会计信息与工资集体协商--理论与实务的几个问题

工资集体协商的实质是经济利益的协商,协商的效果和质量取决于协商手段的运用,特别是协商过程中财务信息的运用。研究工资集体协商过程中涉及的若干会计问题,目的是引导协商主体,充分利用财务信息,提高工资集体协商的质量,实现共赢。     

“独立工人”视角下共享经济就业特征及其影响机制

共享经济中形成了"平台+履约人"的新就业模式,催生了一个全新的就业群体——"独立工人"。"独立工人"与平台之间没有传统意义上的劳动关系,仅根据平台要求向客户提供劳务或服务。研究显示:我国共享经济从业人员以"独立工人"为主,吸纳的劳动力主要是受教育程度较低、技术等级较低、外地农业户籍的青壮年男性。在共享经济中有四至五成的从业人员属于专职"独立工人"。研究发现:选择从事兼职独立工作的群体有长期从业的倾向,而选择从事专职独立工作的群体则不希望继续从事独立工作。为进一步规范共享经济发展、保护"独立工人"的合法权益,可以从重新审视"独立工人"的法律身份入手,探索建立适合"独立工人"的"可携式福利"体系,尝试总结具有权威性的共享经济劳动标准,以推动该领域的劳动立法。     

“对赌协议”的裁判路径及政策选择——基于PE/VC与公司对赌场景的分析

PE/VC与目标公司对赌的司法裁判要点从合同效力转入合同可履行性后,需要面对两个层次的追问:一是以什么样的实体标准来判断履行障碍,二是由谁来判断是否存在履行障碍。华工案和“九民纪要”仅处理了第一个层次的问题,且主要以资本维持原则作为实体判断标准。然而,我国现行公司法资本维持原则过于粗疏,且缺乏“大分配”概念和底线规制的思路,导致“对赌协议”下的回购只能通过减资的途径,徒增成本。域外以清偿能力标准替代资本维持原则,体现了另一种以债权人利益为导向限制公司资产单向流出至股东的规制思路,但其商业逻辑上的合理性却无法掩盖更大的操作成本。就第二层次的判断主体而言,以美国特拉华州为代表,法官的商业判断逐渐让位于公司董事会的商业判断,却进一步凸显了公司、不同类别股东、债权人之间利益冲突的复杂状态。立法层面的价值判断与政策选择将最终决定司法裁判的走向,未来我国公司法的修订需要回应商业实践的诉求,同时PE/VC投资者也需要直面投资失败的风险承担。     

“一带一路”倡议与中国企业承担人权责任策略探析

在经济全球化浪潮面临挑战和"一带一路"倡议方兴未艾的复杂国际背景下,中国企业面临发展机遇与人权相关风险的双重挑战。国际工商业与人权议程尤其是联合国《工商企业与人权:实施联合国"保护、尊重和补救"框架指导原则》蕴含着丰富的企业人权责任。我国可从政府与企业两个层面采取应对措施。在政府层面,可以制定并执行相关法律与政策;制定工作指引,建立监管体系;制定工商业与人权行动计划。在企业层面,应当把尊重人权原则纳入公司治理;主动发布人权履责报告,加强对话与合作。     

Preferred learning style： Gender influence on preferred learning style among business students

Past studies indicate that there was a correlation between gender and students＇ preferred styles of learning. Thus, the purpose of this study is to determine the influence of gender on the learning style preferences of business students based on the VARK （Fleming, 2002b） learning style survey, consisting of the V（isual）, A（ural）, R（ead-Write） and K（inesthefic） learning styles. The sampling design used for this study was non-probability sampling and the sampling technique conducted was convenient sampling on 207 male students and 199 female students from the business school. The study found that gender only influences the V（isual） and A（ural） learning styles of business students. In addition to that, even though both male and female students exhibited a similar response towards both these learning styles, female students were found to demonstrate slightly higher preference for the V（isual） and A（ural） learning styles as compared to the male students. The findings draw attention to facets of learning that may exist in pre-university and tertiary classrooms with a combination of female and male students, which could have an impact on teaching and managing these students.     

