Funeral Price Disclosure in an Urban Market

During telephone interviews in which funeral directors were asked to provide the least expensive option for a fixed list of services, substantial price dispersion among providers was found. Prospective customers were quoted higher prices than were quoted to consumer researchers. The cost of cremation was one-fifth that of earth burial, and cemetery charges amounted to more than one-half of earth burial costs. A memorial society member was quoted lower prices than were available to private customers of the same firm, and lower prices in relation to other funeral providers. These surveys were supported in an examination of actual funeral bills for memorial society members.     

The Economic Burden of Health Care,Funeral, and Burial Expenditures at the End of Life

Research suggests that widows and wodowers experience substantial economic vulnerability. Using nationally representative data from the Consumer Expenditure Surveys 1980–2000, we describe pre‐widowhood shifts in medical and funeral/burial expenditures and discuss how these changes may affect post‐widowhood economic well‐being. Our analyses suggest that funeral/burial and medical expenditures, when combined, typically constitute a 63.1% income share for recently widowed households. Discussion focuses on what role consumer educators can play in helping families better manage end‐of‐life expenditures.     

Becoming a tree when I will be dead? Why not! Generation X,Y and Z,and innovative green death practices

Within the theoretical field of ethical consumption, the study focuses on consumer behavior and innovative green death practices. While scarcely investigated in the marketing and consumer behavior research domains, at least four main reasons spur to consider the funeral industry as an interesting subject of enquiry: i) the sector boasts of a significant economic relevance; ii) it is extremely impactful from an environmental and social point of view; iii) it is witnessing interesting innovative processes in the direction of social and environmental sustainability; iv) consumer movements are rising all over the world asking for more sustainable death practices. Thus, adopting an augmented version of the theory of planned behavior (TPB), which includes individuals’ environmentally responsible consumption, and egoistic and altruistic environmental concern, the study investigates behavioral intention to adopt innovative green death practices (a green funeral) of people belonging to three different generations: X, Y, and Z. A purposive sample of 627 Italian people participated in an online the survey. Collected data were analyzed adopting an ordinal logit model. The results confirm the TPB predictive power also in the field of green funeral behavioral intention. Furthermore, environmentally responsible consumption and environmental concern – even though only in its altruistic component – positively influence behavioral intention, and generation exerts a moderating effect among the examined constructs. Overall, the research attempts to enrich the literature on ethical consumption by exploring the underinvestigated phenomenon of buying behavior of unsought and end-of-life products, that of green funerals, and provide managerial recommendations to funeral service sellers.     

《京华烟云》中蕴含婚丧文化的传译因素——以解构主义探析

《京华烟云》是林语堂“对外讲中”的一部优秀作品,婚丧文化是其介绍中国传统文化的重要组成部分。以风俗文化视角,结合解构主义的翻译观,探析了《京华烟云》中蕴含的婚丧文化的传译因素。     

Consumer Awareness of the Legal Obligations of Funeral Providers

The results from a consumer survey that examined consumer knowledge of some parameters of the Funeral Rule are presented. Currently, all funeral home activities are regulated under the Funeral Industry Practices Rule of the Federal Trade Commission. The rule is premised on the assumption that it is difficult for consumers to make careful, informed purchase decisions in at‐need situations because of emotional stress, time pressure, and lack of familiarity with available goods and services. However, limited research has assessed how much consumers know about the legal obligations of funeral providers as provided for by the Funeral Rule. Implications for consumer protection and policy are discussed.     

A Community Survey of Purchase Experiences of Older Consumers

A telephone survey was conducted which examined recent purchase experiences for 282 older consumers residing in a midwestern academic community. The types of purchases studied were eyeglasses, funeral services, hearing aids, home appliance repair services, home repair services, and nursing home care. Generally high satisfaction levels were reported for these purchases. A tendency on the part of the respondents to draw upon past knowledge and experience in making their purchase decisions was found. A procedural caution is noted in the interpretation of social survey data on local consumer services.     

The Death Care Industry: A Review of Regulatory and Consumer Issues

Although virtually every person in the United States will purchase or consume a funeral‐related product or service, relatively little is understood about the processes a consumer undertakes in making these expensive decisions in stressful circumstances. Regulation of the industry has been contentious from the outset, and there have been numerous questions as to regulatory effectiveness. This article outlines and discusses issues related to the death care industry with particular attention to consumer interests.     

