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851.
宋子义 《天津市财贸管理干部学院学报》2004,6(4):27-29
随着我国老龄化问题日益突出,建立一套适合我国实际的会计管理制度是非常必要的,在这方面,西方发达国家起步较早,而我们则相对较晚。借鉴外国优秀的管理方法,并结合我国实情,应该制定出比较完善的企业养老金会计处理方法。 相似文献
852.
Amy C. Butler 《Journal of marriage and the family》2002,64(2):295-313
Nationally representative, longitudinal survey data from the Panel Study of Income Dynamics were used to examine the conditions under which welfare benefit levels affected the likelihood that low‐income women age 15–24 bore their first child prior to marriage. Benefit levels had a positive effect on premarital childbearing during the 1980s and early 1990s but not during the 1970s or late 1960s. The effect of benefit levels was also stronger where community attitudes toward premarital sex were more tolerant than where attitudes were less tolerant, but this did not account for the varying effect of benefit levels over time. The study introduces a new way of measuring normative climate using attitudinal data from the General Social Surveys. 相似文献
853.
曾志浩 《河北理工大学学报(社会科学版)》2002,2(4):49-51
法的渊源专指法的各种表现形式 ,即由不同国家机关制定或认可的 ,具有不同法律效力和法律地位的各种类别的规范法法律文件的总称。从规范性的法律文件和准规范性的法律文件两个方面分析了我国企业薪酬福利法的渊源。 相似文献
854.
Steve Valocchi 《Sociological Forum》1989,4(3):349-365
This paper assesses the relative influence of organizational vs. class power in affecting the timing and the shape of the British welfare reforms of 1908–1911. Rather than viewing these reforms as either the outcome of the direct pressure of business or as an internal response from a newly bureaucratized state to solve social problems, this analysis finds more evidence for a perspective that emphasizes the more indirect, more mediated class biases inherent in the British state as setting the context within which action on welfare reform occurred. Specifically, I argue that state managers used their newly developed organizational capacity to shape the Liberal reforms according to their own purposes but these purposes were limited by several class-based factors. The historical conclusions point to a synthesis of the relative autonomy approaches to the capitalist state advanced in the neo-Marxist work of Poulantzas, Offe, and Block.An earlier version of this paper was presented at the 1988 meetings of the Eastern Sociological Society in Philadelphia, Pennsylvania. 相似文献
855.
讨论了用系统方法全面认识教育活动与人才培养,论述了转变教育观念的三个论点,并从两个方面研究了机械类专业课程体系与实践环节的改革。 相似文献
856.
Vito Peragine 《Journal of Economic Inequality》2004,2(1):11-30
According to the opportunity egalitarian ethics, economic inequalities due to factors beyond the individual responsibility are inequitable and to be compensated by society, whereas inequalities due to personal responsibility are equitable and not to be compensated. In this paper we derive welfare and inequality criteria that respect this principle of justice. We characterize axiomatically classes of opportunity egalitarian social evaluation functions. Then, by requiring unanimous agreement among such classes, we provide simple distributional conditions to rank income distributions. These criteria extend the Lorenz and generalized Lorenz partial orderings, commonly used in the unidimensional case of income distributions, to the current context of equality of opportunity. 相似文献
857.
In the past decade the United States Congress has debated and passed legislative policies concerned with women's work, both in the family and in the labor force. The Family Support Act of 1988 and the Family and Medical Leave Act of 1993 fall into this category of legislative policy. A comparative study of Congressional testimony in each case reveals that these two pieces of legislation are excellent examples of how federal policies—and the debates which fashion these policies—maintain and promote a system of policy stratification that perpetuates differences based on gender, race, class and marital and occupational status. 相似文献
858.
J. Sipilä 《International Journal of Social Welfare》1996,5(3):143-147
The popular image of work and working in Scandinavia is highly contradictory. One discourse stresses the strict work ethic of Scandinavian people and the participation of the whole population in wage labor. Another discourse says that welfare states have undermined the motivation of people in Scandinavian to work. This article explores the argumentation of both discourses and compares the industry of people in Finland, Norway and Sweden with the situation in other OECD countries. The picture that unfolds is contradictory: Scandinavia has a high labor market participation rate, but Norwegian people nonetheless work only comparatively few hours, Finnish people work long hours, while Swedish people fall somewhere in-between. Overall, the people of Scandinavia are certainly not the most hard-working in the world, but the amount of work does not seem to correlate directly with the national standard of living. 相似文献
859.
Sarah Cemlyn 《Child Abuse Review》1995,4(4):278-290
Travellers' historical experience is of persecution. Recent policy in England and Wales reflects assimilation or exclusion, with Travellers facing the paradox of pressure to settle and insufficient sites because of the failure to implement legislation. The conditions for many Travellers are damaging, and undermine access to other rights and services. Children are particularly severely affected, resulting in societally imposed neglect. Traveller children's low health status and the negative effects on their development are documented in practice reports, seminars and research. Policy trends have culminated in the Criminal Justice and Public Order Act 1994 which removes rights and increases penalties for travelling, and is likely to exacerbate an already problematic situation for many Traveller children. Welfare services both have contributed to and can counteract this societal neglect. Problems of access and service delivery are outlined in relation to health, education and social services, and new service developments described. Key criteria for positive practice are found to be common to these areas of welfare provision, and include anti-discrimination and cultural respect, outreach and community-oriented work; hand-held records; specialist provision focused on immediate needs and commitment to mainstream change; flexibility and inter-agency development work; and advocacy and campaigning alongside Travellers. 相似文献
860.
在调研的基础上 ,分析了海上救助打捞单位目前存在的问题 ,划分了其公益性业务的内容与范围。针对公益性业务 ,运用零基预算方法 ,根据其费用支出的特点 ,考虑到现状及发展因素 ,确定与公益性业务相关的人员经费、公用经费 ,测算出相应定额 ,并给出了使用方法。 相似文献