Results 191 to 200 of about 190,540 (260)

Government Financial Reporting: A Study of Nested Controversy

Financial Accountability &Management, EarlyView.
ABSTRACT There are two schools of thought on government financial reporting: one emanating from societal values and accountability to citizens; and one based on investment decisions and a business approach. There are staunch proponents of these different perspectives, which are rooted in economic thought and values.
Sheila Ellwood, Rhoda Brown
wiley   +1 more source

How Can the Attrition of Black Women in the Workplace Be Explained Through Perceptions of Unmet Psychological Needs?

Gender, Work &Organization, EarlyView.
ABSTRACT This article investigates the perception of unmet psychological needs on the focal phenomenon of Black women's voluntary turnover in US organizations. It does so through a multifaceted analysis of the needs of Black women in the workplace and proposes actionable ways for employers to reduce turnover amongst their Black female employees.
Tyechia Veronica Paul, Jennifer R. Bishop, Allona S. Murry   +2 more
wiley   +1 more source

Welfare effects of pension reforms

This paper investigates the welfare effects of two types of pension reforms aimed at addressing challenges due to aging populations. The study uses a framework by Kolsrud et al. (2024), decomposing welfare into consumption smoothing and fiscal externality effects. Norwegian administrative data is used to study the welfare effects of two reforms.
Jia, Zhiyang, Kruse, Herman, Vigtel, Trond Christian   +2 more
openaire   +2 more sources

On Racialized, Gendered, Precarious Work: Struggles of Community Health Workers During the National Health Insurance Pilot Program in the Tshwane District, South Africa

Gender, Work &Organization, EarlyView.
ABSTRACT The infrastructure of precarious work is racialized and gendered, affecting disenfranchised Black women who carry the burden of low paid caregiving within the healthcare system. In South Africa, Community Health Workers, predominantly Black women from marginalized communities, have been vital in providing primary healthcare services at home ...
Sivuyisiwe Wonci
wiley   +1 more source

Auditability in the Digital Age

International Journal of Auditing, EarlyView.
ABSTRACT In this Perspective essay, I offer some provocations about the future of auditing. I suggest that auditing is currently undergoing technological change in its practice unlike any other in its history in which notions of evidence and auditability have become fluid.
Michael Power
wiley   +1 more source

Quality of Employment of High School Graduates: Focusing on the Effect of Student Vocational Education and Training Experience

International Journal of Training and Development, EarlyView.
ABSTRACT This study aims to identify latent employment quality patterns among vocational high school graduates and examine how these patterns are influenced by their upper‐secondary vocational education and training (VET) experiences. Grounded in the International Labour Organisation's concept of decent work, this study considers employment quality ...
Seong Ji Jeong
wiley   +1 more source

Assessing the Employee Welfare Impact of Right‐To‐Work Laws: Insights From State‐Level Legislation

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT We examine the effect of right‐to‐work (RTW) laws on employee welfare using the stacked difference‐in‐differences (DiD) methodology. We posit that RTW laws weaken collective bargaining power, increase free riding, and ultimately reduce employee welfare. We document a significant employee welfare decline following RTW adoption, especially among
Shima Amini, Eilnaz Kashefi‐Pour, Ali Sajjadi   +2 more
wiley   +1 more source

The Union Wage Mark‐Up for Immigrants in the United States

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Using data from the Current Population Survey (CPS) for 1995–2023, we show that unionized immigrants earn 10.1 log points less than unionized natives, of which 4.8 log points are due to a lower union wage mark‐up. Therefore, unionization is beneficial for immigrants but to a lesser extent than for natives in the United States.
Laszlo Goerke, Cinzia Rienzo
wiley   +1 more source

Striking for a Just Transition? North American Auto Unions and the Electric Vehicle Transition

Industrial Relations: A Journal of Economy and Society, EarlyView.
ABSTRACT Decarbonization heightens risks for workers, but union strategies shape how these risks are managed and whether new jobs offer quality employment. This paper compares U.S. and Canadian auto unions during the 2023 Detroit Three bargaining, focusing on strategic capacities and internal politics to explain their divergent responses to the EV ...
Mathieu Dupuis, Ian Greer, Dongwoo Park
wiley   +1 more source

The Political Legitimacy of Multilevel Crisis Governance: The EU's Recovery and Resilience Facility

JCMS: Journal of Common Market Studies, EarlyView.
Abstract European‐wide crises have required extraordinary responses from the EU and its member states that affected its governance and legal framework as well as its legitimacy. The recent COVID‐19 pandemic spread across borders and involved multiple levels of government to mitigate its socio‐economic impact and facilitate a swift recovery.
Marius Guderjan, Mario Kölling
wiley   +1 more source