商业健康保险推行社区健康保障服务模式可行性探讨

本文从分析社区医疗保障现状、其面对的主要问题及其主要原因出发,认为社区医疗体系的发展需要商业健康保险介入,并有针对性地分析了商业健康保险介入社区医疗体系发展的意义、保障模式选择、多方面作用和多角度可行性,详细阐述了商业健康保险介入社区医疗领域的主要思路。     

我国居家养老中社区为老服务的均等化研究

随着国家对建立居家养老服务体系的不断重视,城乡社区为老服务得到较快发展。但是,我国目前社区为老服务存在着明显的不均等现象,城市多于农村,东部地区多于中西部地区,同时,各类社区服务供给和需求上还明显存在三类矛盾,因此,需要针对城乡和不同地区社区为老服务的实际情况与老年人的需求状况分别制定相应的措施。     

城市老年人社区养老服务需求特征与对策——基于吉林市的调查

我国人口老龄化形势严峻,养老服务需求问题成为政府和社会关注的重点问题。区域经济发展不平衡决定了不同城市的养老服务需求工作开展不同步。本文采用问卷调查方式,面向吉林市离退休职工,就生活照料、医疗护理、安全保障、精神慰藉以及社会参与等五个方面对城市社区养老需求进行调查分析。统计和分析结果表明,城市老年人对专业化程度高、有专门管理机构、有持续资金投入的社区养老服务有较高需求,对社区医疗护理服务和精神文化生活服务强烈关注。在此基础上,提出改进和完善城市社区养老服务体系建设的相关对策和建议。     

数字图书馆馆员职业道德规范建设探析

对数字图书馆馆员的职业道德规范建设中存在的问题从三个方面进行了的分析,并探讨了应如何建立良好图书馆馆员职业道德规范的途径。     

A two-stage approach to defining an affected community based on the directly affected population and the sense of community

Studies have demonstrated the inadequacy of relying on existing administrative boundaries or simple proximity to define an affected community. The proposal and siting of hazardous facilities can have a range of impacts upon people across wide areas, with some more affected than others as a result of living with the physical impacts of construction or the fear associated with perceived risk. We term those most affected the directly affected population and propose a two-stage model for identifying an affected community which places those most affected at the centre of the definition. The second stage is to identify the relationships those most affected have with the wider elements of the sense of community to discover the existing community or communities which are affected. Illustrated by the siting of a low-level radioactive waste disposal facility at Dounrey in the north of Scotland, we show that elements of the lived community experience may have very different shapes, extents and conflicting interests which pose challenges for their incorporation into a siting process. The two-stage model presented in this paper, by placing those most directly affected at the centre and working from there out into the existing communities, identifies issues early in any siting process to improve their incorporation and amelioration.     

市场经济条件下会计职业道德建设探究

会计职业道德是会计从业人员在会计工作时应遵循的职业行为准则和规范,是社会诚信体系的重要组成部分.随着经济社会的不断发展,会计职业道德将面临严峻的考验,一些会计人员职业道德观念淡薄甚至职业道德沦丧,加强会计职业道德建设就显得尤为重要.本文从当前会计职业道德建设的必要性、存在的问题人手,阐述在市场经济条件下会计职业道德建设的意义及提高会计职业道德建设的对策.     

International Code of Ethics for Professional Accountants: A Behind the Scenes Look at the eCode

Technology is changing the way professional accountants work and how information is accessed. The eCode was launched in June 2019 to promote adoption, implementation and enforcement of the International Code of Ethics for Professional Accountants (including International Independence Standards). Digital features demonstrate the architecture of the Code and leverage technology to make access widely available to all and as user friendly as possible. This paper provides insight into why and how the International Ethics Standards Board of Accountants has dedicated significant resources to develop an eCode and highlights some of its key features to explore how technology is being used to improve access to and use of professional standards.     

Communities as a risk in mining: managing community legitimacy

Abstract

Using three cases from mining multinational enterprises (MNEs) in Armenia, this article conceptualises community risk, providing an alternative framework to conventional risk management approaches when managing local community relations. These approaches have been struggling to capture the increasingly complex risks originating from communities – both those who are directly affected by mining activities and the ones who have a vested interest in mining. The article defines two types of community relations which mining companies manage: communities of place (CofP), who live near the mine and are directly affected by its operations, and communities of interest (CofI), who are outside interest groups either opposing or supporting a given project. Community risks arise when CofPs create meaning about the legitimacy of the changes introduced into their physical and social environment, leading them to take action that affects the MNEs’ risk exposure to political, cultural or financial risks. The CofP can present these types of risks by acting alone or in cooperation with the CofI, who often have the resources and knowhow to affect corporate decision-making. The article contributes by defining community risk as an increasingly salient source of uncertainty for mining companies and MNEs in particular. Conceptualising community risk as the lack of legitimacy with these important stakeholder groups enables MNEs to strategise and adopt practices which are adapted to the local context. At the same time it assures investors, political and cultural stakeholders that the communities who have a specific interest in the project accept its impact.     

