澳大利亚会计师专业团体会员资格的比较与启示

科学的会员管理制度与公平的行业竞争环境是澳大利亚会计师行业的显著特征.澳大利亚国家会计师协会、注册会计师协会、特许会计师协会是法律地位完全相同的三家会计师专业团体,会员管理制度各具特色,但全资格会员执业范围完全相同.如何优化会计行业管理,建立与高等教育的联动机制是中国会计师执业水平提升需要深入思考的问题.     

发展我区注册会计师事业的对策及措施

我区的注册会计师事业自1984年恢复重建以来已经走过了14个年头,在这十几年里由于各级领导的重视和支持,以及全体注册会计师和执业人员的辛勤工作,共同努力,从无到有,从小到大,不断发展壮大。截止目前,全区有注册会计师个人会员2506人,其中：注册会计师1350人,非执业会员1190人,     

谈如何加强注册会计师协会会费的管理

注册会计师协会的会费包括个人会费和团体会费 ,团体会费是根据会计事务所的业务收入按一定比例提取 ,由会计师事务所向省级注协缴纳 ,省级协会再按一定比例上缴中注协 ,个人会费又分为执业注册会计师会费和注册会计师协会非执业会员会费两种 :现缴纳标准为注册会计师每年１００元 ,非执业会员每年３０元。团体会费和个人会费是注册会计师协会经费的主要来源 ,是注册会计师协会加强注册会计师行业管理和行业宣传的重要财力保证 ,但在近两年来 ,协会催缴会费难 ,个别会计师事务所及注册会计师缴费不及时或欠缴会费。这些问题如果不采取果断措…     

浅谈我省注册会计师执业会员和非执业会员的现状及存在问题

随着社会主义市场经济的不断发展和西部大开发战略的不断推进，我省注册会计师行业得到了蓬勃发展，注册会计师队伍也不断壮大。但是，我省地处边远地区，经济比较落后，从而造成社会上一部分人对注册会计师行业的理解不够深，尤其是对注册会计师执业会员和非执业会员经常混为一谈。根据《中华人民共和国注册会计师法》对注册会计师的解释，     

注册会计师行业“十三五”期间的回顾与展望

2020年是全面建成小康社会和“十三五”规划的收官之年,也是中国注册会计师制度恢复重建暨行业改革发展40周年。"十三五"期间,伴随着我国经济的发展,注册会计师行业不断壮大,会计师事务所数量超过9600家(含分所),注册会计师超过28万名(含非执业会员),行业收入稳步增长,执业队伍不断扩大,社会声誉持续提升,为推动实现我国经济高质量发展、特别是资本市场的改革发展作出了重要贡献。     

陕西省注册会计师协会公告

根据《中国注册会计师协会章程》和《陕西省注册会计师非执业会员管理暂行办法》有关规定,我会定于2005年12月15日至2006年3月底对2004年7月以前已取得中国注册会计师执业会员资格或经考核认定具备注册会计师资格但未注册为执业注册会计师的人员予以重新登记,同时对其资格未年检的予以补检,对会员证编号以26打头的重新换发新证书。请上述各非执业会员及时到我会注册部办理登记、年检、换证等事宜。3月底前未办理者,将依照有关规定不再保留其会员资格。登记表可从网站(http://www.cicpa.org.cn/shanxiwww/main.htm)下载或到我会注册部领取。…     

执业注册会计师交纳的个人会费是否可税前扣除

正《中国注册会计师协会会费管理办法》(以下简称《会费管理办法》)规定,中国注册会计师协会会员应当交纳会费。会费分为个人会员会费和团体会员会费;个人会员会费分为执业会员会费和非执业会员会费。《会费管理办法》还分别对个人会员会费和团体会员会费的计交办法和额度做了明确规定。实务中,各地税务机关对会计师事务所为注册会计师执业会员交纳的个人会费是否可以税前扣除存在不同认识。有税务机关认为个人会费属于个     

