英国高等教育质量保证体系

英国高等教育质量保证体系是在高等教育走向大众化、普及化和教育质量出现下降趋势的情况下建立和发展起来的。这个体系包括严格的外部教育质量评估和完善的校内教育质量保证机制,反映了英国高等教育数百年沉淀下来的充分体现学校神圣责任、以学生为本的办学思路理念、厚重的校园文化和大学精神。     

Quality Management in Multi‐Level Supply Chains with Outsourced Manufacturing

Outsourcing stretches supply chains longer with added contract manufacturers responsible for the manufacturing of parts and final products. Should a firm change its quality management approach as its supply chain becomes longer with outsourced manufacturing? This paper studies a brand owner's optimal choice between two commonly used quality management approaches: an inspection‐based approach and an external failure‐based approach, in two supply chains – a dyadic supply chain and a multi‐level supply chain where the brand owner outsources manufacturing to an independent contract manufacturer. Our study finds that the brand owner's optimal choice between the two quality management approaches could be opposite in the two supply chains. Specifically, we show that if agency costs exist between the contract manufacturer and the brand owner, the brand owner may prefer an inspection‐based approach in the multi‐level supply chain in contrast to preferring an external failure‐based approach in the dyadic supply chain. In particular, inspections can be effective for the brand owner to limit the manufacturer's profit by excluding defective finished products and components, which in turn reduce agency costs in the multi‐level supply chain. Hence, the efficiency of an inspection‐based approach relative to an external failure‐based approach can be higher in the multi‐level supply chain as compared to the dyadic one. Our findings suggest that firms should adjust to changes in supply chain structures and re‐evaluate the efficiencies of different quality management approaches accordingly.     

Investment in Shared Suppliers: Effect of Learning,Spillover, and Competition

We investigate the optimal strategies for firms to invest in their suppliers when the benefits of such investments can spillover to other firms who also source from the same suppliers. We consider two Bayesian firms that can invest in improving the quality of their shared supplier; the firms do not have complete information on the true quality of the supplier, but they update their beliefs based on the supplier's performance. We formulate the problem as an investment game and obtain Markov perfect equilibria characterized by the investment thresholds of both firms. The equilibrium investment strategies of the two firms are characterized by a region of preemption and a region of war of attrition. We also examine how the interplay between spillover, competition, and returns from the investment at shared suppliers affect the investment threshold and the time to the leader's investment, and identify the conditions under which competition delays or hastens the first investment in a shared supplier.     

Quality Provision with Heterogeneous Consumer Reservation Utilities

This study examines a firm's quality and price decisions when consumers differ not only in their willingness‐to‐pay for quality but also in their reservation utility for the basic product. We find that while the firm offers lower‐quality products when consumers' valuations for quality deteriorate, the optimal quality may increase with a negative shift in consumers' reservation utilities. We also investigate the optimal price and quality of the products within a vertically differentiated product line when the number of products is exogenously given. The existing literature shows that when consumers differ only in their willingness‐to‐pay for quality, the firm sets the efficient quality for consumers with the highest valuation for quality, whereas the concern for cannibalization pushes down the quality of inferior products. We find that when consumers are heterogeneous in both their reservation utility and valuation for quality, the concern for cannibalization may distort the quality upwards, even for consumers with the highest willingness‐to‐pay for quality. In addition, a low‐quality product may enjoy a higher profit margin than a high‐quality product within the product line.     

Competition and Coordination in Two‐Tier Public Service Systems under Government Fiscal Policy

As a result of government budgetary limits and rapid market growth, many public service systems—such as health care—are characterized by extensive customer wait times that have become a serious problem. This problem might be solved by allowing private firms to enter these markets, which would provide customers with a choice between a free (governmental) public service provider (SP) and a fee‐charging (or “toll”) private SP. In such a two‐tier service system, the two SPs are differentiated by service quality and cost efficiency. This study focuses on the competition and coordination issues for two‐tier service systems with customers who are sensitive to both service quality and delay. The free system attempts to maximize its expected total customer utility with limited capacity, whereas the toll system attempts to maximize its profit. Neither goal is aligned with the social welfare goal of the public service. To achieve the social welfare goal, the government plays a crucial role in coordinating the two‐tier service system via the budget, the tradeoff of social members' goals, and tax‐subsidy policies. Using a mixed duopoly game, we establish Nash equilibrium strategies and identify the conditions for the existence of the two‐tier service system. We employ several interesting and counter‐intuitive managerial insights generated by the model to show that the public service can be delivered more efficiently via customer choice and SP competition. In addition, we show that a relatively low tax‐subsidy rate can almost perfectly coordinate the two SPs to achieve most of the maximum possible benefit of the two‐tier service system.     

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.