医疗护理服务可及性对居家老人照料服务选择的影响研究——基于北京市的实证研究

利用课题组2018年在北京市的抽样调查数据,运用Logistic回归方法考察医疗护理服务可及性对居家老人照料服务选择的影响。结果发现,医疗护理服务的便捷性、可支付性与老人照料服务的选择显著相关。住所附近有医疗卫生机构、有提供上门护理服务的机构或是与家庭医生签约的老人,更倾向于选择社会照料服务;支付能力对照料服务的选择呈现"U"型效应:家庭支付能力较强或者经济自评相对不足的老人更倾向于选择社会照料服务。应通过优化医疗护理资源布局、建立并完善社会照料服务的价格机制等措施,推进高效、可持续的社会照料服务体系的构建。     

HIS中的未来核心——客户关怀系统

将在企业应用中较为成熟的客户关系管理(CRM)的概念引入医院信息管理中。在HIS系统结构层和实施层上体现“以客户为中心”的思想,阐述了客户关怀系统的基本构架。对如何在HIS中建立客户关怀系统和客户关怀系统的未来的主要发展方向提出了几点意见。随着我国医院信息化的投入水平和医疗卫生服务质量的不断提高,客户关怀系统在未来将成为医院信息系统的核心组成。     

POCT在出入境检验检疫中的应用

概述了即时检验的发展,在出入境检验检疫的应用范围、存在的问题以及质量管理和对未来的展望,旨在阐述即时检验在出入境检验检疫中的应用价值。     

The impact of self-construal and message frame valence on reactance: a cross-cultural study in charity advertising

In the context of charity advertising, this two-study design project aims to contribute at the intersection of three literatures: psychological reactance theory (PRT), messaging framing, and self-construal theory. Using a survey with student samples from the US and China, Study 1 demonstrated that self-construal affected reactance, such that independent self-construal was more associated with reactance. Further, it outperformed cultural background in predicting reactance. People with predominantly interdependent self-construals showed higher intention to purchase a product with social causes. Study 2 was a 2 (framing: gain vs. loss)?×?2 (self-construal: independent vs. interdependent) between-subjects experiment using a non-student sample in the US results on the associations between self-construal and reactance and the intent to donate were consistent with findings of Study 1. Study 2 also indicated that compared to gain-framed appeals, using loss-framed appeals in charity advertising generated more reactance, the gap was more pronounced among individuals with relatively higher interdependent self-construals (i.e. moderate and high levels of interdependent-independent self-construal). This project offers important theoretical and applied implications and provides a robust avenue for future research. Limitations were also outlined.     

International Debt Shifting: The Value-Maximizing Mix of Internal and External Debt

Abstract

We study the capital structure of multinationals and expand previous theory by incorporating international debt tax shield effects from both internal and external capital markets. We show that: (i) multinationals’ firm value is maximized if both internal and external debt are used to save tax; (ii) the use of internal and external debt is independent of each other; and (iii) multinationals have a tax advantage over domestic firms, which cannot shift debt across international borders. We test our model using a large panel of German multinationals and find that internal and external debt shifting are of about equal importance.     

美国医疗保障制度现状、问题与改革

美国的医疗保障体制是以私人商业医疗保险为主,由公共部门、私人部门和非营利性组织共同构成的,是全世界最复杂的医保体系。长期以来,美国的医疗体制因其高投入低产出———不覆盖全体国民、医疗保健可及性差以及制度缺乏公平性而为人垢病。因此,扩大医保的覆盖率和遏制费用飞涨成为医改主攻方向,美国政府和保险组织进行了一系列诸如管理保健和按病种付费等宏、微观的尝试和改革。从中我们可以得到一些对中国医疗体制改革有益的启示。     

Debt Literacy and Debt Literacy Self‐Assessment: The Case of Poland

It is well documented that financial literacy is at best moderate around the world and that the cost of ignorance in this field may be high on both microeconomic and macroeconomic levels. We surveyed a representative sample of Poles to measure their debt literacy—a little‐studied aspect of financial literacy—and therefore obtain insight into the factors predicting it. Our study evidenced low levels of debt literacy and its overestimation by respondents in their self‐reports. We also confirmed some of the patterns found in former studies, including the gender gap and a positive relationship between the level of educational attainment and debt literacy. Finally, our examination provides compelling outcomes with regard to the segmentation of the sample on the basis of objective and subjective debt literacy scores. They show large heterogeneity of debt literacy and thus confirm the need for far‐reaching customization of debt‐oriented education.     

