The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs ...The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.展开更多
Objectives To develop a more specific understanding of psychological mechanisms in the development of burnout in long-term care as a basis for potential new intervention strategies aiming at improving nurses’mental h...Objectives To develop a more specific understanding of psychological mechanisms in the development of burnout in long-term care as a basis for potential new intervention strategies aiming at improving nurses’mental health.Methods Two qualitative studies with thematic analysis were conducted.In Study 1,we conducted eight group interviews with 110 nurses from May–July 2019 in the context of workshops at eight nursing homes in Germany.In Study 2,we supplemented these with semi-structured interviews with 14 executives at German nursing homes in December 2019.Results The thematic analysis in Study 1 identified three main themes:causes of challenges,employees’opportunities for change,and organisational opportunities for change.Thematic analysis in Study 2 identified three main themes:job motives,reasons for filling in for others,and employee self-care.Further,our results show that the need to stand in for colleagues,in particular,is one of the greatest challenges for geriatric caregivers.In dealing with these challenges we found that self-endangering behaviour—a diminished ability to say no when asked to fill in or to do work overtime—was an important antecedent of nurses’burnout.Further,high levels of altruistic motivation and identification with the team or organisation were associated with self-endangering behaviour in the presence of adverse working conditions.Low levels of self-worth are a further risk factor for self-endangering.Conclusions Our findings are at odds with some core tenets of classic models of job demands and burnout that construe motivation and identification as resources.Our results show the need of a holistic intervention program in nursing including individual coaching,team-based interventions and organisational development processes.Employees themselves should be sensitized to this issue and supported in the long term,and politicians should create structures that do not encourage this behaviour any further.展开更多
Along with the acceleration of population aging process, the government as a social security gatekeeper responsibility has become increasingly prominent, improve public finance policy, properly solve the pension probl...Along with the acceleration of population aging process, the government as a social security gatekeeper responsibility has become increasingly prominent, improve public finance policy, properly solve the pension problem has become the important work of governments at all levels. Under the guidance of national policy, the State Council ＂on promoting health and pension services combined guidance＂ put forward to 2020, the medical and health care services and resources to achieve the ordered shared, covering urban and rural areas, appropriate scale.functional^reasonable.comprehensive and continuous medical support with service network is basically formed. In this paper, the background of the aging population, the interpretation of the meaning of the combination of medical and support, analysis of the combination of medical support mode. It is pointed out that in public finance from the perspective of medical support with the development mode will face the difficulty of system design is not sufficient, the division of responsibilities is unknown, limitations of existing policies, human, financial and material resources lack of. At last on the basis of the proposed development of medical support combined with the pension service model emphasizes the role of the govenunent to speed up the system construction and innovation of financial subsidies. improve the policy system and other measures.展开更多
The role of financial capability in the consumers＇ financial behaviour has been widely analyzed by the literature. The same happened for the relationship between debt and financial capability. The consensus about the...The role of financial capability in the consumers＇ financial behaviour has been widely analyzed by the literature. The same happened for the relationship between debt and financial capability. The consensus about the benefits of an increase in the levels of financial literacy collides with a diversity of opinions on what the best solutions to increase financial capability. While methods based on traditional teaching may not be an effective solutions and they could not provide results in the short term, solutions oriented to support consumers in important financial decisions （requests for funding, choice of retirement solutions, etc.） may show greater effectiveness. Studies in literature have shown the tendency of subjects with high levels of financial capability to adopt a long term view and to upgrade their daily financial behaviour with attitudes and practices related to self-finance （budget, financial check-up, saving for goals, etc.） The paper focuses on the relationship between financial capability and self-accounting practices, interpreting the latter as evidence of conduct financially aware. After a review of the literature designed to emphasize the role of self-accounting in the context of personal finance, a financial check-up based tool is proposed, pointing out how the financial accounts＇ schemes and logics （regular budget, estimates and forecasts checking targets） may find useful application in the context of personal finance.展开更多
The industrial revolution is a powerful force to promote social development. Reflecting on the previous two industrial revolutions, it has influenced the development of education in Britain and Germany. Comparing the ...The industrial revolution is a powerful force to promote social development. Reflecting on the previous two industrial revolutions, it has influenced the development of education in Britain and Germany. Comparing the differences between British and German vocational education development, it is of great significance to enlighten China on the development of education in the face of the third industrial revolution.展开更多
According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professi...According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professionals--Tehy implemented a poster campaign targeted at the users of healthcare services, as well as healthcare staff. Representatives of local trade unions, as well as safety representatives, reported that the campaign was relevant. Most employers had a favorable attitude toward distributing campaign posters at the workplace. Raising this issue, which increases the mental burden of work and risks occupational safety at the workplace, helps to achieve improvements. Following the poster campaign, Tehy conducted an electronic survey in early 2012 about the impacts of the campaign among representatives of local trade unions （N= 279） and safety representatives （N = 278）. The campaign resulted in some working environment improvements, as well as an increase in reporting situations involving violence. On a more worrying note, the provision of workplace-level training on managing violent situations did not increase.展开更多
文摘The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.
