外部性视角下中小企业财务应急机制构建

随着市场经济的发展,我国中小企业倒闭、亏损、被兼并收购现象屡见不鲜。究其原因在于,外部环境变化带给中小企业的冲击很大,尤其是劳动力、资金两类生产要素市场环境的变化对中小企业的影响甚大。从外部性理论入手,主要从外部不经济的角度来阐释风险,为了规避风险,提出财务应急机制的构建。     

一种改进型专家模糊核聚类赋权方法研究

针对传统基于判断矩阵的专家模糊核聚类赋权方法，由于归一化条件的制约，导致离群点对聚类结果产生不良影响的问题，提出一种改进型模糊核聚类算法。该方法在聚类过程中，通过放宽归一化约束条件，削弱离群点对聚类结果的影响；并且针对传统基于信息熵与一致性系数线性耦合的聚类标准的局限性，提出一种基于偏差熵的赋权方法，依据专家对自身类别的聚类贡献度，确定专家权重，克服了传统方法的不足。算例表明，该方法可行、有效。     

Bootstrapping mean‐squared errors of robust small‐area estimators: Application to the method‐of‐payments surveys data

This paper proposes a new bootstrap procedure for mean‐squared errors of robust small‐area estimators. We formally prove the asymptotic validity of the proposed bootstrap method and examine its finite‐sample performance through Monte Carlo simulations. The results show that our procedure performs well and competes with existing ones. We also provide an application to the estimation of the total volume and value of cash, debit card, and credit card transactions in Canada as well as in its provinces and subgroups of households. In particular, we found that there is a significant average annual decline rate of 3.1% in the volume of cash transactions and that this decline is relatively higher among high‐income households living in heavily populated provinces. Our bootstrap estimator also provides indicators of quality useful in selecting the best small‐area predictor among several alternatives in practice.     

财税政策促进中小微企业发展的有效性分析--以绍兴市为例

中小微企业的发展不管是对就业、创新，还是对经济发展都非常重要，但中小微企业的健康发展也需要政府财税政策的支持。以员工增长率、总资产增长率、销售收入增长率、息税前利润率等四项指标作为财税政策支持中小微企业发展效果的检验变量，以绍兴市的中小微企业为观测样本，通过非参数检验方法论证并证实了不同组别四个检验变量的分布存在显著差异，说明财税政策有效地促进中小微企业发展。     

论生态环境损害赔偿诉讼与环境公益诉讼之衔接

在现行司法实践中,我国对生态环境损害之救济采取的是生态环境损害赔偿诉讼与环境公益诉讼并行的"双轨制"模式.通过分析典型案件可以发现,现行立法未能为化解生态环境损害赔偿诉讼与环境公益诉讼之间的制度"碰撞"提供明确的规范指南,导致"两诉"之间时常会陷入管辖冲突与衔接困境.生态环境损害赔偿诉讼的模糊属性以及相关立法规定的缺失,是导致"两诉"衔接陷入困境之根由.为此,应当在准确识别生态环境损害赔偿诉讼性质之前提下,通过立法对"两诉"之间的顺位规则、索赔主体机制等核心规范予以明确.具体而言,未来我国应当明确生态环境损害赔偿诉讼优于环境公益诉讼的顺位规则,并建立"行政机关—环保组织—检察机关"三位一体且逐层递进的索赔主体结构,最大程度发挥"两诉"之制度合力.     

The serene student: Evaluating a group-based mindfulness training program for MSW students

ABSTRACT

Social work educators are exploring the benefits of mindfulness training for social work pedagogy. The authors evaluate the outcomes of a mindfulness program for MSW students. The authors assessed changes in mindfulness, self-compassion, affect, mood, and impairment due to emotional distress before and after the program, and at 4-month follow-up. The authors examine how the group process may facilitate the development of mindfulness and consider how mindfulness practices can support group development and student learning. Results demonstrate that mindfulness training supports student self-regulation and well-being and suggest that the active ingredients of the group process may play a role in mindfulness training outcomes.     

