投服中心网上行权与外部审计师风险应对

完善中小投资者保护机制已成为我国学术界和政府监管部门十分关注的问题,建立中证中小投资者服务中心(ISC)是多层次资本市场体系形成的有益探索和创新。基于2015—2020年上市公司数据,实证检验了ISC网上行权对外部审计师风险应对的影响。研究发现,企业被ISC网上行权后,外部审计师的审计收费更多,非标准审计意见的出具概率更高。机制检验表明,ISC网上行权通过影响被行权企业的监管风险和诉讼风险引致外部审计师风险应对行为的变化。进一步研究发现,ISC网上行权提高了相关企业外部审计师变更的概率,有助于提高企业的信息披露质量和盈余质量。异质性分析显示,ISC网上行权对外部审计师风险应对的影响,在非国有企业、投资者关注度较高的企业中更明显。因此,政府应在立法层面上赋予ISC更多便利,以加强资本市场监管,推动上市公司治理现代化,保护中小投资者权益。     

Support for Carers of Older People: The Roles of the Public and Voluntary Sectors in Sweden

This study examines the support services offered to informal caregivers, whether directly or indirectly, in Sweden over the period of a special investment initiative between 1999 and 2001. Data were collected in a Swedish county using two separate mail questionnaires in 1999 and 2001. The first questionnaire was addressed to each municipality in the region. The second questionnaire was sent to a random sample of voluntary organizations in the area. The findings showed that only the municipalities provided direct forms of relief service, day care and financial support. The voluntary organizations’ support for carers focused on support groups and training as well as services for older care users themselves. There was a significant increase between 1999 and 2001 in the number of municipalities providing information material and training for carers and using professional caregiver consultants. On the one hand, the Swedish public social care system appears to be following the international pattern in paying more attention to informal caregivers and investing in support services for them. On the other hand the findings did not show any growth in support provided by the voluntary organizations. Here Swedish welfare is dissimilar to other European countries, where it is increasingly common for voluntary organizations to play an important role as providers of support for carers.     

Developing a Common Language in Children's Services through Research‐based Inter‐disciplinary Training

Two sources of inertia to improving services for children in need are the difficulties of getting evidence into practice and the complications of inter‐agency working. Current training arrangements in social work and disparities between children's services professions as regards training requirements are contributory factors. The Common Language project is a work in progress, adopting a research‐based, inter‐disciplinary approach to working with social workers and other children's services professionals. It comprises core ideas and methods to complement the more specialist knowledge and skills required in each profession. Underpinned by a child development perspective and a scientific development cycle, it rests on a conceptual framework including need, threshold, service and outcome. The approach has three components (each of which includes training): (1) the implementation of practice tools; (2) the planning and development of integrated services; and (3) supporting materials, including practitioner‐orientated modules and a curriculum for PhD students. Distinguishing features include research utilisation, notably a focus on inculcating research‐mindedness as opposed to imparting findings, and also collaborative professional working, in particular via practical connections between different agencies, stakeholders and countries. The project is being evaluated in terms of uptake, change in professional thinking and practice and effects on child well‐being. Next steps for the project relate to broader lessons for social work training emerging from research and development elsewhere.     

Learning to Collaborate: An Application of Activity Theory to Interprofessional Learning Across Children's Services

This paper investigates the pedagogy of a continuing professional development (CPD) programme to develop interprofessional learning (IPL) and collaborative practice for professionals across children's services, using a framework underpinned by Activity Theory. The aim of the study was to establish which pedagogical features enabled successful interprofessional learning and subsequent changes in collaborative, interprofessional practice. Activity Theory was used as a theoretical framework to analyse and identify the ways in which pedagogy impacts upon the development of collaborative practice. The qualitative study found that pedagogies designed to harness the ‘multi-voicedness’ of activity systems and the contradictions of multi-disciplinary practice can be used to inspire learning and practice change. From our analysis, ‘community’ and ‘division of labour’ were important contextual influences on the learning process. We propose that the ideas underpinning Activity Theory are useful guiding principles when looking at the design of CPD that aims to build collaborative, multi-disciplinary practice across agencies and professionals in children's services.     