对未来中国养老照护需求的估计

应对人口老龄化国家战略将中期目标定位在2035年、长期目标定位在2050年,从现在开始到2050年只有30年的时间。应对人口老龄化中长期规划的落脚点应该放到老年人身上,目标是解决好老年人的养老问题,并围绕这一目标制定相应的体制和机制,构建养老服务体系,并制定规划。然而,制定规划的起点应该是了解和掌握现在到未来的养老需求。对未来中国人口和老年人口的规模和结构进行估计,在此基础上对未来需要照护的老年人规摸和结构进行估计,结合需要照护老年人的收入情况,估计了不同收入水平下需要照护老年人未来的变化情况,并对不同收入水平下需要照护老年人的特点和获得照护服务的方式进行了分析。     

非营利组织构建企业化管理模式的分析

社会发展的多元化趋势使非营利组织的发展成为必然,在发展过程中非营利组织暴露出了效率不高等一些问题。所以在非营利组织中要尝试建立企业化管理模式,采取构筑企业化管理模式的举措,这样才能促进我国非营利组织的发展。     

The Tax Sensitivity of Debt in Multinationals: A Review

The OECD in its BEPS Action Plan Four addresses tax base erosion by profit shifting through the use of tax deductible interest payments. Their main concern is interest deductions between outbound and inbound investment by groups. Studies of multinational firms show that the tax sensitivity of debt is more modest than one would expect given the incentives for profit shifting. The purpose of this paper is to review existing literature and add to knowledge on multinational firm behavior that pertains to the use of debt.     

地方政府债务的会计核算:现实问题与改革思路

现行总预算会计规定的地方政府债务核算办法,存在着债务不能确认、收入与负债概念模糊、夸大政府权益等弊端,致使有关地方政府债务方面的会计信息很不完整,地方政府账面净资产虚增,不利于财政风险的防范和管理.为此,本文建议分两步改革地方政府债务核算办法.第一步是在现行法规、制度约束条件下,通过运用双分录原理、采取净资产调整法的微小变革,同时记录地方政府债务和债务预算收支,以满足现阶段核算需要;第二步是在预算法律、法规等政府会计环境发生改变后,引入权责发生制,采用“双计量基础”对地方政府债务的会计核算办法进行必要的改革,以全面、准确地记录和披露各级地方政府的财务状况,为有关方面提供真实可靠的会计信息.     

年龄、临近死亡时间和老年人医疗费用——关于“红鲱鱼”假说的验证

年龄的增长是否必然带来医疗费用的增长?以往的实证研究仍存在争议。使用CLHLS数据,区分不同人群,采用两部模型研究年龄和临近死亡时间与老年人医疗费用的关系。研究发现:虽然在低龄群体中医疗费用随年龄增长而提高,但高龄群体随着年龄的增长医疗费用显著下降;在死亡样本中医疗费用随年龄的增长而下降,而存活样本中并未发现年龄的显著影响。然而,临近死亡时间越短则医疗费用越高,这一规律在各群体中保持稳健。临近死亡时间并未显著影响失能老年人的医疗费用,却显著提高了一年内死亡样本的照料费用。研究表明,寿命的延长并未导致医疗费用的增长,而是推迟了医疗费用高峰期的到来。为此有必要发展和完善临终关怀服务和长期照护保障制度,以降低老年人生命末期的医疗费用并提高生命质量。     

我国各省地方政府偿债能力的空间格局和动态演进——一般债务和专项债务的分类评估

对地方政府偿债能力的准确评估关系到债务风险的有效防范和债务限额的合理分配,而在地方债务分类为一般债务和专项债务之后,迫切需要进行相应的分类评估.本文利用熵值法,量化评估了我国30个省份2010 ～2014年的偿债能力以及2014年的一般和专项债务偿债能力,结果显示,整体而言,东部省份的偿债能力相对最高,西部次之,中部最低;同时省份之间的差别,东部最大,西部次之,中部最小;一般债务要略高于专项债务,并且后者在省份间的差异更为明显.因此,对于地方债务风险的防范要关注重点区域,更加重视预警和管控专项债务风险,同时促进债务分布的空间均衡.     

