Search results

To measure the effects of work‐sharing arrangements on participants’ subsequent labor market outcomes in Taiwan such as full‐time employment rates, working hours of women and men and the difference in scale effect and effect of substitution between hours and employment for women and men.

Using the data from Manpower Utilization Survey, we applied the differences‐in‐differences estimation method to test the effects of work‐sharing arrangements on working hours, wage and employment. Multinomial logit was used to measure the effects of work sharing on full‐time employment. In order to correct the simultaneity and selectivity problems, we followed the Heckman two‐stage selection procedures to solve the selection bias, and used weighted least squares to solve heteroskedasticity in the wage and hour equations. The instrumental variable (IV) method was used to avoid simultaneity bias in the hour equation.

This paper found the restrictions enforced by law on working hours have negative effects on employees’ working conditions in certain industries in Taiwan. After controlling the working hours, we found the wages paid to women and men have increased subsequent to the enforcement of law. However, compared to men the net wage earned by women has increased to a lesser extent. It was further observed that with enactment of work‐sharing law, the employment rate of women has considerably declined since 2001. Main findings assimilating the results for hour, wage and full‐time employment suggest that a country like Taiwan (with work‐sharing arrangements implemented by law) has witnessed a smaller gap between women's and men's working time and wages during 2001‐2002. However, for the period of 2003‐2006 the amendment that introduced compressed work week brought a larger gender gap in working hours as well as wages. In other words, the implementation of work‐sharing law has reduced the gender gap in hours and wages during 2001‐2002, but the prevailing gender gap in hours as well as wages has worsened after the introduction of compressed work week during 2003‐2006.

An in‐depth analysis of labor market effects of work‐sharing law will be useful for the policymakers, especially those interested in understanding the impact of their policies on labor market outcomes like wage, hour and employment, and finding out whether policies were effective at reducing the gender gap in given outcomes.

Findings of the present study should not only provide the broad lessons for policymakers in Taiwan, but the results that have emerged from the country case study may be referred by other Asian countries who want to bring a change in working and employment conditions for their labor by implementing work‐sharing law.

Frederick Taylor and the early scientific management movement have commonly been depicted as villains by authors who base their claims on a very superficial reading of their work. Examines an example of such a reading that asserts the Taylorists were opposed to the reduction of long working hours. By outlining the working contribution made by Taylor and by members of the Taylor Society in the period 1895‐1930, aims to highlight the need for historians of management thought to abjure the intellectual myopia that characterizes much of the literature concerned with management. Extends earlier research on the contribution made by the Taylorists to the rationalization of standard time schedules.

Introduction This monograph examines developments in the British labour market during the 1970s and in particular the impact of the unusual combination of high inflation and high unemployment that characterised the period. The reasons for the current high rates of unemployment are examined, and government attempts to ameliorate the problem reviewed. A growing labour force will make the Government's task more difficult and the main trends in labour supply during the seventies are described; changes in differentials and in the dispersion of earnings are evaluated and the effects of inflation and incomes policies assesed. Finally we analyse perhaps the most important area for policy‐makers, developments in the collective bargaining structure and in the role of trade unions.

The length of the working week and the flexibility of working time are two aspects which impact on the international competitiveness of Australian industry. The popular view of the Australian worker is often couched in terms such as “lazy” and “slack”, and the “sickie” appears to have gained a permanent place in Australian vocabulary. Presents evidence, however, which tends to suggest that the lazy “tag” may be somewhat inappropriate. Comparison of the Australian estimates on hours of work with international data obtained from the OECD and the ILO indicates that Australian full‐time workers are working more hours than most other OECD countries. Also, full‐time employees are working considerably longer hours than they did a decade ago. Puts forward four primary reasons for this increase in hours worked by full‐time employees: (1) a substantial increase in the proportion of employees working in excess of 48 hours per week; (2) a decrease in absence rates over the last ten years; (3) a decline in the amount of annual and long service leave taken by full‐time employees; and (4) a significant decrease over the last decade in time lost owing to industrial disputes. Of greater concern is the flexibility of working time. Evidence suggests, for example, that penalty rates of pay and working time restrictions have tended to spread through the award system to an extent that is not healthy for Australian industry. While there has been some relaxation of these rigidities, it is thought that there is considerable scope for further moves in this direction.

