审计风险研究综述

从研究范式与研究方法来看,审计风险研究主要分为三类:(1)在审计学与管理学的逻辑框架内采用理论演绎法或规范研究讨论审计目标、审计环境、审计责任、审计方法与审计风险之间的关系;(2)以实验研究与实地研究的方法在审计学、心理学、行为科学与社会学的逻辑框架内,分析审计风险的影响因素与控制方法;(3)用经验研究的方法在法与经济学的逻辑框架内,讨论制度环境、审计风险与审计市场结构之间的关系。以往国内审计风险的研究主要采用规范研究较多,实验研究、实地研究以及经验研究相对欠缺。     

国有企业风险控制策略研究

随着市场经济的发展及经济全求化的深入,国有企业在决策、人事、财务、信息等方面都面临各种各样风险,加上风险的不可预知性和不确定性,为了保证企业的健康、稳定、持续发展,文章从风险识别、风险控制、资本控制三个方面对国有企业风险控制进行研究.     

内部控制建设与审计风险关系研究

本文利用规范研究方法,分析了内部控制发展模式的历史演变,阐述了内部控制与审计风险之间的关系,通过研究内部控制在现代审计过程中的具体应用与不足之处,提出了建设内部控制、降低审计风险的改进措施,为我国内部控制建设和审计事业的持续健康发展做出贡献。     

中小企业财务风险问题的研究

在市场经济中,中小企业面临的财务风险日益多样化和复杂化,其影响程度也日益加深。对中小企业财务风险控制与管理的研究是提升企业价值,促进企业健康发展的关键所在。本文通过分析指出中小企业财务风险控制中存在的问题,同时提出相应的风险控制解决对策。     

风险控制方法在电力系统财务管理中的应用

财务管理作为企业管理的核心业务之一,历来都是企业发展中的重中之重。而随着社会主义市场经济的高速发展,市场竞争的日趋激烈化,电力系统企业要想长期健康有效的发展,必须要加强对电力系统的风险控制。文章主要研究不同的风险控制方法在电力系统财务管理中合理有效的应用。     

会计风险控制与防范方法探析

研究会计风险的控制方法，就是要使会计风险的发生降低到最小程度，甚至排除掉会计风险。研究会计风险的防范方法，就要从其主要影响因素入手，针对内部控制制度、职业道德、会计制度等方面存在的缺陷，制定具有针对性和可行性的控制与防范方法。     

风险控制方法在电力系统财务管理中的应用

财务管理作为企业管理的核心业务之一,历来都是企业发展中的重中之重。而随着社会主义市场经济的高速发展,市场竞争的日趋激烈化,电力系统企业要想长期健康有效的发展,必须要加强对电力系统的风险控制。文章主要研究不同的风险控制方法在电力系统财务管理中合理有效的应用。     

企业财务风险内部控制评价

本文运用层次分析法和模糊综合评价法两种方法来评价企业财务风险内部控制。首先,运用层次分析法确定企业财务风险内部控制一级指标和二级指标的权重。其次,建立模糊综合评价模型来评价企业内部控制,通过得到的企业内部控制的评价来间接的评价企业财务风险。这为评价财务风险提供一种思路。     

风险控制是企业内部控制的生命线——从法兴银行事件看风险控制

风险在经济领域无处不在,它贯穿于企业经营管理的全过程。法兴银行事件充分说明了风险控制是企业内部控制的生命线,必须建立健全全面风险管理体系,才能过滤和化解风险。风险管理体系的建立,重点应包括:建立健全风险的内部控制机制、构建风险管理组织架构、建立科学的绩效考核和违规问责机制、培育风险文化,提高风险意识和加快信息系统建设,强调系统安全性管理。     

铁路勘察设计行业的职业危害辨识职业风险评价和职业风险控制

一、前言 企业建立、实施和保持职业安全健康管理体系,可以有效地减少事故、伤亡、职业病和财产损失,提高企业的生产效率和经济效益,有助于建设"以人为本"的企业文化,有利于进一步提高职工的自我保护意识.因此,企业在建立职业安全健康管理体系时,必须首先对职业危害辨识、职业风险评价和职业风险控制进行策划,确定策划输入的信息,明确职业危害辨识范围、职业风险评价内容、职业风险评价目的,掌握职业危害辨识和职业风险评价的步骤、方法,以及职业风险控制的目的、原则及途径.     

Health and safety risks in Britain's workplaces: where are they and who controls them?

This is the first paper to identify the correlates of workplace managers' perceptions of the health and safety risks faced by workers and the degree to which workers have control over those risks. The risks that workers face and the control they have over those risks are weakly negatively correlated. Managerial risk ratings are positively associated with both injury and illness rates, but not with absence rates. The control rating is also positively associated with injury and illness rates, but it is negatively correlated with absence rates. Workers are more likely to be exposed to health and safety risks when their workplace is performing poorly and where it has been adversely affected by the recession. Union density is positively associated with risks but is not associated with workers' control over risks. Having on‐site worker representatives dealing with health and safety is linked to lower risks than direct consultation between management and employees over health and safety. However, there is no evidence that particular types of health and safety arrangement are related to workers' control over health and safety risks.     

