法国会计模式的分析及对中国的借鉴

该文分析了法国会计模式的特点和影响因素 ,认为法国会计模式与中国会计模式存在相似之处 ,并借鉴法国 1 996年以来会计改革的经验 ,对完善我国会计模式提出了建议     

Spiritual Gatekeepers: Time and the Rite of Christian Initiation of Adults

This article addresses the process of initiation into the Catholic Church by analyzing in‐depth interviews with parish‐based professional initiation coordinators. The formal title given to this process of initiation by the Church since Vatican II is the Rite of Christian Initiation of Adults (RCIA). Since the RCIA's promulgation, the Church has hired a host of lay and religious professionals to coordinate its implementation at the parish level. Our analysis focuses on the temporal sequencing and the problem of duration of initiation. The data show that both city and suburban coordinators adapted the Church's mandated length of time for initiation in different ways as they negotiated covenantal and contractual social relations among RCIA participants.     

The differential contributions of teen drinking homophily to new and existing friendships: An empirical assessment of assortative and proximity selection mechanisms

Alcohol use is pervasive in adolescence. Though most research is concerned with how friends influence drinking, alcohol is also important for connecting teens to one another. Prior studies have not distinguished between new friendship creation, and existing friendship durability, however. We argue that accounting for distinctions in creation–durability processes is critical for understanding the selection mechanisms drawing drinkers into homophilous friendships, and the social integration that results. In order to address these issues, we applied stochastic actor based models of network dynamics to National Longitudinal Study of Adolescent Health data. Adolescents only modestly prefer new friendships with others who drinker similarly, but greatly prefer friends who indirectly connect them to homophilous drinkers. These indirect homophilous drinker relationships are shorter lived, however, and suggest that drinking is a social focus that connects adolescents via proximity, rather than assortativity. These findings suggest that drinking leads to more situational and superficial social integration.     

The victim–offender overlap in late adulthood

This study contributes to the general knowledge of the victim–offender overlap by determining whether the phenomenon exists among older adults and whether known correlates of crime and victimization explain the relationship. Cross-sectional survey data from telephone interviews conducted with individuals 60 years and older (N = 2,000) residing in Arizona and Florida are used to estimate confirmatory factor models for both victimization and criminal offending. The results from a series of multivariate regression models show that victimization is associated with criminal offending. While factors such as low self-control, depression, and spending time in commercial drinking establishments partially attenuate the victimization–crime link, the statistically significant relationship persists in a multivariate context. Further testing indicates that the observed findings are robust across measurement and modeling strategies. Coupled with prior research, the results support the argument that the victim–offender overlap exists (and is difficult to explain) over the life course.     

我国林业工程项目管理研究

以大工程带动大发展是我国实现林业跨越式发展的重大战略决策。林业项目单位是工程的主要参与者 ,其管理水平高下直接关系到项目成败。该文通过总结现代项目管理理念 ,结合林业工程项目管理的现状和特点 ,提出林业工程项目管理系统 ,并指出了现代项目管理理念和方法是提高林业项目管理水平的有效途径。     

Financial Strain,Negative Interaction,Coping Styles,and Mental Health Among Low-Income Latinos

This study examines the relationship between financial strain and depressive symptoms in later life, and potential psychosocial mediators of this relationship. Drawing on a sample of 214 low-income Latino older adults, we used structural equation modeling to test the direct effect of chronic financial strain on depressive symptomatology, and the indirect effects via social support, negative interaction, and coping styles. Findings indicated that financial strain increased the level of depressive symptoms among this sample. Avoidance and approach-related coping styles emerged as independent determinants of depressive symptoms albeit in opposite directions; higher levels of avoidance coping was associated with higher levels of depressive symptoms. Contrary to previous findings on the general population, findings from the current study indicate that social support and negative interaction were not directly associated with depressive symptoms. Financial strain mediated the effect of sociocultural (nativity status, years of U.S. residence) and social status factors (age, education) on depressive symptoms. This study highlights the differential impact of financial strain and coping styles on psychological well-being, and the potential psychosocial targets of interventions for older adults with chronic health care conditions.     

Ambulance allocation for maximal survival with heterogeneous outcome measures

This paper proposes new models for locating emergency medical services (EMS) by incorporating survival functions for capturing multiple-classes of heterogeneous patients. The Maximal Expected Survival Location Model for Heterogeneous Patients (MESLMHP) aims to maximize the overall expected survival probability of multiple-classes of patients, whereby different classes could be defined according to agreed patient categories based on response time targets, or by capturing differing medical conditions each with a corresponding survival function. Furthermore, we propose and demonstrate an approximation approach to solving the extended stochastic version of MESLMHP, which utilizes queuing theory to permit the modeling of congestion and utilization at each ambulance station, and does not require assumptions to be made on the utilization of ambulances. Both models are demonstrated using data from the ambulance service in Wales. We show that our multiple outcome measures and survival-maximizing approach, rather than one based on average response time targets alone or a single patient class provides more effective EMS ambulance allocations.     

Regulation by disclosure: the case of internal control

In this paper we explore the use of disclosure as a regulatory tool, using as an illustration the current UK requirements regarding the disclosure of information about internal control. After discussing the broad concept of regulation by disclosure, we trace the evolution of concepts of internal control and its reporting, describing the background to the Turnbull guidance for directors on internal control reporting, the basis of current UK requirements. We then examine recent examples of internal control disclosures, identifying the range of ways in which they address the disclosure requirements and considering the possible impact of the disclosure requirements on corporate behaviour and on the audiences for disclosure. We conclude with some reflections on the disclosure life cycle. The paper contributes to the literature on disclosure by specifically considering the role of disclosure as a regulatory tool and by examining the nature of specific disclosures in an area of continuing interest, that of internal control.