网络时代的适时财务监控与公司治理

网络技术应用的普及使传统财务监控的变革已成为公司治理和财务管理的热点话题,本文简要揭示新概念——适时财务监控与公司治理的关系,剖析了公司不同管理层次的适时财务监控的实时需求,从公司治理的基本需要对公司价值流再造、公司信息系统变革和适时财务监控机制重构等三个方面进行了初步研究,为网络适时财务监控在公司治理实务中的应用提供了一个基本框架。     

纵向沟通中隐性信息获取的激励兼容机制研究

下属隐性信息的获取是确保上级决策者有效决策的一个重要基础,现有的研究未能解决隐性信息获取的效率与预算平衡的两难问题。本文通过确认决策者的作用,在分析模型中引入决策者成本,并借鉴政府征收“所得税”的思路,不仅解决了隐性信息获取的真实性,而且解决了原有方案未能同时兼顾的预算平衡、利润最大化以及向下属转移损失等问题。     

Persuasion: An experimental study of team decision making

This paper studies persuasion within teams and investigates why teams commonly take, by some measures, better decisions than individuals. The analysis is based on data from electronic communication within teams of two players. Thanks to the experimental design, changes of an individual’s decision can be attributed to the content of the team partner’s message. The results for knowledge-related and strategic problems show that individuals’ decisions change upon receiving more informative and sophisticated arguments and remain the same otherwise. This individual behavior is an essential part of the information aggregation in teams and can explain the advantage of teams in decision making and in games.     

从生态思维方式三个视角分析社会主义核心价值体系

社会主义核心价值体系已成为学术界研究的热点。如何从新的角度深入理解社会主义核心价值体系,是研究走向纵深的必然要求。通过生态思维方式,基于生态学研究理论与方法,运用开放性、预见性、和谐性的思维视角解读社会主义核心价值体系,领悟普遍联系性、永恒发展性、对立统一性等特征。运用生态思维方式解读社会主义核心价值体系,具有一定的理论价值和实践意义。     

教派主义与叙利亚危机教派化机制浅析

关于教派因素在叙利亚危机中作用的现有研究多持工具论观点,忽视了教派身份认同被精英工具化的必要条件以及教派动员的微观机制。本文认为,教派因素确非叙利亚危机爆发的根本原因,但阿萨德家族统治时期叙利亚社会长期积累的教派间利益分流、社会区隔和敌对情绪,一定程度上构成了危机教派化的前提条件和大众动员的最初框架。2011年叙利亚危机爆发伊始,民间自发的地方性教派动员和暴力已然出现。叙国内外精英通过不同政策迅速直接或间接介入民间自发性的教派动员,制造或强化了历史积累和新近出现的教派敌意、利益冲突、能力、机会等因素,触发并加剧了“安全困境/暴力螺旋”和“群体内—群体间交互作用”两大机制,最终导致了危机的教派化。     

Substance use disorders and referral to treatment in substantiated cases of child maltreatment

Parents with substance use disorders (SUD) require treatment and support in order to provide children with appropriate care and protection. Using the 2012 National Child Abuse and Neglect Data System (NCANDS), this paper analysed 464 313 substantiated child maltreatment reports to determine (i) the proportion and characteristics of reports involving substance abuse; and (ii) the child and caregiver/perpetrator (C/P) characteristics that predicted referral to treatment as recorded in service plans. Findings indicate that 12% (N = 53 234) of maltreatment reports involved C/P SUD. Yet, of those reports, only (19%) (N = 10 088) were referred to substance abuse treatment as part of their service plan, indicating a large gap between those who need treatment and those who receive it. This finding is important given that parental SUD is consistently linked to poorer child outcomes. Amongst other variables, reports indicate that C/P with co‐occurring emotional disturbance were three times more likely to be referred to treatment for SUD as part of service plans. Additional research is needed regarding the characteristics that distinguish C/P who receive referrals for SUD treatment in substantiated cases of child maltreatment.     

Some Results Based on a Version of the Generalized Dynamic Entropies

We propose new dynamic measures of uncertainty based on the notion of generalized dynamic entropy introduced in Di Crescenzo and Longobardi (2006). These can uniquely determine distribution functions in continuous and discrete cases, and the characterizations of some well-known distributions are provided. We also define some orderings and aging notions based on the generalized dynamic measures, and prove some of their properties, obtaining as corollaries results that have recently appeared in the literature.     

我国残疾人服务体系的完善对策

中国残疾人服务体系亟待完善。推进残疾人服务体系建设必须注重发展的均等化与体系的一体化,设施的标准化与内容的规范化,队伍的专业化与评估的科学化,资源的多元化与管理的合理化。     

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.     

Quality and Reliability in Top-event Estimation: Quantitative Fault Tree Analysis in Case of Dependent Events

This article deals with the quantitative Fault Tree Analysis (FTA) and the estimation method of the top-event in case of dependent events. It aims at addressing two main issues: (1) the decomposition of variability for the top-event according to several error components linked to the estimation of the top-event and sources of internal and external variations for a complex system; and (2) the definition of a Performance Measure Independent of Adjustment in order to set the quality of the top-event as a complex measure of the system failure. A simulated study applied to the health system is also carried out.