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审计符合性测试和实质性测试常见问题分析及建议 总被引:1,自引:0,他引:1
在风险导向审计模式下,审计人员在对被审计单位风险分析的基础上,采取多样化的审计策略,对被审计单位进行符合性测试和实质性测试。符合性测试又称内部控制测试,内容包括合规合法性控制、授权分权控制、不相容业务相分离控制、业务程序标准化控制、内部核查控制;方法包括检查、观察、穿行测试、重复执行等测试程序。实质性测试是指对被审计单位的账户余额进行测试,测试的方法主要有核对、复核、分析性复核、查询、盘点、观察等方法。但在审计符合性测试和实质性测试中经常出现一些问题,本文对此探讨,并提出建议。 相似文献
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介绍了高速串行总线信号完整性测试的关键概念,主要包括抖动及分离、眼图、误码评估和码间干扰、测试误差控制等,结合实际RapidIO串行系统应用给出了测试结果,并采用抖动谱等方法对相关指标进行了详细分析。 相似文献
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介绍了.net在线测试系统的设计方案.针对在线测试对系统性能要求高的特点,通过在线学习测试、考试管理、数据缓存、页面缓存等技术对系统性能进行优化. 相似文献
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李今明 《环球市场信息导报》2014,(5):198-198
在遇到风硐过短、涡流严重、天气寒冷等复杂情况下,现场务件无法满足检测标准规定的煤矿主通风机测试要求。依据理论公式推导出在不同测试截面、不同方法测试风量和风压的计算公式,即可较准确实现煤矿主通风机一些关键参数的测试。 相似文献
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Jennifer Moore 《Journal of Business Ethics》1989,8(4):279-287
Most of the debate about drug testing in the workplace has focused on the right to privacy. Proponents of testing have had to tackle difficult questions concerning the nature, extent, and weight of the privacy rights of employees. This paper examines a different kind of argument — the claim that because corporations are responsible for harms committed by employees while under the influence of drugs, they are entitled to test for drug use. This argument has considerable intuitive appeal, because it seems, at least at first glance, to bypass the issue of privacy rights altogether. The argument turns, not on rights, but on the nature and conditions of responsibility. We may therefore call it an ought implies can argument.In spite of its initial appeal, however, the argument does not succeed in circumventing the claims of privacy rights. Even responsibility for the actions of others does not entitle us to do anything at all to control their behavior; we must look to rights, among other things, to determine what sorts of controls are morally permissible. In addition, the argument rests on unjustified assumptions about the connection between drug testing and the prevention of drug-related harm.
Jennifer Moore is Assistant Professor of Philosophy at the University of Delaware. She does teaching and research in business ethics and business law and is co-editor of the anthology, Business Ethics: Readings and Cases in Corporate Morality, published by McGraw-Hill. 相似文献
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"金融发展论"是研究发展中国家金融问题的理论,在许多发展中国家得到了检验和运用。我们从金融发展论出发,对我国的货币需求进行实证分析,目的是为了论证该理论在我国的适用性。 相似文献
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According to findings presented in this paper, comparative product tests substantially influence the market behaviour of industrial and trade businesses in the Federal Republic of Germany. Moreover, they most likely have an impact on market structures and market performance as well. This points to the enormous potential of product testing as an instrument of consumer and anti-trust policies. There is some evidence, however, that product testing may also produce effects which are less desirable from a consumer or anti-trust point of view. Yet, these unwanted side effects of product testing could largely be prevented by observing a number of measures, aimed at improving product test procedures. It is therefore no doubt feasible to improve the degree to which product testing meets the goals of consumer and anti-trust policy.
Hans Raffée is Professor of Marketing at the University of Mannheim. Wolfgang Fritz is a Research Assistant at the Faculty for Business Administration at the same university. Their mailing address is: Universität Mannheim, Schloß, D-6800 Mannheim 1, Federal Republic of Germany. 相似文献
Wirkungen vergleichender Warentests in Industrie und Handel — Ergebnisse eines Forschungsprojekts
Zusammenfassung Vergleichende Warentests haben nach den im vorliegenden Beitrag präsentierten Untersuchungsergebnissen in der Bundesrepublik Deutschland einen erheblichen Einfluß auf das Marktverhalten von Industrie- und Handelsunternehmen und wirken sich darüber hinaus auch mit hoher Wahrscheinlichkeit auf die Marktstrukturen und die Marktergebnisse aus. Diese Perspektiven lassen das enorme Wirkungspotential erkennen, das dem Warentest als Instrument der Verbraucher- und Wettbewerbspolitik zukommt. Es liegen jedoch Hinweise darauf vor, daß der Warentest teilweise auch Wirkungen entfaltet, die in verbraucher- und wettbewerbspolitischer Hinsicht nicht uneingeschränkt zu begrüßen sind. Der darin erkennbaren Gefahr unbeabsichtigter Nebenwirkungen des Warentests ließe sich aber durch die Verwirklichung einer Reihe vorgeschlagener Maßnahmen zur Verbesserung der Warentestpraxis in erheblichem Maße vorbeugen. Eine Verbesserung des verbraucher- und wettbewerbspolitischen Zielerreichungsgrades des Warentests liegt daher durchaus im Bereich des Möglichen.The paper is based on the research project The efficacy of comparative product testing for suppliers and consumers carried out by the research term Konsumenteninformation at the University of Mannheim under the sponsorship of the Federal Ministry of Research and Technology. The research team was led by Hans Raffée and Günter Silberer. Other team members were Friedrich Förster, Wolfgang Fritz, Gosbert Gottmann, Harald Hilger, Bernd Kierdorf, and Ulrich Schwetz. The final project reports are being published by Campus-Verlag (Frankfurt and New York); see Raffée & Silberer, 1984, and Silberer & Raffée, 1984.Translation into English of this paper was carried out by Martin Marganus.
