Practical Circles Research Articles

The Third-Party Revocation Action System: Status Quo, Theoretical Controversy and Improvement

The third-party revocation action is a new system established in the Civil Procedure Law of the People's Republic of China of 2012. Although the academic community is quite controversial, it is undeniable that due to the increasing use of the judicial system to infringe on the rights and interests of others. For example, infringement of the lawful rights and interests of the parties or third parties through false litigation, malicious litigation, imposing litigation, etc., the third-party revocation action as a system that can effectively protect the legitimate rights and interests of third parties outside the case has great practical significance in China. Therefore, how to better understand and apply the third-party revocation system has become a problem that must be paid attention to by the current theoretical and practical circles. On the basis of introducing the system of revocation of the third party in China, the article discusses the existing problems such as the scope of the parties, the litigation procedure and the application of similar procedures.The article proposes that the third party with independent claim and the third party without independent claim should be brought into the scope of the third-party revocation action’s subject. As for the choice of the procedure, the procedure of first instance should be applied to the trial of the third-party revocation action. When a lawsuit and an application for retrial by an outsider can be applied simultaneously, the litigant can only be allowed to choose one procedure. If the litigant simultaneously initiates a lawsuit for cancellation by a third party and the outsider applies for retrial, the third-party revocation action shall be applied preferentially.

Teaching character; cultivating virtue perception and virtue reasoning through the curriculum

ABSTRACT Given the increased interest in character education across the world, educators are seeking guidance for their practice. This paper seeks to add to the evidence base about if and how character can be taught by discussing the results of a pilot evaluation (n=527) of a curriculum intervention designed to enhance two components of character: virtue perception and virtue reasoning. After the intervention, the participants had improved virtue perception and reasoning scores compared to the control group. Further, female students scored higher in the pilot than their male counterparts. The results demonstrate how educating these components of character might be possible, providing evidence for a debate that goes back to Aristotle and today is keenly debated in academic, policy and practice circles. The findings are significant as they provide evidence as to how character might be taught through and within the programmes of study of existing curriculum subjects.

Hydrological Layered Dialysis Research on Supply Chain Financial Risk Prediction under Big Data Scenario

In recent years, internet development provides new channels and opportunities for small- and middle-sized enterprises’ (SMEs) financing. Supply chain finance is a hot topic in theoretical and practical circles. Financial institutions transform materialized capital flows into online data under big data scenario, which provides networked, precise, and computerized financial services for SMEs in the supply chain. By drawing on the risk management theory in economics and the distributed hydrological model in hydrology, this paper presents a supply chain financial risk prediction method under big data. First, we build a “hydrological database” used for the risk analysis of supply chain financing under big data. Second, we construct the risk identification models of “water circle model,” “surface runoff model,” and “underground runoff model” and carry on the risk prediction from the overall level (water circle). Finally, we launch the supply chain financial risk analysis from breadth level (surface runoff) and depth level (underground runoff); moreover, we integrate the analysis results and make financial decisions. The results can enrich the research on risk management of supply chain finance and provide feasible and effective risk prediction methods and suggestions for financial institutions.

Registration address change and corporate cost stickiness: from the perspective of policy preference and policy burden

ABSTRACTA change of corporate registration address will directly affect the development of listed firms, and also the districts in and out of which the firms move, thereby ultimately leading to the reallocation of capital resources. Therefore, corporate registration address change attracts great attention from the theoretical and practical circles. From the perspective of policy preference and policy burden, using the sample of Chinese A-share listed firms that have experienced trans-provincial change in their registration address from 2000 to 2016, this study investigates the impact of registration address change on corporate cost stickiness and the mechanism through which registration address change affects corporate cost stickiness. The results indicate that: (1) with many factors controlled, registration address change greatly enhances corporate cost stickiness; (2) in the discussion of the mechanism, it is found that the increased policy preference and the aggravated policy burden are two ways via which registration address change affects cost stickiness. Therefore, for listed firms that experience both policy preference and policy burden simultaneously because of their registration address change, their cost stickiness increases the most. The study not only enriches the current literature on the economic consequences of registration address change, links corporate registration with cost management, and enlarges the scope of corporate cost management; it also has practical significance for corporate registration management and political resource allocation in China as well.

