对旅行社往来款项管理的问题及对策的探讨

往来款项是公司与客户之间的业务往来所形成的款项。在市场信用危机存在的情况下这种方式却导致企业相互间账款的拖欠现象越来越严重，造成企业往来款项负担增加，资金周转困难，影响到公司的正常经营。为此我们应积极寻求新的理念，及时解决往来款项中存在的问题，促进企业积极正常发展。所以，本文分析了中小型旅行社往来款项的问题，针对存在的问题提出相应的改进对策。     

论问题素养的创新驱动功能及教学培养机制

在问题与创新的逻辑关系中，是创新主体的问题素养内在而有效地驱动着创新。问题素养具有生命本然性、生活养成性、结构综合性、品质卓越性和人格指向性等丰富内涵，是由问题意识、问题境界、问题加工、问题体验、问题监控、问题解决心向等成分组成的系统结构，具有激发创新意识、引导创新精神、转化创新能力、承载创新行为和判定创新价值的驱动功能。问题素养培养的主渠道是课堂教学，应采取教学评价机制、信念突破机制、活动生成机制、模仿学习机制、专门训练机制和底蕴孕育机制，来培养和提升学生的问题素养。     

Forms of gambling,gambling involvement and problem gambling: evidence from a Swedish population survey

The purpose of this study was to explore the association between problem gambling (PG) and participation in different forms of gambling in order to elucidate relationships between PG, gambling involvement and gambling intensity. Using data from the first wave of the Swedish Longitudinal Gambling Study (Swelogs) (n = 4,991), the study tested four hypotheses, namely that (1) some forms of gambling are more closely associated with PG than other forms; (2) high gambling involvement is associated with PG; (3) gambling involvement is positively associated with the intensity of gambling; and (4) the relationship between gambling involvement and PG is influenced by the specific forms of gambling in which individuals participate. All four hypotheses were supported. More specifically, the study found that while many PGs regularly participate in multiple forms of gambling, half of PGs participate regularly in only one or two forms of gambling. The study concluded that some forms of gambling are more closely associated with problem gambling than other forms, and that gambling policy and regulation, as well as the development of responsible gambling initiatives, should focus on these forms.     

思想自觉与制度规范：保持党员干部清正廉洁的两个基本维度

遏制腐败，保持清正廉洁，是化解执政危险的必然要求。保持清正廉洁需要党员干部发挥主观能动性，加强自我修养，经得起来自权力、制度漏洞、利益、贪欲等多方面的考验。当然，由于人类谋求私利的本性，决定了靠人的自我修养并不能完全克服掌权者利用公权谋求私利的倾向，因此，防止腐败，还要加强制度规范的外部约束，完善制度体系建设，减少诱发腐败的“灰色地带”，做到“伸手必被捉”。     

Attributing Outcomes to Social Policy Interventions – ‘Gold Standard’ or ‘Fool's Gold’ in Public Policy and Management?

In recent years there has been increased interest in outcome‐based social policy‐making and management. The UK has been in the forefront of this movement but similar movements have been identified internationally. This interest in outcome‐based decision‐making has been given particular impetus through the ‘results’‐based movement in evaluation and performance management since the 1980s, which has increased in scope over time, slowly changing its emphasis from cost reduction and measuring outputs to measuring outcomes. This change has been widely welcomed by policymakers, practitioners and academics. However, there is evidence that the reality is often rather less than the rhetoric. Moreover, the ‘attribution problem’ of attributing changes in outcomes to specific social policies has remained a major issue. The conceptual solution of constructing ‘cause‐and‐effect’ models, imported from the policy evaluation field, has only recently become common for operationalising these models. This article outlines the evolution of interest in outcome‐based social policy‐making up to recent times and the growing realization of the importance of the attribution problem. It then outlines both how the ‘cause‐and‐effect’ policy modelling approach can partially tackle the attribution problem, but also its inherent limitations. Lastly, the article uses several case studies in current UK social policy‐making to demonstrate the potential importance of the reasoning embedded within cause‐and‐effect models but also the dangers in policy‐making which adopts this approach without understanding its conceptual basis or in fields where it is inappropriate, given the current state of our knowledge of social policy systems.     

问题类型划分方法视野下的犯罪概念研究

在问题类型划分方法的视野下,犯罪概念问题应该属于纯粹刑法学问题中的解释选择问题,但刑法学界以往有关犯罪概念的讨论却大多将其作为刑法问题中的价值判断问题。由于未能妥当确定犯罪概念的问题类型,从而使学界有关犯罪概念的讨论未能达成最低限度的学术共识。作为纯粹刑法学问题中的解释选择问题,形式与实质相结合的混合犯罪概念不存在被替代的必要性,而犯罪概念也不应被规定在刑法典中。     

Cognitive distortions predict future gambling involvement

Disordered gambling is best conceptualized as a continuum of severity. Previous research has demonstrated the utility of studying individuals at all points of this spectrum. The sequence of the development of gambling problems and change in gambling involvement along this continuum of severity is not well understood. The present study examined the interplay between cognitive distortions and gambling involvement in a population sample recruited in Alberta, Canada. Data from 1372 participants over 4 assessment waves (5 years) were used to generate a 2-factor latent structure using gambling fallacies and gambling involvement measurements. Structural equation modelling showed that cognitive distortions more strongly predicted future gambling involvement than the reverse relationship, using the comparative fit index (CFI) and the root mean square error of approximation (RMSEA) to assess the models. In addition, cognitive distortions declined over time, whereas gambling involvement remained stable. The results of the study suggest that focusing primarily on cognitive mechanisms in public health initiatives for gambling disorders may be a more effective strategy than focusing on behavioural solutions.     

Multivariate Approach for Comparative Evaluations of Customer Satisfaction with Application to Transport Services

In problems related to evaluations of products or services (e.g. in customer satisfaction analysis) the main difficulties concern the synthesis of the information, which is necessary for the presence of several evaluators and many response variables (aspects under evaluation). In this article, the problem of determining and comparing the satisfaction of different groups of customers, in the presence of multivariate response variables and using the results of pairwise comparisons is addressed. Within the framework of group ranking methods and multi criteria decision making theory, a new approach, based on nonparametric techniques, for evaluating group satisfaction in a multivariate framework is proposed and the concept of Multivariate Relative Satisfaction is defined. An application to the evaluation of public transport services, like the railway service and the urban bus service, by students of the University of Ferrara (Italy) is also discussed.     

基于委托代理理论的会计信息失真问题研究

会计信息失真问题越演越烈,并且已成为一个世界性难题。可靠性、真实性、相关性是会计信息质量的生命,但一系列会计舞弊行为的发生已篡改了会计信息的本来面目,会计信息"诚信工程"摇摇欲坠。造成会计信息失真的原因有很多,就此,我国也采取了相应的措施予以治理,但效果并不显著,往往是治标不治本。本文从产生会计信息失真问题的根源出发,重点剖析了在以委托代理理论为根基的现代股份制企业中会计信息失真的原因,并提出了提高委托代理制度下的会计信息质量的相应对策。     

A stochastic procedure to solve linear ill-posed problems

In this work, we propose a stochastic procedure of Robbins–Monro type to resolve linear inverse problems in Hilbert space. We study the probability of large deviation between the exact solution and the approximated one and build a confidence domain for the approximated solution while precising the rate of convergence. To check the validity of our work, we give a simulation application into a deconvolution problem.