论审计正义的理论内涵

本文通过讨论审计正义研究的时代背景和理论背景,分析了审计正义的理论内涵,并具体解析了审计正义的理论内涵--契约正义、程序正义和道德正义.     

论审计正义的理论内涵

本文通过讨论审计正义研究的时代背景和理论背景,分析了审计正义的理论内涵,并具体解析了审计正义的理论内涵——契约正义、程序正义和道德正义。     

审计理论的逻辑起点新探

学术界对审计理论逻辑起点的争论由来已久。追根溯源,审计的产生、发展是由信息认证的需求引致的,而信息认证归根结底是为了维护产权利益。因此,将维护产权这一动因作为审计理论体系的逻辑起点将更为严谨。无论从纵向的审计产生和发展的历程角度,还是从横向的维护产权与不同审计类型的关系角度,都充分论证了产权动因论是审计理论的逻辑起点。     

审计理论结构逻辑起点探析

正确的选择逻辑起点,对于构建科学的审计理论结构至关重要.追根溯源,审计的产生、发展是为了维护所有者的产权利益.因此,本文从不同角度论述了将维护产权作为审计理论结构的逻辑起点的合理性.     

浅析经济信息系统的审计目标

审计本质目标是审计理论结构的枢纽,构成审计理论结构的基石,是推动审计理论研究从混沌迈向有序的轴心.基于审计本质是经济信息系统的审计本质目标探索是指探求审计作为一个就被审事项所进行的信息输入,信息加工,信息输出的经济信息系统的本质目标是什么.本文提出了审计的本质目标在于就被审计事项为审计利益相关者提供客观公正的审计信息,从审计经济信息系统论、审计本质目标的属性要求、审计假设的必然结论、注册会计师法律责任以及受托经济责任的局限性五个角度进行辅助论证.     

审计理论的经济学基础分析

经济学为审计理论提供了深厚的理论基础,并促进了审计理论的完善与发展。本文分别从制度经济学、产权经济学、技术经济学的角度,来分析这些具体的经济学内容在审计理论中的体现,试图为审计理论基础的研究提供一个新的思路。     

基于"理性"会计人的审计合谋内部突破研究

真实的会计报告与公允的审计报告是投资者作出投资决策、评价公司经营情况的重要依据.从委托-代理理论的角度来看,投资者作为委托人,将资产委托给代理人(管理者)管理,并聘请注册会计师对代理人提供的反映其代理经营结果的财务状况、经营成果及现金流量的会计报告进行审计.然而,实际中审计合谋行为经常出现,国内外理论界学者对此进行了深入的研究,提出很多防范审计合谋的建议.文章试图从一个新的角度--基于"理性"会计人的角度,对怎样防范审计合谋进行分析.首先区分了"理性"会计人和"工具"会计人,进而提出了合谋引力理论,在此基础上建立了基于理性会计人审计合谋突破的动态博弈模型,求出了均衡解,最终得出了建立理性会计人举报制度有利于防范审计合谋的结论.     

政府理财 把握政府投资审计职能定位创新政府投资审计工作

政府投资审计是国家审计机关依据《中华人民共和国审计法》及其实施条例等法律法规对政府投资和以政府投资为主的建设项目的预算执行情况和决算进行审计监督。政府投资审计监督的范围已逐步由真实性、合法性审计逐步过渡到管理性审计、效益性审计,审计方式由工程决（结）算逐步过渡到跟踪审计,初步形成了较完善的政府投资审计理念和方法。地方审计机关应站在一个全新角度和一个全新高度正确把握政府投资审计职能定位,在政府投资审计工作中应勇于理论和实践创新。下面从把握政府投资审计职能定位角度,对创新政府投资审计工作进行了一些思考。     

司法会计理论辨析与专家证人心智理性探究

司法会计制度的理论引进是对中国司法者理性与心智的增益和补充。中国特色的司法公平廉洁正义理论,离不开司法会计及专家证人制度的建构和推动,国家政府间的审计、社会企业间的审计内部控制缺失及公司财务舞弊堪忧现状,促进了司法会计及专家证人对涉案本体在程序正义上的支持和实体正义的回归。     

基于复杂系统自组织理论的国家治理与国家审计定位分析

本文运用自组织理论,从复杂系统的自组织性和社会发展演进角度对国家审计作为一种制度安排,对于国家治理的不可或缺性和组织内生性进行了新的诠释;从墒减原理、耗散结构和非线性机制等角度对国家审计作为保障国家经济社会健康运行的"免疫系统"本质进行了深入分析,总结了自组织理论在国家治理中一些启示性的结论;在分析国家治理耗散结构特征基础上,提出了"审计信息共享度"是国家治理大系统中重要的一个序参量的观点;就国家审计如何依据国家法律用权力制约权力,发挥揭示、抵御、改进和预防等"免疫"功能,从而提高国家治理这个大系统自组织能力等方面的问题提出了新的见解。     

Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

Value at Risk in the Suburbs: Eminent Domain and the Geographical Politics of the US Foreclosure Crisis