Selecting Treatments and Monitoring Outcomes: The Circle of Evidence-Based Practice and Client-Centered Care in Treating a Preschool Child Who Stutters.

The purpose of the present clinical forum is to compare how 2 clinicians might select among therapy options for a preschool-aged child who presents with stuttering close to onset. I discuss approaches to full evaluation of the child's profile, advisement of evidence-based practice options open to the family, the need for monitoring of the child's response, and selection of other approaches, if the child appears nonresponsive to the 1st-line approach. Although some researchers and clinicians appear to favor endorsement of a single recommended treatment for early stuttering, I do not find this approach helpful or consistent with newer mandates for patient-centered care. I am also most comfortable recommending RESTART demands and capacities model as the 1st treatment approach, with parent consent, because its mechanism of action appears transparent and well-documented. There are numerous well-supported intervention options for treating preschool children who stutter. No single therapy can possibly work for all clients. I discuss available options that I feel have sufficient evidence-based support for use with young children who stutter. I emphasize the need to consider more, not fewer, acceptable therapy options for children who do not respond positively to a selected treatment approach within a reasonable time frame.

Research on the Relationship between External Compensation Gap of Executives and Enterprise Innovation*

How to use the pay contract to encourage executives to implement innovation activities has become an important issue to be solved by the theoretical and practical circles. Based on the data of Shanghai and Shenzhen A-share listed companies from 2006 to 2015, this paper examines the impact of external compensation gap on corporate innovation, and further discusses the contextual effects of executive talent and property rights. The study finds that the external compensation gap of executives has a positive effect on enterprise innovation. Moreover, the higher talent executives possess, the more obvious the external compensation gap will promote the innovation of enterprises. In addition, compared with state-owned enterprises, the external compensation gap of non-state-owned enterprise executives has a more significant effect on corporate innovation. This paper not only expands the economic consequences of the external compensation gap, but also provides inspiration for companies to adjust the compensation structure and encourage executives to promote enterprise innovation.

A Review of Employee Stock Option Plans: Panacea or Pandora’s Box for Firm Performance

Employee stock option Plans (ESOPs) have gathered enormous attention in recent decades and have become the most controversial component of the compensation package. Organizations around the globe have been using ESOPs to compensate their employees at managerial and non-managerial levels. While traditionally the stock options were reserved for top management employees, lately there has been strong growth of broad-based plans primarily to increase firm value. Recent literature examining the effects of broad-based stock options are not limited to executive but available for all employees (Core and Guay, 2001; Oyer and Schaefer, 2005; Hallock and Olson, 2010, etc.). However, the shareholders have become increasingly apprehensive about the size and proliferation of adoption of stock option plans. Accordingly, they have been an issue of debate in both academic research and practice circles. The present paper outlines the theoretical foundations behind the use of ESOPs in the compensation mix and strives to address the controversy of whether or not stock options adoptions result in enhancement in firm value. Though the evidence is mixed on the implications of ESOPs, however, there exists robust support for a positive interrelationship between the adoption of these plans and firm performance for large sized firms.

A Review of Employee Stock Option Plans: Panacea or Pandora’s Box for Firm Performance

Employee stock option Plans (ESOPs) have gathered enormous attention in recent decades and have become the most controversial component of the compensation package. Organizations around the globe have been using ESOPs to compensate their employees at managerial and non-managerial levels. While traditionally the stock options were reserved for top management employees, lately there has been strong growth of broad-based plans primarily to increase firm value. Recent literature examining the effects of broad-based stock options are not limited to executive but available for all employees (Core and Guay, 2001; Oyer and Schaefer, 2005; Hallock and Olson, 2010, etc.). However, the shareholders have become increasingly apprehensive about the size and proliferation of adoption of stock option plans. Accordingly, they have been an issue of debate in both academic research and practice circles. The present paper outlines the theoretical foundations behind the use of ESOPs in the compensation mix and strives to address the controversy of whether or not stock options adoptions result in enhancement in firm value. Though the evidence is mixed on the implications of ESOPs, however, there exists robust support for a positive interrelationship between the adoption of these plans and firm performance for large sized firms.

