施工组织设计对工程造价的影响分析

施工组织设计作为项目管理的规划文件,提出工程施工中进度控制,质量控制、成本控制、安全控制、现场控制、各项生产要素管理的目标及组织措施。它既解决施工技术问题,又指导施工全过程,同时也体现了经济效益。施工组织设计的好坏直接影响了工程造价的控制,因此如何更好地控制工程造价一直成为理论界的一大难题。     

海南居民对国际旅游岛政策影响的感知及态度

旅游目的地社区居民对于旅游影响的感知及态度一直是旅游地理学研究的热点议题。然而,国内外学界鲜有关注旅游地居民对于重大旅游政策影响的感知及态度。国际旅游岛政策实施将对包括海南居民在内的利益攸关者产生重要且深远的影响。文章研究发现：1）海南居民对于国际旅游岛政策普遍持积极态度,但对该政策内容的实际认知程度较低;2）现阶段海南居民对于国际旅游岛政策的影响较为乐观,而对于该政策的风险感知较弱;3）尽管海南居民普遍热衷于彩票等博彩娱乐活动,然而,对于即将在海南试水的博彩旅游项目大部分持较为消极和反对的态度,性别、户口、年龄、居住时间、月收入水平和职业等因素均显著影响其对博彩旅游发展的态度;4）社会交换理论可以被用来解释居民对于重大旅游政策影响的感知及态度,居民对于该政策的积极影响感知越强烈,越倾向于支持该政策。未来随着国际旅游岛政策负面影响逐渐显现,海南居民对于该政策的态度可能会出现分化。     

政治资源、独立审计需求与市场评价——来自中国民营上市公司的经验证据

文章从民营企业家政治资源的专用性角度出发,探究了民营企业对高质量审计需求的形成动因,以及可能需要的条件。实证结果发现,民营企业家具有政治资源的公司更倾向于聘请大型事务所进行审计,这种动机在市场化进程较快、法治水平较高的地区更为显著。进一步,在控制自选择的内生性问题后,大型事务所对此类公司出具了更清洁的审计意见,也抑制了其财务报告的盈余管理程度,提升了外部投资者对此类公司的正面评价,在法治水平较高的地区,这种正面评价越显著。     

The impact of AACSB accreditation: A multiple case study of Canadian university business schools

Over the last two decades there has been a significant increase in the number of university business schools seeking accreditation from the Association to Advance Collegiate Schools of Business (AACSB International). Despite this remarkable growth there has been limited empirical research on this phenomenon. Using a qualitative multiple case study approach, this research explores the impact of accreditation on four Canadian university business schools. Participants reported seven main effects, with the most important being enhanced reputation, leverage for change, increased management efficiencies, and focus on research. These impacts were influenced by the context in which accreditation took place. Environmental uncertainty as a contextual dimension is discussed. Copyright © 2013 ASAC. Published by John Wiley & Sons, Ltd.     

Budget impact model of tobramycin inhalation solution for treatment of Pseudomonas aeruginosa in cystic fibrosis patients

Abstract

Background:

Pseudomonas aeruginosa (PA) is the most common airway pathogen in cystic fibrosis (CF) patients. The objective of this analysis was to determine the costs of managing PA infection in CF patients with a chronic regimen of tobramycin inhalation solution (TIS).

Methods:

A budget impact model of CF patients was developed to evaluate the costs of TIS from a US managed-care organization (MCO) perspective. The Microsoft Excel model compared TIS treatment plus standard care with standard care alone over a 4-year time horizon and included the cost of drugs, medical care, and annual probabilities of hospitalization and IV anti-pseudomonal (anti-PA) antibiotics administration.

Results:

For an MCO with 5,000,000 members, 389 members 6 years of age or older were estimated to have CF, and 218 (56%) had PA infection. Assuming that use of TIS increased from 20% to 25%, the 1-year budget increased $231,251 or from $0.049 to $0.053 per member per month (PMPM). The net drug budget increase was $243,919, while medical costs associated with exacerbation management decreased $12,669 over the first year. Increasing utilization of TIS, from 20% to 40% over 4 years resulted in an incremental overall budget increase of $925,002, a 3% decrease in hospitalizations, and a 4% decrease in administrations of IV anti-PA antibiotics. These reductions translated to a medical care cost saving of $50,676 over 4 years. Limitations of this study include that the clinical data for the model are from clinical trials conducted in 1996 and the estimation of TIS use for CF patients with chronic PA infections can be impacted by TIS adherence.

