企业失败预测模型研究——来自台湾的证据

以台湾上市公司公开的财务比率数据,探讨财务比率之间的领先和滞后情况,以期修正过去财务危机文献所忽略的时间落差因素.根据领先变量和滞后变量建构上市公司财务危机预测模型,以期由模型的预测为政府、监督机关、投资人和债权人探讨台湾资本市场发生财务危机提供一个参考.实证结果显示,标准化数据(考虑产业因素)比非标准化数据(未考虑产业因素)更具预测能力,故在进行财务危机方面预测性研究时应将产业因素予以控制或消除;负债比率和营业利益率是两个最早期用于判别的领先指标,若仅以这两个指标预测公司的状况,则在发生危机的前一季,其准确率可以高达 90%; 若加入流动比率、存货周转率、总资产周转率和现金流量比率综合观察,则在危机发生前一季时,可有 95% 的高预测能力.     

Prison Experiences and Psychological Distress among Older Inmates

This study investigates relationships between older prisoners’ social experiences and their levels of distress. One hundred and seventy-three older prisoners (aged ≥ 50 years) from 8 Australian prisons were administered the Kessler Psychological Distress (K10) Scale, with additional information collected via individual interviews. Psychological distress scores were significantly associated with measures of self-reported safety (p < .001), prison victimization (p < .05), perceived social support from staff (p < .01) and inmates (p < .001), current employment (p < .05), and level of exercise (p < .001) among older inmates. Findings suggest that strategies for improving sense of safety, social support and level of exercise may ameliorate distress among older prisoners.     

Moral distress among social workers: The role of insufficient resources

The present study examined moral distress among Finnish social workers and the role of perceived resource insufficiencies in explaining it. The aim was to shed light on this understudied phenomenon in the field of social welfare. The study focused on work‐related moral distress, defined as impaired wellbeing that is connected to the continual inability to implement actions that one considers morally appropriate. The survey data were collected with an electronic questionnaire between the years 2011 and 2012. The respondents (n = 817) were social workers in the public social welfare services and the overall response rate was 46.5 per cent. Nearly 11 per cent of the respondents reported experiencing moral distress and perceived resource insufficiencies strongly explained this experience. Moreover, social workers with moral distress reported that they were less willing to continue in their post, were more frequently on sick leave and had positive work‐related experiences less often than their colleagues who did not experience moral distress. Key Practitioner Message: ● The concept of moral distress is useful in describing the experiences of social welfare workers when they are unable to practise their profession according to their moral code and the emotional burden related to this inability; ● Perceived resource insufficiencies are strongly associated with experiences of moral distress among frontline social workers; ● Social workers experiencing moral distress are less willing to continue in their work, take sick leave more often and less frequently have positive experiences related to their work.     

公司财务危机研究

公司财务危机研究,在我国刚刚起步。从研究方法和研究角度看,都与国外的相关研究存在着一定的差异,主要表现在资本市场的成熟程度和特性的区别以及研究方法的不完善。通过对国内外该研究领域经典文献的回顾,从规范性理论研究和实证研究两方面对已有研究成果进行综述,对我国开展该项研究的方向和趋势提出建设性的思路。     

Social distress theory and teaching about homelessness: A retrospective analysis

This paper provides a retrospective analysis of our course: Homelessness in the United States: An Interdisciplinary Approach. It analyzes how such a course reveals social distress on two distinct levels: course content and course process. We deploy the concepts, tenets and insights of social distress theory to provide a retrospective analytical framework for the course. In addition, we extend the theory by presenting two corollaries to it and show how the literature on homelessness provides alternative connections among the major elements of social distress theory. Thus, we raise new questions for the theory to consider. We also make recommendations for potential teachers of courses on homelessness.     

Stories of (social) distress: Applied narrative analysis and public policy for the homeless

Recent attention to the use of social science research in the formation of social policy highlights the role of narratives in the mediation of the relationships between research and practice, science and policy. This paper demonstrates the value of applied narrative analysis in revealing the function of narratives in this mediation. Public debate over a universal right to shelter for homeless persons in Washington D.C. is the central case study. The results illustrate the usefulness of applied narrative analysis in the study of social distress and in the forging of new links between research and policy.     

Influence of Distribution of Animals between Dose Groups on Estimated Benchmark Dose and Animal Distress for Quantal Responses

Increasingly, dose‐response data are being evaluated with the benchmark dose (BMD) approach rather than by the less precise no‐observed‐adverse‐effect‐level (NOAEL) approach. However, the basis for designing animal experiments, using equally sized dose groups, is still primed for the NOAEL approach. The major objective here was to assess the impact of using dose groups of unequal size on both the quality of the BMD and overall animal distress. We examined study designs with a total number of 200 animals distributed in four dose groups employing quantal data generated by Monte Carlo simulations. Placing more animals at doses close to the targeted BMD provided an estimate of BMD that was slightly better than the standard design with equally sized dose groups. In situations involving a clear dose‐response, this translates into fewer animals receiving high doses and thus less overall animal distress. Accordingly, in connection with risk and safety assessment, animal distress can potentially be reduced by distributing the animals appropriately between dose groups without decreasing the quality of the information obtained.     

Our Involvement with a Cult

No abstract available for this article.     

The Relationship between a History of Childhood Sexual Abuse and Gender Role Attitudes

This study explored the relationship between childhood sexual abuse and gender role attitudes. Female university students rated themselves and their parents on gender role attitudes and history of childhood sexual abuse. Traditional participant gender role attitude and social isolation were associated with reporting being sexually abused as a child and may thus be risk factors for, or the result of a history of, CSA in women. Traditional participant gender role attitude and low income were associated with victim distress and therefore may be detrimental to coping with a history of childhood sexual abuse. Although replication of these results is needed, discovery of attitudinal and demographic variables associated with CSA may be important in the prevention and treatment of CSA.