欧美企业克服传统预算管理缺陷的最新实践

由于传统预算管理存在缺乏灵活性、缺乏效率等缺陷,欧美企业采取了一系列的改进措施,如广泛运用信息一体化技术、注重预算与战略的结合、运用一体化的预测模型等方法和手段提高预算的灵活性和效率,取得了良好的效果.     

论跨国主义及其理论贡献

跨国主义理论的出现和发展为学术界,尤其是为移民和跨国、跨文化研究领域做出了理论贡献。文章介绍了跨国主义的缘起和定义;通过文献分析,对该理论在发展过程中所形成的三大核心概念,即跨国活动、跨国社会空间和跨国认同进行了全面阐述;立足于现有的研究成果,提出跨国主义理论贡献是在研究视角和逻辑、分析框架及研究方法等三方面给学术界带来了变革性的影响。     

An overview of evidence-based program registers (EBPRs) for behavioral health

Evaluations of behavioral health interventions have identified many that are potentially effective. However, clinicians and other decision makers typically lack the time and ability to effectively search and synthesize the relevant research literature. In response to this opportunity, and to increasing policy and funding pressures for the use of evidence-based practices, a number of “what works” websites have emerged to assist decision makers in selecting interventions with the highest probability of benefit. However, these registers as a whole are not well understood. This article, which represents phase one of a concurrent mixed methods study, presents a review of the scopes, structures, dissemination strategies, uses, and challenges faced by evidence-based registers in the behavioral health disciplines. The major findings of this study show that in general, registers of evidence-based practices are able, to a degree, to identify the most effective practices meet this need to a degree. However, much needs to be done to improve the ability of the registers to fully realize their purpose.     

数据资产证券化探索的法律困境与解决路径

数据已成为推动经济发展的核心驱动力,盘活数据资产价值、促进数据资产运用是当前推进数据要素市场化配置、全面建设数字中国的主要目标。由于数据价值实现进程中受到资金与技术投入的制约,数据潜能释放面临瓶颈。在此背景下,数据资产证券化作为数据资产与证券融资结合的创新业态,能够为企业激活数据资产价值拓展融资渠道、降低融资成本,所以,一经提出便备受关注并持续传递新动向。目前,这一证券新模式正处于初步探索阶段,有必要基于数据资源化到数据资产化再至数据资本化的三重价值演进形态,释明其价值实现的内在理路,即是历经初始生成数据资源到加工获取数据资产再到实现数据资产证券化的动态实践,体现了数据要素价值增值的“变现”之路。在此动态进程中,数据要素的独特属性使得数据资产证券化区别于传统资产证券化,呈现出与新兴科技尤其是区块链技术的深度联系,其技术原生特性有助于促进证券全流程的数字化重塑。通过检视当前“数据+资本”双要素耦合的证券新模式发展现状,发现数据资产证券化探索存在产权规范不明、交易机制缺失、监督管理失配等诸多问题,成为激活数据资产价值的掣肘因素。鉴于此,立足兼顾金融创新与风险防控的二元目标,应从法律与技术协...     

The concept of family: Perspectives of Spanish young people in foster care

This article employs concepts from family sociology to explore how ‘family’ is conceptualised in 14 life narratives of young people in foster care in Spain. The article draws on a multi-method approach with young people who are in long-term non-kinship foster care. Seven girls and seven boys aged 10 to 22 took part in the study. The empirical material reveals an interplay between biological preference and foster family affective practices in young people's narratives, illuminating a struggle to make sense of the concept of family in foster care. Most of the participants understand family as shared affective practices sustained through love, commitment, consistent care and reciprocity rather than blood ties. Some show a preference for biological connectivity, while others describe family as determined by rituals and family displays. The key practice implications highlight the importance helping young people positioning themselves in birth family relationships, and supporting their sense of family belonging.     

学术话语的交融与交锋

“话语”是一个在社会科学领域中广泛使用的术语,其含义非常丰富。这不仅表现为其含义在不同学科中有所区别,也表现为同一学科中不同学者对其定义不同。文章讨论“话语”的这些不同含义,并在“批评话语分析”对“话语”的定义基础上,讨论其与“话语体系”的联系,并从话语体系的角度对“学术话语交流”进行解读,将学术话语之间的交流理解为话语的“交融”与“交锋”。文章以此为出发点,进一步探讨学术话语交融和交锋的机制和策略。      

Analysis and Implications of Retraction Period and Coauthorship of Fraudulent Publications

Studies have indicated that the number and frequency of fraudulent publications being retracted are not subsiding even with greater awareness of such incidents in the recent decades. In this study, the trends of retraction period, number of citations and coauthors of 5 selected researchers who had ≥ 15 fraudulent publications retracted were analyzed. The obtained results shows that the retraction period is 48.96 ± 32.16 months for the 113 publications affiliated to the 5 studied researchers. There are a total of 180 coauthors with 6.40 ± 3.26 coauthors per researcher's retracted publication. The linear regression analysis indicates that there is limited correlation (R² = .008) between the citation counts and retraction period. The p value for multiple F-tests to assess the number of coauthors to a fraudulent publication on an interresearcher basis is found to be ranging from < .001 to .458. It is also found that a better correlation (R² = .592) exists between the likelihood of a researcher to involve different individuals for isolated fraudulent publications while only selecting very few to be their frequent coauthors of their mischievous acts. With this study, the possible use of coauthors as a strategy for publishing fraudulent work and a potential approach to tighten coauthorship are discussed.     

The contingent nature of best practices in national competitiveness: The case of American and Japanese innovation processes

We propose that the differences in competitiveness of companies from different countries is not just a question of the adoption of ‘better’ management models, as conventional wisdom would have us believe; rather, we contend that national competitiveness can change radically over time without significant changes in management practices. Contrary to much of the management literature we hold that changes in the global business environment often determine to a large degree the competitiveness of companies. Based on our assumptions we offer four specific lessons of how companies can increase their competitiveness within the constraints of the socio-cultural context in which they operate.     

委托代理视角下杭州市民间组织参与居家养老服务的实践研究

民间组织参与居家养老服务是一种具有多层级特征的间接委托代理模式。针对各地普遍面临的委托代理问题,杭州市近年来探索形成了"以老年人需求为本、政府主导、社区协助、民间组织具体运作"的居家养老服务模式。该模式实践中的创新主要体现在地方政府职能角色定位、老年人权利强化、民间组织功能激发等方面。优化民间组织参与居家养老服务实践尚需进一步采取强化对地方政府和民间组织的激励和向老年人增权等措施。