文摘Objectives To develop a more specific understanding of psychological mechanisms in the development of burnout in long-term care as a basis for potential new intervention strategies aiming at improving nurses’mental health.Methods Two qualitative studies with thematic analysis were conducted.In Study 1,we conducted eight group interviews with 110 nurses from May–July 2019 in the context of workshops at eight nursing homes in Germany.In Study 2,we supplemented these with semi-structured interviews with 14 executives at German nursing homes in December 2019.Results The thematic analysis in Study 1 identified three main themes:causes of challenges,employees’opportunities for change,and organisational opportunities for change.Thematic analysis in Study 2 identified three main themes:job motives,reasons for filling in for others,and employee self-care.Further,our results show that the need to stand in for colleagues,in particular,is one of the greatest challenges for geriatric caregivers.In dealing with these challenges we found that self-endangering behaviour—a diminished ability to say no when asked to fill in or to do work overtime—was an important antecedent of nurses’burnout.Further,high levels of altruistic motivation and identification with the team or organisation were associated with self-endangering behaviour in the presence of adverse working conditions.Low levels of self-worth are a further risk factor for self-endangering.Conclusions Our findings are at odds with some core tenets of classic models of job demands and burnout that construe motivation and identification as resources.Our results show the need of a holistic intervention program in nursing including individual coaching,team-based interventions and organisational development processes.Employees themselves should be sensitized to this issue and supported in the long term,and politicians should create structures that do not encourage this behaviour any further.
文摘Along with the acceleration of population aging process, the government as a social security gatekeeper responsibility has become increasingly prominent, improve public finance policy, properly solve the pension problem has become the important work of governments at all levels. Under the guidance of national policy, the State Council ＂on promoting health and pension services combined guidance＂ put forward to 2020, the medical and health care services and resources to achieve the ordered shared, covering urban and rural areas, appropriate scale.functional^reasonable.comprehensive and continuous medical support with service network is basically formed. In this paper, the background of the aging population, the interpretation of the meaning of the combination of medical and support, analysis of the combination of medical support mode. It is pointed out that in public finance from the perspective of medical support with the development mode will face the difficulty of system design is not sufficient, the division of responsibilities is unknown, limitations of existing policies, human, financial and material resources lack of. At last on the basis of the proposed development of medical support combined with the pension service model emphasizes the role of the govenunent to speed up the system construction and innovation of financial subsidies. improve the policy system and other measures.
文摘The role of financial capability in the consumers＇ financial behaviour has been widely analyzed by the literature. The same happened for the relationship between debt and financial capability. The consensus about the benefits of an increase in the levels of financial literacy collides with a diversity of opinions on what the best solutions to increase financial capability. While methods based on traditional teaching may not be an effective solutions and they could not provide results in the short term, solutions oriented to support consumers in important financial decisions （requests for funding, choice of retirement solutions, etc.） may show greater effectiveness. Studies in literature have shown the tendency of subjects with high levels of financial capability to adopt a long term view and to upgrade their daily financial behaviour with attitudes and practices related to self-finance （budget, financial check-up, saving for goals, etc.） The paper focuses on the relationship between financial capability and self-accounting practices, interpreting the latter as evidence of conduct financially aware. After a review of the literature designed to emphasize the role of self-accounting in the context of personal finance, a financial check-up based tool is proposed, pointing out how the financial accounts＇ schemes and logics （regular budget, estimates and forecasts checking targets） may find useful application in the context of personal finance.
文摘The industrial revolution is a powerful force to promote social development. Reflecting on the previous two industrial revolutions, it has influenced the development of education in Britain and Germany. Comparing the differences between British and German vocational education development, it is of great significance to enlighten China on the development of education in the face of the third industrial revolution.
文摘According to several researches and survey findings, violence and the threat of violence are increasingly present at workplaces in the field of healthcare. In 2011, the Finnish Union of Health and Social Care Professionals--Tehy implemented a poster campaign targeted at the users of healthcare services, as well as healthcare staff. Representatives of local trade unions, as well as safety representatives, reported that the campaign was relevant. Most employers had a favorable attitude toward distributing campaign posters at the workplace. Raising this issue, which increases the mental burden of work and risks occupational safety at the workplace, helps to achieve improvements. Following the poster campaign, Tehy conducted an electronic survey in early 2012 about the impacts of the campaign among representatives of local trade unions （N= 279） and safety representatives （N = 278）. The campaign resulted in some working environment improvements, as well as an increase in reporting situations involving violence. On a more worrying note, the provision of workplace-level training on managing violent situations did not increase.
