关于建立灾害管理学的思考

本文讨论开展灾害管理学的研究意义、灾害管理的一些重要科学问题和灾害管理学应该包括的主要研究内容，同时也提出了发展灾害管理学的一些建议     

论法务会计的含义辨析

法务会计可划分为会计法律问题论、法律会计问题论和法律会计双问题论等观点。本文在对上述观点进行综合评述和进一步考察法务会计产生的根本原因基本上,深入探讨了法务会计的本质含义。     

发展生态农业 促进新农村建设

在阐释社会主义新农村建设科学内涵的基础上,分析了新农村建设中的存在的四类环境问题。深入诠释了生态农业与新农村建设的相互关系,并从培育全社会的生态文化意识、形成大农业的生态农业发展机制、建立多元化的投入机制、创新生态农业的科技推广机制和建设因地制宜的生态农业模式五个层面提出了发展生态农业的对策建议。     

THE USE OF SOCIAL NETWORK ANALYSIS IN LOGISTICS RESEARCH

This paper introduces and provides an overview of social network theory and social network analysis (SNA) and its potential applications to logistics and supply chain management research. It then provides an example of the use of SNA via the introduction of hypotheses related to informal and formal structure and influence within a social network. These hypotheses are tested within the context of the development and implementation of a complex reporting system that evolved as the result of warehousing safety and environmental concerns within an organization.     

会计准则制定导向权变观的内涵及权变因素分析

本文在剖析会计准则制定的原则导向观和规则导向观基础上,为了解决可操作性问题,考虑到各个国家或地区间环境的差异,提出了会计准则制定导向的权变观,并从会计准则制定导向权变观的内涵出发,分析了各种环境权变因素对会计准则制定导向选择的作用机理。     

Employment relations and labour market indicators in ten industrialized market economies: Comparative statistics

The acceleration of the internationalisation of business and the division of labour has been led by improvements in technologies and communications, decreased barriers to trade, increased competition and the growth of multinational enterprises (MNEs). Employers, government organizations and unions, practitioners and academics are increasingly concerned with locating comparable statistics. This article reviews employment relations and labour market data for ten major industrialized market economies (IMEs) and discusses some of the challenges in the measurement and interpretation of such data. For a fuller discussion of such data, and of the ten IME, see Greg J. Bamber and Russell D. Lansbury (eds) International and Comparative Employment Relations 3rd edn, to be published by Sage, London, and Allen & Unwin, Sydney, in mid-1998.     

改革开放以来我国“三农”问题的回顾与思考

改革开放以来,我国的农村工作取得了举世瞩目的成就,同时也存在诸多难题,需要我党在科学发展观的引领下,克难攻坚,加以破解。     

英中大学统计学教育对比与思考

本文以曼彻斯特大学统计学教育为例，从统计学的历史、统计学专业设置、学位设置、教学理念和方法等方面与中国做对比．介绍英国大学统计学教育特点，总结英国大学统计学教学理念和教学特点．讨论英国大学统计学教学给我们的启示。     

Elderly consumers and their food store experiences

The population of the world is ageing and the number of people aged 60+years in the United Kingdom (UK) and Ireland is increasing. Advancing age brings about changes in consumers needs, wants and ability. One need which is continuous, regardless of age is the need for food. For some consumers age-associated changes can limit their access to food, thus compromising their nutrition and health. As a consequence there is a real need to provide older consumers with a more supportive environment by providing adequate opportunities to access a range of affordable food products. Access to food involves a process which includes the provision of adequate retail facilities within easy access to home, the selection and opportunity to purchase products, having the financial means to cover all the costs incurred and be able to prepare and consume the food. It is when access is restricted or limited that food provision becomes an issue of consumer disadvantage and warrants investigation. This is not the case for all consumer segments of the population, but one group proven to be affected are older consumers. The aim of this research was to determine the behaviour and experience of older consumers in Northern Ireland (aged 60+) during the food procurement process and to make some recommendations to minimise older consumer detriment.Data collection involved four focus groups with older consumers aged over 60. Each focus group consisted of eight to ten adults and was carried out in a familiar social setting. The qualitative findings are supported by preliminary results from a consumer questionnaire (n=791), which documents and explores quantitatively the experiences described in the focus groups. The consumer questionnaire was analysed using the Statistical Package for Social Science (SPSS) version 15.Both the qualitative and quantitative results have identified shopping patterns and motivations fuelling purchase decisions among this age group, and show that older people face a range of positive and negative experiences when accessing food. The majority of older consumers in Northern Ireland shop on a weekly basis in one of the UK multiple food retailers. Negative factors identified by this age group include a dependence on others in order to physically access food shops (35%) and also 35% face in-store difficulties such as store size and changing layout. Positive factors associated with food shopping include friendly and helpful staff and the provision of additional facilities; e.g. a post office or chemist. Whilst it is recognised that older consumers are not a homogeneous grouping, for the purpose of this paper they are considered as one group and recommendations are made to improve the food shopping experience of older consumers. Practical guidance has been proposed for food retailers and Government policy makers in an attempt to overcome the problems and limitations that restrict food access for this consumer group, e.g. by proving additional in-store assistance, minimising multi-purchase promotions and improving product labelling.     

Evaluating performance-related pay for managers in the National Health Service

This paper evaluates the scheme of performance-related pay facing NHS managers, using both quantitative and qualitative date from a questionnaire survey. We find that the scheme is modestly successful. On the basis of self-reported data from managers covered by the scheme, there are clear indications that it has raised motivational levels, and induced more effort, albeit for only a minority of the managers. These results stand in some contrast to those from a number of earlier UK studies, and may show what happens in relatively mature PRP systems. In seeking to understand why the scheme was not more successful, we found that motivational and behavioural change was less likely among those who thought that certain aspects of the objective-setting process were done badly, or that assessments were conducted inappropriately, or that the subsequent rewards were unattractive. We finish by drawing out some implications for HR policy.