FINANCIAL PLANNING FOR RETIREMENT: AN IMPERATIVE FOR BABY BOOMER WOMEN

The baby boomer generation is quickly moving to the time of retirement. Signs point to the need for boomers to assume more responsibility for their financial security in retirement. In general, older women today do not have the financial resources that men do and are poorer in retirement. Conditions seem to be pointing to the fact that boomer women are moving in that direction as well. However, women seem to prepare less for retirement. This article looks at some of the reasons for women's lack of planning and saving for financial security in retirement. Economic and psychosocial reasons that contribute to this lack of preparation are examined, and some recommendations for change are suggested.     

RETIREMENT NEEDS AND PREPARATION OF RURAL MIDDLE-AGED PERSONS

Review of preretirement and retirement literature suggests that attention is placed on similarities of rural and urban persons in their retirement needs and concerns. The existing literature shows a lack of data on perceptions of future retirement needs and retirement actions implemented by rural middle-aged persons (45-64 years old). This study, conducted in three rural counties, had as its purpose to identify the following: (a) issues important in retirement for rural middle-aged persons; (b) preparation plans being made by rural middle-aged persons; (c) rural middle-aged persons perceptions of future needs regarding certain aspects of retirement; and (d) relationship of issues, plans, and perceptions to selected demographic variables. A number of relationships were found between issues identified as Important to Me and items labeled Actions I Have Taken. Study conclusions have implications for those concerned with preretirement education.     

GENDER DIFFERENCES IN FACULTY EXPERIENCES OF INTERPERSONAL CLIMATE AND PROCESSES FOR ADVANCEMENT

Gender discrimination in academia was examined by means of a climate survey at a research university, which asked faculty about their experiences, observations, and satisfaction within their work environment. Overall, responses indicated that most faculty felt satisfied with key aspects of their environment, and many felt they had experienced, or observed, little or no discrimination. However, among those who did report personally experiencing discrimination, there were consistent gender differences across all areas. Specifically, women were more likely than men to report that they had experienced exclusion by colleagues, inappropriate sexual attention from colleagues or administrators, demeaning or intimidating behaviors from students, colleagues, or administrators, and unfair treatment in processes of hiring, reappointment, promotion, or tenure.     

甲烷氧化偶联催化剂的制备及表征

本文报道了一系列甲烷氧化偶联催化剂的制备过程及其催化性能,筛选出一个催化性能优良,又具有赣南特色的甲烷氧化偶联催化剂,其组成是Mn_2O_3—Na_3WO_4/SiO_2,代号W—34,并用XRD,BET,UV—DRS,EPR,LRS等方法对该催化剂进行了表征。结果表明,在最佳反应条件下,在W—34催化剂上甲烷转化率为36.8％,C_2烃收率达到22.9％。在该催化剂中,W是以Na_2WO_4形式存在,Mn则以Mn_2O_3形式存在,而SiO_2已由无定型构型转变成。一方石英构型。     

WOMEN AND RETIREMENT: EVOLVING ISSUES FOR FUTURE RESEARCH AND EDUCATION INTERVENTION

Until recent years, occupational retirement was perceived primarily as a male life transition process. Women now comprise a major population experiencing active, long‐term involvement in occupational roles and facing significant concerns in their transition from work to retirement.

This article provides an examination of the current status of research regarding women and retirement and discusses multiple issues that surround the aging woman and her relationship to the retirement process. Key orientations are discussed in relation to conceptualizing and shaping future preretirement educational programming alternatives.     

RECRUITMENT,RETENTION, AND RETIREMENT: COMPENSATION AND EMPLOYMENT POLICIES FOR HIGHER EDUCATION

ABSTRACT

Faculties are aging along with the rest of society. Low retirement rates and slow growth limit the number of new hiring opportunities in many institutions. Universities face a series of common challenges that will shape higher education in the 21st century. In order to maintain high quality faculties in the coming years, universities must develop compensation policies and employment practices that are appropriate for the new economic and demographic environment. This paper examines existing human resources (HR) policies and considers potential modifications that will enable institutions to recruit, retain, and retire faculty in the coming years. The analysis reviews the soaring cost of health insurance for active and retired faculty and how these plans are being amended. We also review the widespread adoption of phased retirement plans and the use of early retirement programs as components of HR policy. The increasing reliance on nontenure track faculty is also described. The analysis focuses on the challenges that universities face in the current economic and demographic conditions and the methods that administrators can adopt to fulfill their teaching and research missions. The paper presents the results from a national conference consisting of new research and intense discussion by scholars, administrators, policymakers, and HR consultants.     

试谈企业财务风险的管理

企业在财务管理中要加强制度建设.加强资金及客户管理,不断提高资金营运效率;加强投资风险管理,融资风险管理,或有负债风险管理.     

A GENDER PERSPECTIVE ON PEACE EDUCATION AND THE WORK FOR PEACE

This article offers a gender perspective on peace education and the work for peace. To what extent are girls and boys in our society being socialised equally or differently when it comes to learning how to care, empathise with others and engage in or endure violent behaviour? Why are women generally more likely than men to support conscientious objectors, and oppose war toys and war itself? Gender is a powerful legitimator of war and national security. As in other conflict situations around the world, gendered discourses were used in the US following 11 September 2001 in order to reinforce mutual hostilities. Our acceptance of a remasculinised society rises considerably during times of war and uncertainty. War as a masculine activity has been central to feminist investigations.     