Conclusion:

Model results suggest that increasing the use of TIS decreases medical care costs due to decreased hospital admissions and the use of IV anti-PA antibiotics at the expense of higher drug costs.     

中国股票市场再融资监管规则变迁的制度经济分析

中国证监会一直试图通过再融资规则的改变来调控上市公司行为，实现市场的有序发展。配股、增发以及可转换债券等途径的创设及其准入门槛的“宽紧”调整成为中国再融资监管的核心。以额度分配为核心的证券发行制度决定了1999年之前的再融资监管规则的整体架构，而当核准制实施后，市场化规则的引入尽管强化了外部约束，但股权分置制度的存在一度使再融资监管陷入困境。当股权分置改革初步完成后，危机驱动的信贷扩张迫使监管当局重新设计再融资监管架构，在净资产收益率要求基础上引入了现金股利分配要求。中国现行再融资规则带有明显的过渡性，应在未来重新定位。     

Impact of public involvement in research on quality of life and society: a case study of research career trajectories

This case study illustrates the research career trajectory of two lay researchers after they joined a Big Lottery funded study to explore loneliness and isolation among older people living in a town in the north of England, UK. The two lay researchers were of pensionable age themselves and engaged in all aspects of the research process as full members of the research team. Following research methods training and their substantive input into study design, they engaged fully in an approach of peer‐interviewing of other older adults as the main study method. Following this initial exposure to undertaking research, these exemplars of public involvement in research went on to be involved in other research as co‐researchers at a local and national level. Initially the paper sets out the lay researchers' personal backgrounds and expectations from involvement in research. The impact of their involvement in research on their quality of life and that of their community is presented. Latterly, the societal impact of the lay researcher's involvement is examined. The difference they made to the initial study design and conduct is described first followed by their development as substantial research resources for other studies and community initiatives. Overall the impact of these lay researchers has been significant and the paper provides an example of how involvement in research can impact on individuals and communities to great effect.     

The effect of institutional isomorphic pressure on the internationalization of firms in an emerging economy: evidence from China

This study uses institutional theory to explore the driving force for internationalization of firms in emerging economies. It posits that the internationalization practices of firms are driven not only by efficiency consideration, but also by the desire to conform to institutional isomorphic pressures exerted by the social environment. The impact of three types of institutional isomorphic pressures – coercive pressure, mimetic pressure and normative pressure – on the intensity of internationalization is investigated. Analysis using survey data collected from 174 Chinese firms shows that all three institutional pressures have positive and significant effects on the intensity of internationalization. We also examine the interaction between institutional pressure and firm capability. Results suggest that firm capabilities enhance the effect of coercive pressure on internationalization, and weaken the effect of normative pressure on internationalization.     

Comment on Articles by Green,Loescher, and d’Arge and Wilen

Despite unprecedented lender-of-last-resort efforts by the Federal Reserve and the Treasury Department, the U.S. economy continues to be plagued by high levels of unemployment and foreclosures. Although several proposals to address these problems have been developed, their reactive nature limits their potential effectiveness. This paper describes how combining an employer-of-last-resort program with Treasury-financed mortgage mitigation initiatives could enhance economic stabilization.     

Evaluating Journal Quality: Beyond “Expert” Journal Assessments in the IS Discipline

Assessing the relative stature of journals devoted to the information systems (IS) discipline is an important issue for IS scholars and those who evaluate them. Even though journal assessment results are often dubiously applied by those making hiring, promotion, and merit decisions, the fact that they are so often a major ingredient in these decisions demands that we understand underlying journal assessment processes. Beyond processes involving the opinions of various “experts,” we here examine how IS journals can be evaluated based on overt behaviors of crowds of IS scholars. These behaviors are revealed preferences, in contrast to stated preferences found in opinions. Two classes of objective journal assessments are studied: impact measures and power measures. Among the former, we find that so-called journal impact factors are problematic, rendering their meaningfulness in evaluating journal stature highly suspect. Another kind of impact measure, the H-index, is found to be a more straightforward way to gauge journal impact. Two power measures for assessing IS journal stature are examined: publishing intensity and publishing breadth. The stature of IS journals according to each of the impact measures and power measures is determined. A comparison of the results shows that a small group of four or five IS journals are repeatedly found at the top across multiple objective assessment approaches. To account for both the consumption and production of IS research, it is suggested that a combined use of impact and power measures be employed in exercises aimed at evaluating relative statures of journals devoted to IS research.