慈善组织公信力重塑视阙下会计信息披露机制存在的问题及成因研究

会计信息披露机制作为解决慈善组织信息透明度不足、重塑慈善组织公信力的制度选择,在实施过程中存在一系列问题,阻碍了会计信息披露机制功能的有效发挥。为此,在对会计信息披露机制与慈善组织公信力关系进行分析的基础上,对慈善组织会计信息披露机制存在的问题及其成因进行了深入研究,以期对会计信息披露机制的构建提供一些启示。     

Visitor Attitudes to Stonehenge: International Icon or National Disgrace?

Stonehenge is the UK's major prehistoric tourism attraction, with almost 1 million annual visitors, one of the top 10 UK visitor attractions since the early 1990s and an international icon used in tourism marketing. However, Stonehenge is controversial; major issues are access, authenticity and interpretation, with the actual visitor experience being criticised and termed ‘a national disgrace’ by British Members of Parliament (MPs). This paper reports on research conducted at Stonehenge in late summer and early autumn 2004. This involved a questionnaire survey that asked about motivations, visitor impacts and satisfaction levels. Results reveal educational factors to be major motivators and that Stonehenge is a World Heritage Site was also an important motivation. The results reveal a variety of views, and a more complex picture than is apparent from much rhetoric concerning Stonehenge as a visitor attraction. Overseas visitors were more positive in their reaction than British visitors, first time visitors more satisfied than repeat visitors and female visitors somewhat more positive in their reaction than men. In terms of their experience, and largely contradicting the UK Government committee claims, the majority of visitors indicated that Stonehenge has good interpretation, a fair entrance charge, provides good value for money and, overall, is an enjoyable experience.     

Perspectives on Leisure of LDS Women Who Are Stay-at-Home Mothers

The purpose of this study was to explore the meanings of leisure for women who belonged to the Church of Jesus Christ of Latter-day Saints, lived in Utah, and were stay-at-home mothers. Particular attention was given to the religious, cultural, and role-determined forces that shaped their lives and leisure. A phenomenological approach was used. Thirteen women were identified through a criteria-based snowball sampling technique. Emerging theory indicated that cultural beliefs and values can contribute to feelings of entitlement to leisure because of the support for leisure and life roles given by one's faith, family, and community.     

Effects of domestic multiculturalism on job attitudes in Nigeria: a research note

This study investigates possible cultural differences in job attitudes among the three main sub-cultural groups dominating the entire population of the Nigerian work-force: Hausa (n=80), Ibo (n=119) and Yoruba (n= 151). Several hypotheses were derived from previous knowledge of the three cultures and differences were explored in the relationships between perceptions and attitudes concerning specific aspects of the job. Consistent cross-cultural differences that can be related to characteristics of the cultures studied were revealed with regard to only three motivational factors, namely, interpersonal relations, nature of work and supervision. The overall results seem to indicate that employees' cultural background has little impact on their perceptions of job motivation. However, a number of different personal variables were found to affect responses. Practical and research implications of the findings are discussed as well as directions for future research.     

旅游产品的差异性与城市旅游中心地的区域结构

现代城市的发展不但促进了许多新的旅游中心地的产生，而且形成了不少新的城市旅游中心地的区域结构。这是现代旅游产业集聚的一大特征。本文把旅游消费者行为中关于多样化偏好和追求效用最大化的经济学理论，运用于城市旅游中心地的周边旅游目的地的区位结构研究。全文从消费者对一个周边旅游目的地做单一往返旅游、对全部周边旅游目的地分别做单一往返旅游以及对全部周边旅游目的地做链路旅游等三个方面来分析其总消费效用最大化问题，最后求得城市旅游中心地在总消费效用最大化前提下最优的两种基本区域结构。     

Grocers' window displays: The eclipse of a British tradition

By reference to period retailing narratives, this paper examines the changed significance of shop window displays for British grocers with the transition from counter‐based to self‐service from the late 1940s to the 1960s. The ‘well‐dressed’ window showing a selection of goods and price offers became an early casualty of changed retail practices. Opportunities presented by self‐service for comprehensive stock displays and in‐store promotion proved a decisive challenge to the art of the grocer's window display. These displays had been ubiquitous; large and small shops alike tried to impress passers‐by with examples of their stock range. Self‐service shops had different internal space requirements and soon it was more important that potential customers could see the well‐stocked aisles and activity within.     

Regional growth and unemployment in the medium run: asymmetric cointegrated Okun’s Law for UK regions

This article tests for the presence of a medium-run asymmetric Okun’s Law relationship between regional output and regional unemployment rate in UK regions. The test is performed with a panel data version of the hidden cointegration technique suggested by Granger and Yoon. A novelty of the article is to combine the method of hidden cointegration with a panel data method of removing cross-sectional dependence. The medium-run Okun relationship for regions in the UK appears to confirm results found elsewhere in the literature on countries as a whole, although the coefficients tend to be smaller.     

从旅游者偏好探索青海乡村旅游的发展对策

乡村旅游以其鲜明的绿色特征,吸引着越来越多游客关注的目光和体验的热情。青海地处黄土高原和青藏高原结合部、农业文化和畜牧业文化交汇地带,集田园风光和草原文化于一体,具有发展乡村旅游得天独厚的条件,本文通过对西宁市居民旅游偏好调查分析的基础上,探索性的提出青海乡村旅游的发展对策。     

A cost-effectiveness analysis of levodopa/carbidopa intestinal gel compared to standard care in late stage Parkinson’s disease in the UK

Abstract

Objective:

Evaluation of cost-effectiveness of levodopa/carbidopa intestinal gel (LCIG), compared to standard care (SC) in patients with advanced Parkinson’s disease (aPD) in the UK.

Design:

Markov model to quantify costs and outcomes associated with LCIG versus SC in aPD patients at Hoehn and Yahr (H&Y) stages 3, 4 or 5 experiencing >50% OFF time per day. Time horizon was lifetime, LCIG treatment was assumed to last maximal 5 years after which patients revert to SC. Model comprised 12 aPD health states according to H&Y status and daily time spent in OFF state. Cost analyses are reported from a UK NHS and Personal Social Services perspective. Uncertainties were assessed through one-way sensitivity analyses.

Comparators:

LCIG, providing patients with continuous dopaminergic stimulation to maximise functional ON time during the day and SC, defined as medically determined best available oral medication.

Main outcome measures:

Cost-effectiveness, based on quality adjusted life years gained, presented as an incremental cost-effectiveness ratio.

Results:

Lifetime analysis yields an incremental cost per QALY of £36,024 for LCIG compared to SC (incremental cost £39,644, QALY gain 1.1). Results were sensitive to time on treatment, health state on treatment initiation, and estimates of long term benefit (OWSA results from £32,127 to £66,421 per QALY). Findings must be considered in the context of the study limitations which were mainly due to data availability constraints.

Conclusions:

LCIG is an effective treatment, reducing OFF time and improving quality of life in advanced PD. It provides value for money in levodopa-responsive aPD patients with severe motor fluctuations when no other treatment options are effective or suitable. Given LCIG is an orphan drug, it is reasonable to suggest that it may be considered cost-effective in the UK setting. However, further research is needed to complete current data gaps and increase robustness of the model.     

对发展农民合作经济组织的几点思考

文章对农民合作经济组织发展过程中的一些问题进行了讨论，认为政府的制度推进与组织发展程度不相适应，政策的制定没有充分考虑农民的理性选择，农村社会传统文化在组织运行过程中起着重要作用，文化建设是组织制度建设的必要储备，并针对以上论点提出建议。