Towards a European Academic Labour Market? Some Lessons Drawn from Empirical Studies on Academic Mobility

In Europe, academic mobility has a long tradition which began with the birth of the European universities in the middle ages. Recently, European policies were strongly oriented towards the promotion of student and academic mobility and the creation of research networks and projects within Europe. Nevertheless, academic labour markets in Europe remain highly national and many obstacles hinder the development of European careers and the europeanisation/internationalisation of academic recruitments. Two different perspectives will be developed in this paper. First we will document the strong divergences among the national recruitment and careers processes within Europe and the problems raised by this situation. Second, we will draw on two empirical studies we conducted on academic mobility, the first one, led in 1995 in France, Germany and the UK and the second this year in France. Both studies show that most post-docs conceived their foreign experience as a personal strategy and aimed at improving their chances for recruitment in their own country. Within Europe, foreign country careers still are an exception due to accidental opportunities.     

知识经济时代财务会计的创新研究

知识经济的到来，无形资产会计的创新获得了原动力，重视预测、决策会计的研究，加强风险管理也成为会计管理的必然趋势；同时，还需要人力资源会计进行系统的研究。     

论我国就业压力与就业立法

目前，中国政府正加大力度制定、实施各项促进就业的政策，以降低失业率，缓解就业压力。笔从中国目前的就业现状谈起，分析劳动法在解决就业问题方面的不足，以及与就业法的区别，揭示就业立法的现实意义，论证在我国进行就业立法的必要性，并对此提出一些立法建议。     

关于劳动与价值创造

商品价值是由生产商品的社会必要劳动时间决定，而不是由均衡价格决定，价值的本质是计量社会劳动的工具，是社会公平分配的依据。随着时代发展，创造商品价值的劳动不能单纯限定在物质生产部门，凡是有利于增加社会福利的活动都创造价值，都应依据其一般劳动耗费而取得相应的利益回报。     

浅议职业技术培训如何瞄准农村富余劳动力

当前,抓好农村富余劳动力转移工作,政府应加强规范管理,保证转移培训工作落到实处,做到“信息统一服务、技术统一服务、管理统一服务”。另外,还应做好桥梁和牵头搭线工作,充分发挥职业技术学校、培训机构优势直接面对农村,选择科技含量高、适应市场需求的培训技能,真正提高农村劳动力人口素质,实现农村富余劳动力就业有序转移和稳定转移。     

Enabling labour market entry for adults through non-formal education and training for employment in South Africa

Adult non-formal education and training (NFET) in South Africa was adopted in 1990 to address the problem of unemployment of non-educated and unskilled adults. Public and private NFET centres aim to meet the training needs of adults who were deprived of formal education that would foster access to opportunities for employment. The paper reports on a study conducted to investigate what constitutes NFET enabling environments for employment. The paper focuses on the approach of training delivery fostering labour market entry of graduates. The findings show that individual trainees who participated in private centres had a higher probability of being employed because of the creation of internal enabling environments for skills acquisition and focus on income-generating activities. The authors conclude that an integration of technical skills with business skills and ‘learning by earning’ is a potential training delivery approach enabling graduates to participate in economic activities.     

Measuring labour market success: a comparison between immigrants and native-born Canadians using PIAAC

Canadian society is characterised by a plurality of immigrants and Canadian migration policy and corresponding recognition approaches are strongly geared to economic criteria, qualifications and skills. This paper addresses the question how immigrants who have acquired their highest qualification outside Canada are able to use their foreign qualifications and skills in their current job. The analyses are conducted to verify the assumptions of human capital theory as well as the lack of transferability of human capital across country borders. To answer these questions a labour market success index is developed, which is used as a dependent variable in regression models. The results show that traditional operationalisations of human capital (years of education, years of work experience and skills) have a positive effect on individual labour market success. At the same time, being born abroad and having acquired one’s highest qualification abroad in comparison to Canada, especially in a Non-Western country, has negative effects on the overall labour market success of an individual. Detailed comparisons regarding different indicators of labour market success also prove these comparatively negative effects. The results demonstrate the limited explanatory power of human capital theory and the necessity to complement it with Bourdieu’s concepts of social and cultural capital.     

衍生金融工具对传统财务会计的影响

随着金融业对外开放和金融市场的加速发育，金融衍生工具已通过各种途径涌入我国金融市场。因衍生金融工具引起的会计业务与日常会计业务相比具有其独特性，如仍按传统会计方法对其进行计量、确认，很难正确反映衍生金融工具业务，最终将导致企业会计信息失真。为此，必须对传统会计进行改革，以适应新形势、新业务的需要。     

桑乾河中流淌着的唐宋诗

桑乾河发源于山西雁北,经河北西北部,穿越北京,汇入海河,注入渤海。历史上,在桑乾河流域,汉民族与少数民族展开了激烈的争夺。但这条河流进入诗人们的视眼,要远远晚于这里发生的征战。始于北齐,至有唐两宋时期,以桑乾河为主题的诗作才蔚为大观。这些诗歌,大多以战争为题材,也有羁旅行役之作,或朋友间的问候与思念,或讴歌和平。风格多慷慨激昂。从唐朝至有宋,流淌在桑乾河中的诗歌里,其嬗变之迹明显。     

我国农民工现状浅析

随着我国改革的深入和市场经济的发展,农村剩余劳动力大量涌向城市,形成庞大的农民工队伍。然而,农民工在城市工作、生活的现状却不容乐观。改革我国现行的相关制度,采取措施切实保护农民工权益,势在必行。