关于公共行政人员的行政伦理失范

转轨时期我国公共行政人员的行政伦理失范现象严重。这不仅与行政体制、行政人员等内部因素有关,还与封建思想、西方腐朽思想、法规不完善等外部因素相连。要解决行政伦理失范的问题,必须加快行政体制改革,加快行政伦理立法,加强群众监督,加强思想教育。     

A Hong Kong view of offensive advertising

Considerable research has been conducted on offensive advertising in Western countries. However, not much is known about consumers' views of offensive advertising in an Asian context. This research, which was conducted in Hong Kong, aimed at identifying what product/service advertisements consumers find offensive, what executional styles consumers find offensive, consumers' tolerance of offensive advertisements in different media and the effects of offensive advertisements on consumers' purchase intentions. The results from a survey of 200 consumers showed that chat-line services and funeral services were considered the most offensive products or services to be advertised. When looking at the manner of advertising, sexist themes, indecent language and nudity were found to be the major reasons for the respondents finding advertisements offensive. In general, direct mail was considered to be a medium that prompts lower tolerance by consumers to potentially offensive advertisements while men and women's magazines were considered to be media that prompt higher tolerance to potentially offensive advertisements. Finally, it was found that levels of advertising offensiveness had an effect on purchase intentions.     

土地政策参与宏观调控的空间经济运行机制研究

土地政策参与宏观经济调控是当前我国社会经济发展中的一个重大理论和实践创新。长期以来,我国土地政策参与宏观经济调控的研究主要是过多地侧重于实践,缺乏相关基础理论研究。实施宏观经济调控手段,必须立足于社会整体而不是个别,必须追求全局的稳定协调发展而不计较局部的利弊得失。通过紧缩或松动＂地根＂配合＂银根＂政策,可为经济发展起到更好地调控效果。土地政策可以直接调控土地总供给和总需求的平衡,从而调控经济增长;土地政策可以促进产业结构优化和升级;土地政策是调控经济布局的重要手段之一。     

会计目标对会计信息质量的影响分析

我国在确定会计目标及会计信息质量特征时应结合我国实际情况,充分考虑会计目标对会计质量的影响及信息使用者对会计信息的要求,认真研究受托责任观和决策有用观的优点和局限性.协调会计信息的可靠性和相关性,在不同的情况下对可靠性和相关性要有不同的侧重,但不可片面强调一方而否定另一方.     

我国粮食供应链问题研究

当前我国粮食生产规模化水平低,产业化水平低,农民进入市场组织化程度低,粮食生产比较利益低,农业投资严重不足;粮食企业规模偏小,粮食深加工水平偏低,市场不健全,部门分割、地区封锁严重,粮食流通不畅;政府监管干预成效不大,对市场的引导作用有待加强。文章提出,政府必须调整粮食行政管理体制,基于粮食供应链行使管理与调控职能;完善农业管理的法律体系,改革粮食管理制度,建立综合高效的行政管理体制;完善粮食供应链信息网络,逐步建立粮食产量和产能调控机制;加强对粮食种植大户与龙头企业的扶持力度,培育平等合格的粮食市场主体,促进农业中介组织的发展。     

社会主义新农村建设的五大误区

社会主义新农村建设理论是和谐社会理论的重要组成部分,推进新农村建设是一项长期而繁重的历史任务,必须坚持以发展农村经济为中心,进一步解放和发展农村生产力,促进粮食稳定发展、农民持续增收;必须坚持农村基本经营制度,尊重农民的主体地位,不断创新农村体制机制;必须坚持以人为本,着力解决农民生产生活中最迫切的实际问题,切实让农民得到实惠;必须坚持科学规划,实行因地制宜、分类指导,有计划有步骤有重点地逐步推进;必须坚持发挥各方面积极性,依靠农民辛勤劳动、国家扶持和社会力量的广泛参与,使新农村建设成为全党全社会的共同行动。     