陕西省注册会计师协会召开第三次会员代表大会

陕西省注册会计师协会第三次会员代表大会9月21日在西安召开。与会代表听取并通过了第二届理事会工作报告、财务收支报告、陕西省注册会计师协会章程、陕西省注册会计师协会会议管理办法、专门委员会工作规则、陕西省会计师事务所执业质量检查实施办法，选举产生了第三届理事、特邀理事及领导机构。王树汉当选会长．许宗一、侯庆云、吕桦、石计宝当选副会长，石计宝当选秘书长（兼）。     

国外审计诉讼案对提高我国注册会计师执业质量的启示

良好的执业质量是注册会计师行业的生存之本。作为发展中的我国注册会计师行业 ,在执业质量方面还存在许多问题。前不久 ,财政部副部长张佑才在一次讲话中强调 :我国要开放注册会计师市场。通过兴办合资会计师事务所或利用国际知名会计公司对我国注册会计师进行业务培训等方式 ,来创办国内名牌会计师事务所 ,以期早日缩短我国注册会计师与国际水准注册会计师的差距。这一政策为我国注册会计师行业的发展带来了良好的机遇 ;同时也为我国注册会计师在国际化的会计市场上求生存、求发展提出了严峻的挑战。当今英、美等国家的注册会计师以其执业…     

国外审计诉讼案对提高我国注册会计师执业质量的启示

良好的执业质量是注册会计师行业的生存之本。作为发展中的我国注册会计师行业 ,在执业质量方面还存在许多问题。前不久 ,财政部副部长张佑才在一次讲话中强调 :我国要开放注册会计师市场。通过兴办合资会计师事务所或利用国际知名会计公司对我国注册会计师进行业务培训等方式 ,来创办国内名牌会计师事务所 ,以期早日缩短我国注册会计师与国际水准注册会计师的差距。这一政策为我国注册会计师行业的发展带来了良好的机遇 ;同时也为我国注册会计师在国际化的会计市场上求生存、求发展提出了严峻的挑战。当今英、美等国家的注册会计师以其执业…     

Determinants of health care professional association members' intention to renew and recommend membership to others

This study was designed to explore the determinants of membership retention and expansion within a health care professional association. Analyzing empirical data from 824 members of the largest and most internationally representative health care professional association, this study found membership dues value and member attitude toward the association are key predictors of the decisions to renew membership and recommend it to others, whereas membership drop experience was a negative predictor of the 2 behavioral outcomes regarding members. Personal benefits provided by membership in the association are a determinant of recommending membership to others but not a significant factor in renewing membership.     

会员参与平台治理对用户黏性的影响——基于BILIBILI的单案例研究

平台企业普遍面临用户规模增加而用户黏性下降的难题,以往的平台治理研究较少讨论用户参与平台治理对增强用户黏性的影响。本文通过对视频网站BILIBILI的单案例研究发现,会员参与平台治理的基础是平台会员制,前提是平台治理策略,渠道是平台治理机制,方式是制度赋权。平台会员制规定会员等级与会员特权挂钩能够产生激励效果,会员交易成本能够形成平台准入门槛和平台退出壁垒;平台应采用“吸引-管理-维持-发展”策略扩大会员群体;平台通过赋予平台会员监督权、举报权和评论权,使之能够参与到平台治理机制中。会员通过参与平台治理机制能够持续参与平台,增强用户黏性。     

Diversity in trade union membership: a typology based on the study of a Spanish trade union

While existing literature on the changing nature of trade union membership concentrates on unidimensional differences between members, this article proposes a multidimensional typology, which considers demographic characteristics as well as labour market position and length of union membership. Our results allow the identification of different member profiles; these are significantly associated to differences in employment conditions, work participation, job satisfaction and union activism. In the last section of the article, we discuss the practical implications that these different member profiles may have for union policy and organisation.     

Converting volunteers to donors: Fundraising strategies for professional associations

The use of fundraising strategies in professional associations is on the rise as member donations have become an increasingly important revenue stream for the associations. This study aims to understand why member volunteers are potential donors to professional associations and to examine whether association solicitation is effective in increasing member volunteer donations. A moderated mediation model was tested with data that consisted of 3,224 professional association members. The results suggest that member satisfaction significantly mediates the relationship between member volunteering and financial giving, and solicitation only makes a difference to member volunteers who are satisfied with their membership. This study concludes that targeting satisfied member volunteers for donations could yield financial benefits to professional associations.     

