‘Passionate and professional’: reconciling logics in public service accounting

In order to deliver public value, the UK government sought to build relationships and connect ‘the public’ with public servants (including back-office workers), but with what effect? Drawing on interviews with public service accountants, the authors found that how these accountants conceptualized ‘the public’—as society or people—shaped whether public value was considered as a monetary or moral concept. Accountants who regarded the public as people spoke of an improper level of involvement and struggled to maintain their professionalism.     

Measuring Labour Services: Quality‐Adjusting the Entry and Exit of Workers

Many statistical agencies use the sum of hours worked when measuring labour services. This implies that all workers provide work of equal quality. Various indices for adjusting for labour quality have been employed in a large body of literature. However, this literature has not yet addressed the issue of how to quality‐adjust the impact of workers entering and exiting the labour market. We outline a theoretical framework for dealing with quality adjustment of labour services caused by workers entering and exiting employment. To illustrate the theoretical framework, we use the case of Norway in the period 1997–2013. The impact on labour services due to our quality adjustment of net entry is found to be cyclical. While the adjustment for the quality of net entry amounts to about −0.3 percentage points annually during expansions, it is offset by about the same magnitude during contractions.     

Altruism and egoism in investment decisions

We provide survey evidence that personal values have an impact on individual investment decisions, in particular preferences for socially responsible investing. Our findings show that there is a positive link between altruistic values and the relative importance of social responsibility. This effect is stronger when individuals believe that they can make a positive social or environmental impact with their investments, or when they feel morally obliged to invest responsibly. If altruistic individuals associate responsible investments with higher returns, it decreases their motivation to invest responsibly. Egoistic values are negatively associated with the decision to invest responsibly, unless individuals associate responsible investing with higher returns.     

高职院校老年服务与管理专业晨练模式改革探析——以老年福祉学院为例

晨练作为高职院校体育工作的重要内容,是学生日常行为规范养成、良好道德品质与纪律规范形成的重要措施之一。本文通过对现有晨练项目的问卷调查,分析老年服务与管理专业学生对晨练项目的态度,试图探索符合专业发展、灵活多样的晨练形式,以满足学生发展需求。     

Tourism at Costalegre,Mexico: An ecosystem services-based exploration of current challenges and alternative futures

Tourism, as all human activities, is dependent on the natural environment and its respective ecosystem services (ES). Different user groups manage and consume these touristic ES differently, resulting in discrepancies and potential conflicts. Despite the urgency to find inclusive local approaches for sustainable development, tourism studies still analyze socio-economic and ecological impacts separately and lack integrated social–ecological approaches to improve foresight in tourism planning. Based on a growing concern regarding the future of Costalegre on the Jalisco coast of Western Mexico, we analyze through interviews, surveys, and participant observation the dependence of tourism on specific ecosystem services and conduct a scenario analysis which shows present and future implications for the social–ecological system. Furthermore, this analysis shows in detail how different scenarios change ES provision and people's livelihoods. Key findings include identifying freshwater provision and cultural ES as the most important touristic ES. At a regional scale, peasants in ejidos are the main ES stewards, whereas high-class tourism facilities constitute important local stewards. Benefits, mainly access to freshwater and the beach, are unequally distributed, provoking conflicts among different ES user groups that may escalate in the near future. Improved communication between all user groups and strengthening of key political actors seem to be the most immediate recommendations to ensure the long term sustainability of this particular region. This work may contribute to improved planning and decision-making as our ES based scenarios are a first step to integrate social–ecological knowledge into improved decision-making. At a local scale, the study reveals the most likely future development options and their social and ecological consequences. It could also serve as a baseline for informed policy making.     