肥胖给人体健康带来的危害

通过文献资料法总结肥胖给人带来的生理危害,从而让人们充分认识到肥胖对身体健康的影响,进而引起人们采取措施来控制或预防肥胖飞发生。     

Risk preventative innovation strategies for emerging technologies the cases of nano-textiles and smart textiles

Emerging technologies can result in unintended side effects that are detrimental on safeguard subjects, namely environment, health & safety and sustainability (EHS/S). Adverse impacts of technologies can result in enterprise risks for companies that develop their business strategies around technological innovation. The EHS/S risks should therefore be mitigated prior to the market proliferation of new technologies. Risk preventative innovation strategies enhance the competitiveness of those companies that create safe and socially acceptable products.     

Fatigue in Dynamic Tournaments

Employee overwork and fatigue are a concern of managers in many organizations, as they may increase health and safety risks and decrease productivity. The problem is especially severe in competitive environments, where compensation and promotions are awarded, explicitly or implicitly, on the basis of relative performance. We propose a theory for, and study experimentally, the phenomenon of fatigue in a dynamic competitive environment. We find that subjects react strongly to changes in the environment related to fatigue and follow the comparative statics of equilibrium predictions. At the same time, within a given environment, subjects behave as if they are unaware of the deteriorating effect of fatigue on their competitiveness.     

中小企业技术创新的风险及其控制

文章首先分析了中小企业技术创新风险的三种类型:人因风险、物因风险和关系风险;接着指出中小企业技术创新风险的两种危害:对技术创新自身的危害和对企业整体的危害;最后提出了中小企业技术创新风险的控制措施:风险预警、风险规避、风险宏观控制和风险微观控制。     

THE CAUSES OF CHILDHOOD OBESITY: A SURVEY

Childhood obesity rates are rapidly rising in many countries. Because it is highly likely that obesity will persist into adulthood, current rates undermine the health and future of people in developed as well as developing countries. This public health epidemic carries significant economic, social as well as individual‐level consequences and has become a research topic of significant interest in various disciplines including economics. We survey the literature in economics and related disciplines associated with the causes of childhood obesity and synthesize the results to provide a better understanding of the explanations for the rising childhood obesity rates. This is an important step in crafting effective policies to combat global childhood obesity trends.     

企业经营风险的成因分析及其控制

从根本上讲,企业经营活动的核心问题,就是要在收益和风险之间寻找最佳的平衡点。通过对某市电力设备公司经营风险的实证分析,研究发现,预测、确定经营风险具体存在于哪个环节,可以为防范经营风险奠定基础。与此相应,通过对企业经营风险进行实证分析,可帮助企业掌握控制经营风险的一般策略,以及与其发展状况相匹配的控制经营风险的具体方法。     

Incentive contract design for food retailers to reduce food deserts in the US

In the US, obesity affects over 37% of the adult population and over 16% of the child and adolescent population. Although not-for-profit agencies cannot directly control what a person eats, they can influence the supply side of the obesity epidemic by incentivizing food retailers to open stores in regions of the US where food deserts exist. An incentive contract design dependent upon performance and resulting health benefit is presented for food retailers to reduce food deserts in the US. A principal-agent framework is used to capture the competing interests and moral hazard from the contracting mechanism. Optimization models are developed to determine the most effective and equitable resource allocations from the initiative given a target reduction in obesity rate or a set budget, while determining the optimal subsidy these agencies should offer to food retailers to incentivize operation in certain counties. These subsidies are designed to create financially viable conditions for food retailers to offer high quality, healthy food alternatives. The impact of retailer location on obesity is based on estimates of marginal effect on obesity rate. Given an example initiative in metropolitan Atlanta, Georgia and surrounding counties, the overall county-wide obesity rate would decrease by 1.17% with a fixed budget of $400M. Sensitivity analysis on the reduction in obesity is performed for varying total budget amounts. This incentive contract design strategy is a positive step toward ensuring that the underserved US population has better access to healthy foods while helping solve the obesity epidemic.     

THE ECONOMIC CAUSES OF OBESITY: A SURVEY

Abstract.  Obesity rates have increased dramatically over the last 30 years. Rising obesity has developed into a considerable worldwide public health problem with significant economic and social consequences. Accordingly, obesity has become a subject of economic research. This paper provides a broad survey of the recent and growing economic literature on the causes of obesity. The literature, both theoretical and empirical, overall aims to explain the rising obesity trend and to identify the factors that contribute to obesity. Also surveyed are non-economic causes and consequences of obesity and the interconnection with economic influences. An understanding of the causes of obesity allows policies to be considered that might stem the global increase in obesity.     

Waistlines and Ratings of Executives: Does Executive Status Overcome Obesity Stigma?

Top executives hold positions that convey power, prestige, and competence as predicted by status characteristics theory. Nevertheless, the impressions generated through this status characteristic may be vulnerable when executives also possess characteristics that reflect a devalued social identity, such as obesity. Data from health examinations and multisource evaluation surveys of 757 CEOs, vice presidents, and upper managers suggest that the observable cue of umbilical waist circumference is negatively associated with evaluations of leaders across hierarchical levels, even after controlling for Body Mass Index, physical activity, personality, and demographic characteristics. Thus, hierarchically based status characteristics are insufficient in overcoming the stigma of obesity: even CEOs are subject to the pernicious effects of obesity stigma. © 2014 Wiley Periodicals, Inc.