独生子女护士生职业素质培养的探索与实践

独生子女护士从事护理职业显现出了一定的职业素质缺陷,在护理教育中,必须采取积极有效的干预措施,通过有意识地、有重点地对独生子女护士生进行针对性的护理职业素质的培训,有目的地纠正她们的个性缺陷,把她们培养成为一个具有良好职业素质的合格护士。     

独生子女护士生职业素质培养的探索与实践

独生子女护士从事护理职业显现出了一定的职业素质缺陷,在护理教育中,必须采取积极有效的干预措施,通过有意识地、有重点地对独生子女护士生进行针对性的护理职业素质的培训,有目的地纠正她们的个性缺陷,把她们培养成为一个具有良好职业素质的合格护士。     

Debate: Shrinking the quango state— an international view

Social exchange theory is used in this paper to explore how the quality of leader–member exchange (LMX) and perceived organizational support (POS) affect Brazilian nursing professionals’ perceptions of bullying and harassment and, in turn, their wellbeing. Data was obtained from 868 nursing professionals in four public hospitals in Brazil. Statistically significant linkages were found between LMX, POS, bullying/harassment and wellbeing, except for the relationship between POS and bullying/harassment. Healthcare managers and human resource managers clearly need to take initiatives to strengthen LMX and POS, minimize bullying and to strengthen nursing professionals’ wellbeing.     

Long-Term Care Insurance Purchase Patterns

Given the aging population and high cost of long-term care, many Americans are concerned about financing long-term care services. Despite this concern, private long-term care insurance policy sales have experienced slow growth. On average only about 7 percent of the population aged 65 and older has long-term care insurance, but this percentage varies greatly across the states. In this study we test hypothesized relationships between purchase of long-term care insurance and various explanatory factors. We provide evidence that state Medicaid nursing home expenditure levels and the relative sizes of the elderly population and the nursing home population are significant explanatory factors of purchase rates. We find no evidence that public–private partnership regulation, the quality of available facilities, or agent marketing controls affect purchase. Findings of the study are useful to insurers, legislators, regulators, and others involved in the public policy debate about financing long-term care.     

日本介护从业者工资影响因素分析

本文利用日本介护劳动安定中心实施的2012年介护劳动实态调查中的劳动者调查样本数据,尝试对影响介护从业者工资的因素进行分析。其中,着重对学历、资格的取得、入职后的研修与工资的关系进行了讨论。在学历方面,把学历细分为6个等级(分别为是否为福祉相关专业的高中毕业、大专毕业、大学及以上学历毕业)。观察出大学及以上学历毕业具有学历溢价表现。在资格的取得方面,把资格细分为11个种类,但正规就业与灵活就业的表现有所不同。正规就业中,介护福祉士、访问介护员1级资格的取得与工资有着密切关系。灵活就业中,介护支援专员、护士、理疗师资格更为重要。在入职后的研修方面,无论是正规就业还是灵活就业都表现出了研修的重要性。     

Quality &; Time-on-the-Market in Residential Markets

We empirically examine Taylor’s (1999) theoretical prediction that longer time on the market is associated with a perception of lower quality. Our most robust result is from an ordered-logit model that provides evidence that an increase in marketing time is negatively related to property quality. Results from a time on the market duration model indicate that higher quality properties take less time to market and lower quality properties take longer to market relative to a typical property in the sample. We also estimate a probit model that indicates higher quality properties are more likely to sell and lower quality properties are less likely to sell. The empirical results from the models support Taylor’s theoretical model predictions that buyers perceive a longer time on the market as a signal of poor quality or the presence of a defect and thus, properties that remain on the market longer have a lower probability of selling.     

Die Auswirkungen der steigenden Lebenserwartung auf die Prävalenz der Pflegebedürftigkeit in Deutschland

As a consequence of population ageing the number of persons in need of care will rise considerably in the decades to come. While the rise per se is uncontroversial a still open question is whether the increase in longevity will raise or lower the age-specific prevalence of long term care. As there are both empirical studies finding an increase or a decrease of prevalence as life expectancy increases, most existing projections of the number of persons in need of care are based on the assumption of constant age-specific prevalence rates. While this question cannot be answered ultimately from the current point of view, this paper gives some guidance on the range of the future increase in cases. To this end we first analyze the interplay of changes in mortality, incidence and prevalence within a flow figure model. This approach allows for a better understanding of the conditions which must be met for an increase or a decline of the prevalence of care in the future. Based on German data we then adapt a scenario approach to analyze the model's quantitative implications for the prevalence of care and the number of nursing cases in the future. Our results indicate that the number of nursing cases will range between 2,6?m and 7?m persons in the year 2060. Nonetheless, based on the existing empirical findings for Germany and other industrialized countries, a doubling on 4?m persons in need of care seems to be the most realistic scenario.     

