Modernizing times: UK hearing‐impaired consumers at the policy crossroads

Although there is now a long‐standing belief in the UK that free consumer choice improves market efficiency, the supply of some consumer products and services remained controlled by the state. In the interests of consumers, it regards as vulnerable to misdirection and malpractice or unlikely to have the technical expertise to make informed decisions. Historically, the supply of hearings aids has been restricted to the National Health Service and specific licensed practitioners in the independent sector. Recent changes to both product and service provision have brought about a radical alteration to this situation, and to the framework of control. This case study of a changing healthcare system demonstrates more generally the difficulties experienced by people trying to improve or maintain auditory functions for speech communication. Access to appropriate technological solutions may be precluded by cost, distribution arrangements or lack of knowledge. Overarching these difficulties, regional health policy variations within the UK mean that consumer experiences vary according to where they live. Consumer influence over the direction and scope of changes to the hearing aid market is limited despite the rhetoric of choice. This article examines the emerging ‘liberalized’ market and its contradictions.     

对二战后发展理论及官方发展援助关系的思考

二战结束后,发展的理论经历了从经济发展观到可持续性发展观的演变,官方发展援助的实践则在一定程度上促成了这种演变,本文力图通过对发展理论及官方发展援助实践动态演变的阐述来揭示发展的理论与发展实践之间的关系,即发展理论如何影响官方发展援助,人们如何通过对官方发展援助实际效果的观察来反思当时的发展理论,并对其进行修正和调整,在这种指导、实践、修正、反思的过程中发展理论和发展援助实践不断趋于成熟与完善。     

造纸废水混凝处理的最佳匹配条件

混凝剂种类、投加量、投加方式及pH值是影响再生纸浆造纸废水混凝处理效果的4种最主要因素,文章通过对4种无机混凝荆[AL2（SO4）3、PAC、FeSO4、FeCl3]和2种有机助凝剂（PAM、海藻酸钠）进行混凝处理试验与研究。结果表明：在pH为4左右,快速搅拌1.0min后加入200mg/L的PAC,接着持续快速搅拌30s后加入1.0 mg/L的PAM,然后慢速搅拌10.0 min,其对COD（？）去除率可达44.47%,浊度去除率可达96.90%。     

Simulating in-store lighting and temperature with visual aids: methodological propositions and S–O–R effects

Lighting and temperature are two important stimuli in sensory marketing. However, these stimuli have not yet been studied in controlled retail environments. The objective of this research is twofold: (1) to propose a methodology to infer the effect of different levels of lighting and temperature in a controlled environment with visual aids and (2) to test the impact of these simulated stimuli on environmental perceptions and behavioral intentions, following a Stimulus–Organism–Response model. This model postulates that stimuli should influence internal responses which in turn shall have an impact on behavioral responses. This research is based on the encoding and retrieval literature as well as the literature in physics, ergonomics and environmental psychology. In Study 1, we manipulated lighting and temperature levels in digital photographic images, using relevant cues (illuminance and color temperature for lighting; clothing and activity level for temperature). A between-subjects design experiment was carried out over 387 respondents: two simulated levels of lighting (bright cool light and soft warm light) × two simulated levels of temperature (slightly warm temperature and slightly cool temperature) × three types of stores (jeans store, bookstore, and furniture store). We found that under these simulated conditions, the participants accurately perceived the differences of lighting and temperature levels, as we predicted. In Study 2, the same photographs were used in a within-between subjects design over 110 participants and 330 observations. We tested the impact of these simulated stimuli on environmental perceptions (stimulating and relaxing) and behavioral intentions (intention to buy and intention to spend time in the store). Both a bright cool light and a slightly warm temperature had a stimulating effect on participants’ store perception. Under these conditions, participants also increased their intentions to buy and to spend time in the store. The stimulative perception mediates the relationship between (1) lighting and both intention to spend time in the store and purchase intention and (2) temperature and intention to spend time in the store. These results confirm the benefit of using digitally manipulated stimuli with photographs in controlled environments.     