COLLEGE EDUCATORS AND THE RETIREMENT DECISION

Our findings from a survey study of retired educators (N – 373) confirm that reasons for the retirement decision have changed over time. Long‐term retirees were found to stress the influence of statutory imperatives in leaving the workplace, whereas the recently retired, and women in particular, were more likely to cite factors related to personal interest and life‐style. Results suggest that university personnel programs engaged in retirement life planning need to be responsive to retirees' changing needs.     

高等学校会计核算图解

根据国家教育委员会颁发的1989年1月1日起试行的“高等学校会计制度”的规定,绘制成10幅图解来介绍全国统一的高等学校现行的会计实务。本图解按资金收付记帐法绘制,左收右付、清晰地反映了帐户之间的对应关系,并且附有经济业务的简要说明。     

THE USE OF A FACTOR-ANALYTIC MODEL FOR ASSESSING THE VALIDITY OF GROUP COMPARISONS

This paper assesses the validity of a comparison of mean test scores for two groups of students, and of a longitudinal comparison of means within each group. Using LISREL, confirmatory factor analyses were carried out (a) to test the hypotheses of similar factor patterns, equal units of measurement, and equal accuracy of measurement between the two groups, and (b) to estimate the correlation between the latent traits measured by two successive test administrations in each group. The results indicate (a) that a comparison of the group means may be invalid because, although the factor pattern was the same for both groups, the factors were not measured in the same units, and (b) that longitudinal comparisons within each group are seriously complicated by evidence of structural change.     

PRODUCT COMPARISONS AND PROCESS BENEFITS OF COLLABORATIVE PEER GROUP AND SELF ASSESSMENTS

Any student assessment procedure should meet a number of criteria. It should be -valid, reliable, practicable and fair, and useful to students.⁽¹⁾ The prevailing authoritarian model of assessment in higher education is examined and its disadvantages elaborated. Results of some previous studies of self assessment are discussed. The present study attempts to meet Percival and Ellington's criteria, and addresses itself to a number of important questions concerning the comparability of self and peer group assessment with traditional methods; the extent of over‐ or undermarking by students, the relationships between accuracy of grading and age or overall ability, and the possible effects on learning or personal development of self and peer group assessment procedures. Details of the implementation of the scheme are recorded, and results presented and discussed. In terms of both product (the correspondences between self or peer and tutor assessment) and process (the evaluation by students of the effects of the scheme), the scheme appears to be successful. Implications and plans for future studies are elaborated.     

超氧化物歧化酶的制备及应用

介绍SOD的制备方法、结构与功能的关系及其在临床上的应用,对深入研究SOD不仅具有重大的理论意义,也有重大的应用价值。     

CONTINUING EDUCATION: A FACTOR IN PREPARING FOR RETIREMENT

This study focuses on the role of formal continuing education in helping persons prepare for retirement. The subjects were 206 classified, university employees between the ages of 50 and 65. The Retirement Preparation Indexes were used to measure behavior, information, and attitude toward retirement. Using the analysis of variance (a = .05), participants in formal continuing education (N = 46) scored significantly higher on the indexes community activity behavior, health care issues, psychological adjustment information, preretirement zest attitude, total behavior, total information, and the complete retirement preparation index. Preretirees involved in lifelong learning were found to be more concerned about their own development regardless of age and more aware of the options available to them upon retirement.     

CHOICE OF VARIABLES AND GENDER DIFFERENTIATED PREDICTION WITHIN SELECTED ACADEMIC PROGRAMS

The existence of differential prediction of 2-year grade point average is reported for gender groups within programs of study at a large state university. Johnson-Neyman analyses indicate regions on the predictor score scales where differential prediction has practical impact within each program. A significant portion of students is generally affected. It is shown that careful selection of a subset of variables reduces differential prediction while maintaining predictive potency.     

A NEW SYSTEM OF FINANCIAL ASSISTANCE FOR STUDENTS IN THE NETHERLANDS

At its 33rd meeting in Linkd‐ping (12‐14 May 1976) the Council of Europe's Committee for Higher Education and Research (CHER) will analyse the problem of financial aid to students in its member states. Ministries of Education in the member states of the Council of Europe have prepared their national reports on this sub‐ject, based on a questionnaire sent out by CHER. In the last issue of our Bulletin we gave a report on “State Study. Assistance in Sweden”. In this issue we give information on the new system of financial assistance in the Netherlands.

The former system had raised certain objections, not so much to the extent of the total financial assistance given, as to the qualifications for eligibility which many thought were inappropriate to the situation of a great number of students. The various component part's affected each other and the result was often dependent on marginal changes in the financial circumstances of either parents or student. These disadvantages have led to the formulation of the new system, which will be introduced gradually.     

珠三角基础设施项目建设的融资分析

珠江三角洲近年来经济高速发展，各地市政建设日新月异，但也暴露出基础建设资金的缺口问题。本文针对以下几个问题展开分析：一、基础设施项目的作用及工作特点。二、主要融资方式分析。包括（一）常规手段：1.信贷资金 2.自筹资金 3.发行基础设施建设债券融资（二）创新手段：1.设立珠三角海外基金和国内基金 2.发行外币证券 3.BOT 4.ABS 5.ADR 6.组合项目融资方式 7.权利转让 8.金融品种创新。三、保证融资手段顺利实施的若干建议。     

二氧化氯的制备与应用

本文综述了二氧化氯的制备方法和应用。二氧化氯的制备方法主要有化学法和电化学法两种。二氧化氯在纸浆漂白、医疗卫生,环境保护、食品工业和水处理等方面具有广泛的应用