日本老年人养老设施的现状与趋势

应用案例分析的方法探究日本目前老年人养老设施及福利政策上存在的问题,进而在日本现行的护理社会保险制度下如何完善老年人养老设施的经营与管理提出自己的见解。其见解主要集中在社会资源即民间资本引入时,政府如何发挥作用,对营利型养老设施带来的问题,护理人员的人力资源如何确保等等。这些问题的探究在老龄化社会中具有一定的共性,因此对中国的老年人福利政策及老年人养老设施的建设有一定的借鉴意义。     

Nursing home reform: its legislative history and economic impact upon nursing homes

This article presents a legislative history of Subtitle C of the Omnibus Budget Reconciliation Act of 1987 (OBRA '87). It articulates the philosophy behind the act and describes the economic and organizational impact on the nursing home industry. Additionally, data from Connecticut nursing homes are analyzed to determine the factors that affect the costs of complying with OBRA.     

The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity

We use changes in the value of a firm's real estate assets as an exogenous change in a firm's financing capacity to examine (1) the relation between reporting quality and financing and investment conditional on this change, and (2) firms’ reporting quality responses to the change in financing capacity. We find that financing and investment by firms with higher reporting quality is less affected by changes in real estate values than are financing and investment by firms with lower reporting quality. Further, firms increase reporting quality in response to decreases in financing capacity. Our findings contribute to the literature on reporting quality and investment, and on the determinants of reporting quality choices.     

The Quality of Imported Fruits in China

Fruits are an important part of a healthy diet. This article proposes a simple derivation from the gravity models to analyze the determinants of the quality of imported fruits in China between 1987 and 2012. The results indicate that there is a trade-off between quality and quantity. Price has a significant substitution effect on quality. The quality elasticity with respect to China’s per capita GDP is around 1.96. Rich countries tend to export high-quality fruits to China. Other characteristics of exporting countries such as population size, geographic factors, relative endowment of land, as well as regional trading arrangement also have some impact on the quality of imported fruits in China.     

The impact of internal marketing on the perception of service quality in retail banking: A Ghanaian case

Although there is a large volume of literature on internal marketing, there is limited empirical evidence on its impact on the perception of service quality in developing nations. A literature review of internal marketing and service quality has been completed. A survey of 32 top managers, 100 employees and 200 external customers of a major bank in Ghana was undertaken to assess the impact of internal marketing on the perception of service quality. The results suggest that internal marketing can have an influence on service quality. Implications of the study are highlighted, limitations noted and directions for future research are outlined.     

Diversification by the audit offices in the US and its impact on audit quality

Audit offices in the US exhibit a wide variation in the number of industries they service. Strategic management theory suggests that diversification can affect the quality of output, depending on the nature and circumstances of diversification. This paper examines the effect of diversification at the audit office level on audit quality. Five proxies of audit quality are examined, mainly, absolute discretionary accruals, propensity to meet-or-beat earnings expectations by a cent, propensity to restate financial statements, propensity to receive a comment letter after an SEC review and propensity to issue a going concern opinion. Results suggest that diversification has detrimental effects on audit quality. On the other hand, when the diversification is part of the audit firm level strategy, the detrimental effects on audit quality are dampened. Moreover, when the diversification at the office level is part of a revenue expansion strategy, the audit quality is adversely affected. However, there is no detrimental effect on the audit quality when revenue expansion is not the objective. Also, diversification across dissimilar industries leads to more adverse effect on audit quality than diversification to similar industries. Results also suggest that when the audit office is located in a market with more (less) diversified client base, the adverse effects of diversification on audit quality are weaker (stronger). Finally, the offices of big-4 audit firms handle diversification better with less adverse effect on audit quality. The findings are important since they identify additional factors that explain audit quality at the audit office level.     

