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。     

基于超总体模型的设计效应分解

本文基于超总体模型研究抽样调查中设计效应的计算问题。首先以随机效应模型为基础，明确了简单随机、二阶段、不等概率和分层抽样对应的超总体模型，进而通过所给模型推导出分层、类集、加权单因素设计效应的计算公式和多因素组合的设计效应计算公式并给出了对应估计量，公式表明：多因素同时存在的组合设计效应等于对应单因素设计效应的乘积。最后，对设计效应的理论值、估计值和真实值之间的关系进行了蒙特卡洛仿真，并利用相对偏倚、相对均方误进行了评价。本文的研究，对复杂抽样设计中正确计算、使用设计效应具有指导意义。     

A Method to Handle Zero Counts in the Multinomial Model

In the context of an objective Bayesian approach to the multinomial model, Dirichlet(a, …, a) priors with a < 1 have previously been shown to be inadequate in the presence of zero counts, suggesting that the uniform prior (a = 1) is the preferred candidate. In the presence of many zero counts, however, this prior may not be satisfactory either. A model selection approach is proposed, allowing for the possibility of zero parameters corresponding to zero count categories. This approach results in a posterior mixture of Dirichlet distributions and marginal mixtures of beta distributions, which seem to avoid the problems that potentially result from the various proposed Dirichlet priors, in particular in the context of extreme data with zero counts.     

Bayesian Estimation and Model Choice in Item Response Models

Item response models are essential tools for analyzing results from many educational and psychological tests. Such models are used to quantify the probability of correct response as a function of unobserved examinee ability and other parameters explaining the difficulty and the discriminatory power of the questions in the test. Some of these models also incorporate a threshold parameter for the probability of the correct response to account for the effect of guessing the correct answer in multiple choice type tests. In this article we consider fitting of such models using the Gibbs sampler. A data augmentation method to analyze a normal-ogive model incorporating a threshold guessing parameter is introduced and compared with a Metropolis-Hastings sampling method. The proposed method is an order of magnitude more efficient than the existing method. Another objective of this paper is to develop Bayesian model choice techniques for model discrimination. A predictive approach based on a variant of the Bayes factor is used and compared with another decision theoretic method which minimizes an expected loss function on the predictive space. A classical model choice technique based on a modified likelihood ratio test statistic is shown as one component of the second criterion. As a consequence the Bayesian methods proposed in this paper are contrasted with the classical approach based on the likelihood ratio test. Several examples are given to illustrate the methods.     

问题式学习对社会工作专业课程教学改革的启示——以个案工作课程为例

问题式学习教学模式以建构主义为基础,认为学生是知识意义的主动建构者,教师只是意义建构的帮助者和促进者。这一基本理念与社会工作"助人自助"核心理念,以及社会工作强调案主与工作者平等专业关系的要求具有诸多共通之处。通过对问题式个案工作课程的教学设计,学生不仅收获了专业理论与专业知识,更是通过问题式学习过程深化了专家价值观的认同,以及对社会工作实务开展具体过程的理解。     

对我国高校社会工作专业人才培养的思考

2011年11月,中组部等18个部门和组织联合发布《关于加强社会工作专业人才队伍建设的意见》,充分说明国家对社会工作专业人才的高度重视,同时也进一步体现经济社会发展对社会工作专业人才的迫切需求。因此,高质量社会工作专业人才的培养已经成为高等学校的重大课题,本文从人才培养目标定位、服务面向、培养模式构建等三个重要方面切入,提出对我国高校社会工作专业人才培养的思考。     

未成年人犯罪对青少年价值观的诘问

分析认识青少年人生观、价值观扭曲的现实，是做好青少年思想道德教育工作的必要前提。运用了全国未成年犯调查资料，对未成年犯和中学生的价值观进行了比较。结果显示：不良的媒介偏好、偶像崇拜、闲暇意愿以及不正确的成功取向、交友倾向等方面的比例均是未成年犯明显高于中学生。研究认为应积极应对大众传媒不良信息对青少年的深层渗透，重视同伴教育在青少年价值观形成中的作用和道德实践。     

A Comparative Study of Model-based Tests of Independence for Ordinal Data Using the Bootstrap

When analyzing categorical data using loglinear models in sparse contingency tables, asymptotic results may fail. In this paper the empirical properties of three commonly used asymptotic tests of independence, based on the uniform association model for ordinal data, are investigated by means of Monte Carlo simulation. Five different bootstrapped tests of independence are presented and compared to the asymptotic tests. The comparisons are made with respect to both size and power properties of the tests. Results indicate that the asymptotic tests have poor size control. The test based on the estimated association parameter is severely conservative and the two chi-squared tests (Pearson, likelihood-ratio) are both liberal. The bootstrap tests that either use a parametric assumption or are based on non-pivotal test statistics do not perform better than the asymptotic tests in all situations. The bootstrap tests that are based on approximately pivotal statistics provide both adjustment of size and enhancement of power. These tests are therefore recommended for use in situations similar to those included in the simulation study.     

嫩模现象：一种新兴青年文化

嫩模现象是个横空出世的新兴青年文化现象，亦是香港普及文化的重要一课。讨论嫩模现象的由来，以及在众声喧哗中隐含的各种文化政治，例如名人概念、青年概念、女性身体等，能检视社会主流论述对此等文化概念的意义转变和规训等。     

Otherness and empathy—implications of Lévinas ethics for social work education

This paper examines the concept of otherness in Lévinas’ ethics and raises related issues regarding the limits of empathy on philosophical grounds. This study also identifies and discusses a number of linguistic, social and cultural barriers that can establish such limits on practical grounds. This paper raises various considerations for social work educators teaching empathy. Such considerations suggest that social work educators could adopt a stance of ‘understanding and not understanding’ and a dialectical approach in using knowledge and skills. Furthermore, this study challenges the common assumption that empathy leads to compassionate action. Apart from empathy, moral commitment is necessary to engage in such action. This article discusses such moral commitment in relation to Lévinas’ notions of face and responsibility that place ethics before knowledge. Hence, the present study brings the attention of social work educators back to the importance of nourishing virtue and the moral character of students.