规模化养鸡场防疫中应注意的问题

China has had the One Child Policy for a tong period of time,though its effectiveness in controlling the expansion of population is manifest and clear,since as my grandparents＂ contemporaries used to have more than five brothers and sisters,but for my generation it＇s not very common not to be a single child at home. As a high-school student,of course I can＇t say that I understand the benign purpose of our government in implementing this policy,therefore cannot say 1 truly have the right to question whether it is a perfect ideal do feel it＇s a great pity that besides friends,I don＇t have a brother or sister,like many of my foreign friends of the same age do,to share my happiness as well as sadness in life. Thus,I wrote down the words below,as a little talk about some flaws I fnund about this policy.     

Association Between Independent Auditor Fees and Firm Value： A Study of Brazilian Public Companies

This article investigates the relationship between fees for audit and non-audit services with Tobin＇s Q. Using a sample of Brazilian public companies in the period from 2009 to 2011, we estimate the association between Tobin＇s Q and the auditors＇ remuneration scaled by total assets. Additionally, to strengthen the conclusions, we present a second model with the remuneration of the auditors in absolute terms. The results suggest a significant relationship between Tobin＇s Q and audit and non-audit fees, positive and negative, respectively. Specifically, increases in audit fees and non-audit fees respectively increase and decrease the Tobin＇s Q of the audited company. The results of this study have important implications for those interested in good corporate governance practices. Managers and board members concerned with value carefully evaluate the remuneration and nature of services creation, when engaging independent auditors, should provided.     

Does ownership structure matter when CPA deciding types of audit opinions

Ownership structure is one of the most important and basic corporate governance characteristics. Thus, does the ownership structure of a firm have an effect on the type of audit opinion it receives from CPA？ This paper uses a sample including 1246 non-financial listed companies from China A-share market in 2003. Empirical results show： for listed firms, external auditor＇s propensity to qualify is lower with lower proportion of public shares, or with higher concentration of shares at a marginal significant level. However, the proportions of state-owned shares and institutional shares have no significant effects on audit opinions. A possible explanation is that the ownership structure influences risk awareness and negotiation power of audit firms, influences negotiation power of clients, and then ultimately influences auditors＇ reporting decision and audit opinions. The potential policy implication is： a more dispersed ownership structure and/or a higher proportion of public shares are preferable for higher audit reporting conservatism and audit quality in China.     

Risks Matrixes Risks Assessment Tools of Small and Medium-Sized Enterprises： The Case of Latvia

The enterprises need to assess the risk dynamic of financial instability and its impact on small and medium-sized enterprises＇ development, because it is important for enterprises to extend commercial activity and to open a new structural subdivision. We have researched types of risks, their identification, classification, and assessment possibilities in activities of small and medium-sized enterprises. We have used our own algorithm of identification, classification, and assessment of enterprises＇ risks. The goal of this research is to study the economic and financial risks＇ impact on small and medium-sized enterprises＇ development in Latvia. For study purpose, we have carried out the questionnaire of representative small and medium-sized enterprises about the economic and financial risks＇ impact on enterprises＇ development in Latvia. We have created classification of Latvian services sectors＇ economic and financial risks in the period from 2011 to 2012. Those risks have been included in the questionnaire. The risks matrix is a quantitative assessment tool of risks. We have created Latvian service sector economic and financial risks matrix. We have arranged risks by their sizes of possible losses for enterprises. For each risk has been assessed its probability of realization. We have created Latvian accommodations （hotel） and food services technological process risks map. Several parts of the risk map （segments） make it possible to assess each type of the risk separately in its segment. Risks matrix can be used to choose enterprises＇ strategy of risk management. Enterprise＇s strategy of risk management is developed by analysing zones of risk level.     

Long Window Tests of China＇s Stock Market Efficiency in Different Sectors around the Disclosure of Annual Report

10 stock sectors are selected in Shanghai and Shenzhen stock market＇s as samples. By event study, the change of stock＇s cumulative abnormal return rate around the data of annual report disclosure was analyzed among the year 2004-2008. The market reaction pattern of such kind of news was summarized in order to test the efficiency of China＇s stock market and its trend before and after the comprehensive completion of the Share-trading Reform and the imple- mentation of new Accounting Standards. The conclusion is that Chinese stock markets response more accurately to ROE and EPS; its efficiency continued to decline in 2005 and 2006, but there was a gradual increase in 2007 and in 2008; and in general the capital market do not reach the semi-strong efficiency, but the machinery industry and biopharmaceutical industry have done.     

A Letter for Readers

Dear Readers, It is a great honor to inform you that we （Journal of Modern Accounting and Auditing, ISSN 1548-6583, USA） have signed cooperation agreements with EBSCO Information Services and OCLC Online Computer Library Center, Inc. Meanwhile, our journal is in VIP Information＇s database of social scientific periodicals, and we are working on the project of pushing our jouruals into them. We shall make your papers more convenient and effective to be searched on web and provide you higher quality services in the future.     

Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.     

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.     

Wealth Expectations Among Lebanese Youth： The Case for Lebanese Higher Education Students

This research provides a survey of literature that contextualizes the research＇s aim of examining factors impacting students＇ aspirations and wealth expectations in Lebanon. To highlight Lebanese higher education students＇ youth＇s expectations of their future wealth, one should understand the four main factors that affect youth＇s hopes and aspirations： social, financial, cultural, and educational. Questionnaires are used to identify and assess how young individuals perceive their future wealth expectations. The developed surveys provide useful and reliable data to analyze the effects of many factors on wealth expectations and outcomes for youth. The collected information is of particular importance for identifying and assessing how factors shape wealth expectations and outcomes for youth. The samples used in this research analysis are restricted to college students only. The research findings shed light on the most crucial variables/factors that should be studied and analyzed. Once these factors are pinpointed and explained, a clear idea about higher education students＇ wealth expectations is formed. Short- and long-term expectations are taken into consideration and evaluated to formulate a basic idea about Lebanese youth.     

