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There are few systematic studies of wage discrimination against homosexuals: none for the UK. This paper studies the earnings of homosexual men and women in the UK relative to their heterosexual counterparts. Homosexuals are identified as individuals living with “same sex partners”. Although gays of either sex earn more than non‐gays, once allowance is made for differences in characteristics gay men appear to be paid less than heterosexuals, while lesbians appear to be paid more. As this implies, the gender pay gap is smaller amongst homosexuals than amongst heterosexuals. The gay male pay penalty is significantly lower in London than elsewhere.

Introduces a collection of papers originally presented at the 79th Applied Econometrics Association Conference which was organised with the specific aim of stimulating discussion on the “econometrics of wages”. Topics of particular focus include gender wage gaps and wage discrimination. The papers provide insight into the magnitude and sources of gender, racial and sexual orientation earnings inequalities.

Despite growing scholarly interest in academic entrepreneurship (AE) few studies have examined its non-commercial aspects and how it contributes to meeting grand societal challenges. One explanation for this may be the continuing focus of AE on intellectual property commercialization. This paper aims to address this knowledge gap by uncovering how universities can contribute to promoting non-commercial forms of AE.

This paper uses the human capital theoretical lens to make its argument and applies it to data obtained from exploratory qualitative research (55 semi-structured interviews and nine focus groups) in the developing countries of Bolivia, Colombia and Ecuador.

Universities can promote different forms of non-commercial AE even in the absence of sophisticated resources for innovation, through the stimulation of the specific human capital of the university community resulting from activities where they help others.

This paper proposes a general framework for advancing theory development in AE and its non-commercial forms, based on data obtained in uncharted territories for AE.

To summarize and evaluate John Levi Marin’s recent book, The Explanation of Social Action (2011), the central thesis of which is that the actions of other people cannot be explained without first understanding those actions from the point of view of the actors themselves. Martin thus endeavors to reorient social science toward concrete experience and away from purportedly useless abstractions.

This review chapter employs close scrutiny of and applies immanent critique to Martin’s argumentative claims, warrants, and the polemical style in which these arguments are presented.

This chapter arrives at the following conclusions: (1) Martin unnecessarily truncates the scope of sociological investigation; (2) he fails to define the key concepts within his argument, including “explanation,” “social action,” and “understanding,” among others; (3) he overemphasizes the external or “environmental” causes of action; (4) rather than inducing actions, the so-called “action-fields” induce experiences, and are therefore incapable of explaining actions; (5) Martin rejects counterfactual definitions of causality while defining his own notion of causality in terms of counterfactuals; (6) most of his critiques of other philosophical accounts of causality are really critiques of their potential misapplication; (7) the separation of experience and language (i.e., propositions about experience) in order to secure the validity of the former does not secure the validity of sociological inquiry, since experiences are invariably reported in language; and, finally, (8) Martin’s argument that people are neurologically incapable of providing accurate, retrospective accounts of the motivations behind their own actions is based on the kind of third-person social science he elsewhere repudiates; that he acknowledges the veracity of these studies demonstrates the potential utility of the “third-person” perspectives and the implausibility of any social science that abandons them.

To date Martin’s book has received much praise but little critical attention. This review chapter seeks to fill this lacuna in the literature in order to better elucidate Martin’s central arguments and the conclusions that can be reasonably inferred from the logical and empirical evidence presented.

Reviews the Essen Schweissen und Schneiden cutting and welding trade show, identifies mounting trend for electric servo guns to replace pneumatic welding guns, reports on growing interest in aluminium welding and outlines the different solutions proposed, assesses the latest developments in remote laser welding technology.

External institutional policy and its impact on corporate social responsibility (CSR) have been widely discussed by researchers, but its effect still remains controversial. This study aims to use the minimum wage policy as an illustrative example to analyze its impact on the corporate social responsibility (CSR) of tourist enterprises. Furthermore, the research seeks to examine the boundary conditions that influence the minimum wage’s effect on CSR.

This paper takes the data of 42 listed tourism companies from 2010 to 2020 in China as samples and uses the mixed OLS regression method and the fixed effects panel model to examine the effect of the minimum wage on CSR.

Findings show that increasing wages has a significantly negative impact on their total CSR investment. Also, low-operating-capacity enterprises and private enterprises will react more adversely when faced with increasing minimum wages. And found that the increase of minimum wage has no significant negative impact on the strategic social responsibility of tourism enterprises; however, it has a significantly negative impact on their tactical social responsibility. In addition, as far as employees’ rights and interests are concerned, the minimum wage increase has effectively increased employee salaries, but the nonsalary benefits of the employees have significantly decreased.

The contribution of this paper not only expands the research on the antecedents and boundary mechanisms of CSR but also clarifies the specific effect of the rise of the minimum wage on corporate social responsibility; it further deepens the impact of institutional policy factors on CSR, which also opens new perspectives for policy evaluation and provides a theoretical basis for government policymakers.

The Managerial Auditing Journal (MAJ) started publication in 1986 and celebrates its 35th year of publication in 2020. The purpose of this study is to provide a detailed bibliometric analysis of the journal’s primary trends and themes between 1986 and 2019.

This study uses the Scopus database to analyse the most prolific authors in the MAJ along with their affiliated institutions and countries; the work also identifies the MAJ articles cited most often by other journals. A range of bibliometric devices is applied to analyse the publication and citation structure of MAJ, alongside performance analysis and science mapping tools. The study also provides a detailed inter-temporal analysis of MAJ publishing patterns.

The MAJ publishes around 40 articles each year with citations of this work steadily growing over time. The journal has attracted contributors from around the globe, most often affiliated with the USA, the UK and Australia. Thematic evolution of the journal’s themes reveals that it has expanded its scope to include topics such as internal auditing, internal control and corporate governance, whilst co-authorship analysis reveals that the journal’s collaboration network has grown to span the globe.

As this study uses data from the Scopus database, any shortcomings therein will be reflected in the study.

This study provides the first overview of the MAJ’s publication and citation trends as well as the evolution of its thematic structure. It also suggests future directions that the journal might take.

Agency theory motivated this study, posing that leverage mitigates the agency problem. The aim was to examine whether leverage influences the relationship between executive-employee pay gaps (EEPGs) and firm performance. The study was conducted in the mining and retail sectors between 2012 and 2021.

Two EEPGs were featured based on their executive fixed pay and variable incentives accumulation. Proxies of firm performance were headline earnings per share; return on assets; earnings before interest, tax, depreciation and amortisation; and return on stock price. Data were collected from 76 JSE-listed firms in the retail and mining sectors and analysed using the two-step generalised method of moments.

The results revealed the hybrid implication of the pay gap for firm performance in the retail and mining sectors of South Africa, depending on the performance measures emphasised. More importantly, the study shows that with the moderating effects of leverage, firms can improve their performance while shrinking the pay gap.

The results have implications for policy addressing income inequality, debt management, executive compensation and regulatory reforms in South Africa concerning productivity and remuneration decisions.

The article provides specific literature for retail and mining industries on pay gaps, shows that it is possible to reduce the pay gap without compromising performance and suggests a new measure of performance that is more attuned to pay gap effect measurement.