异地审计是否存在低价竞争？

使用2004—2014年的715家非金融上市公司组成的平衡面板数据,从静态和动态角度,对异地审计与低价竞争进行检验。结果发现：异地客户率为31．7％,大约13．6％的公司审计收费存在低价竞争行为,且异地审计与低价竞争显著正相关。建议：一是对异地客户所在地注协而言,需要注意低价竞争的情况,特别是在签订审计合约时,应向客户所在地的注协备案合约内容,并由当地注协在网上公开其审计报告,以供使用人查询,必要时可约谈相关事务所。二是对会计师事务所而言,进行异地审计时,遵守客户所在地的审计服务定价标准,不得低价竞争,履行相关的审计合约和审计报告备案制度,执行内部过程质量标准,确保高质量的审计服务。     

The Role of the Housing Allowance for the Elderly in Norway: Views of Recipients

This article concerns the housing allowance, an economic benefit provided to low-income households and the elderly in Norway. Ensuring a high quality of housing for the elderly has been a priority in the development of the Norwegian welfare state. This article is based on results from a qualitative study among elderly recipients of a housing allowance. The study shows that while these recipients viewed the financial support the allowance offered as crucial, they still felt impoverished. The study raises some questions about whether the housing allowance scheme encourages high-quality housing.     

Family Structure and Quality of Life of Elders in Rural China: The Role of the New Rural Social Pension

Using data from a survey in Ankang district of Shaanxi province of China in 2011, this article examines the protective effect of the New Rural Social Pension (NRSP) on quality of life of rural elders, as well the moderating effect on association between family structure and quality of life. An instrumental variable approach is used. NRSP is shown to significantly improve the quality of life of rural elders, and a robustness check shows that this effect is consistent across different sets of subgroups. Compared with the elders who have at least one son, the quality of life of those who are childless or have only one child is significantly lower. The NRSP is more likely to significantly improve the quality of life of one-child elders. In addition, the associations between the NRSP and the different facets of quality of life of the elders are significant except for the facet of sensory abilities.     

Does Nursing Home Ownership Change Affect Family Ratings on Experience with Care?

Person-centeredness may suffer in nursing homes (NHs) with recent ownership changes. This study identifies associations between ownership change and reported care experiences, important measures of person-centered care for long-term residents in Maryland NHs. Care experience measures and ownership change data were collected from Maryland Health Care Commission reports, which reported data on 220 Maryland NHs from 2011 and 2012. Facility and market covariates were obtained from 2011 NH Compare and Area Health Resource Files. Linear regression was used to examine whether ownership change in 2011 was associated with lower care experience ratings reported during April to June 2012. Dependent variables were overall care rating (scale 1–10), percentage of respondents answering that they would recommend the NH, and assessments of five care and resident life domains (scale 1–4). Care experiences reported in 2012 were high; however, after controlling for covariates, ownership change was associated with significant decreases in 6 out of 7 measures, including a 0.39-point decrease in overall care rating (p = .001). NH managers and policy makers should consider strategies to improve patient-centeredness after ownership change.     

Donor Requirements and Pockets of Effectiveness in Senegal's Bureaucracy

Donors increasingly value the work of statistics, project assessment and related offices in developing countries, but can they ensure these offices are able to do their work? This article assesses donors’ efforts to do so in Senegal's ministries of finance, health and agriculture in the mid‐2000s. It contends that donors' impact is greatest if they generate political incentives for governments to create ‘pockets of effectiveness’ in these areas. The health and agriculture case studies indicate that direct donor involvement, particularly if incompatible with domestic political forces, produces disappointing results, while the finance case studies suggest donors can induce political support for the work of specific offices if donor incentives coincide with domestic political imperatives.     

论中国农民成员权

中国农民成员权是指由中国法律制度确认的,有农民身份者在村社集体关系中享有主体地位和利益份额的法律资格。中国农民成员权是特定范围农民的群体性权利,可使集体权益回归农民,维护村社组织本旨,实现土地保障功能。在私法中,以成员资格为基础安排主体制度,以集体利益为基础安排客体制度,通过成员权衍生权利体系展现权利内容。同时,按照法定程式行使成员权,并依据多种意志共治实现成员权变动。     

大学生质量评价指标体系构建要素探析——以就业中社会适应性为导向

为增强高等教育与社会需要的适应性,以就业为导向的大学生质量评价不可或缺.现有大学生质量评价指标体系研究成果丰硕,但以大学毕业生为中心的评价研究尚存在不足.大学生质量评价指标体系的构建应遵循通用性与特殊性、系统性与侧重性,相对稳定性与适时发展性、可操作性等基本原则.在此基础上,一个横向(质量指标库)和纵向(基于评价主体的指标排序和权重分配)交叉立体的质量评价体系所涉及的要素应包括:评价对象(整体性和个体性)、评价内容、评价主体(用人单位、大学自我、学校、家庭和第三方机构)、评价反馈.     

论政社关系视域下的治理现代化——基于4类群体性事件的研究

群体性事件的频发以及社会不稳定因素的增加,需要重新思考政府与社会之间的关系,实现群体性事件的治理现代化以增加政府合法性和增强社会活力。通过构建政府与社会关系的理论分析框架,对当前中国四类群体性事件进行阐释。研究发现:当前中国强政府与弱社会的关系格局只是宏观的概况,微观上则呈现为具有自主性、自利性和独立性的强势基层政府与弱势的社会,正是因为基层政府的强势,而引发不同类型的社会群体性事件。因此,政社关系视角下群体性事件的治理现代化应从治理行为、治理主体、治理机制、调解层次以及考核评估等五方面着手。     

社会化媒体与政治生态研究谱系:内涵诠释、现实表征与关系构想

以2011-2014年社会化媒体与政治生态相关研究文献为对象,在阐释和社会化媒体与政治生态的基本内涵的基础上,归纳出社会化媒体影响政治生态的六大现实表征:话语权的争夺与回归、网络围观的显效与隐患、网络反腐的威力彰显与制度缺失、传统权力结构的挑战与转型、既往执政方式的潜在危机以及政务社交媒体的全面兴起;提出社会化媒体与政治生态的三大关系构想:政治生态建设为社会化媒体的蓬勃发展提供了良好的社会政治环境,社会化媒体从工具性与文化性两方面对政治生态系统发挥作用,以及社会化媒体与政治生态协同发展的基础在于"以人为本";进而提出了社会化媒体与政治生态关系研究的未来方向与研究路径。     

基于医疗质量实时监控系统的运行病历书写质量研究

目的:研究医疗质量实时监控系统是否可以提高运行病历的书写质量?方法:对实时监控前后共四年的运行病历书写质量进行回顾性分析,监控前共抽查960份运行病历,监控后检查24 255份运行病历,从运行病历书写的及时性?完整性?内涵质量三方面进行汇总分析?结果:监控前组和监控组比较,及时性达标率由79.4%提升到85.2%(P < 0.001),完整性达标率由94.9%提升到98.2%(P < 0.001),内涵质量达标率由91.8%提升到93.6%(P = 0.114);监控后第二年(2013年)发现运行病历书写及时性?完整性?内涵质量不达标情况分别集中在危重患者病程记录不及时?入院录不完整?日常病程记录内涵质量不高等方面;运行病历书写质量受书写人员的性别?学历?职称?科室因素影响?结论:医疗质量实时监控系统的应用是提高运行病历书写及时性?完整性的有效方法,但对提高运行病历书写的内涵质量效果不明显;女性?高职称?高学历?非手术科室的医务人员运行病历书写的质量较高?