Financial reporting consequences of natural disasters: Evidence from the impact of resource constraints at audit offices on non-affected clients

Disaster-affected clients demand significant additional effort from their audit office, and hence strain the audit office’s resources available to other non-disaster-affected clients. We consider audit offices with disaster-affected clients to be strained offices and find that, compared with clients audited by non-strained audit offices, non-disaster-affected clients audited by strained audit offices are more likely to have their financial statements restated. This result suggests the financial reporting quality of companies not directly exposed to disasters could also be negatively affected by the disasters, due to their auditors’ strained-resource issue. We further find such a negative effect is more pronounced when the degree of resource constraints is greater and when the audit office lacks client experience or industry expertise. We offer novel evidence of financial reporting consequences of natural disasters, focusing on the externality of disasters on companies not directly affected by disasters. The findings have important implications for regulators in making disaster-related policies, for auditors in managing their client portfolios, and for companies in making auditor choice decisions.     

《人力资源管理综合应用软件》课程教学的探讨

《人力资源管理应用软件》是一门实践操作性很强的课程,本课程充分利用我院人力资源管理专业模拟实战室的优势,按照我专业学生培养目标的要求,加强人力资源管理专业学生的四项核心技术的训练.本文就《人力资源管理应用软件》课程的教学方法提出的自己的看法.     

General equilibrium impact of an energy-saving policy in the public sector

We analyse a disregarded environmental policy instrument: a switch in government expenditure away from energy (or other natural resources) and toward a composite good which includes energy-saving expenditure. We first develop two variants of an analytical general equilibrium model. A composite good is produced with constant returns to scale, and energy is imported or produced domestically with diminishing returns, yielding a differential rent to its owners. The government purchases energy and composite goods from private firms. Such a policy unambiguously increases employment. It also raises private consumption and welfare under two conditions: (i) it is not too costly and (ii) the initial share of the resource is smaller in public spending than in private consumption, or the difference is small enough. We then run numerically a model featuring both importation and domestic production of energy (oil, gas and electricity), for the OECD as a whole. Simulations show that employment, welfare and private consumption rise. We provide magnitudes for different parameter values. Earlier versions of this paper have benefited from conference participants at the European Council for an Energy-Efficient Economy, International Society for Ecological Economics World Congress, CIRED seminar and EUREQua environmental economics seminar. We especially thank Michèle Sadoun and two anonymous referees. The usual disclaimer applies.     

国内外水资源承载力的研究综述

随着能源危机的出现,资源环境问题逐渐成为各国经济学家和环境学家特别关注的问题.近年来,水资源短缺越来越成为各地经济发展的制约因素,面对这种情况,资源承载力概念的提出为资源与经济发展问题提供了一条新的研究途径.本文将国内外有关水资源承载力概念和量化方法的研究作一总体分析,结果表明:(1)国外对水资源承载力的研究较少,国内的研究大体可分为初始、发展、鼎盛和拓展四个阶段;(2)从横向比较来看,水资源承载力的研究在我国以近十年为盛.但研究多集中在资源学科领域和地理环境学科领域,角度大多是综合考虑多方面的影响因素,对一个地区的水资源承载力作出系统评价,并借助可持续发展的思想,应用已有的和创新的方法来解决水资源承载力的问题;(3)水资源承载力的研究在一定程度上是土地资源承载力研究的进步;(4)水资源承载力的研究较少考虑环境污染对水资源承载力以及整个社会系统的影响.在此基础上,本文最后对承载力在自然资源方面的研究作了小结和展望.     

Identification and analysis of underdeveloped resource-rich regions in China

This paper analyzes the existence of developmental views and compares the results of previous studies for underdeveloped regions.In view of the limitations of previous studies,this study details regional unit,expands index system,applies factor-analysis to structure index system,uses the fuzzy comprehensive evaluation model to improve analytic hierarchy process,and identifies the economic developmental levels of 384 regions,including 4 municipalities,333 cities at prefecture level,and 47 counties under the jurisdiction of province.The levels of the 47 counties are identified by dividing the rank of comprehensive values of more than 337 regions unit into five equal graduations and then matching the 47 counties with the five-graduation results.This study provides the distribution of resources-rich region in China qualitatively and quantitatively in terms of coal,oil gas and other 14 kinds of metal mineral resources.Finally,by matching the two parts of results,this study identifies the distribution of underdeveloped resource-rich regions （URRRs）.URRRs are mainly distributed in Shaanxi,Shanxi,Guizhou,Yunnan,Sichuan,He ＇nan,Shandong,Guangxi and Gansu provinces,which accounts for 78.57% of the total in China.To a certain degree,the result of this paper proves that ＂resources curse ＂ existing in the national stratification plane in later 20^th century still takes places in some cities in China,especially in the counties of these cities ＇jurisdiction.     

市场准入规制与资源的优化配置

本文讨论了政府通过市场准入规制来调节市场结构,优化市场主体资源配置的问题。提出通过选择适当的门槛,政府可以促使企业更加理性地进行市场进入决策,保持市场适度的竞争,提高社会资源的综合利用效率。     

资源约束与地区经济收敛——基于资源稀缺性与资源配置力的考察

本文从资源稀缺性出发,提出并运用资源配置力这一新的分析工具,对2003年以来中国所面临的经济增长、资源约束与区域经济变动状况作了分析。结果表明,市场供求关系变化导致资源稀缺的结构性变迁与地域性转移,使地区资源配置力与经济竞争力发展相应变动。东部沿海能源与矿产等资源短缺地区备受资源约束递增的压力;中西部尤其是能源与矿产等资源富集地区资源配置力与经济竞争力明显递增,从而出现地区经济收敛趋势。     

企业伦理文化与人力资源管理研究

随着市场经济的深入发展，企业伦理文化在人力资源管理中越来越显示出重要的作用。本文深入研究了企业伦理文化对于人力资源管理实践的影响，提出了利用企业伦理文化积极作用创新人力资源管理的建设性意见。     

企业人力资产确认及其计量模型改进

本文认为,企业人力资产的确认与计量应与人力资源管理紧密结合,同时应将“区别考评制度”引入对企业人力资产的确认及对人力资源价值的计量中,并对原有个体和整体人力资源价值的计量模型进行了改进。     

企业人力资源管理有效性研究

本文通过分析企业中人力资源经理和直线经理对人力资源管理实践的相关问题的认知评价,研究了中国本土企业的人力资源管理实践有效性的问题。研究数据表明,目前企业中直线经理和人力资源经理对于人力资源管理各功能的重要性认知相同,但在人力资源管理对于企业内部客户服务的有效性的认知和评价标准存在显著差异。本研究的意义在于帮助企业从人力资源管理职能的角度,加强人力资源管理系统与企业战略目标实现的匹配,为改善企业业绩的“捆绑性”的实践提供实证依据。