Sees the objective of teaching financial management to be to help managers and potential managers to make sensible investment and financing decisions. Acknowledges that financial theory teaches that investment and financing decisions should be based on cash flow and risk. Provides information on payback period; return on capital employed, earnings per share effect, working capital, profit planning, standard costing, financial statement planning and ratio analysis. Seeks to combine the practical rules of thumb of the traditionalists with the ideas of the financial theorists to form a balanced approach to practical financial management for MBA students, financial managers and undergraduates.

It is always a privilege to be asked to speak to the members of one's own professional body, but it is a double honour and responsibility to be invited to speak to the members of an association whose members are highly qualified and experienced in an entirely different field from that of the speaker.

The purpose of this paper is to particularly focus on lone-mother families, comparing the childcare-related challenges experienced by working lone mothers and coupled mothers in three European countries in the context of a 24/7 economy and non-standard working hours (e.g. evening, night and weekend work).

This study utilises survey data from Finnish, Dutch and British working mothers (n=1,106) collected as part of the “Families 24/7” research project. Multivariate regression analysis is used to analyse the associations between childcare-related challenges, maternal non-standard working, lone motherhood and country of residence.

The results indicated similar results across the three countries by showing that working lone mothers experience childcare-related challenges more often compared with coupled mothers. Furthermore, an increase in maternal non-standard working associated positively with increased childcare-related challenges in both lone mother and coupled families but lone motherhood did not moderate this association. The findings suggest that, regardless of family form, families in all three countries struggle with childcare arrangements when the mother works during non-standard hours. This possibly relates to the inadequate provision of state-subsidised and flexible formal childcare during non-standard hours and to the country-specific maternal work hours cultures.

This study responds to the need for comparative research on the reconciliation of maternal non-standard working and childcare with self-collected data from three European welfare states. The importance of the study is further highlighted by the risks posed to the maintenance of maternal employment and family well-being when reconciliation of work and childcare is unsuccessful, especially in lone-mother families.

WITH the approach of the European Management Conference at Torquay and the news that The Work Study Society will be holding a one‐day Conference in London on October 14th and another in Hereford on November 25th it looks as if work study men will have plenty of opportunities of exchanging points of view this autumn.

1.1 What Are Accounts For? Overview The purpose of accounts is to reveal performance in the conduct of a business or other activity concerned with use of economic resources (e.g. a club). It is thus a matter of stewardship. Although, like economics, it is necessary in accounting to use money as a measure of performance, it is concerned with the individual organisation rather than with economic phenomena as a whole.

In the post‐Second World War period, working and social life has been organised around the concept of a standard day and week with premium payments for work undertaken during unsocial hours. In recent years, this standard model for organising working‐time has been placed under pressure from a range of supply‐ and demand‐side factors. Greater female and student participation in the labour force has led to a fragmentation of working‐time preferences on the supply side. Employers, on the demand side, have also sought to dismember the standard working‐time model to eliminate premium payments for unsocial work and to achieve greater control and flexibility in the allocation of non‐standard working hours. Employer demand for this type of labour flexibility has been one of the central rationales for the decentralisation of industrial relations systems in Australia and New Zealand. This paper seeks to assess whether employers in the more deregulated New Zealand system have instigated a vastly different non‐standard working‐time regime from their Australian counterparts. The article concludes that there are only minor differences in the distribution of non‐standard working hours in Australia and New Zealand. This finding challenges the notion that the arbitration system is a major impediment to the organisation of working‐time. Rather, it appears that production and operational demands are the central imperative in the structuring of working‐time within firms.