The objective is to explore the foundation of the elderly long-term care insurance system in China, which is to face the problem resulted from aging of the population. Adopting the contrastive analysis to introduce br...The objective is to explore the foundation of the elderly long-term care insurance system in China, which is to face the problem resulted from aging of the population. Adopting the contrastive analysis to introduce briefly the long-term care insurance system in German, Japan and America for our learning. Therefore, China＇s long-term care insurance system could not totally indiscriminately imitate the mandatory long-term care insurance system in German and Japan, it also could not copy the business model of nursing insurance system in America. The conclusion is that long-term care insurance system in China should use the experience of developed countries based on the basic national conditions, doing some relative works, such as establishing policies and regulations, strengthening personnel training, and improving the market specification.展开更多
Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and busines...Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.展开更多
In recent years, China＇s aging population continues to accelerate the process, so that our aging population and the pension system is generated between the sustainable development of the serious contradictions, resul...In recent years, China＇s aging population continues to accelerate the process, so that our aging population and the pension system is generated between the sustainable development of the serious contradictions, resulting in a waste of human resources, increasing the operating pressure pensions, working hours inequity the negative impact on the existing retirement system challenges. Recently, the delay of the retirement age controversy sparked widespread concern in the community, the paper is as a starting point, a comprehensive analysis of the social contradictions of the current status of China＇s current retirement system, drawing on the successful adjustment of retirement abroad experience from multiple perspectives demonstrates the urgency of delayed retirement age and feasibility. This paper is divided into four chapters. The first chapter proposes the research background and significance of the age of retirement, as well as domestic and foreign scholars on the issue of research in the retirement age. The second chapter describes the status of China＇s retirement system, the contradiction between the implementation of the background, family problems and the current retirement age and the aging population about three aspects. The third chapter analyzes the feasibility to extend the retirement age. Chapter IV presents a delayed retirement policies and recommendations, with emphasis on ＂flexible retirement system.＂展开更多
Although the crisis always exist in the development of humanity, but the special theory of crisis developed very late. The climax of the crisis theory appeared in the West in the late 20th century, Japan Masao Takizaw...Although the crisis always exist in the development of humanity, but the special theory of crisis developed very late. The climax of the crisis theory appeared in the West in the late 20th century, Japan Masao Takizawa, a crisis management expert, believe that the definition of a crisis is ＂ the possibility of accidents,＂ and the management of crisis is the management of preventing loss, and therefore it is important to note how to save costs, and to achieve maximum effect. Crisis is a situation state, the fundamental objective of its decision-making theme is threatened, and there is very limited time available between decisions changing, which occurs as a surprise to the main body. Some scholars have tended to define it as a process of crisis, he said： the crisis is intense period of upheaval and collective period. During this time, the core values of everyday life and social system is threatened, and the threat is beyond our expectation, even unimaginable. This is the general definition used about the current crisis.展开更多
The rule of law in China should be advanced under a systems framework. The systems framework on which the Chinese rule of law relies is shaped by the socialist democratic system. Socialist consultative democracy, whic...The rule of law in China should be advanced under a systems framework. The systems framework on which the Chinese rule of law relies is shaped by the socialist democratic system. Socialist consultative democracy, which responds to the core themes of the determinant of socialism, Party leadership, the democratic tradition of New China and native resources for constructing the rule of law, is an important resource for constructing the rule of law in China. In a constitutional system of＂ruling Party--political power--the people＂ that takes the sovereignty of the people as the logic of its starting point, consultative democracy plays the role of functional coupling. Popular sovereignty gains political legitimacy on the basis of multi- party cooperation and political consultation under the leadership of the CPC, thus translating the will of the ruling Party into the will of the state. Consultative democracy constitutes an essential process in national decision-making, affording a basis for the construction of the inherent logical sequence of ＂ruling Party--Consultative Conference--People＇s Congress.＂ The democratic supervision exercised by the Consultative Conference is an extension of political consultation; from it unfolds the systems framework of the rule of law in China.展开更多
During the past decades, while the Chinese Communist Party （CCP） has continued to consolidate its political leadership and refused to tolerate any opposition parties, intra-party democracy has been emphasized repeat...During the past decades, while the Chinese Communist Party （CCP） has continued to consolidate its political leadership and refused to tolerate any opposition parties, intra-party democracy has been emphasized repeatedly and expanded vigorously by Chinese Communist leaders as an alternative to electoral democracy or liberal democracy characterized by multiparty competition. Various democratic experiments have been conducted and many democratic elements introduced at all levels in the CCP. Although the growth of intra-party democracy is limited, these great efforts and achievements have profound implications for China＇s democratic future. The growth of intra-party democracy not only reflects the CCP＇s continuous efforts to institutionalize the rules of elite politics and fight against widespread corruption, but might also provide a good approach for political transition to democracy with Chinese characteristics in the future.展开更多
文摘The objective is to explore the foundation of the elderly long-term care insurance system in China, which is to face the problem resulted from aging of the population. Adopting the contrastive analysis to introduce briefly the long-term care insurance system in German, Japan and America for our learning. Therefore, China＇s long-term care insurance system could not totally indiscriminately imitate the mandatory long-term care insurance system in German and Japan, it also could not copy the business model of nursing insurance system in America. The conclusion is that long-term care insurance system in China should use the experience of developed countries based on the basic national conditions, doing some relative works, such as establishing policies and regulations, strengthening personnel training, and improving the market specification.
