财务共享服务与企业竞争力的关系——基于双重差分模型的实证检验

从分析财务共享服务效果的视角出发，以市场结构、基础资源和新能力理论为依据，建立了评价企业竞争力的财务指标体系。研究结果显示：在市场地位方面，实施财务共享服务增强了企业资金管控效果，使营业收入质量提高，但是营业收入增长率却呈现负增长，说明财务共享服务对市场拓展能力的影响具有延迟效应；在资金资源方面，财务共享服务提高了企业的资金筹措能力和偿债能力，风险控制能力增强，使企业获得资金资源竞争优势；在企业能力方面，财务共享服务能够降低成本、增加绩效，更好地服务企业战略，提升企业的盈利能力和创新能力。总之，实施财务共享服务能够促使企业财务管理转型升级，为未来发展赢得先机，可增强企业竞争力。     

Practice Wisdom Meets Evidence-Based Practice: Building Capacity in Agencies

Agencies have a need to develop and evaluate therapeutic practices that show efficacy in treating specific client problems. University-agency collaborations combine the wisdom of practitioners with research skills that appraise evidence of efficacy, operationalize concepts and skills, and identify and implement evaluation methods. This article discusses the processes involved as practitioners and administrators collaborated with university researchers to transform a well-established mutual aid (MA) model of group work into an evidence-based model that showed efficacy in preventing substance use with adolescent populations. A case study will include the phases of the collaboration including relationship building, reviews of similar programs, identification of appropriate evaluation measures, development of a curricular-based manual and analysis and interpretation of the data for use in applying for funding. Implications for agency practice that respond to current demands in social services will be discussed.     

Life Course Status and Exchanges of Support Between Young Adults and Parents

The authors investigated intergenerational support exchanges in relation to young adults' life course status. In a sample of 2,022 young adults (ages 18–34 years) in The Netherlands, single young adults reported receiving more advice from parents than married young adults, and those with children of their own received more practical support. Married young adults and young adults with children provided less support to parents than, respectively, single young adults and young adults without children. Congruent with the life course perspective, the authors' findings suggest that the intergenerational support network is both durable and flexible, responding to the resources and needs associated with an individual's life course status.     

The Intergenerational Continuity of Fathers' Absence in a Socioeconomically Disadvantaged Sample

Fathers' absence is a pattern that shows intergenerational continuity, most notably within disadvantaged populations. The process whereby this pattern is repeated across generations is not well understood. Using data from the Concordia Longitudinal Risk Project, the authors investigated pathways between fathers' absence in 1 generation and the experience of fathers' absence by their children. The current sample included 386 socioeconomically at‐risk individuals across 2 waves of data collection: (a) when they were children and (b) when they were adults with their own children. Analyses based on structural equation modeling revealed that men whose fathers were absent when they were children were more likely to become absent fathers, and women whose fathers were absent when they were children were more likely to have children with absent partners. Indirect pathways between fathers' absence in 2 generations through aggression, education, and substance abuse were illustrated for women. These findings add to the literature suggesting that fathers' absence during childhood has intergenerational effects.     

创新“城中村”社区治理的对策思考——以泉州市城东片区四社区为研究对象

创新"城中村"社区治理工作,是有效推进社会管理的重要内容。近年来泉州市在"城中村"社区治理方面进行了积极探索,并取得明显成效。要实现以"城中村"社区治理工作的创新推动城市管理创新,泉州应该在社区治理主体多元化、社区工作方式民主化、居民保障水平提高、社区管理者素质提升、社区文化建设加强等五个方面继续推进各种有益探索。     

Developing a model of disability that focuses on the actions of disabled people

Disabled people, writers on disability and disability activists stress the importance of disabled people being included in all aspects of society. I argue that a major omission from this inclusiveness is that no current model of disability focuses on the impact of the actions of disabled people on disability. Disabled people are not passive bystanders, powerless to reduce the restrictions of disability. On the contrary, we are central to actively limiting its constraints. I develop a model of disability, called ‘active’, which focuses on the effects on disability of the individual and collective actions of disabled people. I describe published findings which indicate that engaging in self-help, using support groups and deploying assistive technology can all reduce the limitations of disability. Recent increases in the number of disability support groups and developments in assistive technology have substantially augmented the potential for disabled people to combat the effects of disability.     

垄断国企收入分配改革中的利益集团分析

垄断国企内部的高收入拉大了社会的贫富差距，引发了不少社会成员的不满。从2004年启动的，连续拖延了10年的收入分配制度改革，一再被搁浅，迟迟难以获得通过，其根本原因，是包括少数垄断国企高管们在内的既得利益集团的强势阻挠的结果。垄断企业收入分配改革过程中存在着不同的利益集团，他们是社会不同阶层的代表，有着各自不同的目标函数，因此会通过在政治、经济、社会等领域采取各种形式的努力，相互竞争、相互博弈，以实现各自的利益目标。目前看来，垄断国企集团虽然数量少，但规模较大，由于存在与政府规制集团利益的“共容性”，以及强大的经济实力和政治话语权，在与其他利益集团的博弈中占据优势。当前，中央关于限制垄断国企高管薪酬的“破冰之举”，有助于打破垄断国企利益集团的优势地位。     

儿童玩具礼品包装设计的研究与思考

现如今礼品类高端产品由于自身的品牌效应，得到了市场上极高的受欢迎指数，因其包装精美和视觉鲜明的因素，越是在国际市场环境低迷的时候，越容易抢占市场。在中国的儿童玩具礼品领域，不单单需要效仿国际流行的设计趋势，而且还要积极提升国内自主品牌影响力，这才是中国当今发展儿童玩具礼品包装产业，缩小与国际水平之间的差距，夺回本土市场继而进军国际市场的必由之路。具体分别从消费群体和包装设计本身两方面进行调查和分析研究。     

“载道”的乌鸟——辞赋中的乌意象论略

由于地区和时代风俗的不同,人们对乌鸦的喜恶或有差异。但乌鸟意象作为中国文学中较为复杂的意象之一,却一直为文人墨客所喜爱。此意象不仅涵义丰富,而且在辞赋中又和其在诗词中有显著的区别。唐前,辞赋中的乌鸟是作者借以表达"出"、"处"生存观念的寄托,乌意象亦随辞赋作者表情达意的需要"出""处"儒道两家,其中《神乌傅》正反映了作者在"出"、"处"间的徘徊和抉择。有唐一代,乌意象的灵异祥瑞成为辞赋书写的重要内容。宋以降,辞赋中的乌鸟渐渐摆脱了其作为祥瑞之兆的使命,而被赋予了更多的儒家道德品性。此时的乌意象集忠、孝、仁等儒家大加称扬的道德于一身,堪称"奉行"儒家伦理道德的典范。而明代《孝乌赋》,凸显乌鸟意象的"孝"德,是彰扬乌意象孝行的典型作品。     

抗战时期桂糊社团的演进及其贡献

抗战时期桂林文化城戏剧社团的组织形式及特点，不仅反映了抗战时期戏剧体制和机制的发展特色，而且体现了中国戏剧现代化的历史面貌。桂林文化城的戏剧刊物，在传播戏剧理论、总结戏剧艺术实践经验方面，积极地推动过中国抗战戏剧运动。