对会计或有事项的几点认识

随着我国社会主义市场经济的不断发展,在经济活动中影响企业财务信息的因素日趋广泛和复杂,或有事项因其特殊的不确定性,给企业经营者、投资人及相关利害人所带来的风险日益凸现出来。所以,充分披露或有事项对企业财务状况的潜在影响,使报表使用者和潜在投资人获得更加翔实的相     

Internet Technology in Service of Personal Health Care Management: Patient Perspective

Internet technology has become an informational resource for most health care consumers. Online information, discussion, and support groups, in the form of message boards, listservs, and chat rooms are emerging as parts of virtual self-health-care network. This paper examines the extent to which participation in online health discussion groups was reported to be helpful in increasing medical knowledge and in enhancing the participatory patient role of health care consumers in interaction with health care service professionals. Data for this study was collected from 350 patients who participated in Internet discussion groups for cancer patients. The findings of the study indicated the important impact of Internet health discussion groups on health care management practices as perceived by health care consumers, including empowerment through knowledge and proactive participation in cancer care management. This research contributes to understanding the patient perspective and assesses the perceived importance of Internet groups by health care consumers.     

上海市食品生产经营企业诚信体系建设研究

上海食品生产经营企业诚信体系建设,要在政府推进、企业实施、市场运作的基本架构下,进一步完善相关标准与法律,使食品生产经营企业的诚信体系建设有标准、有依据、有约束;要采取食品生产经营企业内部管理提升与外部征信体系建设同步推进的模式,一手抓整改建设,一手抓征信评估,以促进食品生产经营企业的诚信体系建设,提升企业的诚信水平;要进一步打通职能部门间的信息障碍,建设统一的信息共享平台,将食品生产经营企业诚信基本信息作为公共物品的形式,免费向社会公众开放;要充分发挥行业协会的行业约束、智力支持与评估认证的功能,使食品生产经营企业在诚信体系建设过程中,有依靠、有监督与反馈。     

Children’s educational attainment,occupation, and income and their parents’ mortality

Using data from Finland, this paper contributes to a small but growing body of research regarding adult children's education, occupation, and income and their parents' mortality at ages 50+ in 1970–2007. Higher levels of children's education are associated with 30–36 per cent lower parental mortality at ages 50–75, controlling for parents' education, occupation, and income. This association is fully mediated by children's occupation and income, except for cancer mortality. Having at least one child educated in healthcare is associated with 11–16 per cent lower all-cause mortality at ages 50–75, an association that is largely driven by mortality from cardiovascular diseases. Children's higher white-collar occupation and higher income is associated with 39–46 per cent lower mortality in the fully adjusted models. At ages 75+, these associations are much smaller overall and children's schooling remains more strongly associated with mortality than children's occupation or income.     

Elite women in the Ukrainian Hetmanate

The history of the Ukrainian Hetmanate has been studied from the perspective of war, political struggle, and diplomacy. This article studies various aspects of women’s lives in Cossack society: their legal status, economic rights, role in society, relations with husbands and sons, the tradition of women’s presence at formal receptions, and their interference in political life. It is also about “women in politics,” “witches,” sex and premarital relations, kidnappings, and love affairs. The general argument is that the position of Ukrainian women was closer to that of women in Catholic Poland than in Muscovy.     

Class participation as a pedagogical tool in social work education

Class participation is an essential part of the social work pedagogy. However, active student engagement in classes is inconsistent and varies based on factors such as social backgrounds, educational background, and individual characteristics. Instructors often evaluate participation based on frequency of verbal contributions. Evaluation criteria are often unarticulated or difficult to measure, presenting numerous challenges for instructors and students alike. A model of reflective self-assessment of participation by students, paired with timely instructor feedback is put forth in this paper to mitigate these concerns. The steps in this model include initial self-assessment, goal setting, midterm review, and a final review. The process of continuous self-evaluation and problem-solving is discussed as strategies that aid the process of class participation. Three instructor touch points are suggested: at the goal-setting stage, the midterm review, and the final grade. Throughout the paper, connections to social work practice and social work pedagogy are highlighted. This model has yet to be implemented in a social work school’s curriculum. Challenges in the implementation and resolution of those challenges are also presented. This model suggests ways to enhance opportunities for student engagement and integration into graduate programs, in addition to fostering valuable skills for future practice in the field.     

Public participation and the politics of humiliation

ABSTRACT

The article contends that the most popular form of Public Participation (PP) in SA is public protest, which, as a result of historical continuity, represents a direct response to the humiliations experienced by the poor, unemployed and socially excluded. Despite an enlightened human rights Constitution, if citizens are treated as consumers and left to the vagaries of the market PP mechanisms are likely to fail as they do not address the real social issues at the root of the discontent.     

Room for manoeuvre: User participation in water resources management in Burkina Faso

Participation in natural resources management is widely promoted in sub‐Saharan Africa, but faces mounting criticism from social science scholars who rarely engage with it in practice. We use the notion of room for manoeuvre to reflect on a multi‐level participatory approach designed to support the Burkinabè Integrated Water Resources Management policy and propose ways of engaging constructively with local users and policy‐makers. Within an “invited space” of participation, water users’ room for manoeuvre was enhanced through the acquisition of new knowledge on the legal Integrated Water Resources Management (IWRM) framework. This allowed them to interact with decision‐makers and to extend their networks. Power imbalances were discussed, but this did not lead to modifying existing power structures that hinge on broader societal dynamics.     

Negotiated identities: Male migration and left-behind wives in India

This paper examines the impact of husbands’ migration on the lives of women left behind. Using data from the India Human Development Survey 2005, we focus on two dimensions of women’s lives: women’s autonomy and control over their lives; and women’s labour force participation. Results suggest that household structure forms the key mediating factor through which husbands’ absence affects women. Women not residing in extended families are faced with both higher levels of responsibilities and greater autonomy, while women who live in extended households do not experience these demands or benefits.