Service diversification and growth of professional service firms

This study investigates the impact of service diversification on the rate and mode of firm growth in professional service firms (PSFs). Drawing on the extant PSF literature, we identify differing views regarding the growth impact of service diversification. Specifically, some scholars suggest that the external client benefits associated with service diversification should allow PSFs to expand revenues at a rapid pace and pursue less merger and acquisition activity, whereas others imply that increased diversification can cause internal challenges with respect to learning costs, coordination and innovation that can limit the rate of revenue growth and encourage more mergers and acquisitions. We test these competing views using longitudinal data on 137 accounting firms and cross-sectional data on 125 law firms and find that service diversification is negatively associated with the rate of firm revenue growth and positively associated with the use of mergers and acquisitions.     

中美教育公平热点问题的伦理学反思

实现教育公平是人类社会的共同追求。中美两国由于文化背景、社会价值观的差异,决定了两国为实现教育公平必然会采取不同的方式。运用当代西方伦理学的相关理论,从文化心理、价值取向、思维方式等方面分析了中美教育的差异,指出我们必须坚持确保每一位公民受教育的权利,确保所有的受教育者拥有相近的教育机会,通过公平的程序挑选人才并合理分配有限的教育资源,以及对社会弱势群体给予必要的支持和补偿。     

新泽西州高质量阿博特学前教育项目及其政策启示

在追求公平与质量的学前教育时代背景下,推动大型公共学前教育项目以保障弱势儿童群体的受教育权是政府的应尽责任和重要任务。当前我国公共学前教育项目正处于起步阶段,可多方借鉴有效学前教育项目的国际经验。本研究以新泽西州阿博特学前教育项目（Abbott Preschool Program）这一被公认为高效能的项目为对象,重点探讨了该项目在政策保障与政府执行、财政投入与供给模式、多层质量标准体系、高标准教师队伍以及监测系统构建等方面的核心举措,总结了该项目的中短期成效和问题反思,并结合当前我国学前教育项目的实施现状,从支持保障系统、质量提升系统、项目设计核心要素等方面提出了相应政策建议。     

就业优先:以"公平而有质量"的教育 在民族地区阻断贫困代际传递

“发展教育脱贫一批”是在民族地区实现共同富裕的重要方针。然而在“教育改变命运”的共识之外,布迪厄认为教育一代代地维持着对社会中下阶层的不公平的“文化再生产”理论,被一些学者应用于对我国少数民族教育的研究。如在“三区三州”等民族地区,代际间的贫困传递难以阻断,因家庭文化资本弱势而造成子女求学、求职受阻,看似可用“贫困文化的再生产”予以概括,但笔者不同意直接套用西方理论认定中国存在“教育不公平”的论述。因为我国社会实际与布氏提出“学校教育再生产社会阶层结构”观点之环境不同,有多项教育政策在切实保障着少数民族通过“教育改变命运”——当前在我国民族地区实现教育公平的主要障碍,并非 “文化再生产”的结构性阻力,而在于就业环节的阶段性困难。教育公平可分为起点、过程和结果三个环节,民族地区经多年教育扶贫,“起点”入学机会和“过程”教育质量已明显改善,而作为“结果”的就业环节亟待改善。以“就业优先”方针多渠道扩大少数民族就业,可激发内生动力、促进市场融入、巩固减贫成效和精准防控返贫,是助少数民族自主掌握教育“社会阶梯”和阻断贫困代际传递的有效路径。     

基于波动持续性的最优组合构建与分散化研究

构建恰当资产组合来减少风险, 是投资组合理论研究的重要目标.由于金融时间序列的波动往往会伴随着持续性特征, 该种特性会增大组合未来收益的风险.本文通过构建随机波动模型序列持续性最优投资组合模型, 以降低金融资产波动的持续性特征对组合收益波动的影响;并通过研究其分散化水平, 考察该投资组合构建方法的有效性与稳健性.研究发现:与均值方差的组合模型相比较, 序列持续性组合的风险分散化水平更好.此研究在资产组合选择方面, 具有较为重要的理论价值及实践意义.     

