大股东控制和风险投资参与对盈余管理的影响——来自中小板上市企业的实证研究

大股东控制以及风险投资能否有效抑制公司在IPO前的盈余管理行为?能否降低公司的盈余管理程度?相关方面的研究已经得到了学术界的广泛关注,但研究仍处于起步阶段,相应的研究成果较少。本文以随机抽取的2008-2009年在我国深圳交易所中小板上市的22家IPO公司为样本,通过可操控性应计利润法,运用修正的琼斯模型计量相应的盈余管理程度,对大股东控制、风险投资参与盈余管理之间的相关关系进行假设检验,最后证实了相关假设。     

Graduate Social Work Students' Interest in Working with Older Adults

This study examined Master's in Social Work students' (N = 304) interest in working with older adults following the use of case studies to infuse aging content into the foundation social work curriculum. Faculty members were provided with extensive materials to support their use of the cases with aging content in class. Compared to an earlier study, students were significantly more interested in working with older adults after they were exposed to the cases. Factors that predicted students' interest include age and attitude towards aging, specifically seeing older adults as having vitality. Implications of these findings are discussed.     

‘How Am I Doing?’: Advancing Management Skills Through the Use of a Multi-source Feedback Tool to Enhance Work-based Learning on a Post-qualifying Post-graduate Leadership and Management Programme

The acquisition of advanced skills and knowledge in leadership and management is cited as key to delivering a vision for quality care services. Managers need concrete tools for promoting their own learning within organisational cultures for self-managed learning to thrive. We report on the application of a tailor-made multi-source feedback tool to promote the advancement of management skills on a post-qualifying award for social work managers. This particular tool was based on English national leadership and management standards and its 10 ‘key principles’. Managers were required to analyse and reflect on their current level of skill using line-management, peer, supervisee, staff and service user appraisal. They then developed a work-based learning and development plan, supported by mentoring and supervision. How we actually measure skill and associated knowledge and values is an under-researched area. Determining the ideal structure for defining and measuring outcomes of skill development highlights the complexities involved. Data from the managers' own evaluations are used to debate the value of using skill definitions flexible enough to enable individual use and interpretation but not so general as to be meaningless. The discussion suggests that use of a multi-source assessment tool and the process were found to be useful on a number of dimensions.     

Improving Outcomes for Unemployed and Homeless Young People: Findings of the YP4 Clinical Controlled Trial of Joined Up Case Management

Abstract

The YP⁴ study was a clinical controlled trial (CCT) of joined up services for young people experiencing both homelessness and unemployment in Victoria, Australia. The joined up service delivery (J group, n = 222) participants were offered intensive client-centred case management, involving direct provision of a range of services as well as the brokering of additional services. The standard services (S group, n = 174) participants remained eligible for standard services. Access to the Australian Government income support agency's (Centrelink) administrative data provided a retention rate close to 90% over the three annual data collection points of the study (baseline, 12 months and 24 months). Both groups improved their circumstances over the two years of the trial. The results showed no statistically significant treatment effects. The effect for employment earnings was approaching significance (p = .06) with J group increasing their employment earnings to a greater extent than S group. The findings and their implications for the implementation of joined up case management, future policy and practice, and future homelessness research is discussed.     

Community Aged Care Case Managers Transitioning to Consumer Directed Care: More Than Procedural Change Required

Abstract

Consumer directed care (CDC) is increasing in community aged care. However, limited information is available to successfully transition social workers and other case managers to their new role. This paper reports on a case study of six senior case managers who supervised staff in three Australian community-aged care agencies as they transitioned from agency directed care to consumer directed care. A change management framework was used to analyse the qualitative data collected in 12 semistructured interviews. A key finding is that changes in values, attitudes, and organisational culture are needed before staff can fully implement CDC principles of service user self-determination, empowerment, and choice. Process changes needed to assist staff transition to CDC are: using a change management strategy that maximises certainty; monitoring and responding to feelings of anxiety through ongoing consultations; and providing ongoing education and support in group sessions.     