Hans Raffée is Professor of Marketing at the University of Mannheim. Wolfgang Fritz is a Research Assistant at the Faculty for Business Administration at the same university. Their mailing address is: Universität Mannheim, Schloß, D-6800 Mannheim 1, Federal Republic of Germany. 相似文献
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Einar Marnburg 《Journal of Business Ethics》2001,32(4):275-283
The topic of the article is how moral development theory can enlighten the understanding of ethical behaviour in business. It discusses previous research on the subject, and reports an empirical study of academics (engineers and business economists with a master degree) working in the private sector in Norway.Moral development theory is based on a long research tradition, and many researchers within business ethics have assumed the importance of moral reasoning in business environments. However, the truth of these assumptions has not been confirmed by previous empirical research.The article reports on my investigation into the relationship between moral reasoning, ethical attitudes and decision-making behaviour. The data were collected by a survey study among Norwegian engineers and business economists working in businesses (N = 449) in 1997.It has been hypothesised that strong ethical attitudes would have a restraining effect on moral reasoning. In order to test this, ethical attitudes were categorized into four issue categories. The assumption being that the four categories would explain the different restraints on moral reasoning. The statistical testing showed that there was a negative, but not significant, correlation between strong attitudes and good moral reasoning ability.It was also hypothesised that good ability in moral reasoning would tend to exhibit a smaller difference between Policy-decisions and Action-decisions. This hypothesis was based on the difference in behaviour explained in "espoused theory" and "theory in use". When making policy-decisions these can be based on espoused theory and nice "talk" because it is always possible to make exceptions to or reconsider a policy. Action-decisions, on the other hand, are very concrete because they immediately trigger an action. The statistical testing rejected my hypothesis but gave a significant converse result: Good ability in moral reasoning seems to imply less stability and more inconsistence.The article concludes with the fact that moral reasoning testing seems to explain some differences in moral reasoning among people in business but not what kind of behavioural effects these differences actually have. 相似文献
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刘春颖 《商业经济(哈尔滨)》2007,(11):123-125
在《思想道德修养与法律基础》课教育中存在的教学形式、方法相对单一,理论联系实际不够紧密等问题是影响教学质量的重要因素。在整个教学过程中,应改进教学方法,实现多样化教学,开设第二课堂,丰富特院学生实践活动,调整考核方式,完善多样化考核制度,增强《基础》课程的教学实效性。 相似文献
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Marketers are making increasing use of very brief messages that mention just a brand name or a brand name with a short headline, as in event sponsorship and program endorsements. There has been debate over the effectiveness of these advertising fragments. This paper introduces an approach for controlled testing of the effects of advertising fragments. Using a reaction-time based procedure, we show that a key effect of advertising fragments is to revive established brand associations, even though these associations are not explicitly communicated. This reactivation occurs not only when these names receive focal attention, but also when they receive nonfocal attention. 相似文献
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Much of the empirical data that identifies the incidence of planning in small firms and the variables associated with that planning is based on small samples subject to geographic and industry constraints. The intent of this article is to partially overcome those limitations by testing relationships using results from a large Australian-wide, multiple-period sample. For each of three years, the frequency with which firms maintained documented business plans was determined and tested for associations with a range of traditional "business structure" demographic variables and a group of "management structure" variables. Results support expectations that size, volume, training, intention to change operations, and the major decision-maker's education are positively associated with business planning. Results also indicate that a significant number of firms change planning behavior states over time. 相似文献
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再论中国金融体系的脆弱性 总被引:15,自引:0,他引:15
本文的目的就是通过验证我国金融体系在不完全市场的制约条件下,能否发挥"价值创造、价格发现、风险分散、流动性供给、信息生产和公司治理"这六大基本功能,以及通过进一步检验货币政策的有效性,来揭示当今中国金融体系脆弱性的表现及其症结所在.论文通过分析发现,目前影响我国金融体系"健全性"的两大基本要素是房地产价格和流动性,它们直接左右银行的信贷行为;相反,利差幅度和基础货币的调控却没有显著的制约效果.所有这些特征都恰恰反映了我国金融体系的基本功能至今为止还没得到有效的发挥. 相似文献
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The authors try to test statistically whether the flow of resources between poor and rich countries has in fact conformed to the “1 per cent” target defined by the United Nations. Basis for testing several hypotheses are data published by the Development Assistance Committee (DAC) of the OECD. 相似文献
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为使计算机的系统综合性能实现优化,需对其总体性能进行定量检验与评价,在众多测试方法中,本文推荐使用基准程序法(Benchmarking),此种方法能对系统性能作出比较切合实际和比较客观的评价.通过一些资料所公布的,关于一个逐步升级的实用系统的测试结果,可体会到不同的系统资源搭配可能对系统的影响.从中可找到系统内部信息传输过程可能遇到的局部"瓶颈"效应.并可预计应采取何种措施予以克服. 相似文献