股权质押与市值管理:基于中国沪深股市A股上市公司的实证检验

本文以沪深两市上市公司为研究对象,基于2012-2016年的样本数据,运用STATA14探讨了上市公司发生股权质押后,相较不存在股权质押的公司是否会更有可能进行市值管理,以及股权质押、股权激励和市值管理三者之间的传导机制。基于相关数据的实证结果显示,控股股东在发生股权质押行为后,为了避免股价发生异常波动或者持续下跌从而引发公司治理层面的风险,相较不存在控股股东股权质押情形的公司的确更有可能进行市值管理;进一步分析发现,股权质押后,控股股东会通过股权激励这种手段来进行市值管理。     

Critical Discourse,Applied Inquiry and Public Health Action with Urban Middle School Students: Lessons Learned Engaging Youth in Critical Service-Learning

The Nuestro Futuro Saludable partnership designed a critical service-learning intervention focused on health equity and action. The 10-week afterschool intervention was implemented in a Boston middle school. Youths who took part in the intervention were knowledgeable about the social determinants of health in their communities, as well as to the barriers to health. Our findings indicate that engaging young people in a meaningful way will be critical if health improvement efforts are to be realized. We found that a critical service-learning framework that incorporates elements of applied inquiry and critical pedagogy was effective as a health intervention and provided opportunities for action.     

Differences in Experiences of Discrimination in Accessing Social Services Among Transgender/Gender Nonconforming Individuals by (Dis)Ability

Transgender and gender nonconforming (GNC) individuals frequently experience discrimination and potentially a lack of respect from service providers, suggesting they have decreased access to professionals with cultural competency. Similarly, people with disabilities experience higher levels of discrimination in social services than their nondisabled counterparts. From an intersectional perspective, this study examines rates of discrimination in accessing social services faced by transgender and GNC people, comparing across ability. Data indicate that although transgender and GNC individuals of all abilities experience gender-based discrimination when accessing social services, those with disabilities experience higher levels of antitransgender discrimination in mental health centers, rape crisis centers, and domestic violence shelters.     

How local health departments work towards health equity

BackgroundHealth inequities are exacerbated when health promotion programs and resources do not reach selected populations. Local health departments (LHDs)¹ have the potential to address health equity via engaging priority populations in their work. However, we do not have an understanding of what local agencies are doing on this front.MethodsIn the summer of 2016, we collaborated with informants from thirteen LHDs across North Carolina. Via semi-structured interviews, the research team asked informants about their LHD’s understanding of health equity and engaging priority populations in program planning, implementation, and evaluation.FindingsAll informants discussed that a key function of their LHD was to improve the health of all residents. LHDs with a more comprehensive understanding of health equity engaged members of priority populations in their organizations’ efforts to a greater extent than LHDs with a more limited understanding. Additionally, while all LHDs identified similar barriers to engaging priority populations, LHDs that identified facilitators more comprehensively engaged members of the priority population in program planning, implementation, and evaluation.ConclusionsLHDs are ideally situated between the research and practice worlds to address health equity locally. To promote this work, we should ensure LHDs hold an understanding of health equity, have the means to realize facilitators of health equity work, and recognize the complex context in which health equity work exists.     

新闻舆论引导与公正价值

公正价值作为政治价值范畴与社会价值范畴的交叉内容,构成新闻舆论引导的具体内涵之一。为避免一种公正价值主张的舆论对其他的公正价值产生抵牾,新闻从业者对公正价值观的丰富内涵应有准确把握与完整解读,善于以新闻事件为载体,理性倡导、型塑"适度的爱"与"最低限度的爱"、"获益条件与机会均等"、"所得待遇合乎其所享有权利"、"得其应得"与"先天条件最少者受惠"的公正价值舆论。