Computer-based Information Systems and Human Service Organisations: Emerging Problems and Future Possibilities

Abstract

Standardised case management systems were designed to address poor outcomes for abused or neglected children. Their introduction has been controversial, with some social workers identifying them as undermining the social worker–service user relationship, and professionalism. This paper reports on a qualitative study of service users of two widely used systems in Australia: “Looking After Children” (LAC) and “Supporting Children and Responding to Families” (SCARF) (both based on adaptations of United Kingdom systems). There has been relatively little evaluation of the long-term use of these systems relevant to Australian social work. The experiences of service users can contribute to debate because they provided lived experiences of these systems and family members' inclusion is a central goal. Children, young people, and parents reported positive experiences of case-managed interventions: the goals of the intervention were usually clear, processes productive, and relationships with social workers possible. However, service users did identify barriers to participation, limitations in assessment, and described diverse experiences of interventions. While these findings challenge critics, they also suggest that LAC and SCARF could be further developed to better meet expectations of families.     

浅析“熟人社会”对我国基层政府管理的影响及治理

"熟人社会"是中国传统社会的产物,目前在我国,"熟人社会"已渗透到人们生活的各个角落,严重影响了正常的社会生活秩序。在社会转型时期"熟人社会"的过度膨胀,是对中国法制的侵蚀,破坏社会公平正义,摧残市场经济秩序,影响社会和谐。所以,打破"熟人社会"的潜规则对社会和谐构建,化解社会矛盾,推进我国的法制化建设,促进基层经济发展,促进社会公平正义具有极为重要的作用。     

知识管理理论视阈下的高职课程建设

从概念的词源上看,课程本身与管理有着与生俱来的关联,知识管理理论则为高职课程建设提供了全新的理论视角。在知识管理理论视阈里,隐性知识管理是高职课程改革的基本着眼点和切入点,工学结合是课程建设所必须一以贯之的基本理念,推进校企合作模式构建应成为一个重要抓手,课程评价体系改革与创新是课程改革的基本支撑和根本保障。     

Developmental Outcomes of Children of Homeless Substance-Abusing Mothers

Abstract

This study evaluated the impact ofan extended shelter-based child development/family therapy intervention, called Building Blocks, on the development of children of substance- abusing homeless mothers. The homeless children had greater than expected percentages ofdevelopmental deficits in a number of the developmental domains. Those children who participated in the extended child development/family therapy services were one fourth as likely to have a developmental deficit at 12 months compared to children who did not receive these services. Interventions must be intensive and long-term to improve the developmental outcomes of children with multiple risks ofpoverty, homelessness, and family substance abuse.     

An Objective Review of the Journal of Organizational Behavior Management

Abstract

This article presents an objective review and analysis of every article published in the Journal of Organizational Behavior Management (JOBM) between 1987 and 1997. The purpose of this review was to replicate and extend the research conducted by Balcazar, Shup-ert, Daniels, Mawhinney, and Hopkins (1989) by providing an objective review and analysis of the second decade of JOBM publications. In doing so, we analyzed several noteworthy trends and patterns occurring within the second decade of the Journal and compared them with the first decade, where applicable. Additionally, we discussed the extent to which the Journal has continued to meet its objectives, and we offered recommendations for future JOBM publications. In general, we found evidence that the Journal has continued to grow in meaningful ways, and we report data that indicate it continues, to some extent, to meet its original objectives. Author affiliation remains largely in academe, although there is evidence that more collaboration is occurring with non-academic authors. The variety of topics addressed by JOBM researchers continues to grow, and the frequency of work simulation studies has increased as well. We also identified areas where future JOBM research could be improved. In particular, more studies should include information on the reliability and social validity of the independent and dependent variables, cost/benefit analyses, and follow-up data.