Abstract In den Jahren 2006 bis 2010 wurden in allen Tarifgebieten der deutschen Metall- und Elektroindustrie (M+E-Industrie) neue Entgeltrahmentarifverträge (ERA) eingeführt und in diesem Zuge alle Arbeitsaufgaben, somit auch „Einfacharbeit“, neu bewertet. Der Beitrag informiert über die...

Zusammenfassung In diesem Beitrag wird der finnische Tangotanztourismus unter Berücksichtigung des Konzeptes des verkörperten Raumes (Low 2003) und des Raumverständnisses von Lefebvre (1991) auf den vielschichtig miteinander verbundenen Ebenen von Körper, Kultur und Raum analysiert. Die...

Purpose – The purpose of this paper is to investigate changes in the economic importance of performance-related-pay (PRP) in Britain through the 2000s using firm-level data. Design/methodology/approach – The authors utilise nationally representative, monthly data on the total wage bill and...

Purpose This paper aims to draw on data from a survey research study conducted in Italy that explored the effects of performance-related pay (PRP) among 500 high school teachers. Design/methodology/approach Survey responses studies were conducted. Findings The results are consistent with...

Purpose – The purpose of this paper is to explore how various performance related pay (PRP) schemes influence employee turnover. It also tests whether profit sharing has a differential impact on turnover in comparison to other forms of PRP. Design/methodology/approach – Utilizing a...

Purpose – The purpose of this paper is to shed further light on how corporate environmental disclosures are used to respond to institutional pressures stemming from the social context. Design/methodology/approach – Interpretive textual analysis is applied to discuss how the environmental...

Purpose – This paper aims to contribute to the understanding of the social aspects of corporate social responsibility (CSR) by studying a case of organizational downsizing. Design/methodology/approach – The paper uses a theoretical framework consisting of stakeholder theory and legitimacy...

Purpose – “Contending legitimations” (Meyer and Scott) in cities – and especially multiple conflicting institutional pressures on decision makers – have not received sufficient accounting study. Therefore this paper aims to analyse the multiple institutional pressures on the...

Purpose – The study seeks to add to the understanding of the diffusion and decline of environmental reporting practices. Design/methodology/approach – Semi-structured interviews and municipal water utility publications are analysed to identify factors which have influenced the diffusion and...

Purpose – The purpose of this paper is to analyse the implementation of risk management as a tool for internal audit activities, focusing on unexpected effects or uncertainties generated during its application. Design/methodology/approach – Public and confidential documents as well as...