Financial Times Business School Rankings: A Nontraditional Assurance Case in Three Parts*

The Financial Times of London (FT) is a business newspaper, with daily editions published in the United Kingdom, continental Europe, the United States, and Asia, and an estimated daily readership of 10 million people. In 1999 the FT began to publish a ranking of what it considered to be the top business schools in the world. Since their inception, these rankings have become increasingly relied upon by potential students and business school administrators worldwide. The FT's ranking is unique compared with other rankings because of its special international focus. Given the prominence of these rankings and the FT's position as a well‐respected business newspaper, the question of providing assurance over the business school rankings that the FT provides is particularly challenging.     

我国地区全要素生产率与人力资本构成

考虑到人力资本组成部分的异质性,本文研究了全要素生产率(TFP)与人力资本构成的关系,并运用Dynamic Panel Data一阶差分GMM估计方法对1982—2004年我国28个省区市的面板数据进行了实证检验。实证结果表明,只有接受过高等教育的人力资本部分对TFP才有显著的促进作用。把人力资本分解为不同的组成部分有助于深化我们对TFP和人力资本的理解,还可以使我们对现有文献中人力资本与产出的一些争议提供解释。     

如何提高社会主义意识形态的认同力

中国的社会主义道路在走过六十年历程后,我们的社会主义意识形态面临着信息化、全球化和市场化带来的挑战。对此我们的社会主义意识形态要以实践性为理念,提高人民群众的认同力。首先要实事求是,关注国情;其次要以人为本,团结人民,凝聚力量;最后在舆论宣传方面要疏导互动,形成稳定的社会心理认同。     

国企改革的历史趋势

从社会主义社会基本矛盾运行轨迹的角度，认为应把生产资料所有制这个经济基础的范畴，从上层建筑领域彻底剥离出来，把国营企业改名为全民所有制企业，把国家资产管理委员会改为全民资产管理委员会，从而在社会主义制度的经济体制、机制和运行方式上彻底割断政企不分、条块分割的经济纽带，建立起科学的名副其实的生产资料全民所有制和全民所有制企业。     

业主委员会在促进社区参与中的作用与不足

伴随着社会转型,城市社区承载了更多的居民社会服务功能。在社区功能运行过程中,只有广泛而主动的社区参与,才能推动社区的全面发展和进步,使社区各主体之间的协调更加积极有效。那么近年来新兴的业主委员会更以其独特的功能,在社区参与中发挥越来越重要的作用。     

关于《深圳经济特区政府投资项目审计监督条例》的修正建议

本文主要对《深圳经济特区政府投资项目审计监督条例》在审计内容、决算送审时限、法律责任三个方面存在的问题进行了深入分析,进而有针对性地提出了法规修正建议。     

转型社会政府审计战略定位:一个分析框架

中国经济发展过程是多元利益主体形成的过程,利益主体多元化促使政府职能转型.本文以市场经济下政府职能为分析的出发点,阐述了我国转型社会政府审计三层次战略定位,从而构建了一个转型社会政府审计战略定位的理论框架.     

产权视角下城市社区居委会发展路径研究

我国城市格局逐渐由以单位为基本元素的体制向以社区为基本元素的体制变革，居委会是社区各项事务的管理与服务组织者，产权关系界定不清使居委会成为政府、民众乃至市场竞相逐利的“公共领域”，是导致社区工作效率低下的根本原因。为了明晰居委会的产权界定，实现社区资源的优化配置，市场化道路或者行政化道路应当是两条理想的改革路径。     

针对房产开发企业及物业管理的理性维权探讨

我国房产开发企业及物业管理存在很多侵害业主权益的问题。这一问题已经成为经济活动中的普遍现象。如果政府有关部门和社会不给予足够重视,并对业主与业主委员会理性维权加以正确引导,必将引起社会的不安定因素,这与创建和谐社会、宜居城市的发展主题背道而驰。因此,全社会都应营造业主与业主委员会理性维权的社会氛围,促进社区和谐、建设美好家园。     

Auditors' Affirmations of Compliance with IFRS around the World: An Exploratory Study*

It is widely believed that international financial reporting standards (IFRS) have been adopted in many countries, at least for the consolidated reporting of listed companies. However, in nearly all cases, what the rules require is some national or supranational version of IFRS. This might create problems for investor confidence and comparability. We examine what companies and auditors report concerning compliance with IFRS, focusing on the first full year of IFRS reporting by companies in the stock market indices of four major European countries and Australia. We find that, even when companies were complying with IFRS, they were generally not saying so, which seems to miss part of the point of the 35‐year project on international harmonization. In a small number of cases, auditors provided dual reports: on full IFRS in addition to the mandated reference to national GAAP where the latter corresponds with full IFRS. These cases were found only in Germany and the United Kingdom, and mainly related to companies that filed with the Securities and Exchange Commission as foreign private issuers. We propose explanations for the general lack of dual reports and for the exceptions. We call for widespread adoption of dual reporting where a plain report on IFRS is not yet possible.