Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs

This paper analyses the expected benefits and costs associated with changes to the institutional framework of statutory audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a general ban on providing non-audit services, a ban on providing non-audit services to audit clients, and mandatory joint audits. We survey supervisory board members and management representatives from German companies to analyse how these changes affect the following beneficial attributes: Client-specific expertise and knowledge, general professional competence and expertise, independence and professional scepticism, and reputation. Our results show that none of the proposed changes is expected to increase the benefit of audits. A ban on non-audit services to audit clients is perceived to have the least disadvantageous effect, followed by a general ban on non-audit services, mandatory external audit firm rotation, appointment by an independent regulator, and mandatory joint audits. Although all changes are expected to increase auditor independence and professional scepticism, this increase is offset by a decrease in other beneficial attributes, particularly client-specific expertise and knowledge. Compared to supervisory board members, management representatives anticipate significantly larger decreases in the benefit of audits and significantly larger increases in costs.     

青岛市科技成果评价现状研究

本文分析了青岛市科技成果评价现状及存在的问题,从建立科技中介服务机构、评价指标体系、评价咨询专家库三个方面提出了促进青岛市科技成果评价发展的对策建议。     

论监理单位的“独立性”及“代理人”角色

监理单位对业主的独立性问题在我国目前监理理论、实践中有很多的争议。监理单位的独立性有两种含义：责任意义上的独立性和组织意义上的独立性。应该否定其责任意义上的独立性而强调其组织意义上的独立性。监理单位的“代理人”问题则是与“独立性”问题紧密相关的，应该重视其经济学意义上的代理角色。     

武汉工程大学“土木工程”湖北省品牌专业建设的探索

本文对土木工程品牌专业的建设进行了探索,从师资队伍建设、教学改革与建设、品牌专业改革与建设思路、方案及预期成果三个方面进行了探讨,以品牌专业建设为契机,促进教学、科研、社会服务的全方位发展,不断提高人才培养质量。     

PROCESSING TRADE BIASES THE MEASUREMENT OF VERTICAL SPECIALIZATION IN CHINA

Vertical specialization (VS) is often measured by the import contents of the exports, using an input–output (I–O) framework. Half of China's exports are processing exports, which largely depend on imported intermediate inputs and tie up upstream as well as downstream trade partners. Thus, one would expect to find strong VS for China. Using the ‘ordinary’ I–O tables, however, this is not the case. Because the production of processing exports is only a small part of total production, the average input structure in the I–O table hides the typical features of processing exports. Using adapted, tripartite I–O tables (for 2002 and 2007) in which the processing exports have been singled out, indeed reveals the expected strong VS in China.     

专业教师要经常“淘金”

本文基于当前中等职业教育专业教师的现状,深刻分析提高专业教师实践能力的重要性,提出提高专业教师的实践能力需要经常"淘金"的构想,并以建筑专业为例,重点分析建筑专业教师的"淘金"途径。     

The American work force, 1992-2005. Occupational employment: wide variations in growth

The economy is expected to continue generating jobs for workers at all levels of education and training; service workers are projected to be the largest group, while professional specialty is expected to be the most rapidly growing group.     

基于扎根理论的猎头顾问胜任特征模型构建

近年来猎头行业在中国迅速发展,猎头顾问作为猎头公司的核心资源,其胜任特征的研究越来越受到各组织的关注。扎根理论研究方法是一种科学有效的定性研究方法,采用开放性编码、关联性编码和选择性编码析出猎头顾问的胜任特征,建立猎头顾问胜任特征模型,包括两个维度:个人素质和专业技能,对猎头顾问的选拔和任用具有一定的指导作用。     

民用建筑“热改困局”:一个三方博弈的视角

供热计量改革是我国建筑节能的有力推手,也是我国实现可持续发展的重要途径。针对现阶段备受关注的民用建筑供热计量改革难题,对政府、用户、供热企业各自面临的困境进行了分析,通过构建面向三方主体的分析框架,提出了基于三方博弈的分析思路。     

Educational Development and Labour Markets

For over a century and a half, there have been cyclical phases ofsaturation and shortage in the numbers of students enrolled at German and Prussian universities. Starting from thisobservations, this article constructs a neoclassical glutting theory. A two-fold hypothesis is put forward. Firstly,the behaviour of students in their choice of curriculum depends on the expected rewards. Indeed, the allocation of studentsto the various faculties depends on the comparative yields of the latter in terms of expected earnings and job availabilityin the corresponding professional sectors. Thus, the rewards expected by a student are represented by the earnings on thelabour market at a given moment and that he or she considers to be sustainable in time. Secondly, an attraction phenomenonmay appear for certain curricula when a shortage occurs in different professional sectors. Once the shortagehas been made up, the demand effect continues as a result of delay in the perception of the situation by young people.This may gradually lead to comparative over-production of qualifieduniversity leavers. This unbalanced situation diverts new cohorts ofstudents to other sectors ofeducation and may cause a new shortage, finally resulting in acyclical movement modulated according to job availability.     

