浅析集团管控模式下内部审计风险防范

提出了在集团管控模式下的审计模式、范围拓展、风险意识、人员素质方面存在的内部审计风险,指出通过风险导向审计、内部控制制度审计、提高审计人员素质、规范审计业务、内部质量控制制度等措施来降低审计风险。     

Do stock markets discipline US Bank Holding Companies: Just monitoring,or also influencing?

This paper presents evidence that bank managers adjust key strategic variables following a risk and/or valuation signal from the stock market. Banks receive a risk signal when they exhibit substantially higher (semi-)volatility compared to the best performing bank(s) with similar characteristics, and a valuation signal when they are undervalued relative to the average bank with similar characteristics. We document, using a partial adjustment model, that bank managers adjust the long-term target value of key strategic variables and the speed of adjustment towards those targets following a risk and/or negative valuation signal. We interpret this as evidence of stock market influencing. We show that our results are unlikely to be driven by indirect influencing by regulators, subordinated debtholders, retail or wholesale depositors. Finally, we show that the likelihood that banks receive a risk and/or valuation signal increases with opaqueness, managerial discretion and specialization.     

The Relationship Among Ethical Climate,Job Satisfaction,Organizational Commitment,and External Auditor＇s Turnover Intention

This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The questionnaire is sent to a sample of external auditors from Malaysian Big Four （Klynveld Peat Marwick Goerdeler （KPMG）, Ernst and Young, Deloitte KassimChan, and PricewaterhouseCoopers （PwC）） main offices. There are 167 useable responses. The regression results have provided evidence that ethical climate is directly, significantly, and positively associated with job satisfaction. In contrast, ethical climate appeared not to be directly related with external auditor＇s turnover intention. Both job satisfaction and organizational commitment were identified as significant predictors in explaining turnover intention, since they had a significant and negative effect on external auditor＇s turnover intention. This study also implied that job satisfaction had a significant effect on organizational commitment. Furthermore, the findings revealed that organizational commitment partially mediated the relationship between job satisfaction and turnover intention. The results extend the literature on external auditor＇s turnover intention and provide insights for human resource management in accurately assessing employee＇s turnover intention in order to improve retention and reduce actual turnover particularly in audit firms.     

大学生违纪行为的心理探析及教育策略

大学生违纪行为的发生,给大学教学工作和日常管理造成一定的危害,对学校、家庭乃至社会造成不良影响。本文就大学生违纪行为的发生,探索大学生的心理特征,从而提出相应的教育对策。     

渔业产业导向与水产学科发展的辩证关系探讨

本文探讨了渔业产业导向与水产学科发展间的辩证关系,并通过对水产学科发展的现状、存在问题及水产业发展趋势进行分析,提出水产学科发展一定要面向产业需求,紧密结合产业发展的实际,研究解决生产中的现实问题,预测发展中可能出现的问题,并加大研究成果的生产转化,以创新的科技,推动资源节约、环境友好、质量安全、高产高效型渔业的发展,实现渔业发展的生态安全和可持续发展。     

Does Subordinated Debt Play a Role for Market Discipline?

This paper examines the link between the issuance of subordinated debt by commercial banks and market discipline. Using cross-sectional and time-series data from 2002 to 2007, we empirically examine the relationship between banks' risk level and their decisions to issue subordinated debts in Taiwan. In particular, we test the hypothesis that the commercial banks with low risk levels prefer to issue subordinated debts more than high-risk banks do, and we reject the hypothesis. We conclude that the application of subordinated debt is not a mature channel for providing market discipline for commercial banks in Taiwan. We offer potential reasons for this finding and discuss the policy implications of our findings.     

The Development and Positioning of Business Related University Tourism Education

Abstract

The teaching of tourism at a higher education level has become well established in British universities, but in the UK, as elsewhere in the world, the place of tourism studies within the academic curricula remains uncertain. The paper considers the diversity and complexities of tourism studies through a categorisation of journal articles, and through an investigation of the underlying debates that have influenced the design of academic curricula in the UK. The paper concludes that tourism, at least at present, should not be regarded as discipline but as a field and that the most common approach in the UK has been to emphasise the business studies subjects. The University of Northumbria's established undergraduate travel and tourism management course is presented as a case study of this approach to the subject field.     

基于教务管理平台的专业分流应用系统的设计与实现

专业分流是高校教务管理工作中一项重要的、具有复杂性的工作,随着高校招生规模的不断扩大,依靠传统手工的方式完成分流工作已不能够适应新形势下对专业分流的要求,设计开发一套基于教务管理平台的专业分流系统软件是非常有必要的。本系统采用分层设计思想、应用struts2开发框架,实现网上专业志愿填报、成绩计算、志愿成绩排名、专业分流录取等功能。本文给出了专业分流系统的设计和关键代码实现。     

Internationalizing audit education

Audit education is typically offered only to accounting majors. We argue that auditing provides a way of thinking that could serve as a framework for an accounting curriculam. We describe two parts of a course content that could be incorporated into an existing auditing course or a begining accounting course. The first section emphasizes accountability; the second emphasizes the role of the auditor in the accountability process. The concepts are best taught within an international paradigm that permits examination of various institutional environments.     

学科竞赛与市场营销专业实训教学改革模式探索

以建设"鲁商文化",引进企业化管理思想和现代商务理念,普及创业教育和企业实践,以专业学科竞赛为平台,将市场营销专业实训教学改革与三位一体创新教学有机结合,围绕蓝黄战略实施,培养具有高度社会责任感、良好的专业素养和实践操作能力,勇于探索和创新,擅长实践的"三能"复合应用型人才。