政府审计成本管理探析

随着近年来审计公开力度的加大,审计透明度的增强,社会公众对审计监督的期望也越来越高。但长期以来审计任务繁重与审计资源相对短缺之间的矛盾也很突出。在审计经费有限的条件下,必须借助审计成本管理的手段来解决这一矛盾。本文就加强审计成本管理的必要性,审计成本管理的原则以及如何实现对审计成本的控制等方面进行了分析和探索。     

Expected revenue of all-pay auctions and first-price sealed-bid auctions with budget constraints

We show that all-pay auctions dominate first-price sealed-bid auctions when bidders face budget constraints. This ranking is explained by the fact that budget constraints bind less frequently in the all-pay auctions, which leads to more aggressive bidding in that format.     

公司收入作假手段的识别及审计对策

公司粉饰经营业绩的作假手法一般包括虚增资产和收入、虚减负债和费用。其中虚增销售收入是公司业绩作假的主要手段之一,也是注册会计师审计时应关注的主要方面。本文旨在总结公司常见的收入作假手段、分析注册会计师识别收入作假的途径以及应采用的主要审计对策。 公司收入作     

滨海区域生态区划研究——以北戴河新区为例

滨海区域生态系统不稳定,沿海城市的生态环境问题已经成为全球关注的重点。滨海地区生态区划是根据滨海区域区位、自然资源、环境条件及开发利用要求,选取相应的生态环境指标对区域状态进行评价,并划分为不同类型的生态单元的过程。文章以北戴河新区为例,从生态敏感性、建设用地适宜性和景观格局安全性等3个生态要素中共选取14个指标建立生态区划指标体系,运用GIS技术进行生态要素的空间分析,最终将北戴河新区分为生态涵养、生态旅游、生态服务和生态农业等4个生态主区以及15个生态亚区,并针对4个区分别给出了未来发展方向和保护对策。     

Entrepreneurial intention and startup preparation: A study among business students in Malaysia

Intention, as the starting point of pursuing self-employment and creating new ventures, is crucial before actually establishing a business enterprise. Entrepreneurship is understood to be an essential ingredient for enhancing a country's economic competitiveness, growth, and sustainability while confronting the escalating challenges of globalization, such as increasing unemployment. This study provides empirical evidence on the factors influencing entrepreneurial intention and startup preparations among university students in Malaysia. The findings provide scholars and academic policymakers with insights into the effectiveness of Malaysia's entrepreneurial education as designed and practiced by public universities. The Malaysian government should apply these findings to fortify existing policies and programs and formulate new ones to support graduate entrepreneurs, while universities and other higher education institutions should provide high-quality entrepreneurial courses and programs to young Malaysians to foster an inclination toward entrepreneurship.     

An Empirical Analysis of Synthesizing the Effects of Festival Quality,Emotion, Festival Image and Festival Satisfaction on Festival Loyalty: A Case Study of Macau Food Festival

This study aims to examine the interrelationships among the festival quality dimensions, festival quality, emotion, festival image, festival satisfaction and festival loyalty. Analysis of data from 454 attendees in the 12^th Macau Food Festival indicates that the proposed model fits the data. The result of this study will assist festival management in developing and implementing market‐orientated service strategies to increase quality and image, and enhance the emotion and satisfaction of attendees in order to attain their loyalty toward food festivals. Copyright © 2014 John Wiley & Sons, Ltd.     

ERP沙盘模拟课程的应用价值分析

ERP沙盘模拟演练把复杂、抽象的经营管理理论以最直观的方式让学员体验、学习,使得学员在短短几天的时间内模拟企业六年的经营管理的全过程。其完整生动的视觉感受能够有效地激发学员的学习兴趣,增强学习能力。无论是企业高层、中层领导、一般员工还是普通学生,都能通过该课程能加深对企业管理和ERP原理的理解与领悟,提高各自的业务技能,获得最佳的学习体验。     

延安时期陕甘宁边区的体育事业对全民健身的启示

本文从延安时期陕甘宁边区的体育发展背景及组织机构、指导思想、目的地位、边区体育特点、这四个方面来阐述陕甘宁边区体育事业的发展过程,并结合现实借鉴其优点,总结出几点对全民健身的启示,以便更好地开展全民健身运动。     

高效无毒龙眼保鲜技术

本文研究了龙眼的保鲜技术,经高锰酸钾浸泡处理后的龙眼,再用脱色剂(焦亚硫酸钠+护色剂)溶液漂白,漂白时间明显缩短,漂白效果好,保鲜时间长。     

林业病害的防治策略分析

文章介绍了当前林业有害生物防治的现状,分析了其面临的主要问题,并提出相应的对策,以期促进林业有害生物防治工作的顺利开展.