大学生党员项目化管理探究

大学生党员是社会党员的主要来源之一,大学生党员的管理好坏一定程度上影响整个党员群体的素质优劣。随着社会日新月异的发展,以往说教式的党员教育对大学生党员管理出现许多的不足之处,而引进项目化管理的理念,可以弥补思想建设工作中缺乏量化评估标准的不足,优化管理大学生党员群体,提高大学生党员的整体素质。     

Secession in the European Union

This paper argues the case for the right of secession in Western democracies. I suggest that the winners gain more than the losers may lose. Indeed, the external effects of secession may well be positive. However, the political economy of secession is highly problematic. Ideally, the rules for secession should be set at the international level but international organisations have a vested interest in preventing secession. It is easier to establish the right of secession at the national level. The opinion of the European Union institutions that Catalonia and Scotland, after seceding, would have to reapply for EU membership has no basis in the European treaties. Nor has this question been settled in any UN agreement or Vienna Convention. There are merely practices, and they vary among international institutions. The paper concludes with suggestions on how secessions from EU member states and withdrawals of member states from the EU might be implemented.     

会员制两部定价法在酒店行业中的应用

针对目前酒店业常用定价方法的弊端，采用会员制两部定价法的原理，对会费和会员价进行了研究分析，得出了最优会费以及最优会员价的制定。分析发现，将会员制的管理与两部定价法结合起来，能够将统一定价下的消费者剩余转化为生产者剩余，增加酒店收益，提升酒店竞争力。     

酒店业会员制对顾客忠诚度的影响研究——以深圳城市客栈为例

顾客忠诚是顾客保持与企业良好关系的强烈意愿,企业实行会员制的最终目的是提高顾客的忠诚度。本文以深圳市城市客栈为研究对象,通过问卷调查和实证分析得出结论:顾客的期望、顾客对产品和服务的感知以及顾客对价值的感知影响顾客的忠诚;长期性、可靠性、人际关系、企业形象声誉,影响顾客的忠诚;机会成本、沉没成本、风险成本、搜索成本和认知成本,影响顾客的忠诚。在管理上,应通过提高会员满意度、会员关系信任、会员转换成本建立顾客忠诚。     

Capital market integration in ASEAN: A non-stationary panel data analysis

Motivated by the establishment of ASEAN Economic Community (AEC) at the end of 2015, we examine saving-investment relationship in various subgroups of ASEAN to assess their capital market integration. The results from second generation panel unit-root and cointegration tests that account for cross-sectional dependence as well as estimates of long-run saving-retention rate provide some evidence of market integration in ASEAN. The analysis of short-run dynamics suggests that capital mobility in ASEAN during 1980–2014 appears similar to that in OECD countries during 1970–1999. More importantly, across different panel estimators and subgroups of membership, there is considerable heterogeneity among the member countries. The saving-investment association is very weak, thereby implying very high capital mobility, in more developed members such as Singapore, Malaysia, and Brunei; the association is very strong, implying very low capital mobility, for much less developed members such as Laos, Myanmar, and Cambodia. The results call for renewed effort to develop capital markets in less developed nations and integrate them with the rest of the membership in ASEAN. In this paper, we also address several major shortcomings of the original Feldstein-Horioka framework.     

The Impact of Union Membership on Intent to Leave: Additional Evidence on the Voice Face of Unions

The impact of union membership on employees' intent to leave their jobs was examined to testthe effect of unions' “voice” face. Regression analyses showed a significant, negative relationship between union membership and employees' intent to leave. In addition, the data revealed significant interactions between union membership and job satisfaction and between union membership and organizational commitment. Dissatisfied nonunion members are much more likely to intend to leave their jobs than are union members. Similarly, nonunion members with low organizational commitment are much more likely to intend to leave their jobs than are union members. Bothof these results support the conclusion that union membership reduces employees' intention toleave their jobs, and provides evidence that the voice face of unions matter. An earlier version of this research was presented at the 2004 Association on Employee Practices and Principles Conference, Ft. Lauderdale, Florida.