网络时代背景下的青少年犯罪问题研究

网络导致青少年沉迷于网络游戏、网络聊天、网络色情和网络制作;青少年网络成瘾既有外在原因,也有内部原因;青少年网络成瘾带来了许多负面影响,它导致了青少年民族传统的淡化、道德意识的弱化、人际交往的异化、抽象思维的退化,还导致青少年产生人格障碍。当务之急是趋利避害,采取加强网络监管、网德建设、信息防范、网站建设,以及净化网络参与途径等措施去预防和控制网络引发青少年犯罪的因素,去克服网络对青少年的负面影响,为青少年健康成长铺平道路。     

试论作家苏童童年生活对作品的影响

苏童是苏州人,在苏州出生,生长到18岁才离开苏州北上北京求学,苏州对于青少年时期的苏童的影响是巨大的。大学时期就热衷于从事文学创作的苏童,在写作时就自然会将文学的触角伸向自己所熟知的青少年时期生活,因此苏童的作品中有很多故事是写南方的、写苏州的。苏州对于苏州籍的作家苏童来说影响是深远的。     

Parents and Peers as Social Influences to Deter Antisocial Behavior

Growth curve analyses were used to investigate parents’ and peers’ influence on adolescents’ choice to abstain from antisocial behavior in a community-based sample of 416 early adolescents living in the Southeastern United States. Participants were primarily European American (91%) and 51% were girls. Both parents and peers were important influences on the choice to abstain from antisocial behavior. Over the four-year period adolescents relied increasingly on parents as influences and relied less on peers as influences to deter antisocial behavior. Significant gender differences emerged and suggested that female adolescents relied more on social influences than did male adolescents but that as time progressed male adolescents increased the rate at which they relied on peers. Higher family income was associated with choosing peers as a social influence at wave 1, but no other significant income associations were found. Understanding influences on adolescents’ abstinence choices is important for preventing antisocial behavior.

Buyer and Seller Differences in Business‐to‐Business Negotiations

The purpose of this article is twofold: first, to examine the differences between buyers' and sellers' use of negotiation tactics in face‐to‐face business‐to‐business (B2B) negotiations and second, to explore how negotiators' professed negotiation styles influence buyers' and sellers' use of tactics. The methodology is a multiple case study analysis of eighteen negotiators representing twelve companies in six real‐life buyer–seller negotiations in B2B settings analyzed using qualitative research methods, including both comparative analysis and frequency analysis. We found some difference between buyers' and sellers' use of negotiation tactics, which suggests this question deserves further empirical study. Buyers' and sellers' use of specific tactics differs according to which overall strategy the negotiators chose, and sellers generally use a greater number of negotiation tactics than buyers. The findings challenge previous findings that suggest that B2B negotiations are collaborative and that negotiators communicate in a collaborative manner. The findings also increase our understanding of buyers' and sellers' variable use of tactics in the course of everyday practice as well as the interplay between negotiation tactics and strategies.     

煤矿一线员工过度劳动评价与影响因素 —— 基于四个省份十二个煤矿调查数据的分析

基于四个省份十二个煤矿一线员工的问卷调查数据,采用相关性分析和多元回归分析的方法, 从个人、家庭、企业、工作四方面,探究了我国煤矿一线员工过度劳动影响因素。研究发现：经济利益、自我发展、 家庭责任、不和谐的家庭关系、考核标准、薪酬制度、企业文化、工作量、工作要求、工作环境对煤矿一线员工 过度劳动的产生具有显著的正向影响,家庭支持对煤矿一线员工过度劳动的产生具有显著的负向影响。不同年龄、 不同工龄、不同收入的员工,过度劳动程度存在显著差异。年龄越大、工龄越长、收入越高的员工过劳程度更高。 总体上看,煤矿一线员工普遍存在过度劳动且较为严重。