The Disclosure Panacea: A Comparative Perspective on Charity Financial Reporting

This article examines the charity financial reporting regimes of three common law jurisdictions: Ireland, the UK and the US. It assesses whether these respective disclosure models improve either nonprofit behaviour or enforcement odds. Three core aspects of the regimes are reviewed: the reliability of the disclosed information, the consistency of such information and its ability to facilitate comparison between charities, and the level of enforcement arising from disclosure. Particular attention is paid to oversight mechanisms, including audits, and their rates of effectiveness in the regulation of charities. The article examines ongoing efforts to reform broader international accounting standards and considers the impact such moves are likely to have at both regional and national level for charity accountability. It concludes that given the markedly different spheres in which for-profits and nonprofits operate, care should be taken in modelling charity disclosure regimes on those developed for for-profit entities.     

Violence in the nursing profession: Occupational and lifestyle risk factors in Swedish nurses

Abstract

In a national study of the work environment, physical, and mental well-being of more than 2600 Swedish nurses, 30% reported having experienced violence at work. Possible association between violence and a range of occupational, demographic, and lifestyle characteristics were studied. Stepwise multiple linear and logistic regressions were used to further examine risk factors for violence. Occupational factors with significant correlations to workplace violence were nursing discipline (type of ward or facility), years of work experience, supervisory responsibilities, night work, work dissatisfaction, work-related musculoskeletal injury, and frequency of patient handling. Demographic/lifestyle factors related to violence were age, gender, smoking, coffee consumption at work, and use of alcohol to relax after work. The best fit linear regression model explained 17% of the variance in violence, 13%, of the variance in threat of violence. The logistic regression model confirmed an increased risk of violence and threats in psychiatric and geriatric settings. However, much remains unexplained about the aetiology of violencc in health carc settings. This report provides the basis for a pilot intervention study currently in progress.     

TMR: An Automated System for Managing Revenue

Abstract

The Total Medical Record (TMR) system used by the Division of University Health Services at Duke University is an integrated medical and management information system. One module supports the financial needs of the division. To facilitate managerial performance, TMR automatically prints insurance claims, refund statements, revenue summary data, service utilization, itemized visit statements, monthly patient bills, dunning letters, and has a host of unique features that aid management with controlling the private fees generated by the University Health Services. In addition, the servicing of prepaid programs is accommodated, and the splitting of charges between prepaid and fee-for-service programs occurs automatically.     

Pregaming: An Exploratory Study of Strategic Drinking by College Students in Pennsylvania

Abstract

Objectives: This exploratory study examined pre-event drinking, or pregaming, by US college students. Participants: 112 undergraduates from 10 Pennsylvania colleges participated. Method: A focus group, including a written questionnaire, was conducted at each institution. Results: Only 35.7% of the participants had not pregamed during the last 2 weeks. Pregamers consumed an average of 4.9 (SD = 3.1) drinks during their most recent session. Gender, class year, and other demographic variables did not predict pregaming. Heavier drinkers, and those stating that the average student pregamed 3+ times in the last 2 weeks, were more likely to report pregaming in the last 2 weeks. How much students drink when pregaming is influenced by how much they expect to drink later on. Conclusion: Pregaming presents a growing challenge for campus officials. Additional research is needed on the nature of the problem and which combination of prevention strategies might best address this behavior.     

Engendering Response: Professional Gesture and the Assessment of Eyesight in Optometry Consultations

Many of the procedures undertaken within healthcare require specialized forms of participation that may be unfamiliar, even disturbing, to patients or clients. The practitioner has to encourage and enable participation in the investigation in an appropriate fashion while preserving the structure and integrity of the procedure. In this article, we consider optometry and the deployment of a vision test, known as subject refraction, that provides data to help determine the characteristics of any corrective lens that may be required by clients. The procedure's ability to establish robust and reliable data relies upon the optometrist's ability to encourage the client to respond to a series of stimuli without consideration or reflection. That is, the client is required to produce an unwitting response—conduct that might be considered nonsymbolic rather than symbolic. In this article, we also consider the optometrist's talk and bodily comportment during subjective refraction and how it serves to shape and determine the quality of the client's response and participation, and in turn to produce reliable test results.     

Educated Immigrant Women Workers Doing Well With Change: Helping and Hindering Factors

The authors investigated the strategies that helped or hindered 10 immigrant women workers to do well with change that affected their work. A total of 182 incidents were extracted and grouped into 9 categories: personal beliefs/traits/ values, taking action, skills/education, personal challenges, self‐care, relationships/ support, government/community resources, work environment, and contextual challenges. Results support and extend contentions that both internal/personal and external factors are key successful adaptation to change for immigrant women. Implications for research and practice are discussed. Counseling recommendations are offered for individuals who are struggling with change.     

有限的伙伴关系:1928年至1944年中国与德国、苏联和美国的关系

自1928年国民党统治开始,中国第一次进入了其现代意义上的国际合作关系时期,寻求国际伙伴关系首次成为中国内政与外交政策的主要目标.20世纪30年代和40年代早期的中德、中俄和中美关系各自具有鲜明的特性.中德关系建立在两国领导人互相信任和经验积累的基础之上,某些意识形态上的类似是其得以发展的主要因素,但更重要的是互补的经济利益使国民党可以实现平等的合作.中苏关系和中美关系一开始就是为了增强双方对付共同敌人的力量而形成结盟的,之前都不具有恰当的合作机制,而意识形态是一个复杂的、不利于结盟的因素.在中苏关系中,结盟意味着从直接敌对状态转向谨慎的合作.而中美之间非国家层面上的合作既没有达到一个较高的水平,这些合作也不会自动强化双方的官方关系.当结盟机制仓促建立起来时,却缺乏坚实的结构基础.     

Making Meanings,Meaning Identity: Hmong Adolescent Perceptions and Use of Language and Style as Identity Symbols

Using qualitative interview data gathered from 28 Hmong adolescents, we examined the meaning ascribed to language and style and how language and style behaviors are used to distinguish identity. We found that the participants used language and style to define their own ethnic group membership and cultural identities. Moreover they inferred meaning from these identity behaviors to discern which peer groups are desirable (those who wear American style clothing and are bilingual) and which are of low social status (“fobby” style clothing and monolingual). The cultural identity symbols used by participants reveal heterogeneity among Hmong adolescent peer groups and evolving definitions of what it means to be Hmong in America.