关于如何完善土地流转的制度探讨---基于日本农地中间管理制度的分析与启示

土地流转是实现农业现代化的基础条件之一,但是,实现土地有序流转需要建立完善的制度体系。日本近年实施的农地中间管理制度旨在通过建立农地中间管理机构(农地银行)及相应的流转机制和流转补贴制度,促进土地向农业承担主体集中,提高农业用地的利用效率和集约化程度,进而提高农业生产力。通过对该制度的细致总结和效果分析,认为中国的土地流转制度有必要以目标为导向,完善制度设计、细化政策措施、调整农业补贴并注重基层和农民参与。     

Sense of School Membership and Associated Academic and Psychological Outcomes in Post-Institutionalized Adopted High School Students

Research highlights lasting cognitive and academic challenges in youth internationally adopted from institutional care. However, there is a lack of research examining internationally adopted students' sense of membership at school and associated academic and psychological outcomes. The current study measured sense of school membership and academic and psychological outcomes in post-institutionalized internationally adopted high school students (n = 29) compared to adolescents internationally adopted from foster care (n = 28) and non-adopted adolescents (n = 32). Post-institutionalized males had a lower sense of school membership than males adopted from foster care or non-adopted males. Group differences in school membership were mediated by academic achievement and psychological well-being.     

Staff Member Reactions to Same-Gender,Resident-to-Resident Sexual Behavior Within Long-Term Care Facilities

The current study assesses ageism and heterosexism relating to older adult sexual activity within long-term care facilities. To assess caregiver reactions, 153 residential care facility staff members read one of three vignettes. Each vignette described a scenario in which a staff member walks in on two residents (male/female, male/male, or female/female) engaging in sexual activity. Although no main effects were discovered for vignette type, exploratory analyses revealed that the facility where participants were employed was significantly related to their ratings of approval. Furthermore, an interaction effect between vignette and facility types was also discovered for caregivers’ approval of sexual activity among residents. Additionally, a strong overall approval rating of older adult sexuality was reported by staff members. The results of this study warrant that further research is necessary regarding older adults’ perception of caregiver bias, as well as further investigation of caregivers’ perceptions of older adults’ sexual activity.     

长期股权投资准则修订变化及对企业财务的影响研究

2014年7月1日,新修订的企业会计准则率先在所有执行企业会计准则的企业范围内施行,这意味着企业的财务核算、财务报表等面临新的问题和挑战.长期股权投资是企业会计核算中的重点和难点,其会计核算方法比较复杂,不同的会计核算会对企业的财务产生不同的影响.本次长期股权投资的修订,规范了长期股权投资的会计核算方法,使其持续趋同于国际会计准则,有利于我国对外经济合作,有利于适应社会经济的发展.本文主要剖析了长期股权投资准则修订前后的变化,对其主要会计核算进行举例分析,并分析其对企业财务的影响.     

Danish and Norwegian hospital social workers’ cross-institutional work amidst inter-sectoral restructuring of health and social welfare

Starting in the 2000s, Denmark and Norway have undergone extensive restructuring of their health-related social benefit programmes, including how they are governed. Several reforms have sought to enhance inter-sectoral collaboration. Aiming at ensuring patients’ faster return to work, policy-makers have instituted economic incentives to both individuals and the health and welfare organisations who handle them. Through an institutional logics approach, this paper explores how hospital social workers in these countries are experiencing these changes. The ‘social’ part of post-treatment care and rehabilitation receives more attention in the Norwegian institutional set-up than in the Danish, and whilst challenges are experienced in both countries, in group interviews Danish social workers in particular express concerns about the implications of the accelerated return-to-work focus. In both countries, they report increasing difficulties in ‘making their way through’ the state-municipal bureaucracy. However, by drawing on the formal health knowledge derived from medical settings and the symbolic capital it bestows on them, they often manage to negotiate the work-and-welfare services, thereby transforming the social context for the patients.     

A general long-term aging model with different underlying activation mechanisms: Modeling,Bayesian estimation,and case influence diagnostics

In this paper we propose a general cure rate aging model. Our approach enables different underlying activation mechanisms which lead to the event of interest. The number of competing causes of the event of interest is assumed to follow a logarithmic distribution. The model is parameterized in terms of the cured fraction which is then linked to covariates. We explore the use of Markov chain Monte Carlo methods to develop a Bayesian analysis for the proposed model. Moreover, some discussions on the model selection to compare the fitted models are given, as well as case deletion influence diagnostics are developed for the joint posterior distribution based on the ψ-divergence, which has several divergence measures as particular cases, such as the Kullback–Leibler (K-L), J-distance, L₁ norm, and χ²-square divergence measures. Simulation studies are performed and experimental results are illustrated based on a real malignant melanoma data.     

论建立大学生村官长效机制的政策导向

目前学术界对大学生村官计划的利弊得失尚未形成共识.从大学生村官计划的初衷和理论逻辑来看,其积极意义是不容置疑的,但现行的政策导向属于反向激励和短期激励,不利于建立大学生村官长效机制.正确的政策导向应当是:加强对大学生村官计划的正向激励和长期激励,从工业反哺农业、城市支持农村、统筹城乡关系的战略高度加大对大学生村官计划的经费投入,可以借鉴复员退伍军人安置制度和国家、省部级等课题规划制度对大学生村官给予经费支持；推行大学生村官村民“合同制”和任职年限弹性制度,鼓励永久任职,大学生村官配额应重点向老、少、边、贫农村地区倾斜.