Cultivating students’ reflective capacity through group-based mindfulness instruction

ABSTRACT

Cultivating critically reflective practitioners is a vital professional competency for social work students. However, few reflective models support undergraduate students to foster nonconceptual skills important to developing reflective capacity. This article presents a group-taught mindfulness teaching intervention applied in a professional practice course to facilitate reflective capacity of social work students preparing for their first placement. Trial data derived from pre–post course administration of the Five Facet Mindfulness Questionnaire show significant gains in awareness were produced on two of the questionnaires’ five mindfulness facets of describe and nonjudgment. A developmental model detailing these shifts and its implications for group-based learning is outlined.     

A more powerful unconditional exact test of homogeneity for 2 × c contingency table analysis

The classical unconditional exact p-value test can be used to compare two multinomial distributions with small samples. This general hypothesis requires parameter estimation under the null which makes the test severely conservative. Similar property has been observed for Fisher's exact test with Barnard and Boschloo providing distinct adjustments that produce more powerful testing approaches. In this study, we develop a novel adjustment for the conservativeness of the unconditional multinomial exact p-value test that produces nominal type I error rate and increased power in comparison to all alternative approaches. We used a large simulation study to empirically estimate the 5th percentiles of the distributions of the p-values of the exact test over a range of scenarios and implemented a regression model to predict the values for two-sample multinomial settings. Our results show that the new test is uniformly more powerful than Fisher's, Barnard's, and Boschloo's tests with gains in power as large as several hundred percent in certain scenarios. Lastly, we provide a real-life data example where the unadjusted unconditional exact test wrongly fails to reject the null hypothesis and the corrected unconditional exact test rejects the null appropriately.     

Do public relations practitioners perceptually share ingroup affiliation with journalists?

Upwards of 200 studies over the past hundred years have reported on the relationship between public relations practitioners and journalists. However, no experiment has compared the group members’ perceptions when seeing their roles in action. Inspired by frameworks of social identity theory, intergroup deception, and the black sheep effect, we test how public relations practitioners and journalists respond to a crisis communication media interview. In our experiment, a company spokesperson either answers questions or engages in stereotypical “spin,” which journalists historically consider one of the most offensive public relations strategies. Results indicate that public relations practitioners align with journalists in their perceptions of a spokesperson’s trustworthiness and the organization’s trustworthiness across treatment conditions. Practitioners also manifest the black sheep effect, disliking their group representative engaging in deception. Furthermore, we explore whether the effects on perceptions of trustworthiness are moderated by psychological identification with their respective industry. Discussion concerns the theoretical and practical ramifications of the groups sharing ingroup affiliation, contrary to prevailing notions of acrimony.     

Explaining Italian “exceptionalism” and its end: Minimum income from neglect to hyper-politicization

Traditionally at the margins of the political debate, minimum income protection has recently become a key issue in Italian politics. After decades of social and political “neglect” letting Italy the only European country (with Greece) still lacking an anti-poverty minimum income safety net in the 2010s, finally a national programme called Inclusion Income was introduced in 2018, then replaced by a more robustly financed scheme, the Citizenship Income in 2019. The introduction of these new programmes was the object of an intense political debate, which raises two main puzzles. Why a policy field characterized by the low political resources of would be beneficiaries and low incidence on the overall welfare budget has become so important in the political debate? How did it occur in Italy, where minimum income protection had been absent in political discourses for at least five decades after World War II? To answer these questions, this article first elaborates a novel theoretical framework which combines the main properties of socio-political demand and political supply in order to explain the scope and direction of minimum income reforms. Second, it provides an analytically oriented reconstruction of MIS policy trajectory in Italy in the three different phases: the phase of MIS “neglect” (1948–1992) characterized by inertia; the period of political “contentiousness” (1993–2012), marked by attempts of path departure followed by policy reversals; the more recent phase leading to the introduction and institutionalization of a MIS. Third, the article provides a theoretically framed interpretation of the overall MIS trajectory in Italy.