The relationship between the community participation of disabled youth and socioeconomic factors: mixed-methods approach in rural Sri Lanka

Mixed methods were applied to examine the association of community participation by disabled youth with socioeconomic factors in rural Sri Lanka. There was a significant association between community participation and socioeconomic factors in the quantitative survey (n = 116): participants living in socioeconomically disadvantaged conditions had lower levels of community participation than those living without these disadvantages. Consistent with the findings of the survey, previous educational experiences, household economic conditions, and perceived resource information were common themes in the qualitative study (n = 26). The dynamics of these factors, including marginalisation of disabled youth within the household, were also observed.     

Self‐Esteem,the Fear of Crime,and the Decision to Protect Oneself From Victimization

This research extends prior work that examines self‐esteem as an outcome of protective behaviors against crime victimization by focusing instead on the moderating influence of self‐esteem on the relationship between the fear of crime and the decision to protect oneself from victimization. The fear of crime is conceptualized as two separate components (fear of victimization and perceived risk) in accordance with prior work. Self‐esteem is conceptualized as three separate components (worth, efficacy, and authenticity), and measured with a recently designed instrument for capturing each aspect of self‐esteem separately. Data are collected through surveys of a population at high risk for victimization (undergraduate college students). Logistic regression analyses demonstrate that self‐esteem does play a role for deciding whether to engage in protective behaviors, and that the specific components of self‐esteem moderate defensive behavioral outcomes differently. Specifically, the self‐worth, self‐efficacy, and authenticity components of self‐esteem influence the decision to carry protection, but not the decision to take a self‐defense class. Implications for both the fear of crime and self‐esteem literatures are addressed.     

Disability and employment policy in the Israeli welfare state: between exclusion and inclusion

Based on the social model(s) of disability, this article seeks to analyse the historical development of Israeli employment policy toward disabled people during the first decade and a half of its existence (1948–1965). Findings from primary and secondary sources suggest that throughout this period disabled people, mainly immigrants, found themselves at the lowest echelons of Israeli society and the labour market. Furthermore, the Israeli welfare state offers an interesting case study of the gap between a welfare state’s stated adherence to social justice and the more limited, and even contradictory, outcomes of its policies. Our discussion suggests that a valuable way of reframing our findings can be found in the critique of de-commodification as an inadequate concept and in the use of related concepts such as re-commodification and quasi-commodification.     

对“公司＋农户”组织模式的反思

本文对当前我国“公司＋农户”组织模式困境作了较为深入的剖析。一是对公司和农户签订的契约环境进行分析,找出“公司＋农户”组织困境产生的根源。二是对履约过程中的障碍进行分析,找出“公司＋农户”组织运行的困境。结合我国实际提出了“公司＋农户”组织模式改进的建议：通过提高农户的组织化程度,构建有效的治理结构,摆脱集体行动逻辑的困境;扩大农户生产规模,提高自我履约能力;双方建立起真正的利益共享机制;政府体制进行改进和互补性制度的安排。     

关于“中国道路”争论中的两个问题

近年来,随着中国经济的持续快速发展,关于中国模式、中国道路的问题引起了人们的广泛注意,也存在着巨大的分歧和争论。其实,讨论中国道路,需要有一种世界历史的大视野,需要从中华民族走向现代化的历史大尺度来审视。基于这种大视野和大尺度,有利于对我们所取得的成绩,所走过的曲折道路、所处的历史阶段、所面临的诸多难题及其成因,进行冷静的反思和理性的考察,形成清醒的认识和科学的定位,从而能够合理地科学地谋划中国的未来发展。     

将审计风险理论引入内部审计实践

审计风险 ,是指会计报表存在重大错报或漏报 ,而注册会计师审计后发表不恰当审计意见的可能性。在审计界审计风险日益得到认识和重视 ,内部审计人员有责任探究审计风险理论 ,充分认识审计风险的概念、特征及其产生的原因 ,探索审计风险的防范措施 ,并将其运用到内部审计实践当中 ,建立控制审计风险体系 ,从而达到规避审计风险 ,提高审计工作质量 ,巩固内审部门地位的目的     

财务风险的认识及防范

对企业而言 ,由于资本结构的不同而形成的财务风险是一柄双刃剑 ,使用得当 ,它可以提高企业利润 ,增加股东财富 ;反之 ,安排欠妥 ,它会加速企业亏损甚至破产。因此掌握好有关财务风险的基本内容 ,学会如何有效地利用财务杠杆工具 ,防范财务风险 ,显得尤为重要。对财务风险的防范并非意味着去减少或消灭它 ,而是运用管理会计的思想和方法 ,加强内部管理 ,其目的是改善经营管理 ,提高经济效益。     

证券业创新的风险及其防范思路——基于美国证券工具创新的教训

席卷全球的美国金融危机暴露出来的问题说明证券业创新蕴含着巨大的风险.证券业创新对金融发展与稳定具有正面与负面双重效应,美国金融危机凸显出证券业创新的负面效应.通过对美国金融危机中证券工具创新所扮演的角色分析,揭示出了美国金融危机的生成机理.进而,基于美国的教训并结合中国国情,从资本市场的开放、宏微观政策的协调、金融监管、实体经济、治理结构、流动性风险、预警和应急机制等方面提出了防范证券业创新风险的思路与对策.     

浅析非对称信息环境下的审计风险

由目前审计质量遭到普遍质疑的状况入手,站在注册会计师的立场,指出整个注册会计师行业在面临非对称信息的经济环境的压力下,注册会计师在审计工作中对审计风险的可控程度,审计两大主体对审计风险产生的影响,以及面对现在存在并将长期继续的非对称信息经济环境下削弱审计风险的应对措施。     

教学督导制度在高校中的构建及其运行模式浅析

教学督导制度的建立对高校完善教学管理体制、加强教学质量监控、促进教学质量提高发挥了重要作用。本文从教学督导制度的建立背景和意义入手,阐述了教学督导机构建立的优势和特点,研究了教学督导工作运行模式及其职能,提出了在教学督导实践中应正确处理教学督导运行模式中几方面关系,分析了教学督导工作的今后探索方向,以便进一步完善教学督导制度,为高校教学督导工作目标的实现提出新的思路。