Accumulation of bad emotion with patients and their relations added violence risk.Workplace violence of nursing is an acute injury to nurse,and long-term threats and challenges to their physical and mental health and ...Accumulation of bad emotion with patients and their relations added violence risk.Workplace violence of nursing is an acute injury to nurse,and long-term threats and challenges to their physical and mental health and professional values. It also has an potential problem on parties negotiate the settlement of medical disputes,as well as boosting reform of national health system.Identifying and managing patients' emotion has positive impact on doubts and resentments elimination,anger escalation avoidance,violence prevention. This study proposed emotional intervention program in terms of traditional Chinese medicine and modern nursing care,which based on introducing the research status on nursing workplace violence. The purpose is to culture the ability of patients' self-identification and emotions regulation,take effective protective measure. The research provides the reference on perfecting the medical security system and related policy research.展开更多
We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of Audit Firms for Securi...We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of Audit Firms for Securities Qualifications as an exogenous shock.This policy requires audit firms to raise the sum of the cumulative compensation limit of their PII and PRF from 6 million to 80million yuan.It is found,first,that the capital market regards this policy revision as a signal to strengthen investor protection and responds positively;client firms with high audit risks have a stronger response.Second,auditors’governance of financial information has strengthened,resulting in the significant improvement of their clients’financial reporting quality,with a stronger effect on firms with higher earnings management risk.There is no evidence that audit firms pass the costs on to their clients.Finally,the mismatch between auditors and new client firms is alleviated.We show that in an emerging market with weak investor protection,establishing a sound risk-preparedness mechanism for audit firms and strengthening the capacity for civil compensation ex post greatly improve the adaptive degree between international auditing standards and the legal environment of China,thereby enhancing the overall service quality of the audit market.展开更多
基金Gansu Health Industry Scientific Research Program(GSWSKY2017-61)
文摘Accumulation of bad emotion with patients and their relations added violence risk.Workplace violence of nursing is an acute injury to nurse,and long-term threats and challenges to their physical and mental health and professional values. It also has an potential problem on parties negotiate the settlement of medical disputes,as well as boosting reform of national health system.Identifying and managing patients' emotion has positive impact on doubts and resentments elimination,anger escalation avoidance,violence prevention. This study proposed emotional intervention program in terms of traditional Chinese medicine and modern nursing care,which based on introducing the research status on nursing workplace violence. The purpose is to culture the ability of patients' self-identification and emotions regulation,take effective protective measure. The research provides the reference on perfecting the medical security system and related policy research.
文摘We examine the risk-preparing benefits of Chinese audit firms’professional indemnity insurance(PII)and professional risk fund(PRF)by using the Notice on Adjusting the Application Requirement of Audit Firms for Securities Qualifications as an exogenous shock.This policy requires audit firms to raise the sum of the cumulative compensation limit of their PII and PRF from 6 million to 80million yuan.It is found,first,that the capital market regards this policy revision as a signal to strengthen investor protection and responds positively;client firms with high audit risks have a stronger response.Second,auditors’governance of financial information has strengthened,resulting in the significant improvement of their clients’financial reporting quality,with a stronger effect on firms with higher earnings management risk.There is no evidence that audit firms pass the costs on to their clients.Finally,the mismatch between auditors and new client firms is alleviated.We show that in an emerging market with weak investor protection,establishing a sound risk-preparedness mechanism for audit firms and strengthening the capacity for civil compensation ex post greatly improve the adaptive degree between international auditing standards and the legal environment of China,thereby enhancing the overall service quality of the audit market.
