新《会计法》与会计监督体系创新

会计监督体系的健全与创新是新《会计法》赋予的历史使命。其目的是为了防范会计信息失真 ,维护社会主义市场经济秩序。针对我国改革开放和经济全球化发展新趋势的变化 ,新《会计法》作出了国家、社会和单位内部会计监督体系的规定 ,这一体系具有鲜明的特点 ,要保证新《会计法》创新会计监督体系的实施 ,应注意处理好监督体系自身、外部环境以及单位内部的各种关系     

ASP技术在图书馆中的应用

文章简要介绍ASP技术的基本概念、标准对象和编程的基本步骤,并通过一个实例介绍了如何利用ASP技术开发Web数据库及分页显示的方法。     

论利益第三人合同

通过对利益第三人合同基本理论问题的研究,论证了此种合同存在的价值,指出应在我国合同法中规定此制度,以弥补现行合同法的缺陷。同时,也提出了相应立法建议,以供立法参考。     

Adaptive versus Proactive Behavior in Service Recovery: The Role of Self‐Managing Teams

In this article, we develop a conceptual model of adaptive versus proactive recovery behavior by self‐managing teams (SMTs) in service recovery operations. To empirically test the conceptual model a combination of bank employee, customer, and archival data is collected. The results demonstrate support for independent group‐level effects of intrateam support on adaptive and proactive recovery behavior, indicating that perceptual consensus within service teams has incremental value in explaining service recovery performance. In addition, we provide evidence that adaptive and proactive recovery behavior have differential effects on external performance measures. More specifically, higher levels of adaptive performance positively influence customer‐based parameters (i.e., service recovery satisfaction and loyalty intentions), while employee proactive recovery behavior contributes to higher share of customer rates.     

An instrumental perspective on apologizing in bargaining: The importance of forgiveness to apologize

Although very little research in bargaining has addressed how perpetrators should deal with the aftermath of unfair allocations, it has been proposed that an apology may help the reconciliation process. Prior research, however, only focused on whether apologies can reveal positive effects on the reconciliation process but did not focus yet on whether perpetrators are actually willing to apologize. In this paper we investigate perpetrator’s willingness to apologize for a trust violation in a bargaining setting. We hypothesized that perpetrators willingness to apologize would be a function of the extent to which the victim of the trust violation is willing to forgive. This effect, however, was expected to emerge only among those perpetrators who are low in dispositional trust. The results from a laboratory study with actual transgressions and actual apologetic behavior supported our predictions and thus emphasize an instrumental view on apologizing in bargaining situations.     

Use of color lights for the detection of anomalies in quality systems

The importance of eye care in the industry is a first level topic, due to most of the assembly and manufacturing aimed companies of various products that require direct health care of their employees, specially eye care. The lighting system, the lamp features and job tasks are factors that impact over the visual performance of the worker. Each of these factors, either by themselves or in conjunction, influences the visual performance of the employee, and therefore its safety and efficacy. Some of the reported symptoms are: problem of visual fixation, eye redness, tearing, headache, blurred vision, eyelids heaviness and dry eyes, [7]. The research was developed with 48 people, 27 male and 21 female, in the range of ages of 17 to 58 years old. In the experiment were used illumination system base on Diode Emitting lights (LED's) of five different colors (White, Blue, Green, Red and Yellow), the reason of use of LED's it is because are source of monochromatic light, also it is also saving power light and low heating dissipation.     

Expectation changes and team characteristics in a participatory design process

A human factors specialist researched the expectations of a culturally and professionally diverse team throughout a year long participatory design process of a large processing facility. For a deeper understanding of high-level team expectations and characteristics, the specialist collected data and information through in-situ ethnography and traditional case study methods, personal interviews, and a questionnaire that included a likert scale rating for expectation levels. Results found that expectation levels rated extremely satisfied for individual team members and the overall team itself before and during the participatory process. In contrast, expectations for upper management from the team were satisfied before the participatory process, but changed to uncertain, to unsatisfied, to extremely unsatisfied during the process. Additionally, the participatory design team exhibited high-level team characteristics to include honesty, competence, commitment, communication, creativity, and clear expectations.     

Training in manual material handling: what is going on in the field?

During the last five years, several research review studies have revealed insufficient or even no proof that courses in manual material handling (MMH) are effective at preventing musculoskeletal disorders (MSD). These revelations are placing the current daily practice of MMH trainers under scrutiny. This study analyses how the MMH courses are organised in practice. A web-based questionnaire was developed for trainers. Only trainers giving MMH courses on a regular basis were included. The questionnaire focussed on general characteristics of the courses, content issues and organisational aspects. The results clearly indicated that the MMH courses can only be considered as a means of making employees aware of good manual handling. Not all content issues that should be addressed in effective MMH courses, are looked at in practice. This is mainly due to time restrictions that trainers experience, often imposed by the company. In conclusion, these organisational restrictions might explain the ineffectiveness of the MMH courses and should therefore be resolved.     

New working conditions and consequences on activity of home healthcare workers

Home healthcare is steadily growing in Europe. There are a number of reasons for this development: aging population, rising hospital costs, preference to stay in one's own home. Nevertheless, it has been known that home healthcare workers are frequently exposed to a variety of potentially serious occupational hazards. Furthermore, emotional labor is frequently high in this profession. This paper describes an ergonomic study conducted at a home healthcare service. The research focuses on analyzing working conditions of home healthcare aides and nurses, as well as the impacts of their work in terms of job satisfaction, well-being, emotions at work, relationships with the others and occupational stress. The study show that employee strategies are specifically centered around preserving the relationship between patients and workers and coping with the job demands. This paper also shows that home healthcare workers express emotions and conceal them from others. Finally, recommendations discussed with the manager and workers to improve working conditions in this sector led to practical proposals: for example, implementing certain equipment items better suited to difficult care, encouraging assistance between healthcare workers when operations require this through adequate organizational measures, extending work emotion-focused discussion groups with management involvement.