论应收账款管理的途径和措施

在商品信用社会,应收账款广泛存在于企业之中,是企业的一项重要的流动资产,但长期以来没有得到我国企业的足够重视.本文着重从信用管理政策的制定、内控制度的建立以及事后管理三个方面对应收账款的管理进行了论述.     

Accounting for Divorce: Gender and Uncoupling Narratives

Past research about uncoupling processes has focused on the differing narratives people offer to explain the end of their marriages, depending on whether or not they perceive themselves to have initiated the ending. This article extends previous work by adding gender to the analysis, exploring intersections between accounts of divorce and accountability to cultural assumptions related to gender. In this inductive study, we examine qualitative interview data—particularly discrepancies in the narratives of some men and women—and suggest that gender mediates how people talk about the process of uncoupling as well as their motives for divorce.     

网上银行支付结算中的法律问题

本文就网上银行支付结算中的合法性、安全性、网上银行监管及争议解决机制等问题进行了实证性的分析。解剖了网上银行支付结算的法律关系 ,并就网上银行支付结算中的归责原则适用提出了初步构想     

应收账款管理与信用政策选择

随着市场竞争日趋激烈,作为促销手段的赊销会显得越来越重要,其风险和成本也会相伴而生。因而,加强应收账款管理,势必要提上议事日程,而应收账款管理的关键是信用政策的选择。探讨应收账款的功能与成本、信用政策的内容及信用政策的选择方法,意欲为同行起到抛砖引玉之效。     

Accounting for Ethical Difficulties in Social Welfare Work: Issues, Problems and Dilemmas

This paper is a preliminary exploration of social welfare practitioners’accounts of ‘ethically difficult situations’. Itdescribes variations in the ethical vocabulary and form of theseaccounts. Analysis of practitioners’ own accounts (asopposed to ‘textbook’ cases) draws attention tothe ways they construct events, actions and qualities of characteras ethically significant and highlights the qualitative distinctivenessof ethical dilemmas, where seemingly irresolvable choices leavea residue of moral loss, regret or guilt.     

Family-Centered,Community-Based Asset Building: A Strategic Use of Individual Development Accounts

This research examines individual development account (IDA) programs as part of a broader community development strategy for low-income/low-wealth communities, particularly communities of color. Through a review of multiple literatures and detailed case studies, we explore the potential of explicitly creating a community-based, family-centered development account program as a step toward a comprehensive community asset building approach in low-income urban neighborhoods. From the perspective of IDA practitioners, such an approach provides program participants with local support networks and access to additional services. From the perspective of grassroots community organizers, such an approach provides tangible benefits to low-income residents of their neighborhoods. The likelihood of success may depend on the availability of local resources to build areas of strength and reduce vulnerabilities, but there are examples where a family-centered, community-based asset building approach seems to thrive.     

木材加工业供应链金融应收账款质押风险调查分析

采用数量统计和问卷调查法,对木材加工业供应链上下游企业应收账款基本情况及应收账款质押融资风险进行调查分析.结果表明,在木材加工业供应链中,中小微型企业占绝大多数,赊销收入在应收账款中比重较大,银行发展金融应收账款融资业务市场空间巨大.企业应收账款平均账龄较短,回款可能性大;应收账款债务人和债权人的违约记录较少,资信较好;交易多数签署交易合同,发生真实交易的可能性较大;多数木材加工业主要产品市场价格和销售客户较为稳定,市场潜在需求较大,绝大部分企业对产品未来充满信心;应收账款债权人对应收账款债务人的资信、企业经营情况和履行基础交易合同的能力较为了解,当应收账款债务人出现违约情况时对应收账款的催收态度都很积极.综合看来,银行在木材加工业开展供应链金融应收账款质押业务风险较小.尽管如此,在实际操作中银行还是要做好贷前调查工作,完善信贷合同设计,加强贷后管理,严格防范和控制金融风险.     

论应收账款质押融资的风险与防范

应收账款质押融资以其独特的融资优势,能有效地盘活企业的应收账款,为解决中小企业融资提供了有效的途径。针对应收账款质押融资对中小企业的适用性及在操作流程和国家在应收账款质押登记上存在的风险,提出建立应收账款的监控体系,完善应收账款质押的登记公示制度,以促进其对中小企业融资的积极作用,加强银行对应收账款质押业务创新,实现企业和银行的有效对接,促进国民经济的稳步发展。     

Intergenerational continuity in parenting: a review and theoretical integration

Abstract

Objective: This review evaluates literature on how parenting behaviors are passed from one generation to the next in families by providing a new definitional framework to organize existing work, utilizing this framework to review literature on intergenerational continuity in parenting behaviors, and proposing a new developmental framework for understanding the etiology of intergenerational continuity in parenting behaviors.

Design: The present review examines 31 studies of intergenerational continuity in parenting, summarizes the findings offered by these studies, and integrates this existing literature in a theoretical framework for considering the etiology of intergenerational continuity in parenting behaviors.

Results: Results indicate that parental warmth, hostility, and behavioral control each demonstrate intergenerational continuity, and that internalizing and externalizing behavior serve as potential mediators of intergenerational continuity across all three types of parenting behaviors.

Conclusions: Parenting behaviors falling in the warmth, hostility, and behavioral control domains each demonstrate modest continuity across generations. Internalizing and externalizing behaviors developed by children in response to parenting in their family of origin may persist and cause similar patterns of parenting when these children grow up and start their own families. Partner psychopathology and parenting styles may moderate these externalizing and internalizing pathways to intergenerational continuity in parenting.     

“Is This Something You Want?”: Genetic Counselors’ Accounts of Their Role in Prenatal Decision Making

With the widespread availability of prenatal genetic diagnosis, bioethical concerns have emerged about why women make use of these technologies, and the potential eugenic implications. Research on women's experience with genetic screening often suggests that genetic counselors encourage women to undergo prenatal testing and to terminate pregnancies with abnormalities. Yet, this key professional remains relatively understudied. To fill this lacuna, this article examines genetic counselors’ accounts of their role in the decision‐making process, drawing on 26 qualitative interviews with master's‐trained genetic counselors and illustrative observations of a prenatal counselor. In the context of debates about reproductive politics and genomic medicine, I identify the ways in which genetic counselors view their work and position themselves. I find that contrary to assumptions, genetic counselors provide accounts of being just as likely to discourage as to encourage invasive testing, and persuade against instead of promote termination of affected pregnancies. These findings suggest that genetic counselors may play a more nuanced and less coercive role than their critics contend, challenge assumptions about genetic counselors’ roles in prenatal genetic testing uptake and abortion, and shed light on how this specific professional may curb rather than promote eugenic tendencies feared with the normalization of prenatal screening.