Guilt Regulation: The Relative Effects of Altruistic Versus Egoistic Appeals for Charity Advertising

This article examines how egoistic (versus altruistic) appeals in charity advertising help regulate guilt and result in more favorable ad attitudes and donation intentions. The proposed affect forecasting and regulation model depicts the process by which guilt states are mitigated more effectively by egoistic appeals, because they strengthen the affect forecasting belief that giving to charity leads to happiness. Such enhanced affect forecasting beliefs further improve ad attitudes, which lead to greater donation intentions. This research tests the proposed model by exploring three possible types of guilt: existing guilt (Study 1), integral guilt (Study 2), and incidental guilt (Study 3).     

完善我国国债市场 充分发挥国债功能

我国国债市场在近年来得到了不断的发展,其功能也得到一定的发挥。但是它还不完善,正是这些不完善制约了功能的发挥。为此,从财政政策与货币政策相结合的角度,就国债市场进行了分析,并为其完善提出了一些建议,以便有效地发挥其功能。     

非营利性第三方在闭环供应链构建中的作用

文章以再制造为例,研究了非营利性组织参与回收下的闭环供应链决策,并与营利性第三方回收企业参与下的闭环供应链决策进行比较.分析表明,非营利性第三方回收组织的参与不仅可提高制造商与零售商的利润及闲环供应链的总体收益,增强制造商进行回收再制造的积极性;而且能够提高产品的回收再制造率,降低废旧产品对环境的影响效应.文章从政府、企业及行业角度,提出了非营利性回收机构的组建方法.     

成本约束下的城市医院医疗服务效率测度分析

本文采用传统C2 R及方向性距离函数模型,分别计算了中国31个省际地区城市医院医疗服务效率。两种模型下的测度结果都显示2005-2010年间中国城市医院医疗服务效率总体呈现明显区域特征,其中华北、东北和西部部分地区城市医院的医疗服务效率相对较低,而长三角、珠三角、东部沿海及中部地区的医疗服务效率相对较高。对比两类模型测度效率结果,同全国平均水平下的传统医疗服务效率相比,考虑患者支出因素的城市医院医疗服务效率相对更高;但个别如华北、东北和西北等地区,考虑成本因素后医疗服务效率出现了明显下降,说明这些地区存在着较为严重的过度医疗问题。     

The Price of a Warranty: The Case for Refrigerators

Hedonic price analysis was used to estimate the implicit market prices of the physical attributes and warranty provisions of refrigerators. Estimates were made of the implicit market prices of 2 warranty provisions, 6 physical characteristics and 13 brands using 1975 data on 156 models. The estimates were made of the implicit market prices of an additional 4 years and 9 years warranty coverage beyond the typical 1 year coverage. The results suggest that the implicit price of such additional warranty coverage exceeds (a) the cost of a service contract for a similar period, and (b) estimates of the present value of the expected cost of repairs.     

我国国债的财富效应探析——1985~2002年间我国国债规模对消费需求影响的实证研究

目前国内对国债效应的研究,集中于国债对投资的影响,较少论及国债对居民消费的影响。然而,国债对消费的影响同样重要。居民可能将国债作为金融财富,也可能认为国债对应着未来的税收。国债对消费的影响,取决于国债在居民的预算约束中是作为财富还是作为预期的未来税收而存在。若居民更多地将国债作为一种金融财富而不是未来税收,则国债促进消费增长并带动经济增长;反之,则形成“李嘉图等价效应”所描述的金融挤出效应。通过对1985~2002年的数据进行回归,作者发现我国国债呈现出较强的财富效应。但是,这一财富效应却是与国债存量相关的。若公众的信心发生变化,消费需求将迅速下降。这就要求国债政策的淡出只能是渐进的,以避免对居民消费造成较大的冲击。     

The Role of Funders in Nonprofit Merger Activity: Implications for Charity Fundraising and Marketing Practice

Considers the role of nonprofit funders in stimulating merger activity in the U.K. voluntary sector. Provides the first empirical evidence of the impact of a nonprofit merger on subsequent fundraising and marketing activity. Based on a series of 12 elite interviews with senior personnel who have experienced a nonprofit merger, the article concludes that the implications will vary by category of funding sought and that, for example, individual donors who might previously have been supporting both organisations will only offer one gift (at the previous gift level) to the merged organisation