关于单位负责人作为本单位会计责任主体的思考

新修订的《会计法》已于今年7月1日正式实施了。为配合《会计法》的宣传落实，排解单位负责人的疑虚，试从单位负责人有哪些会计责任、为什么单位负责人是本单位会计责任主体、单位负责人应如何保证本单位会计工作和会计资料真实完整三方面谈谈个人的认识。     

2000年中国失业人口与失业率的特征分析

本文以国家统计局提供的第五次人口普查1‰抽样原始数据,对2000年我国失业人口和失业率进行分析,旨在了解失业人口的性别、年龄、失业类型、受教育程度、城乡与地区分布等结构特征,以及失业率在性别、年龄、受教育程度、城乡与地区等主要方面表现出来的特征.     

服务贸易中的商业存在与自然人流动——促进作用还是抑制作用?

政府在制订服务贸易政策时,往往忽略服务贸易提供模式之间存在的交互效应,从而导致贸易政策效果产生偏差。通过对服务贸易中的自然人流动与商业存在提供模式之间的替代性与互补性进行理论假设与分析,认为两者之间的关系应是以互补性为主,替代性为辅,实证结果证实了这一结论。结果表明,自然人流动提供模式的贸易额每增加1%,商业存在提供模式的贸易额将会增加0.533%。因此,在服务贸易自由化进程中,政府应放宽专业人员跨国流动的限制,以避免本国海外服务子公司竞争力水平的降低。     

ACTIVITY CHOICES OF INTERNALLY DISPLACED PERSONS AND RETURNEES: QUANTITATIVE SURVEY EVIDENCE FROM POST‐WAR NORTHERN UGANDA

We investigate post‐war economic activity choices of displaced and just‐returned individuals. In particular, the effect of living in an internally displaced persons camp on the choice of economic activities is analysed. Because individuals relocating away from camps may be different from those staying in them, a recursive bivariate probit procedure is used to control for selection on unobservables. The empirical procedure also relies on merging survey data with the micro‐level dataset on conflict events. This allows us to incorporate conflict in the framework, but also to use a bivariate probit procedure to control for endogeneity (selection of households out of camps). This work contributes to literature on household labour allocation and economics of conflict. Results show that residing in a camp has varied effects on the choice of economic activities. Individuals in camps may be more inclined than those who choose to return home, to engage in certain economic activities. One of the key lessons that could be drawn from this paper is that internally displaced persons may possess important livelihood skills that post‐conflict development interventions need to take advantage of, in order to fast‐track recovery.     

Current Human Resources Practices Affecting the Employment of Persons with Disabilities in Selected Toronto Hotels

Abstract

Due to the continuous growth of the hotel industry, Canada's highest employment rate since the 1980s boom, an aging labour pool, and shortages in talent across a range of key economic sectors, hotel organisations could face strong competition from other industries for skilled labour. In light of these potential labour shortages, persons with disabilities could represent an important under-utilised labour source for hotel organisations if the latter provide appropriate accommodating measurements and supporting human resources policies and programmes. This case study provides a snapshot of current human resource practices affecting the employment of persons with disabilities within a small number of Toronto hotels. The complexity of defining people with disabilities, the limitations of Canada's legal framework and the limited awareness, understanding, and communication between persons without a disability and people with a disability within the case study organisations seems to enforce a reactive approach. Changes and shifts in areas such as communication, awareness, and education might lead the participating hotel organisations to proactively recruit and integrate a highly motivated and committed group of employees. Despite the inability to generalize the findings across and to be representative of Canada's hotel industry, this study could be seen as a starting point for further research in the exploration of human resource practices and challenges affecting the employment of persons with disabilities in hotel organisations in Toronto and across Canada.     