Several US counties and local governments have recently considered a novel solution to the foreclosure crisis. They plan to use eminent domain to compel the owners of mortgage debt—and specifically of private‐label mortgage‐backed securities—to sell the debt to the government at a price reflecting the loan's market value. The government would then restructure the debt and resell it to new investors. The plans are striking because—in contrast to both development‐driven eminent domain and the federal subprime bank bailout—they would force investors to assume asset devaluation and increased long‐term risk. Notably, the plans have emerged as an instance of financialization‐focused politics in suburbs and suburban cities of color, specifically majority‐black and ‐Latino/a suburbs. Local support for the plans, we argue, is rooted in the long‐term disinvestment of these ‘suburbs of exception', which became targets of subprime lending and eventually sites where the ‘financial exception' has been localized. But these demographic shifts, fragmentation and fiscal pressures have at the same time created a suburban political terrain in which the plans have gained their strongest political support.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Accountability of NGOs in Bangladesh A critical overview

NGOs in Bangladesh have been recognized as effective change agents in the socio-economic arena throughout the world. Their contributions in micro credit, non-formal education and primary health care are widely known. NGOs play a significant role in society. NGO accountability, as a result, has become a critical issue. NGO accountability in Bangladesh has been examined here in relation to patrons, clients and themselves. Of the three relationships only accountability to patrons is in a near satisfactory state. Accountability to clients is handicapped by lack of opportunities of beneficiaries to participate meaningfully in NGO policy making. Accountability to themselves is adversely affected due to the adherence to a strictly hierarchical system and the influence of founding and charismatic NGO leaders.     

Towards an Asian model of human resource management? A comparative analysis of China,Japan and South Korea

There has been much discussion regarding the possible decline and weakening of national systems of human resource management (HRM). Yet, culture and institutions are often cited as the major stumbling blocks to this outcome. Such constraints may dissipate in the analysis, particularly if ‘regional clusters’ are considered where geographic and cultural closeness and ‘openness’ to similar economic pressures exist. In such cases, it might be postulated that convergence in HRM will occur. We argue that China, Japan and South Korea represent such a cluster. This article examines these countries, to see if a degree of convergence is taking place and if it is towards an identifiable ‘Asian’ model of HRM. A model of change is presented that distinguishes between levels of occurrence and acceptance. Details of the development and practice of HRM in each country are then set out. The article ends with a discussion and implications section and a brief conclusion.     

Ansätze und Ergebnisse anglo-amerikanischer M&A-Forschung

Based on a review of established U.S. management journals (1995–2003), six schools of thought are identified within the Anglo-American M&;A research: “Capital Market”, “Principal/Agent”, “Industrial Organization”, “Organizational Behavior”, “Human Resources” and “Strategic Management”. The literature review shows that the definition of M&;A success, the methods applied, and insights from empirical research differ according to the respective school of thought. Empirical studies focus on the resource combinations of merger partners, the specific circumstances of merger negotiations, and on integration management as antecedents of merger performance. Unfortunately, empirical findings have not yet provided reliable explanations for M&;A success. Based on the current state of Anglo-American M&;A research, the authors discuss implications for business practice, identify research gaps, and propose areas for future research.     

Introduction of New Technology with a Sound Transition of the Input-Output Structure

We examine the general equilibrium repercussions associated with the introduction of new technologies, using the generalized Leontief system that allows technological substitutions. We show that an untested introduction of cost-increasing technologies in any industry may result in creating a non-productive technological structure that does not satisfy the Hawkins-Simon condition, following the autonomous dynamic adjustment process with structural transitions in the economic system. Therefore, we propose a practicable control scheme of introducing cost-increasing technologies that strictly avoids the creation of non-productive structures in all periods of structural transition, using the available information on the ex ante technological structure.     

The Creation of the Office for National Statistics

A new Office for National Statistics was created in the United Kingdom in 1996 following a series of developments designed to strengthen the relevance and integrity of statistics. This paper describes these fundamental changes and sets out a blueprint for future progress. It also sets current developments in the United Kingdom in an historical and international context.     

What helps? Women engineers' accounts of staying on

We have considerable understanding of the obstacles that women engineers encounter and the reasons that they leave the field, but we know less about what enables them to remain. Adopting an interpretivist approach, this article examines how a group of British women engineers in two FTSE 100 companies account for “staying on” in their male‐dominated work settings. We delineate four specific forms of help that facilitate women's retention in the field. We argue that exposure to help leads to women developing a habitus that enables them to continue working in engineering. To conclude, we draw on our findings to outline HR practices that will facilitate supportive relationships in the workplace and pave the way towards developing more positive organisational climates.     

论现代物流企业的发展观

物流业经过诸多年的发展目前已经成为最热门的行业之一,物流企业的注册数量也与日俱增,达到前所未有的规模。毋庸置疑,任何企业都希望自己迅速做强做大,并成为真正现代物流企业的典型代表,要实现这一目标一个首要问题就是要解决现代物流企业的发展观问题。