呼和浩特市社区卫生服务发展与对策研究

本文首先介绍了社区卫生服务的内涵及功能,在此基础上与呼和浩特市社区卫生服务发展现状进行比较,发现其存在的主要问题,即社区卫生资源缺乏;居民社区医疗观念不正确;社区卫生服务医疗机构设置布局不合理;社区卫生服务公益性不强。并针对以上问题,提出促进呼和浩特市社区卫生服务发展的对策建议。     

Changing management roles in the Scottish NHS: implications for management learning and development

The UK government's austerity means that public service providers, such as the National Health Service (NHS), are looking for efficiencies from service integration and collaborative working. This paper highlights how NHS (Scotland) management is coping with these changes and how the role of the manager and the nature of management development is being transformed. New forms and processes of management learning and development are needed for collaborative partnership working in multi-agency public service environments.     

农村社区居家养老服务需求强度的实证分析——基于辽宁省S镇农村老年人的问卷调查

基于辽宁省S镇农村社区老年人居家养老服务需求调查发现,农村社区居家养老更加符合农村老年人的养老意愿。依据克雷顿·奥尔德弗"ERG"需求层次理论,将农村老年人需求分为生活照料、医疗保健、精神赡养三个层次。通过李克特量表法衡量居家养老服务需求强度得出,农村老年人所需的医疗保健和精神赡养与生活照料相比需求强度较高。运用spearman相关系数模型测算了年龄、性别、生活自理能力、婚姻状况、健康自评等因素对居家养老服务需求强度的影响程度。为此,我国发展农村居家养老服务需要尊重老年人的养老意愿,以居家养老服务需求强度为依据实施精准供给,积极完善农村社会化养老服务政策支持体系,逐步满足农村社区老年人的养老需求。     

How Purchasing Decisions are Made in the Mixed Economy of Community Care

Under the 'Community Care' programme, English local authorities have become responsible for assessing the needs of those affected by problems associated with ageing, mental illness, learning difficulties or physical disability. They also have the responsibility of designing a suitable package of care for the individual, and for purchasing that care from a range of statutory, voluntary and private providers. This paper focuses on how purchasing decisions in community care are made. Concepts such as trust and reputation are found to be very important, and the paper therefore argues that the new economic sociology offers a more appropriate theoretical framework for examining the new market than the conventional neoclassical critique.     

Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants

Most accountants do not realize—until it is perhaps too late—that virtually all aspects of their work have an ethical dimension. They often lack the knowledge and skills to analyse issues effectively, and when confronted with conflicting ethical problems cannot choose the way to move forward that is consistent with their own values and/or the profession's code of professional conduct. This article proposes that the accounting profession worldwide has simply attempted to prescribe simplistic solutions to often complex ethical problems. It endeavours to provide an alternative approach based on the process of 'ethical knowing' ( Melchin, 1998 ). Such an approach turns the acquisition of understanding away from a focus on the external world of rules, concepts and exemplars, to the interior world of how accountants, as people, arrive at an understanding that is consistently ethical. To achieve this, the article relies on Lonergan's seminal (1957 ) examination of the internal processes of decision-making and the critical roles played by developing skills in data retrieval and insight in the exercise of judgment.     

Lasting impacts and perceived inequities: community reappraisal of the siting of a regional biosolids processing facility in rural Ontario

This paper presents a comparative study of the shift in community perceptions pre- and post-siting of a biosolids processing facility – the Organic Material Recovery Centre – in the rural Township of Southgate, Ontario. The study responds to the need for comparative studies examining residents’ perceptions of contested noxious facilities during acrimonious siting processes and later during facility operations. Interviews were conducted before and after the techno-industrial facility was sited to compare community perceptions of the proposed and operational facility, and further examine residents’ experiences with residual impacts and reflections on the siting process. Results reveal that once the facility began operations and residents had the opportunity to understand its operational mandate and directions, many residents seem to accept the facility as less threatening to well-being, quality of life and core values. Nonetheless, sustained community concerns shifted to invisible impacts and long-term uncertainty. Findings highlight lingering intra-community conflict between those supporting and those who remained concerned about negative impacts. As a result of the hostile community conflict, the local politics seems to have morphed into a ‘one-issue’ political scene, whereby all issues are divided along the lines of municipal councillors opinions of the facility These findings make methodological contributions with pre- and post-siting comparative qualitative research and contribute theoretically to our understanding of residents’ reappraisal of contested noxious techno-industrial facilities, show sustained divisive social impacts within the community, and call for meaningful consultation and increased participatory siting processes that accounts for the diversity of values and expectations during facility siting.     