A Study on the Auditing Quality Evaluation Index of Certified Public Accountants

Auditing quality research has always been the focus of the research theory and practice circles, and the audit quality of accounting firms is the foothold of accounting firms and certified public accountants. In recent years, the ongoing audit failure cases have not only posed a serious threat to the survival of accounting firms, but have also made investors and the public lose confidence in the objective and impartial role played by the business. The research on the audit quality of accounting firms started earlier, from audit fees, firm size, non-standard audit opinion, industry expertise and audit v., but only to study the use of a single indicator to measure the audit firm's audit quality. Most of the domestic scholars have to establish the evaluation index system of audit quality, but some indicators are not operational, it is difficult to quantify, not easy to evaluate the audit quality of the firm.

Linking up with and Orienting to Development: New Direction of University Institution Researches

Institution is an important factor restricting university development. Since the previous and current theoretical and practical circles mainly discuss university institutions in the perspective of university institutions and do not have an in-depth understanding on or pay enough attention to the relationship between institutions and university development, this article advocates carrying out “university institution research linked to and oriented to development” to deeply investigate the relationship between university institutions and university development, the mechanism of influences of university institutions on university development, the mechanism of transition of university institutions along with university development and the mechanism of innovation for university development and build ideal institutions appropriate for the development of Chinese universities of different types and design institution innovation plans tending to ideal institutions. Institution is the source of economic growth, and it is important for economic development and enterprise development. Likewise, institution is important for education development and school development. Institution is a method, means or tool for guaranteeing and promoting social development. Since the previous and current theoretical and practical circles mainly discuss university institutions in the perspective of university institutions and do not have an in-depth understanding on or pay enough attention to the relationship between institutions and university development, this article advocates regarding the institution theory as “a perspective, a method and a research paradigm”[1], interpreting university development from the perspective of institutions, deeply exploring the relationship between university institutions and university development, the mechanism of influences of university institutions on university development, the mechanism of transition of university institutions along with university development and the mechanism of innovation for university development so as to expand the modern university institution researches and enrich university development theories and higher education management theories and build ideal institutions appropriate for the development of Chinese universities of different types, and with that as reference, explore the current “institution gap” of development of various universities in China and raise institution innovation plans with strong operability to consequently ensure and promote the scientific development of various universities in China, as well as the construction of a strong higher education country.

Project resources scheduling and leveling using Multi-Attribute Decision Models: Models implementation and case study

Project scheduling is one of the most vital processes in Project Management. It is a widely discussed topic in academic and practical circles due to its importance and complexity. Manpower, machines, materials and equipment are used for the execution of project activities, but these mostly have limited availability, which can constrain project scheduling procedures. Project resources might exceed or fall short of the resource demand in a project's time horizon. These considerations present issues to project managers who must try to properly allocate among these demands in order to achieve a near optimal utilization during a project's lifetime. Resource leveling is among the greatest challenges faced by project managers as the success of a project largely depends on it. This is because peaks and valleys in the resource usage histogram are responsible for cost overruns due to the necessary recruitment, dismissal and training of the personnel Moreover, issues may arise regarding the efficient management of available resources given that large peaks correspond to fluctuations in resource allocation during a project's life cycle or construction period. To address these issues, resource leveling provides procedures and frameworks that ensure the efficient management of resources to obtain smooth resource usage profiles. These procedures attempt to identify activities that should be delayed to resolve resource over-allocations under time and cost constraints. Given the existence of a variety of available rules that could be followed by project managers to prioritize activities, the paper at hand examines the implementation of five Multi-Attribute Decision Making models and how they perform in the scheduling of a solar park construction project. Namely these models are the Weighted Sum Method, Analytic Hierarchy Process, PROMETHEE, TOPSIS, Ordered Weighted Average (OWA) and Hybrid Weighted Average (HWA). Finally, the derived results are discussed in comparison with those obtained by the standard resource leveling procedures of MS-Project.

