简析外资进入我国旅行社市场的经营战略

当前国外旅行社企业进入我国市场的经营战略的要点是:以商务旅游市场为目标市场;以同我国企业的合资与协作经营为主要形式;以品牌战略为重点。在这种经营战略之下,外资旅行社业将谋求同中国企业的广泛合作,而不是竞争。我国旅行社业应该充分利用这一时期加快发展自己,为迎接未来的激烈竞争做好必要的准备。     

业主委员会主体资格研究

当前,我国法律对业主委员会的性质没有明确规定,其是否具有民事主体资格,能否享有独立的诉讼权利等问题存在广泛争议。业主委员会系业主自治性机构,不具备成立法人或“其他组织”的条件。赋予其民事主体资格不仅不能解决当前存在的诉讼难题,还会陷入新的理论及实践困境。根本出路在于借鉴国外相关立法,引入“业主团体”的概念,对业主委员会制度做出相应调整,进而将其明确界定为业主团体的代表机关和执行机关。对业主委员会民事主体资格的确定有不可忽视的现实意义。     

论我国税务机关以人为本优化纳税服务意义及措施

从经济学的角度阐述了“以纳税人为本,优化纳税服务”的理论依据、意义,以及中国当前在纳税服务方面存在的问题,并针对存在的服务意识淡薄、税收服务考核机制尚未健全完善和纳税服务法律机制还不完备等问题,结合中国的实际提出优化纳税服务的政策建议：改革现行征管模式,切实转变观念,进一步加强征管中的服务意识,并且优化纳税服务要与法制建设的完善同步进行,从而更好地保护纳税人的合法权益,提高纳税人的纳税遵从度,营造诚信纳税的社会氛围。     

The Aid Paradigm for Poverty Reduction: Does It Make Sense?

Thinking on economic policy for development has undergone many shifts in response to the perceived weak results of earlier adjustment reforms. A new donor consensus has emerged based around the central themes of economic growth, good governance and social development. This article examines the logic behind this new aid paradigm, revealing a nuanced story with country circumstances playing a critical role and particular interventions varying in impact. For example, growth does not always lead to gains for the poor that match the national average; public expenditure needs to be targeted to achieve social development, but effective targeting is difficult; governance reform may be critical but there is no simple governance blueprint, and the corruption‐growth association need not always be negative.     

A longitudinal analysis of mergers and acquisitions patterns of U.S. public relations agencies between 1984 and 2004

This study was designed to examine the trends of M&As (mergers and acquisitions) in the public relations industry from 1980 to 2004. The results revealed that although M&A activities in the public relations industry increased in the decade between the early 1980s and early 1990s, they began to drop in the early 1990s. Also, it was found that public relations firms acquired or were acquired by other public relations firms.     

Nursing Home Deficiencies: An Exploratory Study of Interstate Variations in Regulatory Activity

This study examines nursing home regulatory activity by the states, assesses interstate variations in the volume and severity of nursing home deficiencies, and explores state-level factors that may account for these differences. Nursing home deficiency citation data over a 5-year period (2000–2004) were obtained from the Centers for Medicare and Medicaid Services. We examined interstate variations in regulatory activity and identified predictors of deficiency volume and severity at the state level (demographics, elected officials, industry characteristics, etc.) using the linear mixed model. Deficiency volume remained stable across the 50 states from 2000 to 2004, while deficiency severity decreased significantly. California had the highest volume of deficiencies per nursing home; Wisconsin had the lowest. New Hampshire had the highest percentage of severe deficiencies; California had the lowest. Higher deficiency volume was found in states with lower median household income, a lower proportion of residents aged 85 and older, and a Democratic legislature. Higher deficiency severity was associated with higher median household income and a higher proportion of Medicaid nursing home residents in a state. In contrast, greater state agency funding, higher state standards for nursing home administrators, and a Democratic and more professional legislature predicted lower deficiency severity. Nursing home residents in the United States receive unequal protection from abuse and neglect, and this is partly due to their state of residence. Interstate variations in deficiency volume and severity are due to a complex set of factors beyond nursing home quality.     

Health Insurance for All Long-Term Care Workers: Estimated Costs and Coverage Impacts in Minnesota and Recommendations for States

A major barrier to building a strong workforce to meet the growing need for long-care is lack of affordable health benefits. This study projects impacts of funding health coverage for all long-term care workers in Minnesota. Under the most cost effective model plan design, enrollment in employer-sponsored coverage would increase 73% to 100% for individual coverage and 26% to 42% for family coverage. Total monthly costs would be $698/worker in the commercial market or $634/worker through a new dedicated risk pool. Based on our findings and past research, the authors present recommendations for structuring and implementing a long-term care worker health insurance initiative.     

中美印三国高等教育质量保障的社会监督对策研究

印度所推行的高等教育质量鉴定制度、确定大学最低学习水平等颇具特色;美国高等教育质量鉴定制度总体而言较为完善,具有值得借鉴的意义;中国高等教育质量监控体系经过多年建构已趋完善,中国高等教育质量保障在社会监督方面已经进入了一个内外协调、蓬勃发展的新时期。建议:1.发挥中国高等教育学会的社会组织优势,建构专业鉴定、认定机构体系。2.分类制定高等教育标准。     

Predicting chronic neglect: Understanding risk and protective factors for CPS‐involved families

Child neglect continues to receive less attention in research literature compared to other forms of maltreatment, despite accumulating evidence of serious negative impacts on child well‐being. Chronic neglect is also poorly understood. Although such cases comprise a relatively small percentage of workers' caseloads, they represent accumulation of harm that impacts the cognitive and social development of children. These cases can also disproportionately utilize protective service resources. This study contributes to the literature by examining risk and protective factors of chronic neglect. We utilized administrative data (N = 2,074) from a midsize city in the Northeast to examine the use of existing risk assessment tools to distinguish families with and without chronic neglect, including an analysis of the predictive capacity of risk and protective factors. We found that families with chronic neglect were younger, had more children, were more likely to have children under age one, and had higher rates of domestic violence, mental health problems, and cognitive impairment. None of the assessed protective factors differed significantly. The overall predictive value of the assessment was low. Implications include the need to expand risk assessment tools to incorporate patterns over time and identify early indicators specific to chronic neglect.     

Preparation and planning for face‐to‐face contact after adoption: the experience of adoptive parents in a UK study

Whilst there is a general international trend towards more open adoption, there is considerable variation between agencies in the extent to which they are prepared to support different forms of contact arrangements. Agencies have a pivotal role to play in decisions about contact and early planning that is integrated into the assessment and preparation of prospective adopters is fundamental to its success. This paper reports on adoptive parents' experiences of the process of preparation and planning for direct, face‐to‐face contact. During preparation, agencies were clearly getting the message across to prospective adopters about the importance of contact for the child's well being. However, insufficient attention was directed at helping adopters to anticipate their feelings towards birth relatives and their responses to the kinds of management issues that might arise after adoption. There was considerable variation in the extent to which adopters were involved in the process of planning detailed contact arrangements, and this seemed to bear relevance on the success or otherwise of subsequent contact arrangements.