The effect of vaccination on children's physical and cognitive development in the Philippines

We use data from the Cebu Longitudinal Health and Nutrition Survey (CLHNS) in the Philippines to link vaccination in the first 2 years of life with later physical and cognitive development in children. We use propensity score matching to estimate the causal effect of vaccination on child development. We find no effect of vaccination on later height or weight, but full childhood vaccination for measles, polio, Tuberculosis (TB), Diphtheria, Pertussis and Tetanus (DPT) significantly increases cognitive test scores relative to matched children who received no vaccinations. The size of the effect is large, raising test scores, on average, by about half an SD.     

矿业权价款只是国家出资勘查资本权益的回报——对矿业权价款制度扩大化的思考及建议

我国的矿业权价款制度是在特定历史条件下建立的,其本质是国家出资勘查资本权益的回报。近年来,矿业权价款制度的法定内涵已被全面突破,且愈演愈烈。矿业权价款制度扩大化,不仅直接干扰了以"维护国家对矿产资源的财产权益"为基本功能的资源补偿费制度的实施,而且已成为急功近利的饮鸩止渴之举,"以矿生财"的托词,实际上也是矿业权市场秩序混乱的源头之一。矿业权价款制度扩大化其深层次原因是理论混淆和认识误区,亟待进行理性思考并予以整顿规范。     

地下室底板大体积混凝土施工技术

大体积混凝土施工的特点是深基坑作业,结构尺寸体积较大,配筋较密集,质量及防水要求高。本工程通过采用科学管理方法,严密组织施工,对混凝土的配合比及外加剂、掺和料等进行严格检验和控制,采取相应技术措施妥善处理温度差值,合理解决温度应力并控制好裂缝的开展,有效地降低了泵送大体积混凝土内部的最高温升,消除了冷缝现象,取得了良好效果。     

大型工程项目资本运营模式创新

企业的经营活动可以根据企业经营价值的影响分成若干个小的活动,这些活动被称为价值活动.大型工程项目资金占用规模大、时间长,容易发生财务风险,传统的工程项目实施中一般只考虑工程技术细节.随着我国市场化不断深入,资金的时间价值成为大型工程项目实施中的难点,采用资本运营模式创新可以有效地解决该问题.     

Sustainability： Corporate Responsibility for the Future Classroom

The machinery, equipment, inventory, and other assets of the 21 st century company without people to work them. Corporations, by leave of the accounting profession, have no real economic value continue to omit the value of human. And yet, there is a growing realization that people represent the largest proportion of corporate productive capacity relative to the current assets and fixed assets shown in corporate financial statements. This paper provides research on the top 50 of the Fortune 500 companies which confirm this material deficiency. There is a need to provide stakeholders with a ＂fair＂ knowledge of the value of corporate human capital to provide a higher standard of transparency and accountability in international financial reporting and to provide the basis for research into the sustainability and potential expansion of growth in the world economy. An appropriate standard for the valuation of human capital will provide the knowledge base for effective and efficient investment in human capital. Effective and efficient investment will be particularly valuable for governments and service industries and for those who wish to promote growth in Europe. Indeed, the Organization for Economic Cooperation and Development （OECD） is questioning the veracity of financial statements which fail to include ＂the most valuable＂ of corporate assets in their financial statements. Recently, the OECD has noted that human capital may be measurable ＂by the output potential of specific competencies＂; ＂the fruits of （corporate） investment＂; the objective measurement of the market ＂rental＂ price of human capital; and lastly, perhaps self-evident when it comes to physical capital, the output potential of corporate investment in their human capital inventory. This paper considers the conditions in the context of literature which reassesses theory and assumptions which have been made on the valuation of human capital. Human capital is a pre-requisite for tangible assets to be productive. The valuation of human capital will trigger the same sort of activity-based analysis of people power as computers brought to cost accounting. The knowledge century analysis of people power will take off when human capital is at last included in the list of assets on the corporate balance sheet.     

“十一五”期间薪酬设计实践的变革及其特点

自2000年开始的新世纪新一轮企事业单位内部分配改革,已经经历了包括＂十五＂期间和＂十一五＂前四年以来在内的近十年时间。与＂十五＂期间分配改革的理念、政策和做法相比,自进入＂十一五＂期间的内部分配改革明显呈现出一些新的特点：确定企业内部分配差距,由一味地追求＂按市场定价＂向＂限高、提低、增中＂转变;工资构成由单一的岗位工资制向岗位资质绩效工资制转变;纳入工资档次的条件,由单一的按本人资质决定向岗位资质要求和本人具有的岗位资质相结合转变;由不够重视绩效考核转变到极为重视绩效考核并细化绩效工资方案转变。     

以人为本理念在妇产科护理管理的应用效果分析

目的分析以人为本的护理理念在妇产科护理管理中的具体应用效果。方法随机选取了2012年1月至12月在我院接受治疗的妇产科患者202例作为研究对象，随机分为两组，其中对照组患者采取常规护理方法，而实验组患者则采取的是以人为本的护理措施，采取科学的评价方法，对两组患者的护理效果进行比较分析。结果实验组患者在经过护理干预后，患者疾病的不确定感下降，患者自身的满意度提升，与对照组患者比较差异具有显著的统计学意义，P＜0.05。结论采取以人为本的护理理念在妇产科的护理中有比较好的应用价值，能够收到比较好的护理效果，所以值得在临床上进行应用推广。     

Drivers of innovation capital disclosure in intellectual capital statements: Evidence from Europe

Innovation is one of the major determinants of competitive success. As a result, there is demand for information on the innovation activities of firms among investors, other stakeholders and the public. Using content analysis, this paper examines the innovation capital disclosure (INCD) characteristics (i.e. disclosure quantity and quality) in the intellectual capital statements (ICS) of 51 European for-profit firms. Additionally, the relationships between INCD characteristics and industry, firm size, region of registered office and the disclosure guidelines adopted are analysed. Our content analysis detects an average of 29.16 items on innovation capital (INC) per ICS. These are mainly qualitative, non-financial and historically orientated. Furthermore, as expected, industry, firm size, region and disclosure guidelines drive the quantity of disclosure. Prior empirical studies of voluntary disclosure in documents other than ICS have also suggested a relationship between firm size and disclosure quality. Interestingly, our results for INCD in ICS do not support this relationship. This provides tentative evidence for a similar qualitative level of innovation capital disclosure across firm size. Furthermore, our findings show mostly homogeneous disclosure patterns across the regions in Europe, suggesting that multinational efforts towards fostering INCD has made the ICS phenomenon more a European than a local phenomenon.     

The Layoff Rat Race*

We investigate how discretionary investments in general and specific human capital are affected by the possibility of layoffs. After investments are made, firms may have to lay off workers, and will do so in inverse order of the profit that each worker generates. Greater skill investments, especially in specific human capital, contribute more to a firm's bottom line, so that workers who make those investments will be laid off last. We show that as long as workers' bargaining positions are not too weak, workers invest in specific human capital in order to reduce layoff probabilities. Indeed, workers over‐invest in skill acquisition from a social perspective whenever their bargaining power is strong enough, even though they only receive a share of any investment. More generally, we characterize how equilibrium skill investments are affected by the distribution of worker abilities within firms, the probability that a firm will downsize, and the distribution of employment opportunities in the economy.     

信息技术服务及其标准化的实践与探索

文章介绍了上海宝信软件股份有限公司（以下简称宝信软件）在信息技术服务及标准化的过程中所开展的工作,以及在应用软件（解决方案）、运维业务、服务外包等方面的一些探索,期待通过实践走出一条提升IT服务质量的新路。