The Literature Review of Innovative Use of Enterprise Information Systems—From the Perspective of Motivation Theory

The realization of the value of enterprise information systems has been the pressing problem in theoretical and practical circles. Innovative use could tap the potential functions and features of the system and maximize the value and bring considerable business profits for the enterprises. And extrinsic and intrinsic motivations of employees are critical to innovative use. Accordingly, this paper firstly introduces the concept of innovative use, then summarizes the concept and types of extrinsic and intrinsic motivations, next discusses the effect of extrinsic and intrinsic motivations on innovative use. Finally, it points out directions in future research.

The Leadership Practice Circle Program: An Evidence-Based Approach to Leadership Development in Healthcare

The Institute of Medicine report The Future of Nursing 1 calls for the development of nurse leaders who possess the necessary skills to act as full partners with physicians and other professional colleagues in leading change and improving health outcomes. In contrast to the historical advancement of the nurse leader from expert clinician to frontline manager specializing in microsystem oversight, today's nurse leaders must rapidly develop comprehensive leadership skills inclusive of macrosystem concepts. As the number of nurses choosing leadership as a career is in decline, the profession is even more so at risk from a significant number of experienced leaders, clinicians, and educators who plan to leave practice in the years to come. 2 Organizations are faced with the challenge of identifying future leaders and fostering the professional development of managers who are capable of ensuring quality care, financial viability, and patient satisfaction in an environment that is increasingly complex. 3,4 Significant human and financial losses can ensue when newly appointed leaders fail to adjust to their new roles, making leadership transitions a topic of urgent importance in the healthcare industry. 5

环境公益诉讼与消费者权益保护公益诉讼当事人研究

我国新《民事诉讼法》的颁布，使得作为新诉讼类型的环境公益诉讼和消费者权益保护公益诉讼在法律上正式确立下来。一直以来，学者对于这两类诉讼的模式、当事人(主要是原告资格或称起诉主体)的研究深入而且相当广泛，但法律实施前后，研究的着眼点、目标设定、研究方法等各类可能的当事人主体方面出现明显差异，兼之法律规定不甚详细、细化规则尚未出台，又使得在该方面制度的构建上有着广阔的讨论空间。时至今日，学者对两类公益诉讼的具体模式构建及当事人资格的争鸣中尚未形成一致意见。作者对其中较有影响的研究及观点加以梳理和评述，借此反映学术界及实务界对公益诉讼模式尤其是诉讼当事人的大体看法与认识，以期对我国相关制度的具体建设有所裨益。 The promulgation of the new “Civil Law” makes the environmental public interest litigation and public interest litigation in the consumer protection law formally be defined as a new type of liti-gation. All along, scholars’ researches on the pattern of these two types of litigation and the parties (mainly called the plaintiff bodies or the prosecution qualifications) are deep and quite extensive. But before and after the law enforcement, research focus, goal setting, and other types of research methods might appear obviously different, and less detailed legal provisions and rules have been introduced, so as to make building systems in this regard have wide spaces for discussion. Till today, scholars hold different opinions on specific model construction of the two types of public interest litigation and the parties’ qualification. Through sorting and reviewing the influential studies and opinions of scholars, the view and understanding of the public interest litigation mode, especially the parties in academia and practical circle are reflected, in order to benefit the relevant system construction in our country.

The Research on Ceramic Friction and Flow Stress of Plastic Forming

The interface friction is used to evaluate the plastic flow behavior of workpiece material in different conditions such as temperature, pressure, strain rate and strain distribution. It is analyzed that deformation and material flow by the ring compression method during compression, which is contained with the theoretical calculation of different interface friction ring inside diameter and the height of the change. The progressive deformation incremental method is studied to the curve of the friction factor and ring size. It is given that the standard calibration curve of ring friction factor by 6:3:2 size ratio. According to the practical circle deformation ,it is given to the relative average stress, and then to calculate the average normal stress, according to the actual load stress ,it can be concluded that the actual flow stress of material. The change of ring height and diameter is measured by experiment. The results show that the friction factor is relatively stable, the maximum is 0.48, and then the minimum is 0.35.

