如何完善我国国家审计职责的探讨

近年来,我国社会主义市场经济体制的建立和完善,权力制约机制的建立与加强等都对国家审计有了更高的要求,国家审计也应根据我国审计环境的发展,从完善国家审计法律法规、加强国家审计机关及人员监督等方面入手,进一步完善我国国家审计职责、职权,以更好地为国家经济发展服务。     

服务质量决定要因顾客满足和行动意图的影响--在中国服务产业的应用

为维持现有顾客和创造新顾客,服务企业必须知道怎样实施服务质量战略来增加顾客满足和行动意图,因为服务质量、顾客满足和顾客行动意图之间存在着因果关系.本研究把整体服务质量分解为相互作用质量、物理环境质量、结果质量三个决定要因,并对服务质量决定要因对顾客满足和行动意图的影响进行了研究,实证检验在中国服务产业中进行.对研究模型的验证结果支持本研究提出的所有因果假设,即构成整体服务质量的三个决定要因对顾客满足具有显著的正向影响,顾客满足对行动意图具有显著的正向影响.而且,对于中国顾客来说,服务质量决定要因对顾客满足的相对影响力依次为"结果质量"＞"相互作用质量"＞"物理环境质量".     

新时期回族传统体育的社会价值

本文概述了回族传统体育的内涵及其特性,分析了回族传统体育社会价值的具体内容,提出了实现回族传统体育可持续发展和社会价值的对策建议.     

中国农村民间借贷市场融资约束环境下利率定价模型分析——以广东农村实地调查数据为例

通过对广东农户民间借贷行为实地调查的问卷进行数据分析,了解农村民间借贷中的资金供求关系,发现存在的融资约束问题,进而对融资约束环境下民间借贷资金利率定价过程进行实证分析;着重考察农村民间借贷利率受公共信息和私人信息影响的程度,从借款人和贷款人的角度分别建立定价模型进行经验分析。结果显示,定价模型在F检验1%水平上显著,其他模型具有R2的统计显著性;反映借款用途的变量在10%水平上显著,其他变量均在5%水平上显著。这说明该市场利率能够反映公共信息的影响,借款人和贷款人的利率定价也反映了各自私人信息中相关风险和财务能力因素的影响,得到的经验结论主要是:第一,农村民间借贷市场是自主交易的金融市场;第二,其利率定价过程基本市场化。     

Industrial relations and adjustments to the crisis: A comparative micro‐statistical analysis of France and Great Britain

In this comparative study, the authors analyse the relationships between industrial relations and workforce or wage adjustments in response to the 2007–08 crisis, using two highly comparable establishment‐level surveys conducted in Great Britain (WERS) and France (REPONSE) in 2010–12. Notwithstanding contextual differences in the countries’ productive systems and the timing and impact of the crisis, the relationships between industrial relations and adjustment strategies appear to have been similar (trade union presence not preventing adjustments). Differences in industrial relations are therefore not found to provide an explanation for the different modes of adjustment observed at the macroeconomic level.     

高职院校体育教学ISO质量管理主体意识的现状与提升研究

本文指出高职体育教学ISO质量管理主体意识的提升是实现高职体育教学的科学、标准化和规范化的基础。     

India’s Social Development in a Decade of Reforms: 1990–91/1999–2000

The economic reforms initiated in India in 1991 have brought about visible upliftment of economic conditions of the country. This paper examines if the economic process is associated with an enhancement of India’s social development in equal measure in the reform decade of nineties. Ray (1989) considered thirteen social indicators of India and constructed the country’s social development index (SDI) as a certain weighted average of the selected indicators, for the years between 1950–51 and 1975–76. The present work broadly follows Ray (1989) in tracking the social development in the decade of economic reforms from 1990–91 to 1999–2000. The movement of SDI in nineties has been compared with the movements of India’s per capita income and plan expenditure on the social sector. The results show that though there has been growth in the social sector, it is not by far quite encouraging and perhaps more needs to be done in the social sector. The views expressed in the article are those of the author and not of the institution he serves.     

Gendered experiences of physical restraint on locked wards for women

Physical restraint is used in inpatient services for people with intellectual disabilities as a way of holding a person to avoid injury. This article uses data from an ethnographic study in a locked unit in the north of England to explore women’s experiences of physical restraint using a feminist disability studies analysis. Data consists of field notes as well as interviews with 16 of the women who had experienced restraint, and 10 staff who worked with them. The women gave insights into the gendered phenomenon of restraint in light of their past experiences of violence. The authors argue that restraint is used with women to encourage passivity at times when more relational and therapeutic methods could be used. The article offers recommendations for alternative strategies that services can encourage.     

上海生态文明建设的激励和约束机制研究

生态文明建设是一项系统工程,需要通过整体推进,构筑规划、建设、管理、技术、产业、社会和合作协同发展的综合体系。未来上海应以建立和完善市场机制为核心,以法律机制为前提,以政府监管机制为保障,以能力建设机制为基础,以社会参与机制为监督,按照"引逼结合、多方合力、突出重点、先行先试"的原则,加快上海生态文明建设机制创新。主要途径有:完善碳排放交易试点,建立长效市场机制;推进分布式能源应用,提高清洁能源比重;加快新能源汽车推广,优化交通能源结构;培育发展再制造产业,推广先进制造理念。     

The physical restraint of young people

Children and young people who are in residential care sometimes behave aggressively towards themselves and others, and they may need to be physically restrained by staff. This paper describes a small-scale study which examines the use of physical restraint in one Scottish region. It explores the circumstances surrounding the restraint and the feelings of staff about the use of the restraint. The study shows that many of the factors that have been shown to be associated with violence and aggression were present in the incidents described.