Urban Infrastructure,Imagination and Politics: from the Networked Metropolis to the Smart City

This article argues for the importance of social imagination in the understanding of urban infrastructures, especially those designed and built by engineers. It begins by defining social imagination as image‐based systems of representation and values that are shared by various collective stakeholders concerned with infrastructure, such as engineers, but also politicians, administrators, operators, maintenance technicians and indeed users, and then introduces a tripartite model of infrastructure. Infrastructure is interpreted as the result of the interactions between a material basis, professional organizations and stabilized socio‐technical practices, and social imagination. The notion of network is interpreted from such a perspective. Its dependence on imagination is outlined. Through two case studies, the nineteenth‐century networked metropolis, epitomized by Haussmann's Paris, and the rise of the contemporary smart city perspective, the role of social imagination in the conception of urban infrastructure is analyzed further. What seems at stake in the transition towards the smart city is the increased importance given to occurrences, events and scenarios as the basis for urban infrastructure regulation.     

在创新中利用博弈模型进行政府行为的力度控制

通过分析得出政府、创新企业和科技中介机构三者之间存在着一个三方博弈,并通过建立模型来推出博弈矩阵,并且说明政府可以通过采取一定行为来使这个博弈达到均衡。政府采取的行为力度的控制点由博弈模型可以推导出来。     

Learning and dynamic choices under uncertainty: From weighted regret and rejoice to expected utility

This paper identifies the globally stable conditions under which an individual facing the same choice in many subsequent times learns to behave as prescribed by the expected‐utility model. The analysis moves from the relevant behavioural models suggested by psychology, by updating probability estimations and outcome preferences according to the learning models suggested by neuroscience, in a manner analogous to Bayesian updating. The search context is derived from experimental economics, whereas the learning framework is borrowed from theoretical economics. Analytical results show that the expected‐utility model explains real behaviours in the long run whenever bad events are more likely than good events.     

Tripartite consultation: an emergent form of governance shaping employment relations in China

This article examines China's approach to industrial consultation by examining six tripartite bodies at the national, provincial and county levels. It argues that the institutionalisation of tripartitism is consistent with China's overall approach to market reform being characterised by experimentalism, gradualism, dynamism and a gradual softening of party domination. Despite limitations, it is accepted that China is building a transition tripartite system that is bolstering the autonomy and representational capacity of the social partners.     

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.     

从“失衡”走向“均衡:”中国劳资关系“三方机制”的进展及问题

中国现代化进程中的劳资关系,在短短的30多年时间内经历了从无到有、迅速扩张而成为社会经济主要关系的发展历程。改革开放以来中国劳资关系的进展及问题,是政府、资方与劳动者等劳资关系的涉猎三方利益博弈的直接结果。只有在政府、资方、劳动者之间形成三方正当博弈的格局,才能实现博弈利益均衡的局面以及和谐的劳资关系。     

会计师事务所品牌经营策略研究

品牌是会计师事务所核心价值与整体价值的综合体现,注册会计师审计是高风险行业,要想生存、发展,必须有作为注册会计师行业的“品牌”。执业质量是注册会计师的生命钱,会计师事务所更是以执业质量为支撑点。品牌是无形资产,具有无形资产的一般特徵,同样也是注册会计师行业品牌的特徵,其品牌价值就是注册会计师的一种服务、会计师事务所的一种识别标志或名称给其带来的附加值。当前,中国会计师事务所品牌经营面临困难,需要根据会计市场需求和自身发展能力创建品牌;同时,需要研究品牌竞争策略。     

体育教育专业运动人体科学实验课程教学体系改革初探

以黄淮学院体育系体育教育专业的培养计划为切入点,以建立体育教育专业运动人体科学实验教学体系为目的,探索运动人体科学实验课程教学改革新的教学模式,重建其合理的知识结构和技能结构体系,回归运动人体科学专业是应用型专业的基本认识。以实践技能培养为中心,在遵循教学大纲的基础上进行实验教学内容和教学方法的改进,提出建立体育教育专业运动人体科学实验教学体系,为体育专业开展运动人体科学实验教学提供参考。     

Professional forecasters and real-time forecasting with a DSGE model

This paper analyses the real-time forecasting performance of the New Keynesian DSGE model of Galí, Smets and Wouters (2012), estimated on euro area data. It investigates the extent to which the inclusion of forecasts of inflation, GDP growth and unemployment by professional forecasters improve the forecasting performance. We consider two approaches for conditioning on such information. Under the “noise” approach, the mean professional forecasts are assumed to be noisy indicators of the rational expectations forecasts implied by the DSGE model. Under the “news” approach, it is assumed that the forecasts reveal the presence of expected future structural shocks in line with those estimated in the past. The forecasts of the DSGE model are compared with those from a Bayesian VAR model, an AR(1) model, a sample mean and a random walk.     

Market structure and spells of employment and unemployment: Evidence from the construction sector in Egypt

This paper investigates the links between market structure and spells of employment and unemployment in the construction sector in Egypt using an augmented job search framework. Two key features of the model are the reservation frontier which allows for a trade-off between wages and expected duration of employment, and the dependency of unemployment durations on expected employment durations and expected wages. These, as well as conjectures concerning the influence of demand-side forces obtained from the expressions for the transition rates out of employment and unemployment, are examined using Weibull, log-logistic and generalized gamma parameterizations of the hazard rate. The parametric assumptions are exploited to resolve problems associated with selectivity and use of generated regressors.