Managerial Coaching

The Problem While managerial coaching becomes increasingly popular in both scholarly and practical circles, the line managers who need to execute this coaching may be neither capable nor interested in the coaching process. Furthermore, while the research on coaching seems promising, little is known about how to test the individual and environmental appropriateness of a coaching intervention. The Solution This review will inform and support evidence-based human resource development (HRD) professionals tasked with developing managers’ coaching capability. It is designed to help line managers who wish to enhance their managerial coaching practice. The Stakeholders This literature review and model will benefit organizations, HRD professionals, and line managers to determine whether coaching is an appropriate learning intervention for their context and at that particular time. Furthermore, if it is deemed appropriate, this review and resulting framework may aid in determining how practitioners should approach coaching within their organizational setting.

The Effects of Non‐Expensed Employee Stock Bonus on Firm Performance: Evidence from Taiwanese High‐Tech Firms

AbstractThe choice of whether to expense broad‐based stock incentives has been a highly controversial debate in both academic research and practice circles. We provide insightful findings to reconcile certain debates regarding the effectiveness of non‐expensed, broad‐based stock incentives. Using a unique longitudinal dataset from Taiwanese high‐tech firms over the 1997–2008 period, our results indicate that non‐expensed employee stock bonus incentives exerted positive effects on short‐term organizational value added creation. The dilution effects of broad‐based stock incentives in Taiwan, however, exerted a negative influence on profitability and eroded share return. The negative effects were even more severe in the following year, and overexploitation of employee stock bonus also damaged the long‐term organizational performance of Taiwanese high‐tech firms. This negative aspect of non‐expensed employee stock incentives resulted in more evidence for changing the regulatory context of broad‐based stock incentives in Taiwan.

IMPACT OF HEAVY METAL AND OTHERS POLLUTANTS ON HEALTH AND ROLE OF THE PLANT IN TOXIC REMEDIATION

An increased uptake of toxic metals by food crops grown on such soils together with human health risks are often recorded. Environmental pollution affects the quality of pedosphere, hydrosphere, atmosphere, lithosphere and biosphere. Great efforts have been made in the last two decades to reduce pollution sources and remedy the polluted soil and water resources. Phytoremediation, being more cost-effective and fewer side effects than physical and chemical approaches, has gained increasing popularity in both academic and practical circles. More than 400 plant species have been identified to have potential for soil and water remediation (Lone et al., 2008). This paper will provide a brief idea on recent progresses in research and practical applications of phytoremediation for soil and water resources.

What Are Orthognathic Patients' Expectations of Treatment Outcome—A Qualitative Study

Patient's expectations of treatment outcome are one of the key determinants of satisfaction. The aim of this study was to evaluate orthognathic patients' expectations of the outcome of orthognathic treatment. This study was a cross-sectional qualitative study involving in-depth interviews with patients with dentofacial deformities. Patients who were about to commence orthognathic treatment were recruited from new-patient clinics. Inclusion criterion were patients of any ethnicity 16 years or older who were about to commence orthognathic treatment to correct a dentofacial deformity. Exclusion criteria were patients who had previously received orthognathic treatment, who were younger than 16 years, and those with congenital craniofacial anomalies or acquired defects. The data were analyzed using a framework approach to management and critical qualitative theory, which involved identifying the main themes and subthemes. Eighteen adult patients 18 to 40 years old were interviewed; 9 were women and 9 were men. Most were Caucasian and 6 were from the black and minority ethnic group. Participants' expectations could be divided broadly into 2 main categories: expectations of actual physical changes and expectations of the effects that these physical changes would indirectly have on them (nonphysical changes). In addition, a typology of patients, based on expectations, was identified, whereby patients could be classified as metamorphosizers, pragmatists, shedders, or evolvers, together with implications and suggestions for practice. These findings represent a new insight into the complex issues of managing patient expectations and satisfaction. The clinical relevance of identifying expectations is not just to ration treatment or identify those who will make good or bad candidates for treatment, but to be able to offer them additional support to enhance satisfaction with the outcome. This highlights the need for a qualitative methodology to complete the full circle of evidence-based practice.

Completing the Circle of Practice

Completing the Circle of Practice