加强《继电保护》实践教学的途径

本文介绍作者通过自己的努力和实践经验,简述《继电保护》实践教学的发展情况,从节省资金出发、亲自动手、自制教具,强调实践教学的重要性,开发实践教学课程的途径,冲出《继电保护》实训零的突破,使理论与实践相结合,提高学生动手能力和教学质量。     

Impact of Formulas,Language and Instruction on Student Performance on Cost-Volume-Profit Problems

Abstract

This study investigated how three factors impacted performance on cost-volume-profit homework problems: language, formula use, and instruction. Students enrolled in Introduction to Financial Accounting (the first principles of accounting course) and Managerial Accounting (the second principles of accounting course) from eight different US colleges completed homework problems presented in everyday language or accounting language, with or without a formula ‘cheat sheet’ on the screen, and with or without prior instruction. Scores on formula-facilitated questions (those solvable by use of traditional cost-volume-profit formulas) were contrasted with scores on application questions, novel word problems requiring students to apply their knowledge about how cost behavior and sales impact profits. Students performed better on assignments phrased in everyday language. Students with formulas provided during homework completed more formula-facilitated questions correctly but some evidence indicated that they did worse on application questions; more work is needed in this area. Instruction effects were very small. Participants without instruction performed just as well as instructed students when problems were presented in everyday language or if formulas were provided.     

Effect of audit report disclosure on auditor litigation risk

Internationally, the escalating number of cases levelled against auditors and the costs of defending such actions has led to the auditing profession calling for measures to reduce their liability burden. Relatively few measures have been taken by the auditing profession by way of adapting the disclosure contained in the audit report to mitigate their litigation risk. This study examines whether the issuance of an audit opinion with a going concern related ‘emphasis of matter’ paragraph or work practices disclosure has any effect on potential litigants' likelihood of pursuing litigation against the auditor. An analysis of 69 responses from advanced law students and 18 practitioners working in corporate liquidation demonstrate that a modified (but not qualified) audit report effectively acts as a ‘red flag’ and reduces potential litigants' propensity to initiate litigation. However, work practices disclosure did not significantly alter potential litigants' inclination to recommend litigation. Despite this finding, respondents (particularly liquidators) indicated that work practices disclosure was an important factor in their litigation decision. These results suggest that further investigation into how to effectively disclose the work done on audit and assurance engagements is needed. This has implications for standard setters and the auditing profession, especially considering recent changes in the disclosure contained in audit and assurance reports.     

Impact of intelligent decision aids on expert and novice decision-makers' judgments

Businesses have invested tremendous resources into intelligent decision aid development. A good match between user and aid may improve the expert decision‐maker's decision quality. However, novices may be prone to poorer decision‐making if intelligent decision aids are more expert than the user. The present paper provides an empirical test of the impact of decision aids on subjects with differential expertise levels. The results support the contention that intelligent decision aids aggravate bias in novices’ decision‐making but mitigate bias in experts’ decision‐making processes. Intelligent decision aids may be best viewed as complements to expert decision‐makers during complex problem analysis and resolution.     

The Year 2005 at DG Competition: The Trend towards a More Effects-Based Approach

This first review of the European Commission’s Directorate General for Competition (DG COMP) gives an overview on DG COMP’s mandate and the main developments of 2005. The discussion includes institutional and policy developments, as well as the main competition policy decisions and Court judgments in the merger, antitrust, and state aid areas. It is argued that the trend towards a more effects-based analysis in EU competition policy had an impact on the assessment of competition cases, as well as on the development of soft law. For example, the effects-based approach was put high on the agenda with the publication of the Article 82 discussion paper. Similarly, the publication of the State Aids Action Plan (SAAP) launched a “more economic approach” in European state aid assessment. In line with its objective to focus resources on key sectors, two major inquiries were launched in the energy and financial sectors.The views expressed in this article are solely those of the authors and do not in any way represent an official position of the European Commission. Until 1 September 2006, Lars-Hendrik Roeller was the Chief Economist at DG Competition. He is now the President of the European School of Management and Technology (ESMT) in Berlin and a Professor at Humboldt University.     

促进广西经济欠发达地区财源建设的财政对策探讨

经济欠发达地区政府部门要树立科学的发展观念;加大产业结构调整力度,合理部署产业布局,确保稳步发展地方经济;抓住机遇,实施“走出去,引进来”战略,不断壮大地方财源;实施灵活多样的财政援助方式;加大建设国债对经济欠发达地区的支持力度;合理界定财政投资方向;加大财税支持力度,积极发展民营经济。