Organisational culture and strategic change in Australian local governments

This study examines the impact of organisational culture on strategic change in local governments in Australia. The findings indicate that strategic change is affected by two organisational culture factors, innovation and attention to detail. This study contributes to the management accounting contingency literature and the public management literature by providing an insight into the role of organisational culture as a contingency factor influencing strategic change. Such findings may be used by local government managers to enact change effectively.     

Revenue Portfolio and Expenditures: An Examination of the Volatility of Tax Revenue and Expenditure Patterns during the Great Recession

ABSTRACT

Local governments in the United States are diversifying their revenue streams and becoming less reliant on the inelastic revenue from property taxes. This article examines both how this affects local governments’ revenue stability in economic downturns as well as their levels of expenditures in key functions: capital and social services. Using data from North Carolina counties from both before the Great Recession and after, this article examines reliance on local sales taxes and stability of revenue. The findings suggest that dependence on local sales taxes do increase volatility and reduce expenditures on social services, all else being equal.     

On restructuring ways in realizing the public service function of village and town governments in building a new countryside

Although the village and town government is at the minimum level of political organization in the state administrative system, it is responsible for the layout and organization of rural public facilities, commonweal projects, and for providing the countryside with public goods and services. How they fulfill their duties have a direct impact on the rural stability and development and on the whole country and society. With the establishment of socialist market economy and faster rural urbanization, the functions of the village and town government have changed to a greater extent. However, in the social transition period, phenomena like ＂the vacancy＂, ＂the offside＂ and ＂the dislocation＂ still exist in the operation of the village and town government. Through function analysis of village and town governments, this article analyzes the problems which the public service faces in building a new countryside, and proposes the feasible ways in function restructuring to the public service orientation for village and town governments. These are of great realistic significance for the construction of new socialist countryside and public-service-oriented government.     

The impact of revenue diversification on municipal debts: comparing short-term and long-term debt levels

The extant literature has offered two competitive implications of revenue diversification: revenue stabilisation and fiscal illusion. Stabilisation helps governments have less revenue volatility, while fiscal illusion expands tax burdens through the increase in expenditure. The competitive views on revenue diversification leave a niche to explore the association between revenue diversification and debt levels in local governments. We estimate the static and dynamic effects of revenue diversification on both short-term and long-term debt levels in 150 fiscally standardised cities. Our findings show that local governments with greater revenue diversification are more likely to reduce short-term debts while expanding long-term debts. The findings imply that a stabilised revenue structure helps local governments better manage operational budgets but also invest in capital projects with greater debt capacity.     

中西医结合非手术治疗老年外伤性稳定型硬膜下积液16例

目的 观察中西医结合非手术治疗老年外伤性稳定型硬膜下积液的临床疗效。〖JP2〗方法 将28例老年外伤性稳定型硬膜下积液患者分为治疗组16例和对照组12例,对照组采用常规治疗,治疗组在对照组疗法基础上采用补阳还五汤加减配合治疗。治疗相同疗程后观察两组临床疗效及脑积液消失时间。结果 两组临床疗效比较,差异无统计学意义（P>0.05）;治疗组脑积液消失时间显著少于对照组（P<0.05）。结论 中西医结合非手术疗法对老年稳定型外伤性硬膜下积液具有较好的疗效,可加快脑积液的消失时间。     

中西医结合治疗股骨颈骨折45例

目的 观察空心加压螺钉内固定术合中药治疗股骨颈骨折的疗效。方法 45例股骨颈骨折患者在持续硬膜外麻醉下接受股骨颈骨折闭合复位加空心加压螺钉内固定术,同时在中医三期辨证基础上内服中药,观察骨折愈合的效果。结果 参照Harris评分标准,骨折愈合优40例,良1例,差4例,优良率达91.11％。结论 微创空心加压螺钉内固定术创伤小,固定骨折牢靠,中药分期辨证辅助治疗股骨颈骨折能促进骨折愈合。     

中西文化与文学的发展模式

中国文化是早熟的文化,为防止衰老而保持文化整体的灵活性、模糊性,在整体结构各部分的均衡、调和与相反相成中运行,注重继承性、连续性、传述性,构成了中国文化与文学的发展模式。西方文化作为一种正常发展的文化,必须时时否定旧有,其文化与文学是在整体结构各部分的精确性、片面性、极端性对立斗争中,以批判性、否定性与跳跃性的形式发展起来的。     

Dominion Cartoon Satire as Trench Culture Narratives: Complaints,Endurance and Stoicism

Abstract

Although Dominion soldiers’ Great War field publications are relatively well known, the way troops created cartoon multi-panel formats in some of them has been neglected as a record of satirical social observation. Visual narrative humour provides a ‘bottom-up’ perspective for journalistic observations that in many cases capture the spirit of the army in terms of stoicism, buoyed by a culture of internal complaints. Troop concerns expressed in the early comic strips of Australians, Canadians, New Zealanders and British were similar. They shared a collective editorial purpose of morale boosting among the ranks through the use of everyday narratives that elevated the anti-heroism of the citizen soldier, portrayed as a transnational everyman in the service of empire. The regenerative value of disparagement humour provided a redefinition of courage as the very act of endurance on the Western Front.     

逍遥煎剂联合穴位贴敷治疗腹泻型肠易激综合征肝郁脾虚证临床观察

目的 观察逍遥煎剂联合穴位贴敷治疗腹泻型肠易激综合征（diarrhea predominant irritable bowel syndrome IBS-D)肝郁脾虚证的临床疗效。方法 将130例IBS-D肝郁脾虚证患者随机分为2组,每组65例。对照组患者接受酪酸梭菌二联活菌、匹维溴铵治疗;观察组患者在对照组疗法基础上,口服逍遥煎剂以及接受穴位贴敷治疗。两组均以4周为1个疗程。比较治疗前后以及停药4周后两组患者Bristol大便性状评分、中医症状评分、肠易激综合征生活质量(irritable bowel syndrome-quality of life, IBS-QOL)评分、肠易激综合征严重程度评分系统（irritable bowel syndrome-severity scoring system,IBS-SSS）评分。结果 与治疗前比较,治疗4周后和停药4周后,两组患者Bristol评分,IBS-SSS评分及腹痛、腹泻、便溏评分,症状总评分均显著降低（P＜0.05）,IBS-QOL的焦虑不安、日常生活、躯体意识、健康担忧、食物回避、社会功能、性生活、人际关系评分均显著升高（P＜0.05）。与对照组比较,观察组治疗4周后和停药4周后IBS-SSS评分,腹痛、便溏评分和症状总评分明显降低（P＜0.05）,IBS-QOL的焦虑不安、日常生活、躯体意识、健康担忧、食物回避、社会功能、人际关系评分均显著升高（P＜0.05）。结论 逍遥煎剂口服联合穴位贴敷可减轻IBS-D的严重程度,改善患者生活质量,具有较好的近期疗效和远期疗效。     

西方学者与纳西族的文化人类学研究

20世纪后半期,特别是80年代中国实施改革开放政策以来,大批西方学者得以前往丽江,对纳西文化进行实地考察研究,他们或与纳西族学者进行合作科研,或是直接进入纳西村寨进行田野调查,用西方文化人类学的理论方法,对纳西文化进行了全方位研究.如杰克逊、孟彻理以及80年代以后成长起来的西方年轻人类学家,他们在纳西族的宗教哲学、婚姻家庭、亲属关系、社会结构等方面的研究取得了可喜的成果.