会计契约耦合与资本结构优化

会计等式所具有的契约内涵使其成为会计契约与资本结构的桥梁,企业资本结构由此成为各会计契约之间的耦合与延展,资本结构优化实际上是各会计契约之间的转换与权衡.中国特殊的国有企业资本结构形成原因决定了对资本结构的调整与优化应该着眼于债转股与股转债的阶段性结合运用,并考虑国有企业战略性退出的特定需要.     

完善刑事被害人社会救助制度的思考

我国的社会救助制度已经可以在一定的程度上对刑事被害人实施社会救助。但存在的问题是:在治疗费用、生活照顾和心理救助方面考虑不够。完善刑事被害人社会救助制度的基本思路是:在医疗保险制度中明确规定,刑事被害人也属于医疗保险的保障范围;建立刑事被害人生活照顾制度;建立刑事被害人心理救助制度。     

Leveraging psychological contracts as an HR strategy: The case of software developers

This article studies the management of software developers through the lens of the psychological contract and from the perspectives of employees and employers. Data were gathered through interviews with software developers and their human resources (HR) and/or direct managers in French high-tech companies. Our findings show the crucial role of HR and direct managers who shape a balanced professional psychological contract with developers as a specific HR strategy in order to respond to their job specificities and values. Specific HR practices (nature of the processes, involvement of developers in these processes, credibility of HR/direct managers and career development opportunities) and the working environment contribute to the development of trust and fairness, which form part of the content of the balanced contract.     

Separating psychological momentum from strategic momentum: Evidence from men’s professional tennis

In dynamic contests, strategic momentum and psychological momentum potentially coexist, which makes it difficult to distinguish between the two. We employ the setting of professional tennis, which allows us to separate psychological from strategic momentum. In tennis, converting a break point potentially triggers both strategic momentum—due to a change in the relative position of the players—and psychological momentum—due to a change in the perception of the players. To distinguish between these two momentum types, we employ exogenously given interruptions. Interruptions are predicted to affect psychological momentum negatively, while leaving strategic momentum unaffected. Using 4930 game-by-game observations from 141 Grand Slam men’s single matches, we show that the breaking players’ probability of winning a game increases after converting a break point, which provides evidence for momentum. Moreover, we show that this momentum effect is negatively affected by an interruption. Thus, psychological momentum seems to be the main trigger leading to a performance increase after a converted break point.     

The bright side of migration: Hedonic,psychological, and social well-being in immigrants in Spain

The aim of this study was to examine the multi-dimensional structure of well-being in immigrant population, as well as to explore the complexity of well-being disparities between immigrants and host nationals. We analyzed hedonic, psychological, and social well-being in a sample of 1250 immigrants from Bolivia, Colombia, Morocco, Romania and Sub-Saharan Africa, together with that of 500 matched host nationals from Spain. Participants were selected by means of probability sampling with stratification by age and sex. Confirmatory factor analyses revealed that the re-specified tripartite model of well-being, including hedonic, psychological, and social components of the individual’s functioning, was the best fitting model, as compared to alternative models. Importantly, after adjustment for perceived friendship and support, marital status, income, sex and age, immigrants presented higher levels of well-being than host nationals. Compared to host nationals, immigrants reported especially higher eudaimonic well-being: social contribution and actualization, personal growth, self-acceptance, and purpose in life, and lower levels of well-being only in terms of positive relations with others and negative affect. These results are discussed in the context of positive psychology.     

学校社会工作与学校心理健康教育之比较研究

现今社会,心理健康问题凸显,人们对学生心理健康的重视程度也不断加深,学校心理健康教育在维持学生心理健康方面发挥着重要的作用,但其存在的问题也越来越明显。而此时,随着学校社会工作的兴起,越来越多的心理健康教育者开始重视学校社会工作在学生心理健康工作中作用。本文则以此为研究点,探讨学校社会工作与学校心理健康教育在目的、对象和方法上存在的异同,以便更好阐述学校社会工作和心理健康教育二者的地位和作用。     

The Job Demand-Control (-Support) Model and psychological well-being: a review of 20 years of empirical research

The Job Demand-Control (JDC) model (Karasek, 1979) and the Job Demand-Control-Support (JDCS) model (Johnson, and Hall, 1988) have dominated research on occupational stress in the last 20 years. This detailed narrative review focuses on the JDC(S) model in relation to psychological well-being. It covers research from 63 samples, published in the period 1979-1997. In the review a distinction is drawn between two different hypotheses prevailing in research on the models. According to the strain hypothesis of the JDC model, employees working in a high-strain job (high demands-low control) experience the lowest well-being. The buffer hypothesis states that control can moderate the negative effects of high demands on well-being. Translating these hypotheses to the expanded JDCS model, the iso-strain hypothesis predicts the most negative outcomes among workers in an iso-strain job (high demands-low control-low social support/isolation), whereas the buffer hypothesis states that social support can moderate the negative impact of high strain on well-being. Although the literature gives considerable support for the strain and iso-strain hypotheses, support for the moderating influence of job control and social support is less consistent. The conceptualization of demands and control is a key factor in discriminating supportive from nonsupportive studies. Only aspects of job control that correspond to the specific demands of a given job moderate the impact of high demands on well-being. Furthermore, certain subpopulations appear to be more vulnerable to high (iso)strain, whereas others benefit more from high control. On the basis of the results of this review, suggestions for future research and theoretical development are formulated.     

青少年网瘾的心理危机分析与社会矫正

社会转型时期弱势群体的社会心理问题日益凸显,其中,青少年网络社会问题已引起普遍关注.青少年成长过程中的社会心理环境、对青少年单一的评价系统、学业和就业的巨大压力、群体内部人际交往的不适应等,都是促使部分青少年沉迷网络不能自拔的重要原因.要使青少年从根源上戒除网络游戏成瘾,摆脱由此造成的心理危机,仅靠单纯的心理辅导、正面...     

论“病”细穷源

张太医论病细穷源,写的是秦可卿心理焦虑、抑郁,精神崩溃的事实;因为贾珍爬灰,致使秦可卿完全陷入被动,一旦被尤氏撞破,便落得个＂画梁春尽落香尘＂的悲剧结局。细穷病源的目的,揭露封建贵族大家庭的腐败,其本身就是罪恶的渊薮;贾珍是罪孽的主凶,秦可卿本来无罪却变成替罪的羔羊,终于在大出殡的歌唱声中,掩盖了贾氏家族的所有罪恶。     

Does intergenerational mobility shape psychological distress? Sorokin revisited

Drawing from Sorokin's hypothesis that socially mobile individuals are at greater risk of experiencing psychological distress than their non-mobile counterparts, we investigate whether intergenerational occupational mobility influences psychological distress, as measured by the Center for Epidemiologic Studies Depression (CES-D) scale. Using data for men from the Wisconsin Longitudinal Study (WLS) and Sobel's Diagonal Mobility Models, we find little evidence for Sorokin's hypothesis; mobile individuals are no more likely to be psychologically distressed than their non-mobile counterparts. In fact, one group of mobile men - those who left their farming origins - are actually less distressed than the sons who remain as farmers and non-mobile men in higher-ranked social classes. We speculate that this reflects the fact that farming became very arduous during the late 20th century and these mobile sons of farmers appreciate their improved life chances. Our findings suggest that the association between mobility and psychological distress varies across specific class backgrounds and is contingent upon the broader social and economic context.