基于SWOT分析的我国企业年金发展战略选择

企业年金作为养老保障体系中的第二支柱,是基本养老保险的重要补充.企业年金的发展关系到养老保险体制改革能否顺利进行,关系到整个国家经济的健康发展,也关系到人们退休后的生活水平及社会的和谐稳定.本文利用SWOT分析法,具体探讨我国企业年金发展的内部优势与劣势、外部机会与威胁,并提出了相应的战略对策.     

我国社会医疗保险制度改革的难点与对策

随着我国社会医疗保险制度改革的逐渐深入,一些深层次的问题和矛盾也日益凸现,医疗保险统筹基金入不敷出,基本医疗保险保障程度低、覆盖范围有限,单位参保积极性不高,保费筹集困难.针对我国社会医疗保险制度改革中存在的这些难点问题,本文提出了相应的对策建议.     

香山静宜园香山寺相地选址及布局 理法浅析

通过文献分析和实地调研，探索北京静宜园香山寺的历史沿革，分析其相地选址、建筑布局理法，并简述其艺术价值。香山寺坐落于“藏风聚气、背风向阳”的西山东坡山腰的脊线之上，在选址方面充分体现“得体合宜”之相地要领，巧妙地利用了自然的有利生态条件，满足了人居环境的基本需求。香山寺内建筑主要沿中轴布置，起承转合，形成颇具特色的“上宫下寺”的结构，错落的佛殿与自然完美融合，在景观营造方面颇具艺术性。     

Employment and absenteeism in working-age persons with multiple sclerosis

Aims: To better understand the impact of the clinical course of multiple sclerosis (MS) and disability on employment, absenteeism, and related factors.

Materials and methods: This study included respondents to the North American Research Committee on Multiple Sclerosis Registry spring 2015 update survey who were US or Canadian residents, aged 18–65 years and reported having relapsing-remitting MS (RRMS), secondary progressive MS (SPMS), or primary progressive MS (PPMS). The RRMS and SPMS participants were combined to form the relapsing-onset MS (RMS) group and compared with the PPMS group regarding employment status, absenteeism, and disability. Multivariable logistic regression was used to examine the relationship between employment-related outcomes and factors that may affect these relationships.

Results: Of the 8004 survey respondents, 5887 (73.6%) were 18–65 years of age. The PPMS group (n?=?344) had a higher proportion of males and older mean age at the time of the survey and at time of diagnosis than the RMS group (n?=?4829). Female sex, age, age at diagnosis, cognitive and hand function impairment, fatigue, higher disability levels, ≥3 comorbidities, and a diagnosis of PPMS were associated with not working. After adjustment for disability, the employed PPMS sub-group reported similar levels of absenteeism to the employed RMS sub-group.

Limitations: Limitations of the study include self-report of information and the possibility that participants may not fully represent the working-age MS population.

Conclusions: In MS, employment status and absenteeism are negatively affected by disability, cognitive impairment, and fatigue. These findings underscore the need for therapies that prevent disability progression and other symptoms that negatively affect productivity in persons with MS to enable them to persist in the workforce.     

企业流程管理对政府管理的启示

企业流程管理在企业发展实践中取得了成功。面对我国政府管理中传统科层制造成的弊端，企业和政府在活动方式上的相似性，使政府管理能够从企业流程管理的性质方面得到几点启示。     

简快身心积极疗法的理论基础及其逻辑关系之剖析

简快身心积极疗法在发展过程中,不拘泥于学术学派的束缚,系统整合了当前国内外各种实用有效的治疗技术,因其简洁快速、实用有效的临床辅导效果而独树一帜。本文尝试系统梳理简快身心积极疗法的理论基础,挖掘其内在逻辑关系,剖析其简快有效的原因所在。     

Innovation for Inclusive Business: Intrapreneurial Bricolage in Multinational Corporations

It is often argued that multinational corporations (MNCs) are in a unique position to innovate business models that can help to alleviate poverty. This empirical study into intra‐organizational aspects of pro‐poor business innovation in two MNCs suggests, however, that certain elements of their management frameworks – such as short‐term profit interests, business unit based incentive structures, and uncertainty avoidance – may turn into obstacles that prevent MNCs from reaching their full potential in this respect. We introduce the concept of intrapreneurial bricolage to show how middle manager innovators may promote pro‐poor business models despite these obstacles. We define intrapreneurial bricolage as entrepreneurial activity within a large organization characterized by creative bundling of scarce resources, and illustrate empirically how it helps innovators to overcome organizational constraints and to mobilize internal and external resources. Our findings imply that intrapreneurial bricolage may be of fundamental importance in MNC innovation for inclusive business. In addition to the field of inclusive business, this study has implications for the study of bricolage in large organizations and social intrapreneurship, as well for managerial practice around innovation for inclusive business.     

公平关切下闭环供应链差别定价决策

针对零售商和第三方回收商具有公平关切的情形,研究由制造商主导的三级供应链成员及整个系统的差别定价最优决策。分析了零售商以及第三方回收商公平中性和公平关切两种情形的决策模型。研究发现:零售商以及第三方回收商的公平关切行为最终会造成各自利润的损失,并且对整条供应链利润也是不利的,而这样的公平关切行为对制造商来说却是有利的。同时当公平关切程度较弱时,对整条闭环供应链系统是不利的;而当公平关切程度较强时,对整条闭环供应链系统是有利的。     

The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items

Review of Accounting Studies - We document that the initiation of audit committee interlocks is associated with contagion in reported special items. We argue that this is, in part, attributable to...