珠三角区域经济发展对动漫产业融资的影响

立足于珠三角动漫产业发展现状,通过对动漫产业融资难的原因进行分析,提出在区域经济发展过程中应采取的融资措施。     

关于“钓鱼执法”问题的法律思考

＂钓鱼执法＂事件引发了社会各界的广泛关注。这种非理性执法行为不仅有损法律的尊严和政府公信力,还存在着极大的道德风险。我们应在深入剖析具体事件根源的基础上,从立法、财政体制、教育等层面探讨制度上的应对方法。     

我国城市居民最低生活保障制度发展与完善研究——以长沙市为例

我国城市居民最低生活保障制度是我国实施比较成功的一项社会救助制度。目前，长沙的低保制度在制度设计和运行方面仍存在消极的救助取向、平均式的救助标准、配套政策的负激励效应以及管理监督体系不健全等一些问题。为此，有必要对其进行探索改革，通过采取积极的福利政策、制定科学的保障标准，推行分类施助和差异救助、建立健全低保制度的管理监督体系等积极措施解决其存在的问题，更好地发挥最低生活保障制度的有效功能。     

农民工就业信息服务工具的设计

就业信息服务工具按内容可分为实物工具、政策工具和方法工具。目前公共就业服务机构所提供的农民工就业信息服务在方法、流程和标准上都存在设计缺陷,难以满足农民工日益增长的求职需要。采取整合设计的思路,细化就业信息服务流程、强化就业信息服务评估,完善就业信息服务内容、规范就业信息服务标准,是提升农民工就业服务水平的必由之路。     

芜湖长江大桥下平联及铁路桥面系受力研究

芜湖长江大桥是国内首次采用板桁组合结构建造的一座公铁两用桥.文章以芜湖长江大桥为例,主要通过ANSYS软件建立空间模型研究其下平联及铁路桥面系的分配作用,为在同类型桥梁项目中进行平面方法简化计算时提供理论依据.     

From four hundred million to more than one billion consumers: a brief history of the foreign advertising industry in China

As an industry and a form of mass communication, modern advertising was introduced in China from the West at the turn of the century. The 1920s and 1930s witnessed China's first major exposure to foreign advertising and consumer culture. The 1990s may prove to be China's second encounter with global consumer culture through the medium of advertising; only this time, its experience is more massive and far-reaching. This article provides a capsule history of the development of the foreign advertising industry in China within the context of Chinese economy and media.     

论中国金融发展中的结构制约

加入WTO以后中国金融发展面临的主要问题是既要增强国际竞争力,又必须维护国家的金融安全.但目前中国的金融结构存在着严重缺陷,制约了中国金融业的进一步发展与国际竞争力的提升,对金融稳定与安全产生了诸多的不利影响,因此,中国金融发展不能继续依赖数量增长和加快速度的路径,需要转变思路,以结构调整为重点推进中国金融的改革开放与发展,寻求提升国际竞争力与安全性相统一的金融发展之路.     

发达国家中小企业税收政策对我国的启示

发达国家非常重视中小企业,采取种种税收鼓励措施扶持其发展。我国没有建立起规范的中小企业税收制度,政策优惠力度不足,增值税制不完善,需要进一步建立与完善有利于中小企业发展的税收政策体系,提高税法级次,调整现行政策,加大对中小企业的税收支持力度,促进中小企业的快速发展。     

Does Audit Committee Accounting Expertise Help to Promote Audit Quality? Evidence from Auditor Reporting of Internal Control Weaknesses

In this study, we examine whether audit committee accounting expertise helps to promote audit quality by motivating auditors to conduct diligent internal control audits and make appropriate internal control assessments because audit committee accounting expertise safeguards auditors from dismissal following adverse internal control opinions. Among clients with existing and likely internal control material weaknesses (as proxied by future restatements of audited financial statements), we find a greater likelihood of adverse internal control audit opinions when the audit committee has greater accounting expertise (measured by the proportion of accounting experts on the audit committee). Among all clients, we find a lower likelihood of subsequent auditor dismissal following an adverse internal control audit opinion when the audit committee has greater accounting expertise. In further analyses, we find that this lower likelihood of subsequent auditor dismissal occurs when at least two audit committee members possess accounting expertise. We also find some evidence that CFO influence (but not CEO influence) over the audit committee negates the increased likelihood of adverse internal control opinions when internal control material weaknesses likely exist, as well as the decreased likelihood of auditor dismissal following adverse internal control opinions. These findings have important implications for regulators and corporate nominating committees interested in promoting audit committee effectiveness.