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。     

Mitigating Harm: Considering Harm Reduction Principles in Work with Sexually Exploited Young People

A growing awareness of child sexual exploitation (CSE) in the United Kingdom and throughout the world has prompted human service and legal/policy professionals to seek ways of engaging young people experiencing sexual exploitation, although much remains unknown regarding effective practice, and whether or not current knowledge regarding best practices with young people can be expanded to address CSE. This paper considers how principles of harm reduction, a public health approach widely used to engage adults and young people in help‐seeking behaviours, can be considered as part of a children's rights‐centred approach to policy and practice with young people experiencing CSE.     

Appropriating Care and Hijacking Desire: Thought and Praxis in Human Services Under 21st Century Capitalism

In this article, we trace the rise of neoliberalism and its impacts on the historical role of human services within the academy and the community. We ask whether we can re-think and re-envision a 21st century academy rooted in the material actualities of daily living and connected in very real ways to the struggles of those Human Services was designed to serve. Finally, we propose that Human Services could have a significant role to play in developing new modes of value that could lead to new modes of thought and new avenues of praxis.     

Children and global social policy: Exploring the impact of international governmental organisations

Axford N. Children and global social policy: exploring the impact of international governmental organisations International governmental organisations (IGOs) seek to influence child welfare policy and practice in individual sovereign states. But do they succeed and, if so, in what way? This article outlines the nature of selected IGOs' work, explores the nature of their impact and seeks to explain the pattern that emerges. It also notes areas for further research.     

Whither practice-near research in the modernization programme? Policy blunders in children's services

In this article, we lament the effects of practice-distant research and associated policy initiatives on contemporary children's services in England. In the last decade, as a result of high profile inquiries into non-accidental child deaths, statutory children's social care services in the UK have been subject to a wide-reaching ‘modernization’ programme. We studied decision-making in the high blame environment of local authority children's services. Our research sought to examine the relationship between performance management and the impact of anticipated blame within the decision-making practices of those providing, supervising and managing these services. We show that systems and technologies can be developed which both assist the users in their daily work and achieve desired organizational goals, but without an ethnographically informed, practice-near approach, unsafe work regimes and practices can ensue.     

The bumpy road to ‘becoming’: capturing the stories that teenage mothers told about their journey into motherhood

Understanding the experience of women who become mothers during their teenage years is central to ensuring that the support that is offered is appropriate to meet their needs. This paper reports on a small part of a larger ethnographic study that captured the lived experience of young mothers who were between the ages of 16 and 19 years that potentially typifies and illuminates the experiences of young women who become mothers in their teenage years. By collecting data from narrative interviews as well as participant and non‐participant observations over an extended period of time it was possible to identify how the young women experienced a range of difficulties as they made their transition into motherhood. Drawing on the findings, this paper argues that this transition for teenage mothers can be significantly different from the experience of older mothers, and it identifies the importance of appropriate support to mediate the challenges that they face. Understanding the young women's journey to ‘becoming’ is critical when planning services because if their experience of support is negative, it can lead to increased levels of maternal stress and reluctance to engage with support services.     

The duty to care and the need to split

This paper arises out of psychoanalytically oriented consultancy to teams of staff in the helping professions where there is a statutory 'duty to care'. It takes as its premise the seemingly paradoxical hypothesis that workers may need to split off part of their emotional experience in order to preserve their own mental health and provide reliable services to their clients. I argue that while a professional 'duty to care' requires us to be emotionally 'in touch', the demands of our clients together with the demands of the institutional response to the 'duty to care' cause us to split off parts of our awareness. I also argue that provided the splitting does not become extreme we are doing no more or less than the rest of society. In other words, there is a degree of 'normal splitting' which numbs our awareness of danger and destructiveness and seeks to protect us from too much anxiety and pain. Yet if professional workers are charged with the responsibility of assessing risk and acting accordingly for the protection of all concerned they need ways of being 'in touch' (re-integrating the splits) for some or enough of the time. Finally, I will describe ways of being 'in touch', illustrating the difficulty and the pain of re-integrating the splits and some of the insights that can arise out of this work with examples from my consultancy work.     

Managing the process of change in residential child care: A consultancy approach

This article explores the impact of a consultancy undertaken with groups of residential child care staff within a large local authority who were experiencing considerable changes in their working environment as a result of a review of residential care structures. The authors were invited to engage directly with staff on an individual and group basis to help them work through the barriers they perceived to changing their approach to practice. The theoretical underpinning for the work was Charles Handy's [1993, Understanding Organisations (Harmondsworth, Penguin)] belief that change is more likely to have a positive outcome when staff have an investment in and contribution to the change processes. The model of change utilised within the sessions with staff was Kurt Lewin's three stages of 'unfreezing', 'change' and 'refreezing'. The consultancy raised a number of issues about the process of change and how this can be achieved within the residential child care context. In particular, it highlighted the problems of assuming that change is a linear process which can be directly controlled and managed in the flux and uncertainty which characterises this sector.     

Multiobjective Prioritization Methodology and Decision Support System for Evaluating Inventory Enhancement Strategies for Disrupted Interdependent Sectors

Disruptions in the production of commodities and services resulting from disasters influence the vital functions of infrastructure and economic sectors within a region. The interdependencies inherent among these sectors trigger the faster propagation of disaster consequences that are often associated with a wider range of inoperability and amplified losses. This article evaluates the impact of inventory‐enhanced policies for disrupted interdependent sectors to improve the disaster preparedness capability of dynamic inoperability input‐output models (DIIM). In this article, we develop the dynamic cross‐prioritization plot (DCPP)—a prioritization methodology capable of identifying and dynamically updating the critical sectors based on preference assignments to different objectives. The DCPP integrates the risk assessment metrics (e.g., economic loss and inoperability), which are independently analyzed in the DIIM. We develop a computer‐based DCPP tool to determine the priority for inventory enhancement with user preference and resource availability as new dimensions. A baseline inventory case for the state of Virginia revealed a high concentration of (i) manufacturing sectors under the inoperability objective and (ii) service sectors under the economic loss objective. Simulation of enhanced inventory policies for selected critical manufacturing sectors has reduced the recovery period by approximately four days and the expected total economic loss by $33 million. Although the article focuses on enhancing inventory levels in manufacturing sectors, complementary analysis is recommended to manage the resilience of the service sectors. The flexibility of the proposed DCPP as a decision support tool can also be extended to accommodate analysis in other regions and disaster scenarios.     

交互视角下的二语习得研究

在过去的三十年里,交互假设已经发展成为交互模式。结合输入假设、交互假设和输出假设,讨论交互模式的理论根据,并通过示例详细阐述了交互在二语习得中的作用以及交互如何发生作用。此外,还讨论了交互作用所涉及的两个重要心理因素,归纳了交互研究的发展趋势和存在的误区。