Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality.     

公路工程施工项目特殊季节与夜间施工安全控制要点

由于公路工程施工项目多数属于点多线长、露天和连续作业,涉及的人员、材料、机械设备多,技术含量低且需要经常变换工种的施工环境,使得安全风险大,因此,各施工单位必须对夜间和季节性施工安全措施高度重视,针对夜间施工和未来特殊气候环境影响下施工中可能发生的造成人员伤亡、疾病、财产损失、工作环境破坏等危险及紧急情况,采取有针对性的事先预防措施。     

产业集群理论与湖南经济崛起

产业集群理论作为一种新型的区域发展理论,为中部地区的经济崛起提供了新的理论依据.湖南作为中部欠发达地区要实现经济崛起,可以利用产业集群这一方式.从产业集群的理论出发,湖南要实现经济崛起应做好以下工作:营造产业集群的核心竞争力;加大企业的龙头作用;加大政府的支撑作用.     

河北省张宣葡萄产区土壤地球化学特征

[目的]为科学合理规划特色农产品种植区,因地制宜地扩大张宣葡萄种植规模。[方法]文章通过对张宣葡萄产区开展1:5万农业生态地质现状调查,利用土壤地球化学测试数据,与河北省平原区背景值、张家口盆地背景值进行对比分析,归纳总结研究区土壤地球化学特征;并依据土地质量和土壤环境质量相关规范,对张宣葡萄产地进行系统地土壤肥力和土壤环境质量评价。[结果]葡萄种植区土壤中铜、锶、二氧化硅、氧化钾含量较高,尤以铜最为显著,含量均值是张家口盆地背景值的2倍,是河北省平原区背景值的1. 94倍;铬、镍、铁、锰、氮、有机碳、硒、镁含量相对较少,均低于张家口盆地背景值和河北省平原区背景值。整体而言,土壤综合肥力相对缺乏,主要表现为氮、磷缺乏;土壤环境综合质量较为清洁,无Ⅲ类区,全部重金属元素均未超风险管制值,99. 26%的面积低于全部重金属元素风险筛选值,表现为4个样点铜含量和1个样点镉含量高于风险筛选值,分别位于宣化区和涿鹿县境内。[结论]应通过增施化学肥料提高土壤中氮、磷含量,注意防治保护性杀菌剂的使用带来的铜局部累积现象。     

不确定性条件下的企业成长战略

为什么一度高速发展的企业发展到一定阶段之后就停滞不前? 什么一些企业采用了一些经济学上的理论和观念却也仍无法摆脱失败的命运呢?究其原因,主要是因为企业里存在的传统惯性阻碍了企业的继续成长。打破惯性,制定创新企业的战略已是迫在眉睫了。     

The impact of seasonality on tourism and hospitality operations in the alpine region of New South Wales,Australia

Despite the recognized importance of seasonality for tourism businesses, there has been a distinct lack of studies undertaken in the past that discuss the impact of seasonality on alpine accommodation resorts, and more specifically that focus on an Australian location. The main purpose of this study was to examine whether or not the Australian alpine accommodation providers and ski operations have been significantly impacted by the issue of seasonality and to determine more specifically, had there been industry pressure placed on them to become all season operations? For this study, a total of 15 semi-structured interviews were conducted with managers of hospitality businesses located in the sub-alpine region of Jindabyne, and nearby alpine areas of Perisher and Thredbo in New South Wales, Australia. Study results indicated that the majority of managers acknowledged the fact that there has been an increase in the number of summer visitors each year which has pressured them to make changes to their operations. They conceded that such activity has served to reinforce a ‘stand alone’ mindset which was still prevalent amongst the majority of the managers in the region.     

从深圳“名单门”事件到我国保障性住房管理

保障房制度实施的全流程包括规划、建设、分配和管理。做好保障房的公共管理,要按照两手抓的方针,既重视保障房规划立项建设等前端工作,又重视保障房的分配使用和监管工作。具体有效措施包括保障房规划立项和资金匹配的科学决策管理、保障房建设与分配计划的有效控制和合理衔接、公房使用管理的法律保障和设立公房分配使用管理的层序性统一机构。深圳保障房制度实施中的"名单门"事件,给我国公共事业管理一个深刻的教训。     

An alternate approach to modeling the slack season provision of guided tours to tourists

We discuss an approach to modeling the slack season provision of guided tours to tourists that accounts for the twin phenomena of stochastic demand and tourist heterogeneity but is different from the way in which this problem has been modeled in the extant tourism literature. Our discussion uses the theory of discrete-time Markov chains and it models the slack season from a tourist demand perspective. Specifically, we first study a case in which the wait plus tour or the excursion time of an arriving tourist is exponentially distributed with a fixed mean. Next, we focus on a scenario in which the excursion time is exponentially distributed with one of two possible fixed means and these two means arise with specific probabilities.     

江苏省区域经济增长的差异研究

以江苏省13个市域1978～2005年人均GDP数据为依据,分别采用标准差、变异系数、离差、比率分析方法研究了江苏省区域经济增长差异的时间特征及空间特征,同时提出了相关的对策建议。