会计核算软件逆向操作的利弊分析

为了迎合财务会计的需求,软件公司开发了不少带有逆向操作功能的软件,虽然在使用中对更正会计差错、减少系统数据冗余和提高工作质量等起到了一定的作用,但同样也给财务会计系统的安全带来了威胁。这里在简略介绍会计核算软件逆向操作内涵和功能作用的基础上,针对其可能产生的隐患和危害等进行了分析,并针对其弊端和可能的风险提出了防范性完善措施。     

Unemployment and Fatherhood: Gender,Culture and National Context

Hegemonic representations of masculinity and dominant images of fatherhood have usually been linked to the domain of work. This article explores the experiences of men under the hardship of unemployment and the impact of these experiences on the construction of their gender identities, specifically on the construction of their fatherhood identity. In addition, the article examines how culture and national context affect the interrelationship between unemployment and fatherhood. Drawing on a post‐structural constructivist theoretical perspective, the article describes a qualitative study of low‐income unemployed Palestinian fathers in Israel. The study examines three areas of interest: perceptions of fatherhood, the experience of unemployment and the impact of unemployment on the construction of fatherhood. On the theoretical level, the article proposes a conceptualization of the relationship between unemployment and fatherhood. It argues that in order to generalize the impact of unemployment on fatherhood, we must first examine the context in which gendered and cultural perceptions of fatherhood are embedded. On a policy level, the article offers some recommendations for developing more contextualized, gender‐ and cultural‐sensitive policies for unemployed fathers.     

Building a partnership for social service delivery in Indonesia: state and faith‐based organisations

Contrary to the secularisation processes in modernisation theory, religions and faith‐based organisations (FBOs) are thriving in contemporary Indonesia. Strongly supported by community members, religious organisations have begun to extend their services beyond the traditional areas of education and health to operate in disaster relief and poverty alleviation programmes. These FBOs have been offering assistance to the disadvantaged whose needs have not been adequately met by the state. Social programmes run by the FBOs are an important safety net at the grass‐roots level in Indonesia; how to effectively coordinate and offer such services are important social policy issues. This paper will show that the Indonesian Government is keen to remain the key provider of social services and often perceives the services of FBOs as a threat. Some recent state policies to regulate the funding sources of Islamic organisations have posed a significant logistical challenge for their future operation. In addition, theological differences across various religious groups have made it difficult to form inclusive and extensive partnerships among the FBOs, who tend to compete with each another resulting in rivalry. These socio‐political contexts have limited the formation of effective partnerships for offering coordinated social services.     

Anticipating modernity: the Jewish ‘welfare state’ in biblical and medieval times

The impact of religion on social policies and its role in the development, structuring and functioning of welfare states has only recently attracted significant attention. Studies of the relationship between religion and the welfare state have given little consideration to whether the religious precepts and values of the major religions, and the ways of life which they have shaped, are consistent with the idea of the welfare state. This paper shows that the elements of the definition of the modern welfare state were reflected in Jewish communal life as either prescribed by Jewish law (halakha) or lived during both ancient and medieval times, and that communal life was ‘welfare‐state‐like‘. In doing so this paper demonstrates that the idea of the welfare state is consistent with Judaism.     

赋权与增能：农民工弱势地位改变的根本途径

农民工①作为一个特殊的群体，为国家和社会的经济发展做出了巨大的贡献，可是他们处于社会的弱势和边缘状态，无法分享经济和社会发展的成果。对此，文章分析了农民工弱势地位的基本表现，农民工弱势地位的产生原因，提出改变农民工弱势地位的途径：赋权和增能。     

＂贫困＂的多模态表征

本文以中介话语分析、多模态社会符号学为理论框架从语言、图像两方面探讨"贫困"现象的话语表征方式。基于BNC语料库揭示"贫困"的词汇语法模式,在语篇层面以媒体对贫困弱势群体表征为例分析其语篇语法,并探讨新闻报道中与"贫困"相关的视觉语法。"贫困"不仅仅表征为穷者匮乏的物质存在,更表征所映现的符号状态和人类精神。     

Bootstrap methods for bias correction and confidence interval estimation for nonlinear quantile regression of longitudinal data

This paper examines the use of bootstrapping for bias correction and calculation of confidence intervals (CIs) for a weighted nonlinear quantile regression estimator adjusted to the case of longitudinal data. Different weights and types of CIs are used and compared by computer simulation using a logistic growth function and error terms following an AR(1) model. The results indicate that bias correction reduces the bias of a point estimator but fails for CI calculations. A bootstrap percentile method and a normal approximation method perform well for two weights when used without bias correction. Taking both coverage and lengths of CIs into consideration, a non-bias-corrected percentile method with an unweighted estimator performs best.     

Inheritance,poverty, and disability

Inheritance is a significant means of transferring wealth from one generation to the next, and therefore increasingly attracts attention from researchers and policy-makers working on intergenerational and multidimensional poverty. However, until now disabled persons have been overlooked in these discussions. This oversight is particularly unfortunate because, as a group, the estimated one billion people with disabilities (some 15% of the world’s population) are among the poorest and most marginalized of the global population. Over the past decade, a small but growing literature has examined the recursive connections between poverty and disability throughout the developing world. In this paper, we argue that disabled individuals are routinely denied inheritance rights in many low-income and middle-income countries, and that this is a significant and largely unrecognized contributor to their indigence. The denial of inheritance is both a social justice issue and a practice that can no longer be overlooked if disabled persons are to be brought into the development mainstream.     

Women's participation in self‐help groups as a pathway to women's empowerment: A case of Nepal

Non‐governmental organizations (NGOs) and the government of Nepal have made some effort to reduce poverty in Nepal by creating women's affiliation groups, some of which are micro‐credit organizations. Using capabilities as defined by Amartya Sen (Development as freedom, Oxford University Press, New Delhi, 2000), which includes employment opportunities, women's ownership in productive resources such as land and/or homes, educational opportunities, and women's participation in decision‐making in the family, this study evaluated the extent to which women's ethnic group or caste affiliation affected a woman's likelihood of being empowered by participation in these groups. We analyzed a sample of 8,973 women which was taken from the 2011 Nepal Demographic and Health Survey. Previous research has demonstrated that participation in gender‐based groups is correlated with higher economic status. This study adds to the literature on women's affiliation groups by investigating the impact of structural factors, such as caste and ethnicity, on women's self‐help group participation (women's groups and credit groups).     

The boomerang effect of psychological interventions

Research has found that teaching people about psychological biases can help counteract biased behavior. On the other hand, due to the innate need for preservation of a positive self-image, it is likely that teaching people about biases they hold, may cause a boomerang effect in cases where being associated with a specific bias implies negative social connotations. In the three studies below we examine situations in which psychological bias implies negatively associated behavior, and show that teaching people about bias in those contexts can be counterproductive.