Differential Interpretation in the Survey of Professional Forecasters

In this paper, I estimate a simple Bayesian learning model to expectations data from the Survey of Professional Forecasters. I reformulate the model in terms of forecast revisions, which allows one to abstract from differences in priors and to focus the analysis on the relationship between news and revisions. The empirical analysis shows that there is significant heterogeneity in the interpretation of news among forecasters, in particular at longer horizons, while it decreases closer to the forecast target date. The results also indicate a positive relationship between prior sentiment and interpretation of the signal, in the sense that relatively optimistic (pessimistic) forecasters are likely to believe that the signal under (over) estimates the future realization and assign it a low (high) weight in the forecast revision.     

Accounting Community of Practice pedagogy: a course management invention for developing personal competencies in accounting education

This paper reports the findings of an exploratory qualitative study using the implementation of Wenger’s [(1998). Communities of practice: Learning, meaning, and identity. Cambridge, MA: Cambridge University Press; Wenger, E. (2000). Communities of practice and social learning systems. Organization, 7(2), 225–246] Theory of Communities of Practice to develop an Accounting Community of Practice (ACOP) pedagogy. Students from eight accounting courses who participated, in the120 narratives and 280 surveys used as data, practice and develop critical real-world professional accounting competencies by linking three structural foundations: (1) accountability to joint enterprise, (2) mutual engagement, and (3) shared repertoire of communal resources. Competencies promoted by the AICPA [(1999). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm; AICPA. (2006). Core competency framework of entry into the accounting profession. Retrieved from http://www.aicpa.org/edu/corecomp.htm); International Federation of Accountants (IFAC). (2003). International education standard No. 3, professional skills. Retrieved from www.ifac.org; IFAC. (2015). Meeting future expectations of professional competence: A consultation on the IAESB’S future strategies and priorities. Retrieved from www.iaesb.org; ICAEW. (1996). Added value professionals: Chartered accountants in England and Wales. London: Author], and other professional bodies include problem-solving, leadership, project management, and interaction. ACOP strategy is effective in maintaining dynamic learning environments, increasing students’ awareness of trust, open communication, and creative thinking. Meaning and knowledge are owned in ACOP where the focus of the class shifts from instructor to students. This study adds to limited empirical research in communal forms of learning in accounting.     

De-growth and critical community psychology: Contributions towards individual and social well-being

This contribution sets out to combine the perspective of the degrowth paradigm with that of Critical Community psychology. Following the degrowth argument, the advancement of human well-being calls for a shift from growth-based societies to ones grounded in the ethos of degrowth. In this regard, we acknowledge the necessity for both theoretical principles and examples of good practice, which can lead to this transition. To this end, the article combines some of the underlying principles of the degrowth paradigm (i.e. decolonisation of the imaginary, reciprocity and conviviality, and environmental sustainability) with those of Critical Community Psychology, as well as, in one case, of Liberation Psychology (i.e. conscientisation and de-ideologisation, responsible togetherness, and environmental justice). This integration intends to equip academic scholars, practitioners, and social activists with visions and practices for the implementation of strategic actions aimed at individual and social well-being. The article concludes with a thorough reflection on social justice and how to better promote it through the combined contributions of both degrowth and Critical Community psychology.     

社区养老服务政策实施效果评价体系构建及其应用——以西安市为例

随着我国人口老龄化、空巢化和高龄化趋势凸显,养老问题已成为我国社会各界高度关注的焦点。由于家庭结构的变化和子女数量的减少,传统的家庭养老方式已经不能满足社区老人养老的需求。如何以社区为依托和载体,使之承担和发挥其养老服务功能,成为理论和实践上需要迫切研究的重大问题。本文基于社会支持理论和关键绩效指标模型理论,采用德尔菲法,构建社区养老服务政策的实施效果评价指标体系并赋予各指标的权重系数,结合西安市调查数据,得出社区养老服务政策实施效果的评价结果,依此提出改善社区环境、以需求为导向提供多元化服务、建立第三方评价机构等对策建议。     

Integrating Management Control and Human Resource Management in Public Health Care: Swedish Case Study Evidence

The debate on management reforms in the public health care sector has largely overlooked the role of human resource management (HRM) and its potential interaction with traditional management control (MC) mechanisms. This paper explores which factors associated with the integration between MC and HRM may foster organisational learning in a public health care setting. A case study in a public dental practice is used for examining this issue. Apart from highlighting the influence of various task characteristics, the case study suggests that the vertical as well as horizontal dimensions of integration are important to consider in this context. Implications for further research are discussed.     

上海老年长期照护服务供需矛盾分析

随着人口的老龄化以及家庭抚养老年人功能的不断弱化,老年人长期照护服务机制必须尽快完善。上海是我国人口老龄化程度最高的地区,老年人对长期照护服务的需求不断增长。在这种背景下,本文分析上海老年长期照护服务供需状况及其原因,最终提出解决矛盾的基本思路和具体对策。