Earnings among young and mature Danish university graduates

This paper studies the association between graduation age and earnings among university graduates in Denmark, which is a country with one of the oldest student populations in the world. Exploiting a rich data-set from administrative registers, the current study is able to track labour market career for a longer period of time and to control for more labour market-relevant variables than any previous study of graduation age and earnings. The results show that graduation age has either a slightly positive or an insignificant impact on starting wages within the public sector or a negative impact on starting wages among private sector employees. This applies to both genders, but the differences are stronger among male employees. The analyses of long-term wages reveal a more homogeneous pattern. Mature graduates earn less in all the years investigated. The wage differences are greatest among male graduates employed in private enterprises, and the gap increases throughout their careers.     

World culture in the capitalist world-system in transition

World culture theory (WCT) offers an explanatory framework for macro-level comparative analyses of systems of mass education, including their structures, accompanying policies and their curricular and pedagogical practices. WCT has contributed to broader efforts to overcome methodological nationalism in comparative research. In this paper, we acknowledge the contributions of world culture theory in these terms, but develop the case for an alternative explanatory framework – world-systems analysis (WSA) – rooted in the historical development and contemporary crises of the capitalist world-economy. This case is built on two major points of critique of world culture theory: first, that its consensus orientation is inadequate for a macro-level accounting of social reality; and second, that its analysis of the economic functions of mass education, in isolation from the capitalist world-economy, further weakens its explanatory power. Working from this critique, we elaborate the capacity of world-systems analysis to overcome these shortcomings by providing a more comprehensive, historical perspective. This alternative approach incorporates the identification and analysis of shared cultural understandings underpinning policy and institutional practice, linked to the development of the capitalist world-economy. We conclude this paper by affirming the value of WSA as an alternative approach for comparative research, and its potential contribution to the development of more enlightened educational policy and a more just and democratic world-system.     

以工会为平台的工资集体协商研究

企业工资的单向决策机制引发了诸多经济问题和社会问题。当前以工会为平台的工资集体协商制度是一项平衡劳资双方力量、构建和谐劳资关系的重要制度安排。工会可以聚合劳动者的社会资本,减少资方的交易成本,是劳资双方利益的结合点。工资集体协商是将工会组织纳入工资协商体系,进而平衡劳资双方地位而形成的工资共决制度。现阶段,以工会为平台的工资集体协商制度在实践中仍面临着认识性偏差、工会主体性不足以及协商制度不健全等问题。提高对工资集体协商的正确认识,增强工会的独立性和代表性,加快工资集体协商制度化建设是推进工资集体协商的重要任务。     

基于企业人工成本对工资薪金税收筹划的探讨

现行关于工资薪金的税收筹划,多是从职工的角度将工资薪金在月薪与年终奖之间进行合理划分,以求得全年个人所得税负最小的方案,但是在劳动力买方市场中决定薪金发放的是企业业主,作为＂经济人＂未必一定采用.试从企业人工成本的角度分析企业工资薪金发放的税收筹划.     

The wider impacts of high-technology employment: Evidence from U.S. cities

Innovative, high-technology industries are commonly described as drivers of regional development. ‘Tech’ workers earn high wages, but they are also said to generate knock-on effects throughout the local economies that host them, spurring growth in jobs and wages in nontradable activities. At the same time, in iconic high-tech agglomerations like the San Francisco Bay Area, the home of Silicon Valley, the success of the tech industry creates tensions, in part as living costs rise beyond the reach of many non-tech workers. Across a large sample of U.S. cities, this paper explores these issues systematically. Combining annual data on wages, employment and prices from the Quarterly Census of Employment and Wages, the Department of Housing and Urban Development and the Consumer Price Index, it estimates how growth in tradable tech employment affects the real, living-cost deflated wages of local workers in nontradable sectors. Results indicate that high-technology employment has significant, positive, but modest effects on the real wages of workers in nontradable sectors. These effects appear to be spread consistently across different kinds of nontradable activities. In terms of substantive wider impacts, tech appears benign, though fairly ineffectual.