A court file analysis of child protection cases: What do children say?

Children's participation in legal proceedings affecting them personally has been gaining importance. So far, a primary research concern has been how children experience their participation in court proceedings. However, little is known about the child's voice itself: Are children able to clearly express their wishes, and if so, what do they say in child protection cases? In this study, we extracted information about children's statements from court file data of 220 child protection cases in Germany. We found 182 children were asked about their wishes. The majority of the statements found came either from reports of the guardians ad litem or from judicial records of the child hearings. Using content analysis, three main aspects of the statements were extracted: wishes concerning main place of residence, wishes about whom to have or not contact with, and children granting decision‐making authority to someone else. Children's main focus was on their parents, but others (e.g., relatives and foster care providers) were also mentioned. Intercoder agreement was substantial. Making sure that child hearings are as informative as possible is in the child's best interest. Therefore, the categories developed herein might help professionals to ask questions more precisely relevant to the child.     

把关还是放行——论商务联络译员的礼貌意识

以22名职业译员和学生译员为被试对象,观察其在商务联络口译场合下对不礼貌与过度礼貌言语行为的处理。研究发现:（1）两组被试均在应对面子威胁行为时自觉承担了把关人的职责,积极运用各类应对策略维护双方面子。（2）学生译员在把关时缺乏清晰的导向性,关注点较小,调节力度较弱;职业译员以交际目标为导向,同时关注社会和文化语境,调节力度更强,手段更自由。研究将礼貌置于其发生的语境,深入剖析译员的双重把关角色,构建了跨语交际下动态的礼貌概念,同时进一步揭示了联络译员角色的复杂性。     

The mediating role of work-to-family conflict in the relationship between shiftwork and depression

Abstract

With significant segments of the working population involved in shiftwork, there is the possibility of serious health outcomes. There are two possible pathways to ill health. In the biological pathway the body's circadian rhythms are affected, leading to physiological disturbances and the inability to cope. By contrast, the aim of this study is to elucidate a social pathway by which shiftwork may lead to mental ill health. It examines the mediating influence of work-to-family conflict in the association between shiftwork and depression. Gender differences are also investigated. The sample included 2,931 Canadian respondents with a spouse and at least one child living at home. Close to 28% of respondents were involved in some form of shiftwork. Structural equation modelling supported partial mediation through work-to-family conflict. Further analyses found that mediation was supported in sub-samples of male and female respondents. The results, however, suggest that the experience of shiftwork is quite similar for men and women as no significant differences were found between mediating models. Overall, the findings support the social explanation of the effect of shiftwork on mental health, but they do not rule out other social or biological pathways.     

基于企业并购的整合管理研究

本文对企业并购中的整合管理进行了深入的探讨,对整合模式、如何对整合本身进行项目管理、整合内容与整合的方法等问题阐述了作者的观点。     

Bibliometric analysis of production planning and control (1990–2016)

Production Planning and Control (PPC) has been one of the primary publishing outlets for operations management research for nearly three decades. This paper presents bibliometric analysis of the journal from its inception through 2016. PPC was analysed from six different perspectives to provide reliable and in-depth information about the journal’s performance and development. The analysis considered the development of the journal itself, the countries of contributing authors, authors’ academic and practitioner organisation affiliations, the top publishing and most cited authors, the most cited articles, and finally the topics of published papers through analysis of titles, keywords and abstracts. It was found that the journal is considered an outlet for both practice and academic research, reflecting changes over time in the landscape of operations management.     

Values and Their Change During the Business Education – A Gender Perspective

Modern management and organization theory have been criticized for being based on masculine values and concepts. The theory and associated values influence not only managerial behavior in practice, but also business education's value system. In this study, we analyze the change in values during business education from a gender perspective. By values we mean feminine and masculine values. Our empirical study is based on the literature of cultural values and gender socialization theories. We surveyed 324 students. The result of our study lends support to earlier research: men are more masculine and women more feminine in their values. The change towards masculinity during business education is not supported statistically in this study. However, there may be a weak tendency towards masculinity, especially among female students. In addition, we propose that it is possible that business students have a tendency to try to fulfil masculine needs in their occupational choice. Further research is needed to investigate the empirical findings of our study. This revised version was published online in July 2006 with corrections to the Cover Date.     

金字塔持股结构与资本结构——基于中国上市企业面板数据的研究

本文利用我国上市家族企业2007-2009年面板数据检验了金字塔式持股结构与资本结构的关系。结果表明,家族企业终极控股股东构建不同类型的金字塔结构对上市公司资本结构产生不同的影响:相对于非分离的金字塔式持股结构,终极控股股东构建分离型金字塔式持股结构,使得上市公司更倾向选择较高的负债水平;相对于单链条金字塔式持股结构,终极控制人通过构建多链条金字塔式持股结构,使上市公司更倾向于从集团内部融入更多的资金;另外研究显示,两权分离程度与公司负债水平呈正相关关系;而金字塔结构越复杂,上市公司将从集团内部融入越多的资金。     

工作家庭平衡的结构验证及其因果分析

本文研究中国大陆已婚员工工作家庭平衡四因素的前因和结果变量。验证性因子分析的结果支持了Frone有关工作家庭平衡的四因素模型,表明工作家庭平衡是一个双重指向的(工作-家庭,家庭-工作)包括冲突和促进的四重构面概念。多元逐步回归分析结果揭示了工作家庭冲突与促进的不同形成机制,角色过载是工作家庭冲突的首要前因变量,角色投入是工作家庭促进的首要前因变量。此外,工作-家庭冲突与工作满意度和生活满意度显著负相关,家庭-工作促进与生活满意度显著正相关。     

房地产企业涉税账务处理

房地产开发企业在经营过程中涉及大量税种,相关涉税会计账务处理内容复杂、账务处理难度较大,在实务操作中是一大难点。相关文献大都是从不同税种的角度进行阐述,不利于会计实务操作。本文分析了房地产开发企业的经营特点和其所涉及的税种,以及在项目设立阶段、发开建设阶段、商品销售阶段不同的账务处理。