按照十八大要求加快财税体制改革完善公共财政体系

十六大以来我国财税体制改革取得重大进展,公共财政支出管理改革取得了很大成就。十八大报告对当前及今后一个时期加快财税体制改革、完善公共财政体系提出了明确要求。加快完善公共财政体系,必须建立健全财力与事权相匹配的财税体制;进一步完善预算体系与预算管理体系;加大支出结构的调整;加快完善税收制度。同时,要深入探讨开征环境保护税。     

我国幼稚产业发展政策与贸易政策的协调研究

产业政策传统上被认为是一国内部的宏观经济管理政策,但是在世贸组织框架下产业政策已经受到世贸组织多边贸易政策体系的严格约束。我国汽车产业政策案的发生使我国对幼稚产业的促进政策不得不面临诸如世贸组织基本原则及例外、TRIMs协定等诸多方面的检验。以汽车产业为例,我国幼稚产业的发展政策必须考虑贸易政策的协调作用,必须研究和灵活运用世贸组织规则。     

Increasing Intellectual Bandwidth: Generating Value from Intellectual Capital with Information Technology

An organization's Intellectual Bandwidth (IB) is its capacity to transform External Domain Knowledge (EDK) into Intellectual Capital (IC), and to convert IC into Applied Knowledge (AK), from which a task team can create value. An organization's IB is an upper boundary on its ability to solve complex problems. To create value, members of an organization must search for knowledge, share it, and, bring it to bear on the issue at hand. The Intellectual Bandwidth of an organization must therefore be, to a certain extent, a function of the ability of its members to access data, information, and knowledge that is relevant in the context of the task at hand in order to understand the causes and consequences of their problem. They must reason about possible solutions and their potential consequences. Throughout the task they must communicate with other stakeholders and subject matter experts as they make a joint effort toward their goal. This paper develops a model of IB based on these and other concepts. It posits that IB is the product of a Hierarchy of Understanding and a Hierarchy of Collaboration. The paper suggests that the model may be useful for analyzing and deploying IT in ways that reduce the cognitive load of bringing EDK and IC to bear on the task at hand. Future research must focus on refining and validating constructs and developing measures of IB, and using those measures to find ways to increase the value derived from EDK and IC.     

浅谈电子化政府

随着信息化时代的到来,基于网络技术的电子政府应运而生。我国政府也紧随趋势,致力于电子化政府的建设。我国的电子化政府在具体实施和发展过程中,要在信息公开的基础上,与现代行政改革相结合,不仅要着重加强网络信息技术的建设,也要着重健全相关法律法规,提高公务员素质。     

国家审计职业化程度分析

审计机关要有效履行《宪法》和法律赋予的监督职责,切实发挥监督作用,必须推进审计职业化。文章按照职业化的特点,分析了目前我国国家审计的职业化程度。指出了进一步完善国家审计职业化水平的若干建议。     

So,you want to be an entrepreneur? Lessons from the Entrepreneurship Bootcamp for Veterans with Disabilities

Based on helping dozens of military veterans refine their ideas for starting a business, we identify and discuss a series of potential pitfalls that aspiring entrepreneurs—veterans and civilians alike—must avoid in order to be successful. Potential entrepreneurs must not confuse the pursuit of hobbies and self-employment with the act of creating a business. People who wish to build a business around public speaking or consulting need to firmly establish why customers should be willing to pay for their advice. Individuals that seek to develop a new non-profit organization must have a viable value proposition even though they are not pursing a profit motive. Overall, the entrepreneurial ventures that are most likely to succeed are those that (1) are based on a sustainable business model, (2) leverage the entrepreneur's unique experiences and attributes, and (3) are built around a process or system that enables the venture to prosper even if the entrepreneur leaves the venture.     

“法院财政独立”从何入手:基于实证检验的政策建议

法院独立以实现公正、效率为宗旨 ,而不是为了独立而独立。作为一种实现司法公正的手段 ,法院独立只能是相对的 ,它必须符合一国的政治、经济制度 ;各级法院也必须对人民负责 ,受人民监督。针对目前司法学界提出的“法院财政独立”主张 ,本文将通过经验分析 ,对我国法院财政独立假设的有效性进行实证检验 ,在此基础上 ,提出相应的政策改革建议。