Is There Any Change in the Public Service Values of Different Generations of Public Administrators? The Case of Turkish Governors and District Governors

In recent public administration literature, much attention is paid to changes in public service values, including ethical values, that guide public service. This paper reports on the results of an empirical survey conducted among a group of Turkish governors and district governors (including those in service and retired) who are from different generations. By focusing on the transformation of value preferences of Turkish governors and district governors, this study tries to identify variations in values, particularly about public service ethics, in accordance with the age and the length of tenure in public service. The findings of the research show a traditional and more or less consistent value pattern for Turkish governors and district governors. The most important public service values expressed by the respondents are consistent with often-mentioned crucial public service values in the literature. New or emerging values have not been present enough among the most important public service values. In brief, the results do not lend support to the often-assumed hypothesis that traditional public service values are devaluated or degraded by the emergence of businesslike values. In other words, new emerging values could not sneak into the public service culture in any convincing manner in spite of many years of NPM rhetoric and recipes.     

China's health care reform: A tentative assessment

China has recently unveiled an ambitious new health-care reform plan, entailing a doubling of government health spending as well as a number of concrete reforms. While the details of the plan have not yet been completely announced, we offer a preliminary assessment of how well the reform is likely to achieve its stated goal of assuring every citizen equal access to affordable basic health care. The reform is based on three fundamental tenets: strong role of government in health, commitment to equity, and willingness to experiment with regulated market approaches. Within this framework, the reform offers a number of laudable changes to the health system, including an increase in public health financing, an expansion of primary health facilities and an increase in subsidies to achieve universal insurance coverage. However, it fails to address the root causes of the wastes and inefficiencies plaguing China's health care system, such as a fragmented delivery system and provider incentives to over-provide expensive tests and services. We conclude that China should consider changing the provider payment method from fee-for-service to a prospective payment method such as DRG or capitation with pay-for-performance, and to develop purchasing agencies that represent the interests of the population so as to enhance competition.     

会计电算化在现代企业管理中的应用研究

随着计算机技术的发展和普及,会计电算化这一新兴管理手段越来越多地被各行各业所应用.会计电算化系统的引入,大大减轻了会计工作人员及管理人员的劳动强度,加快了信息的流通速度,提高了会计工作效率和管理效益.因此,发挥会计电算化在现代企业管理中的作用已成为企业必须要面对的问题.     

Bidding off the wall in common value auctions

This paper examines the practice of phantom bidding in common value auctions with asymmetric information. Unlike in private value auctions it is very difficult to profit from phantom bidding even if the auctioneer observes the number of interested bidders. We find that the auctioneer is worse off submitting low bids or mixing between his participation strategies. Phantom bidding can generate higher revenues if a single bidder with a high value estimate is likely to be present at the auction. Systematic observation of an isolated high estimate requires negative correlation across bidders’ information that is atypical in a common value environment.     

校园网为现代教学带来了生机

校园网为实现现代教学奠定了硬件基础，而现代教学模式、方法与手段的实现必须靠全体教师、员工乃至学生的辛勤努力。     

第五方物流的内涵及其研究进展

自21世纪初美国摩根斯坦利公司首次提出第五方物流概念并描画了第一方至第五方的物流金字塔图谱以来,第五方物流作为不拥有物流实物资产,却借助电子商务、网络以及信息技术对整个供应链进行整体协调和物流运作的新型供应链物流解决方案,得到了学界和业界的认同。国内外对基于信息服务的第五方物流的研究,在概念内涵、发展模式、作用前景、物流信息平台的构建和实现等方面取得了一定进展。     

西方公共服务供给模式的演变及启示

西方公共服务供给模式的演变大致经历了公共服务供给模式的传统官僚制阶段、市场多元化阶段和整体合作三个阶段.借鉴西方公共服务供给模式改革的先进经验,对我国有许多启示:公共服务的导向机制应以民为本,创新哲学基础已转为总体系统论,管理应实行网络化,同时应合理统筹公共服务的财政支出.     

Market information and channel price structure

An analytical model is developed that considers the effect of demand information, and the precision with which demand forecasts are made, on channel profitability. Different channel price structures such as Stackelberg and Vertically integrated are considered and comparisons are made of the impact of information precision on channel profits under each structure. Other demand factors such as brand substitutability and share of base level demand are also included in the analysis, and the interaction of information and demand effects is examined. An empirical study is carried out using a sample of firms based in Hong Kong and support is found for the model propositions.     

会计信息失真的危害及治理办法

会计信息反映企业的经营状况帮助管理者做出正确的经济决策。目前出现的会计信息失真现象扰乱了市场经济秩序,诱发经济犯罪,损害了使用者的要权益。应加强对会计信息失真的治理以建立良好的社会经济秩序。     

资产减值、披露格式和信息含量——基于中国资产减值准备明细表的经验证据

2006年我国的企业会计准则不但改变了资产减值的计提和转回的内容,还修改了资产减值的披露格式,即取消了资产减值准备明细表,只要求披露资产减值准备总额。通过对我国2001-2006年的上市公司数据的分析,研究了资产减值的披露格式和信息含量的关系。研究发现,资产减值的明细数据的信息含量显著高于资产减值总额,同时资产减值的各项明细数据的预测能力和解释能力是有差异的。研究结论表明,资产减值的披露格式的改变(即取消资产减值准备明细表)降低了会计报表的信息含量。