老龄化背景下中国护理保险市场面临的机遇与挑战

中国老龄化形势不断加剧,发展中的中国面临未富先老的难题。护理保险作为现代社会文明的产物,对于解决老年人护理问题有着极为重要的意义。本文从当今中国护理保险市场的需求和供给的角度,对中国护理保险市场进行分析并给出了原因分析和面对挑战的合理化建议。     

An empirical examination of capital expenditure in the health sector

This empirical study in the nursing home industry attempts to delineate factors, and thus acquire insights, as to capital expenditures, and address a critical issue regarding governmental reimbursement policy and the economic viability of health care institutions. Combinations of financial performance, financial structure, and institutional context associated with high capital investment nursing homes differ from combinations associated with low capital investment homes. A multivariate analysis of data obtained from 185 nursing homes shows that although there was some difference between the two groups of nursing homes in basic financial and institutional characteristics, only a small subset of the variables were statistically significant discriminators. The hypothesis was then examined within each of the three major nursing home segments—for-profit, not-for-profit, and country homes. Neither financial performance, financial structure, nor institutional context alone is sufficient to explain differences in capital investment behavior. Perhaps more importantly, the extent to which these combination of factors do contribute to explaining capital investment strategies differs within each of the major segments of the industry. Also, these combinations of factors generally differ across the major industry segments as they relate to capital investment strategies.     

日本社区综合护理体系研究

应对2025年人口老龄化高峰期的到来,日本政府为了方便老年人在自己住惯了的社区接受医疗护理服务,对原有的护理保险制度和医疗保险制度进行了改革,加强了医疗与护理的联系。在护理保险制度中引进定期巡回随时应对型上门护理和复合型护理服务两项新型护理形式;在医疗保险制度改革中通过病床的分化与合作,促进居家医疗;住宅政策中创建附带服务功能的老年住宅。过去的医疗护理政策主要考虑护理供给方的立场,积极建设护理设施,而此次的社区综合护理体系考虑更多的是老年人的立场,将医疗、护理、预防、居住、生活支援有机结合起来方便老年人接受社区综合护理。在市町村主导下,日本正在构建自助、互助、共助、公助相结合的,由全社会共同支撑的社区综合护理体系。     

A new method for ranking academic journals in accounting and finance

Given the many and varied uses to which journal rankings are put. interest in ranking journal ‘quality’ is likely to persist. Unfortunately, existing methods of constructing such rankings all have inherent limitations. This paper proposes a new (complementary) approach, based on submissions to RAE 2001. which is not restricted to a pre-defined journal set and, importantly, is based on quality choice decisions driven by economic incentives. For three metrics, submissions to RAE 2001 are compared with the available set of publications to provide evidence on the perception of journal quality, a fourth metric is based on the overall RAE grades, and an overall ranking is produced.     

The role of the paid preparer in nonprofit reporting quality

The purpose of this paper is to examine whether the preparer of the Form 990 influences the Form 990 reporting quality. Currently, the Form 990 is the only widely available source of governance and financial information for nonprofit organizations. The leading rater of nonprofit organizations, Charity Navigator, relies primarily on information from the Form 990 in developing their ratings. We identify misreporting by utilizing five measures of reporting quality. We find organizations that hire an outside accounting firm to prepare the Form 990 report higher quality financial information than organizations that choose to prepare the Form 990 in house. Interestingly, the size of the accounting firm is not associated with the quality of Form 990 reporting with the exception that paid preparers who are sole proprietors are more likely to misreport. Further exploration reveals that paid preparers who file more returns are less likely to misreport indicating that specialization is associated with more accurate reporting on Form 990. Our study contributes to the literature by using multiple reporting measures to examine the impact of paid preparers on the reporting quality of 990s. Furthermore, our study is the first to consider how specialization affects the accuracy of 990 returns.     

Lead independent directors and accruals quality

We investigate the association between firms having a lead independent director (LID) who serves on the audit committee and accruals quality using a sample of 32,346 observations during 2001–2018 period. Our results suggest that firms with an LID who serves on the audit committee are associated with higher accruals quality. The results suggest that these firms are associated with an increase in accruals quality equal to 6.60% of the accruals quality metric's median value. We also find that as board size increases, the positive influence of an LID on accruals quality weakens—but only for firms with an LID who does not serve on the audit committee. Supplemental analyses indicate that our inferences still hold when using a changes model, when examining a firm's initial adoption or elimination of the LID position, and when using an entropy balancing approach.     

The Effect of Litigation Risk Increase on Big N Auditor Exits and Audit Quality in the Korean Savings Banking Industry

This study investigates whether an increase in litigation risk results in Big N auditors leaving the industry and examines the impact of this increase on audit quality. Using a sample of Korean savings banks from 2009 to 2015, the study finds that the proportion of Big N auditors sharply decreases after a savings bank crisis, suggesting that Big N auditors are likely to reject riskier clients, while audit quality is unchanged. The results provide new evidence that an increase in litigation risk does not necessarily increase audit quality. The findings have academic and practical implications, as they suggest that policies for improving audit quality should consider auditors’ strategies in response to litigation risk.