民办养老机构服务人员培育的障碍与对策

我国已进入人口老龄化社会,这对我国社会养老保障提出了更高的要求,而社会养老保障体系尚不健全。近年来民办养老机构的快速发展,对于解决养老问题起了十分重要的作用。但是当前民办养老机构服务人员文化层次较低,缺乏医疗技能,对他们的培育工作十分滞后。通过调查访谈,了解到民办养老机构服务人员培育中的障碍主要有政策扶持不足、培训体系不完善、激励措施过于单一等,在此基础上提出要加大政策扶持力度、完善培训体系以及改变单一的激励机制等对策。     

民办养老机构服务人员培育的障碍与对策

我国已进入人口老龄化社会,这对我国社会养老保障提出了更高的要求,而社会养老保障体系尚不健全。近年来民办养老机构的快速发展,对于解决养老问题起了十分重要的作用。但是当前民办养老机构服务人员文化层次较低,缺乏医疗技能,对他们的培育工作十分滞后。通过调查访谈,了解到民办养老机构服务人员培育中的障碍主要有政策扶持不足、培训体系不完善、激励措施过于单一等,在此基础上提出要加大政策扶持力度、完善培训体系以及改变单一的激励机制等对策。     

补“砖头”、补“床头”还是补“人头”——基于浙江省某县养老机构的个案调查

本文通过对浙江省某县1家公办养老机构和1家民办养老机构的个案调查,探讨政府养老机构补贴政策的实施效果,并提出进一步改进补贴政策的建议。调查发现,该公办养老机构收费标准较低,其经营收入不仅低于完全成本,而且低于经营成本,政府通过多种形式对其建设和经营进行了"隐性补贴",这部分补贴事实上由实际入住的老年人所享受,而大部分最终入住该公办养老机构的老年人并非最需要得到补贴的低收入失能老年人。近年来,浙江省对民办养老机构实行按床位补贴建设费用的支持政策。作者对1家在上述政策背景下新成立的民办养老机构的调查发现,床位补贴政策的确一定程度上提高了民间开办养老机构的热情,但也还存在床位空置率高等问题。基于上述调研上,作者提出对低收入失能老人实行养老服务需方补贴,同时逐步减少对公办养老机构的运营和建设补贴,对民办养老机构根据其收养的低收入失能老年人人数实行运营补贴等建议。     

江苏率先出台优惠政策 鼓励外资参与养老服务

<正>文件鼓励支持境外投资者在江苏省独资或合资、合作举办营利性养老机构,在国家政策允许范围内,给予土地政策、税收优惠、财政支持等方面与省内营利性养老机构享有同等待遇。江苏率先提出外资和内资同等待遇,打破养老服务业公办民办界限。近日,江苏省出台《关于加强对外合作交流鼓励外资参与养老服务业发展的意见》,意见明确强调,鼓励支持境外投资者在江苏省独资或合资、合作举办营利性养老机构,在国家政策允许范围内,给予土地政策、税收优惠、财政支持等方面与省内     

动态

黑龙江:扶持民办养老服务机构黑龙江省财政厅近日出台了《资助民办养老服务机构发展资金管理暂行办法》,加大对民办养老服务机构的扶持力度。根据办法,从2011年起,省财政单独安排专项资金,对符合条件的民办养老服务机构给予建设补贴和运营补贴。其中,对按标准建设、依规定运营的新增养老服务机构,按提供床位数,每张床位给予     

加快中西部地区民办养老机构发展研究——以四川省达州市为例

推进社会化养老,大力发展民办养老机构是各级政府为构建“老有所养、老有所乐”和谐社会的重要政策举措。然而民办养老机构的发展却存在着一些问题。为了加快其发展,政府可以采取以下措施：从思想上对其发展予以重视;进一步落实相关优惠政策,在资金上对其发展予以支持;构建专业的评估管理机构,提高管理水平;整合现有资源,提供教育培训,为其发展营造一个良好的环境。     

社会资本对民办养老机构运营绩效的影响研究

通过构建社会资本影响民办养老机构运营绩效的模型,运用结构方程来讨论社会资本对民办养老机构运营绩效的影响研究。实证分析表明:市场关系资本、社会关系资本和政府关系资本对民办养老机构运营绩效有直接影响,内部社会资本通过人力资本产生间接影响。     

民间资本参与社会养老服务提供的制度政策分析

我国人口老龄化发展速度加快,社会养老服务供需不平衡的矛盾凸显。机构养老的“补充”地位已经远远不能满足养老服务的实际需求。民间资本在市场需求和政府政策激励下,正越来越多地投入到社会养老服务提供中。但民间资本在参与养老服务提供的过程中面临一系列制度和政策方面的问题,影响了其参与养老服务提供的积极性。本文在对内蒙古部分民办养老机构实地调查的基础上,对相关问题进行了分析,并提出了一些对策和建议。     

民办非营利性养老机构护理人员供给困境与反思

护理人员是民办非营利性养老机构的核心资源,直接决定其服务能力与服务效果,影响其运行与发展。民办非营利性养老机构的护理人员供给还存在不少问题,主要表现在:数量不足、结构不优、素质不高、不够专业、流动频繁。其原因主要包括:薪酬福利待遇水平低,劳动强度大、条件差,人力资源管理机制不科学,护理人才培养体系不完善,护理人员的社会地位不高。应该从政府、机构、社会、个人等多个层面入手,改进民非养老机构的护理人员供给状况,提升其服务能力与服务效果。     

武汉市民办养老院发展现状调查及对策建议

随着中国老年人口的与日俱增,许多大中城市提前进入到老年化社会,建立健全社会福利网络,发展养老院产业成为迫切之需。文章通过对武汉市老年人口和民办养老院发展现状的调查分析,从养老政策、养老投资、养老规范和养老人才等方面提出相应的对策建议。     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.     

浅议金融机构的举证责任

金融纠纷案件是当事人以存单或进账单、对账单、存款合同、保险单、票据、证券等凭证为主要证据向人民法院提出诉讼的案件,对于不同种类金融纠纷的当事人的举证责任,我国现行的金融法律、法规及司法解释有不同的规定。由于金融机构的特殊法律地位,发生金融纠纷时存在有关当事人将最后偿付风险转移给金融机构承担的主观故意,在客观上会使金融机构难以提供相应的证据来对抗不法债权人的诉讼请求,而导致金融机构败诉。为此,对金融诉讼案件中金融机构的举证责任加以研究具有重要的实践意义。     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…