Do offline and online go hand in hand? Cross-channel and synergy effects of direct mailing and display advertising

Despite the rise of digital, direct mailing as a marketing communication tool remains relevant and widely applied in practice. Nevertheless, research into the effectiveness of direct mailing in the online environment is scant. Key questions that remain entail how direct mails affect different online and offline consumer activity metrics throughout the purchase funnel and how they interact with digital marketing communication tools. The current paper, therefore, investigates these two questions by conducting two studies. First, we focus on the effect of direct mailing on zip-code level upper, middle, and lower funnel performance metrics over time by analyzing quasi-experimental data from a large European insurance firm. The results reveal that direct mailing significantly influences consumer activity metrics in the online channel (i.e., online search and clicking behavior), in support of cross-channel effects of direct mailing. Moreover, direct mailing is shown to be effective throughout the purchase funnel, both directly and indirectly, with a positive net sales effect. Second, we study the joint effect of direct mailing and display advertising by analyzing field experiment data from the same insurance firm. The results show positive synergy between direct mailing and display advertising. Therefore, despite the rise of digital, direct mailing still serves as an effective marketing tool, both by itself and in combination with digital marketing.     

Theoretical analysis and model design of search for ecological conservation redlines based on the sensitivity assessment of ecosystem services

Most small-scale social economies are characterised by their deficiency, lack, and/or difficulty in matching natural data. Against this backdrop, this paper builds a relatively uniform theoretical framework and designs a more economical and objective method for demarcating ecological conservation redlines (ECR) based on sensitivity assessment of ecosystem services. The results show that the sensitivity assessment model designed in this study can identify sensitive zones effectively, and that the ECR in Hubei Province are well within the sensitive zones so identified. The delimited areas based on the sensitive assessment of ecosystem services have great similarities (95%) with the actual ECR areas in Hubei Province. The most ecologically important functional zones (EIFZ) can also be identified using the regional ecological sensitivity coefficient. When the threshold of EIFZ is set higher, the probability that it falls within the ecologically sensitive areas is greater and the ECR delimited by the method proposed in this study will be more reliable. Theoretically, the delimitation of ECR can be inserted at any evaluation level with a grid resolution higher than that of the land use data, which can be used as a supplement to the ECR delimitation method in ecology or geography.     

陕北地区土地利用及景观格局变化对生态服务价值的影响*——基于退耕还林（草）背景

［目的］通过揭示退耕还林（草）工程背景下陕北地区近25年生态系统服务价值的演变规律，旨在为陕北地区的土地利用规划及新一轮退耕还林（草）政策的推进提供参考。［方法］以生态环境脆弱的陕北地区为研究对象，基于1990年、2000年、2015年3期的土地利用变化数据，以退耕还林（草）政策的实施为节点，利用土地转移矩阵、景观格局指数、生态服务价值损益表等方法对陕北地区的土地利用情况、景观格局演变以及生态服务价值的变化进行分析，借助相关性系数对土地利用类型、景观格局及生态服务价值之间的关系进行了定量研究。［结果］（1）草地、耕地和林地是陕北地区最主要的土地利用类型，耕地面积减少，林草地面积持续增加且增速加快。（2）近25年，陕北地区景观格局的连接性和通达性降低，景观格局主要呈破碎化发展趋势。研究区各景观类型的破碎化程度增大，空间异质性增加，草地是该地区的优势景观类型。（3）陕北地区1990年、2000年和2015年各类生态系统提供的总生态服务价值分别为38919亿元、39431亿元和40622亿元，退耕还林（草）前年均增长率为1396%，退耕还林（草）后这一比率增加至5622%。［结论］受退耕还林（草）政策的影响，陕北地区土地利用类型和土地景观格局的变化均对生态系统服务价值有显著的影响，但是不同的景观指数对生态系统服务价值的影响程度和趋势不同，水域和林草地面积对生态系统服务价值呈正相关，未利用地和城乡建设用地面积对生态系统服务价值呈负相关。     

大陆学生赴台学习服务与规范管理研究

本文从赴台学生服务与管理的重要意义入手,结合大陆学生赴台学习服务与管理现状,分析持续完善赴台学生服务与管理的措施、方法。