数据 ,认为广东高等教育主要通过内涵式发展来扩大其教育规模 ,扩招后已经达到其现有教育条件的承载极限。今后应放缓发展速度 ,转变高等教育发展方式 ,由内涵式发展为主转为重视外延式发展 ,以达到高等教育的可持续发展     

高校德育低效的内因分析

高校德育低效除社会大环境的负面影响外,高校德育自身的问题也不可忽视。智德分离;不尊重学生的主体地位;忽视培育和发展学生的情感、忽视学生的差异和个性;德育与学生的生活和需要脱节;育德者的人格不适应德育的要求等德育自身的缺陷是德育低效的内在原因。     

论网络会计的内部控制要点

文章从网络会计和内部控制的概念出发 ,首先阐述了电子商务环境下网络会计所呈现的特点。其次 ,由其特点出发 ,论述了网络会计对传统会计模式中的内部控制的影响。最后 ,从四个方面提出构建网络会计模式下的内部控制综合框架 ,即建立适当的组织控制制度、健全的网络会计系统应用控制、合理的会计档案管理制度、完善的安全控制制度。     

完善公司治理，构建良好的内部控制环境

内部控制是解决当前我国一些企业内部管理松弛、制度弱化、会计信息失真以及从源头上治理腐败的重要手段之一。公司治理结构为内部控制提供了外部环境,内部控制为公司治理的有效运作和实施提供了制度保障,只有通过建立完善的公司治理结构,达到公司与所有利害相关者之间利益关系的制衡与协调,才能保证公司决策的科学化,最终维护公司各方面的利益,进而保证内部控制体系的建立及作用的有效发挥。     

Automobile prices and protection: The U.S.-Japan trade restraint

We examine the effects of the U.S.-Japan trade restraint on automobile prices and quality upgrading, for both Japanese imports and American small cars. From April 1981 to April 1984 the suggested retail price of all Japanese models increased by 15.8 percent, or 5.3 percent per year. We find that nearly the entire amount of this rise can be explained by the upgrading of individual models. This upgrading may benefit consumers who would purchase a luxury import in any case, but harms those who desire the basic imports. In addition to upgrading, we conclude that a second cost of the trade restraint has been to prevent the yen depreciation from being passed onto American consumers, in terms of lower imported auto prices. For U.S. small cars we find a 9.1 percent rise in the suggested retail price, or 3 percent per year, with a fraction of this amount due to model upgrading. If the yen depreciation had led to lower import prices without the trade restraint, then we expect that U.S. auto prices would have been lower, too.     

论我国商业银行兼营证券业的法律监管

我国商业银行兼营证券业是大势所趋,混业经营所引发的利益冲突将带来一系列的问题,这必将给我国金融监管主体带来新的挑战。与此同时,我国现行金融监管的一些制度缺陷也将呈现出来。对此,从加强银行内部控制和提高外部监管两个方面提出对策,以防范和化解金融风险。     

“两个必然”和“两个决不会”的内在统一

对于马克思主义“两个必然”和“两个决不会”的关系存在着“补充论”、“修正论”、“取代论”的不同观点。“两个必然”和“两个决不会”的科学论断都是社会基本矛盾运动规律的体现,二者是内在的高度统一的理论。就资本主义社会发展趋势而言,“两个决不会”具有相对性,是“两个必然”的内在要求,“两个必然”理论中包含着“两个决不会”思想,是“两个决不会”运动的最终结果。