对我国环境会计基本假设的探讨

当今世界环境问题日益突出,必须大力加强环境保护,这一点已形成共识.但我们不能只用科学技术去解决污染,还必须综合运用经济、法律等措施,实施环境会计就是这其中至关重要的一环.而研究环境会计必须首要解决会计假设的基本理论问题.本文在分析传统会计假设局限性的基础上,提出了相关理论.     

Occupational rehabilitation services provided by a community workers health centre in Hong Kong: a case study

Ergonomics is commonly known as "the scientific study of human work" [14, p. 3] and "the application of scientific information concerning human beings to the design of objects, systems, and environments" (p. 4). The American Occupational Therapy Association defines occupational therapy as "skilled treatment that helps individuals achieve independence in all facets of their lives. It gives people the 'skills for the job of living' necessary for independent and satisfying lives [1]." Both professions share common backgrounds. Occupational therapy has been involved in health care and ergonomics is looking for its place in the health care field.     

Inference of Signs of Interaction Effects in Simultaneous Games With Incomplete Information

This paper studies the inference of interaction effects in discrete simultaneous games with incomplete information. We propose a test for the signs of state‐dependent interaction effects that does not require parametric specifications of players' payoffs, the distributions of their private signals, or the equilibrium selection mechanism. The test relies on the commonly invoked assumption that players' private signals are independent conditional on observed states. The procedure is valid in (but does not rely on) the presence of multiple equilibria in the data‐generating process (DGP). As a by‐product, we propose a formal test for multiple equilibria in the DGP. We also implement the test using data on radio programming of commercial breaks in the United States, and infer stations' incentives to synchronize their commercial breaks. Our results support the earlier finding by Sweeting (2009) that stations have stronger incentives to coordinate and air commercials at the same time during rush hours and in smaller markets.     

Buttressing Supply Chains against Floods in Asia for Humanitarian Relief and Economic Recovery

Floods are the most frequent category of disasters worldwide. Among all geographic regions, Asia has suffered the most. While there are several ongoing humanitarian efforts and initiatives, we believe there is a new opportunity to coordinate “last mile” humanitarian efforts in the event of a flood using micro‐retailers. Because micro‐retailers are the “last mile” nodes in traditional retail supply chains in many Asian countries, we propose the use of social enterprise to buttress these supply chains for distribution of essential goods by coordinating with micro‐retailers before and after floods. We also present a stylized model to quantify the benefits of doing so.     

Linking Process Quality and Resource Usage: An Empirical Analysis

Motivated by an increasing adoption of evidence‐based medical guidelines in the delivery of medical care, we examine whether increased adherence to such guidelines (typically referred to as higher process quality) is associated with reduced resource usage in the course of patient treatment. In this study, we develop a sample of US hospitals and use cardiac care as our context to empirically examine our questions. To measure a patient's resource usage, we use the total length of stay, which includes any additional inpatient stay necessitated by unplanned readmissions within thirty days after initial hospitalization. We find evidence that higher process quality, and more specifically its clinical (as opposed to its administrative) dimensions, are associated with a reduction in resource usage. Moreover, the standardization of care that is achieved via the implementation of medical guidelines, makes this effect more pronounced in less focused environments: higher process quality is more beneficial when the cardiac department's patient population is distributed across a wider range of medical conditions. We explore the implications of these findings for process‐oriented pay‐for‐performance programs, which tie the reimbursement of hospitals to their adherence to evidence‐based medical guidelines.     

在全球化语境中对传统武术与现代武术的文化解读

在全球背景下对传统武术和现代武术进行文化解读,不但有助于提高对其概念的理解,而且更能提高我们对两者的认识,传统武术是建立在我国传统文化基础之上的一种武术文化,而现代武术则是在西方体育文化影响下,在传统武术的基础上发展起来的一种竞技性体育文化。对两者的深入研究有利于武术事业的进一步发展。     

对妇女要求离婚问题的思考

妇女离婚的要求受法律保护,正确认识妇女离婚权的取得、行使和保护,对保护妇女的合法权益,深入观察和研究改革开放以来我国社会的发展变化具有重要意义。文章从分析离婚率攀升有无底线入手,引出制度变迁为妇女离婚提供法律保护,从而提出解决问题的途径。     

高校红色文化传承的空间溢出效应研究——以东华大学马克思主义学院"红色长廊"品牌为例

红色文化的传承离不开空间维度.建构红色文化空间具有深层次的理论生成性和意识形态性.作为高校红色文化空间建构的品牌项目,红色长廊依托其内在的传播机制、场域机制、情动机制,充分彰显了红色文化空间的体化性、嵌入性、生成性、延展性.基于红色文化空间的建构,其空间溢出效应得以显现,具体表现为集聚效应积蓄空间效能、耦合效应整合生成正向合力、辐射效应发散空间影响力,最终实现联动化、示范化、网络化的空间溢出.     

西部民族地区的环境治理与绿色发展--基于生态现代化的理论视角

西部民族地区是我国生态环境脆弱地区,现代化建设相对滞后。在西部大开发中,由于过度依赖资源开发和发展重化工业,资源依赖型工业发展方式也产生了严峻的环境污染问题和社会问题。在日益严峻的生态环境问题背后,与此并行的还有一条以政府为主导、市场为主体、多方社会力量共同参与的环境治理与绿色发展之路,并呈现出生态现代化的取向。为此,在新时代推进西部大开发形成新格局的过程之中,西部民族地区需要改善政府直控型环境治理模式,重视社会参与及企业发展方式的生态转型,在均衡环境保护与经济增长关系的基础之上推进绿色发展。