绿色会计与西部大开发

如何促使企业在追求利润最大化的过程中 ,自觉注意保护环境、防治污染是一个值得探讨的问题。在这方面 ,绿色会计可以发挥积极的作用。其具体的手段就是将环境因素纳入到企业长期生产经营决策模型之中 ,从而影响决策者和环境行为。通过运用新的技术 ,将企业经济活动所造成的环境影响以货币计量 ,对企业经济活动造成的外部影响加以内化。这样 ,这些环境影响就得以转化为经济影响 ,可以影响到规划的利润水平。企业为追求利润最大化 ,就必须努力降低环境因素造成的成本并增加环境因素形成的收益。     

所有权结构、长期资产减值与盈余管理——来自中国上市公司的经验证据

从代理理论的角度分析了盈余管理产生的原因、上市公司利用资产减值准则寻求盈余管理的逻辑关系,结合我国资本市场特有的所有权结构,分析了国有企业和民营企业执行资产减值准则时的区别所在及其根源,并提出两个假设。H1新准则颁布后,长期资产减值准则的应用仍然受盈余管理动机的影响;H2所有权结构的差异,导致上市公司利用长期资产减值准则时有差异。为检验这两个假设,以沪深A股上市公司2007—2009年数据为样本进行了实证研究。实证结果表明：2007—2009年,我国上市公司仍然存在利用资产减值进行盈余管理,利用计提长期资产减值准备、转销减值长期资产以实现扭亏等盈余管理动机的情况;所有权结构的不同对企业准则的执行也有影响,国有企业利用“转销”减值长期资产进行盈余管理的程度显著低于民营企业。     

利益驱动说与个人潜力挖掘——实现“终极体验”的动力

本文根据西方社会心理学、生理心理学、人格心理学的研究成果,结合中国文化完善人性的理论,提出赋予行为动机以利益,经过事先、即时、事后构建利益来产生长时程兴奋,辅以预警机制、自律机制、调节机制来维护、保养、再生长时程兴奋,可解决不喜欢学习和学习效率不高的问题,进而实现"高峰体验",挖掘身体的最大潜能,享受学习、生活、工作并做出业绩,实现人性的完善。最后,本文经过教学实验,并以马斯洛的科学价值论,对此机制进行了验证。     

依法治国视野下大学生法治意识培养探析

历史的实践表明＂人治＂是腐朽落后的它阻碍人类社会的发展。党的十七大提出了加快建设社会主义法治国家的奋斗目标。我们在贵州高校进行了800人的抽样统计分析。总体上看大学生的法治意识带有明显的不成熟性和矛盾性。为此,高校法治教育应针对存在的问题采取措施,如转变教育观念、改进教学方式、调整教学内容、提高教学水平等,以引导大学生增强法治意识,对依法治国作出应有的回应。     

孔子“德刑”之辨探微

孔子鉴三代政治功过 ,察列国掌运优劣 ,慧眼独注于德刑问题 ,其治国方略 ,以德治著称。但孔子并未否定法治的意义 ,而是持德刑并施 ,德主刑辅 ,先德后刑 ,德本刑末的观点。孔子之所以重德治 ,是由于他注意到了在德礼教化和刑罚政令两种不同政治环境下 ,政治主客体的互动存在重大差别。诸如抚禁之别、恩威之别、堵疏之别、得失之别、内外之别、乐苦之别、爱憎之别等     

A Pilot Study About the Needs of Older Gays and Lesbians

Abstract

In a pilot study, a population of gay and lesbian elders were surveyed to determine what types of long term plans they have made in preparation for their old age, what types of information they feel service providers need to know to better meet their long-term needs, and what is their perception of aging. The results of this pilot study demonstrated that almost three-fourths of the total sample have started to make plans for growing old. The respondents reported that social workers needed to be more knowledgeable about gay lifestyles and the importance of their partners. It was also found that the views of aging became more positive as the gay and lesbian individuals grow older.     

社会治理视域下政党组织变革研究

现代社会治理要求政党必须进行适应性的组织变革.在组织理念上,要实现从二元对立向多元共存的转换;在行动逻辑上,要实现从超越制度向制度约束的转换;在组织功能上,要实现从社会动员向社会整合的转换;同时,要建构适应目标与功能转换的组织体系.应对变革,执政党面临着超越革命价值观、重新配置权力以及"透支"合法性资源等诸多挑战.     

中国教育生产力和科技生产力发展关系的实证研究——基于误差修正模型

马克思在其著作中研究了教育和科技作为两个重要因素在生产力发展过程中所起到的作用。教育生产力和科技生产力都是生产力系统的重要组成部分,两者之间存在着内在的、本质的、必然的关系。通过构造误差修正模型,分析中国教育生产力和科技生产力发展之间的长期稳定关系和短期协调机制,对于认识我国教育事业与科技事业发展的内在规律、更好的促进教育生产力和科技生产力的发展具有重要意义。     

Workforce Issues in Residential Care Facilities in Rural China

This study examined contemporary frontline workforce issues related to residential care for elders in rural China. Residential facilities in rural China are in transition from exclusively providing shelter to childless elders to providing long-term care for frail elders. These facilities are also under pressure to improve the quality of services that they provide. The study is based on in-depth interviews with administrators and field observations of facilities. The study focused on the following issues related to the workforce: recruitment and retention, training, work environment, workforce organization, regulations, compensation, and career ladders. The implications of resident characteristics for demands on the work force were examined. The study found that lack of skilled personnel is one of the major reasons that the overwhelming majority of facilities deny admission to frail and demented elders. Improving workers’ skill is critical if these facilities are to meet the increasing demand for institutional long-term care needs.     

Vertical Axes on the Long-Term Care Continuum

Abstract

As the continuum of long-term care has expanded, public funding has not accompanied new care options. I detail access, provider profits and resources, and care quality in two types of residential care that fall in the center of the continuum, assisted living and board and care. These two options provide examples of how limited public funding leads to vertical axes, which represent access to services, the resources providers draw on to give care, and the quality of long-term care services, at each service point on the long-term care continuum.