Entering Youth Justice: Comparing the Views of Human Services and Criminology Students

Abstract

The present paper explores how undergraduate students who are relatively new to the field of youth justice conceptualise their possible future work roles. The research compared the views of students who were commencing two undergraduate courses (subjects) concerned with working with young people. One course was taken by human services students and the other was taken by criminology students. Findings indicated that there were significant differences between these two groups in terms of their views about crime causation, as well as how they see the roles of youth justice workers. Students entered their respective programs and youth courses with differing professional orientations. The findings raise some intriguing questions at a time when universities and employers look to the potential benefits of “double degrees” and “joint degrees” that span supposedly complementary professional areas. However, contrasting beliefs about “troubled and troublesome” young people may resist easy accommodation within the same program of professional preparation.     

Competing Values in Serving Older and Vulnerable Adults: Adult Protective Services,Mandated Reporting,and Domestic Violence Programs

State mandatory reporting statutes may directly or indirectly list domestic violence programs as among those that are mandated reporters of cases of suspected abuse, neglect, or exploitation of older individuals and those with disabilities. Domestic violence programs, however, may not consider themselves to be mandated reporters, because the responsibility of reporting abuse may be contrary to their programmatic philosophy. In the Commonwealth of Virginia, the potential conflict between domestic violence programs and Adult Protective Services about the issue of mandated reporting has created tension between these organizations as each entity continues interpreting the issues and policies of mandated reporting through its own lens. The authors draw out some of the reasons for the conflict as well as make recommendations for improving relationships between the two organizations, which will ultimately benefit vulnerable adults who are experiencing abuse.     

有关社区就业服务的思考

本文就社区就业服务问题进行了探讨。作者认为,社区就业一方面能缓解就业压力,另一方面又能提高社区生活质量,同时还有利于促进第三产业的发展,促进社会的整体发展。并就如何发展社区就业服务提出了自己的建议。     

现状、评价与期望：一项对苏南某农村地区计划生育服务的基线调查

本文通过对苏南某农村地区计划生育服务的现状、育龄妇女对服务的评价和期望等的调查分析,了解了近年来计划生育优质服务的基本情况,发现了服务中存在的问题,并对解决途径进行了初探。     

Efficiency Evaluation in Search Advertising

In this article, we use data envelopment analysis combined with principal component analysis to evaluate the efficiency of online retailers in search advertising. We examine various efficiency model specifications involving several resource and performance‐related variables in search advertising. Our analysis based on 200 retailers suggests different efficiency patterns for multichannel and Web‐only retailers. The results of our efficiency pattern analysis indicate that the performance metrics, impressions, online sales, click‐through rate, and conversion rate together reveal differences in efficiency mainly for multichannel retailers. On the other hand, ad positions in sponsored and organic links reveal differences in efficiency for Web‐only retailers. In terms of overall efficiency, we find that multichannel retailers occupy relatively most of the top positions. These results contribute to organizational level understanding of search advertising practices in online retailing and offer insights into keyword management, resource utilization, and performance metrics in search advertising campaigns.     

流动人口计划生育公共服务评估及创新——基于五地市的调查

基于对五地市的调查,本研究对流动农村人口计生公共服务实施情况进行了分析评估.综合政策认知、接受的人口计生公共服务项目、服务需求、服务满意度等方面情况的调查结果,发现:当前流动人口计生公共服务还存在服务内容不丰富、服务方式不科学、政策执行不到位、保障机制不健全、管理机制不协调、服务不均等等诸多问题和制约.转变政府公共服务职能和理念、拓展服务内容、丰富服务方式、完善保障机制有助于提升流动人口计生公共服务的水平和效能.