残疾人发展权保障的理论体系与制度实践

从联合国《残疾人权利公约》到世界各国的宪法与专门法,残疾人发展权在法律层面被确定为残疾人群体享有的基本权利。法律规范和平等的政治参与为残疾人发展权的保障提供了规范依据,明确了残疾人发展权的价值内涵。在保障的具体途径上,社会保障为残疾人发展权保障提供康复与经济帮扶,无障碍支撑的保障为残疾人发展权保障创造完备的信息和设施环境,文化层面的氛围塑造和教育层面的融合理念为残疾人发展权的权利实现提供了路径,司法为残疾人发展权保障提供了程序与实体的支持。理论和实践表明,完善的发展权保障体系有助于实现残疾人平等、参与、共享社会生活并实现社会融合。我国也将不断充实和完善残疾人发展权保障的理论体系与制度实践,借鉴国际经验,实现"提升残疾人发展能力"的目标。     

城市商业银行股权结构与绩效关系及作用机制研究

中国城市商业银行的股权结构具有明显的地方政府直接或通过一致行动人参股的特点,研究这种股权结构与银行绩效之间的关系及其作用机制具有重要意义。本文以2006—2010年间我国非上市城市商业银行为样本,从样本银行网站和金融时报采集数据,设置虚拟变量,构建多元回归模型,实证分析了地方政府、地方融资平台与地方城市商业银行的股权结构、信贷结构、绩效关系及传导机制。本文认为,从短期看,地方城市商业银行背靠政府这一特殊股东,有利于保证其初始成长。但因为地方政府可能出于地方利益和官位升迁的特殊考虑,存在掏空地方城市商业银行的欲望和能力,因此从长期看,应当改变地方政府对城商行的控制局面。同时,要拓宽地方政府融资渠道,完善融资平台运行机制,保证融资平台的还款来源,控制地方金融风险。     

“Travel Tales”: an interpretive analysis of constraints and negotiations to pleasure travel as experienced by persons with physical disabilities

Travel personnel and tourism site managers are often ill prepared to assist travelers with disabilities. The purpose of this study was to expand the understanding of constraints to pleasure travel experienced and negotiation strategies employed by persons with physical disabilities. Comparative pattern analysis was used to systematically analyze narratives written by travelers with disabilities, resulting in the emergence of six intrapersonal, six interpersonal, and eight structural themes. Further examination suggested an interactive, rather than hierarchical, relationship between the themes. Including persons with disabilities at every stage of the travel provision process can help ensure improved services for all travelers.     

An exploration of HR policies and practices affecting the integration of persons with disabilities in the hotel industry in major Canadian tourism destinations

This study explores how and in which areas current HR practices affect the employment of persons with disabilities in hotel organisations in key tourist destinations across Canada. Despite few HR initiatives in some of the participating hotels, overall, no best HR practices in this area as described in other industry sectors could be found. The complexity of defining disabilities, the limited legal pressure and control of providing employment opportunities for persons with disabilities, and the limited awareness, understanding, and communication between employees with and without a disability seem to limit the attraction and integration of persons with disabilities. Further, managers’ preferences for aesthetic and self-presentation skills and a number of traditional hotel industry specific characteristics might hinder the recruitment of persons with disabilities. Employee selection criteria focusing on physical attractiveness and aesthetic skills need to be reviewed and realigned with ethical and non-discriminatory principles and guidelines. The development of a proactive strategy based on a sound business case, changes in areas such as communication and education, and closer cooperation with employment agencies could help hotels to demolish artificial barriers, stereotypes and perceptions of the employment of persons with disabilities.     

A World of Love 2008 Music Grand Ceremony

Under the guidance of the theme slogan of the 29th Olympic Games - One World One Dream, with dream, love and dedication as its theme, the 2008 Music Grand Ceremony ＆ 1000 People Charity Concert on 100 days cotmtdown to Paralympic Gamesis officiaily launched on December 22, 2007. The 2008 Music Grand Ceremony is sponsored by China Disabled Persons＇ Federation, and co-hosted by National Paralympic Committee of China,