转型期捷克福利体系改革及对中国的启示

捷克福利体系由社会保险、家庭政策和社会救助三部分组成。通过对转型期捷克福利体系三个组成部分实施的改革进行分析得出结论：尽管捷克福利模式没有实施养老金私有化等自由主义倾向明显的改革措施,但总体上仍然向着盎格鲁撒克逊自由主义福利模式转变,国家责任逐渐减少,市场力量逐步增强。结合捷克改革过程中的经验提出对中国养老金改革的一点建议。     

建立我国贸易调整援助制度的构想

随着我国加快融入全球贸易自由化的进程,日趋激烈的进口竞争致使国内相关产业的安全问题越来越突出,所以我国需要制定新的贸易制度以有效应对因进口贸易自由化而产生的产业损害和结构调整问题。作为制度选择之一,美国贸易调整援助制度给我国带来了重要的经验启示,某些具体规则对构建符合国情的TAA制度具有重要的借鉴价值。在当下加快产业结构调整的背景下,构建我国TAA制度不仅是必要的,而且是可行的。因此,必须对该制度的几个基础性、根本性的问题进行深入研究,从立法定位、立法目标、基本原则与立法模式的角度提出制度设计的基本设想。     

Accounting service-learning experiences and the IRS volunteer income tax assistance programme: a teaching note

This paper discusses two service-learning experiences in academic accounting programmes in the USA. The Campus Compact (2000) and professional accounting organizations have called for experiences that bridge the gap between academic preparation, the professional workplace and volunteerism. In addition, employers are increasingly placing importance on experience for entry-level positions. After reviewing the service-learning literature in general as well as the sparse literature in accounting education service-learning, this paper compares the experiences of two US universities' service-learning opportunities utilizing Volunteer Income Tax Assistance (VITA) programmes. Positive outcomes are discussed along with some of the pitfalls and concerns educators have concerning service-learning.     

高校大学生心理健康状况分析与教育对策探究

大学阶段,是大学生的心理走向成熟、人格趋于完善和稳定,确定自我未来的发展目标和职业目标的重要时期,而心理健康对于大学生的成才有着至关重要的作用。本文通过对大学生心理健康状况的分析,来探究大学生心理健康问题教育应对措施,以提高大学生的心理素质。     

影响少儿读者心理健康的因素及对策

消极复杂的社会环境给少儿读者心理健康带来不良影响，应该充分重视这一社会问题，采取有效措施提高少儿读者的心理素质，加强道德建设，保证未成年人健康成长。     

论公司僵局纠纷的司法救济

期待利益落空理论和公司社会责任理论是公司僵局司法救济的理论基础。公司僵局纠纷的司法救济途径有司法强制解散和强制股权置换等。我国修改后的《公司法》只规定了司法强制解散公司制度，在原告、被告的适格问题，起诉的前提条件，将调解设置为必经程序，一并处理善后事宜等方面均有探讨的必要，同时操作性也不强。应通过司法解释的方法，完善相关规定，切实保护当事人的利益。     

Unemployment duration and the interactions between unemployment insurance and social assistance

Existing studies suggest that reforms that reduce the generosity of the unemployment benefits should lower unemployment. Despite the large number of such reforms implemented in Europe in the past decades, evidence from various data sources shows very little correlation with the evolution of unemployment. This paper suggests that the scant success of these labour market reforms can be explained by the interactions between unemployment insurance and other social assistance programmes. Evidence from the European Community Household Panel shows that recipients of unemployment insurance who are also eligible for other welfare schemes are indeed less sensitive to changes in the level and the duration of their benefits.     

瑜伽对大学生影响的对比研究

通过文献资料法、调查法、试验法和数据统计法,对普通高校中瑜伽教学影响广大学生的身体形态、身体素质、身体机能和心理健康等等方面进行分析与研究,目的在于探索瑜伽课程在高校实践中的实际效果与影响,指导大学生科学地进行强身健体,并为瑜伽运动的进一步推广寻找理论与实践依据。     

Correlates of Narrow Bracketing

Behavior often deviates from standard predictions because individuals evaluate the consequences of choices separately (i.e., narrow bracketing) rather than jointly. The main existing theories classify different narrow bracketing phenomena as either (i) choice errors caused by cognitive limitations, or (ii) strategies to achieve self‐control. Using an online experiment, we find consistent evidence for theory (ii): mental budgets and narrow goals are related to each other and to measures of self‐control, but are distinct from other forms of narrow bracketing. Evidence for the complementary theory (i) is less consistent: few choice bracketing phenomena are related to each other and to cognitive skills.     

Using urban woodlands and forests as places for improving the mental well-being of people with dementia

ABSTRACT

This study investigates the meaning and use of urban woodlands and forests, and how they can contribute to positive mental well-being of people with dementia, by adopting ethnographic, participatory action research and case study approaches. Qualitative research provided knowledge and understanding about how activities in an urban woodland environment can add value to and benefit the lives of people with dementia living independently. Data were collected from semi-structured, and walk-along interviews, as well as from piloting a programme of activities based in an urban woodland setting . Five male participants with dementia, aged between 52 and 83, and one family carer, took part in the pilot programme, based in Scotland (UK). The findings show how through active use of urban woodlands and forests, people with dementia find their experiences to be meaningful. People with dementia found meaning in the multi-sensory experience of the woodland, in their feeling of self-worth, and in their ability to retain a sense of autonomy and identity. The approach to active use of urban woodlands and forests offers a viable alternative to traditional residential and day care activities, as well as an opportunity to promote the quality of life of people with dementia living in their own homes.