文摘Data mining involves extracting information from large data sets, discovering the hidden relationships and unknown dependencies, and supporting strategic decision-making tasks. The alignment of data mining and business would bring benefits to the organization＇s management. The study investigated the adoption of data mining technologies in managerial accounting system, concentrating on the challenges and opportunities. The research showed that with the technology adoption, managerial functions could be improved and current information system could be upgraded. Since the technical progresses are reshaping the world of business and accountancy, it is significant for accountants and finance professionals to exploit information technologies.
文摘In recent years, China＇s aging population continues to accelerate the process, so that our aging population and the pension system is generated between the sustainable development of the serious contradictions, resulting in a waste of human resources, increasing the operating pressure pensions, working hours inequity the negative impact on the existing retirement system challenges. Recently, the delay of the retirement age controversy sparked widespread concern in the community, the paper is as a starting point, a comprehensive analysis of the social contradictions of the current status of China＇s current retirement system, drawing on the successful adjustment of retirement abroad experience from multiple perspectives demonstrates the urgency of delayed retirement age and feasibility. This paper is divided into four chapters. The first chapter proposes the research background and significance of the age of retirement, as well as domestic and foreign scholars on the issue of research in the retirement age. The second chapter describes the status of China＇s retirement system, the contradiction between the implementation of the background, family problems and the current retirement age and the aging population about three aspects. The third chapter analyzes the feasibility to extend the retirement age. Chapter IV presents a delayed retirement policies and recommendations, with emphasis on ＂flexible retirement system.＂
文摘Although the crisis always exist in the development of humanity, but the special theory of crisis developed very late. The climax of the crisis theory appeared in the West in the late 20th century, Japan Masao Takizawa, a crisis management expert, believe that the definition of a crisis is ＂ the possibility of accidents,＂ and the management of crisis is the management of preventing loss, and therefore it is important to note how to save costs, and to achieve maximum effect. Crisis is a situation state, the fundamental objective of its decision-making theme is threatened, and there is very limited time available between decisions changing, which occurs as a surprise to the main body. Some scholars have tended to define it as a process of crisis, he said： the crisis is intense period of upheaval and collective period. During this time, the core values of everyday life and social system is threatened, and the threat is beyond our expectation, even unimaginable. This is the general definition used about the current crisis.
文摘The rule of law in China should be advanced under a systems framework. The systems framework on which the Chinese rule of law relies is shaped by the socialist democratic system. Socialist consultative democracy, which responds to the core themes of the determinant of socialism, Party leadership, the democratic tradition of New China and native resources for constructing the rule of law, is an important resource for constructing the rule of law in China. In a constitutional system of＂ruling Party--political power--the people＂ that takes the sovereignty of the people as the logic of its starting point, consultative democracy plays the role of functional coupling. Popular sovereignty gains political legitimacy on the basis of multi- party cooperation and political consultation under the leadership of the CPC, thus translating the will of the ruling Party into the will of the state. Consultative democracy constitutes an essential process in national decision-making, affording a basis for the construction of the inherent logical sequence of ＂ruling Party--Consultative Conference--People＇s Congress.＂ The democratic supervision exercised by the Consultative Conference is an extension of political consultation; from it unfolds the systems framework of the rule of law in China.
文摘During the past decades, while the Chinese Communist Party （CCP） has continued to consolidate its political leadership and refused to tolerate any opposition parties, intra-party democracy has been emphasized repeatedly and expanded vigorously by Chinese Communist leaders as an alternative to electoral democracy or liberal democracy characterized by multiparty competition. Various democratic experiments have been conducted and many democratic elements introduced at all levels in the CCP. Although the growth of intra-party democracy is limited, these great efforts and achievements have profound implications for China＇s democratic future. The growth of intra-party democracy not only reflects the CCP＇s continuous efforts to institutionalize the rules of elite politics and fight against widespread corruption, but might also provide a good approach for political transition to democracy with Chinese characteristics in the future.