Corporate Sustainability and Ethical Codes Effectiveness

In the last years, the issues regarding both sustainable development and business global responsibility have qualified the corporate governance effectiveness. Many international institutions have intervened and the companies, at least formally, have increased their attention to the interaction between stakeholder relationship management and economic, social, and environmental responsibility. The numerous and frequent scandals underline the discrepancy between the firms＇ formal statements and the substantial behaviors. Most of the companies, in the industrialized country, publish well-structured code of ethics and conduct, explicating the strategic values assigned to the global responsibility. The research considers the capability of the code of conduct to influence effectively the behaviors, in relation with the needs of transparency, sharing, coherent individual behavior, and control. In relation to the importance conferred to the sustainable development by the European Union （EU）, the analysis examines listed companies with the greatest market capitalization operating in the Great Britain, Germany, and Italy, in order to verify the firms＇ behavioral uniformity and the effectiveness of sustainability policies. The analysis shows that the codes of ethics seem to remain only formal declarations. Conscious and rational governance not only transfers values and principles of sustainability to the firm＇s behaviors and its result system, but also goes beyond a mere diffusion and formalization of codes of ethics and conducts. To achieve that, it is necessary to develop productive behaviors focused on the risk control and on managing behaviors of all the organization＇s members, in particular in reference to the stakeholder relationship management. The codes of ethics, in fact, seem to assume a poor relevance for the corporate sustainability promotion if a correct formal structure does not occur integrated with strategies and processes which assure a constant workability. It requests especially： the ethic cu     

Chinese accounting reform： It will be a continuous process

Based on a thorough review, this paper points out that there is still two types of problems in the newly formulated China Accounting Standards 2006 （CAS 2006） which were enacted on Jan. 1, 2007. The first type is that some economic events have been accounted for incorrectly, and the second is confusion and misunderstanding have been caused in the practical world when some guidelines of CAS 2006 are carded out to converge to the International Financial Reporting Standards （IFRS）. In my opinion, it is a great leap to establish a set of accounting standards that harmonize with the IFRS, but China＇s accounting reform is a continuously improving process. During the process, the accounting standards setting departments shoulder heavy burden, face a dilemma, and meet some challenges. After all, China＇s accounting reform will be a long way.     

Does an Auditor＇s Within-Industry Market Share Still Capture Auditor Industry Expertise in a Mandatory Audit Partner Rotation Regime？

Prior studies commonly use an auditor＇s market share in an industry as a proxy for auditor industry expertise and find that audit quality is positively related to an audit partner＇s within-industry market share in a voluntary audit partner rotation regime where the length of the client-partner relationship is not limited. Mandatory audit partner rotation, however, limits the length of the client-partner relationship and can artificially increase or decrease the market shares of incoming and departing partners, thus making the audit partner＇s within-industry market share an unreliable proxy for auditor industry expertise. Using a sample of banks in Taiwan, we find that audit quality is positively related to an audit partner＇s within-industry market share in the voluntary audit partner rotation regime. However, such a positive relation disappears in the mandatory audit partner rotation regime. Thus, we conclude that mandatory audit partner rotation decouples the link between an audit partner＇s within-industry market share and auditor industry expertise and caution researchers against using an audit partner＇s within-industry market share as a proxy for auditor industry expertise in a mandatory audit partner rotation regime.     

Financial statements in less developed countries： What do preparers demand？

This study reports on an empirical investigation of the characteristics, attitudes, and beliefs of preparers of external financial reports in a less developed country. The basic research instrument consisted of a questionnaire in two parts： the first addressing attitudes of professional accountants toward annual financial reports generally; the second, more specifically measuring the importance of the information items to preparers. Our results suggest that the independent auditor is the most influential group in decision-making processes. As in many developed countries, the auditor＇s report and the regulatory framework are considered to have a major influence on financial reporting practices. Preparers believe that a lack of knowledge of external users＇ needs and lack of reporting standards and accepted accounting principles are the main concerns with corporate financial reports in Iran. The results showed that the balance sheet, auditors＇ report, and income statement in that order are the three most important parts of the annual reports.     

Paradox of Sumsung＇s Success

In Korea, ＂Anti-Sumsung＂ is becoming a trend, the reason of which is for the scandal of Kun-Hee Lee. People are afraid that Lee will get released. At the same time, Kun-Hee Lee is very dissatisfied about his son＇s striving for the heirdom. Thechief editor of Korean Daily thinks behind ＂Anti-Sumsung＂ phenomena reveals the instability of low class of the society, that＇ s Sumsung and enterprises directly or indirectly related to Sumsung want to dominate society, culture, art and media ete crossing the lines. Many people is concerned that when the independence and self-determination of various elements consisting of Korea fall apart facing the storm of ＂ Anti-Sumsung＂, this crisis will turn into that of Korean democracy and marketing economy.     

The Effect of Tax as an Instrument of Fiscal Policy in Kosovo

This paper analyzes and discusses the tax system applied in Kosovo during the period from 1999 until now. It demonstrates the effects of tax policies on the country＇s economic growth and development of businesses in general. This paper also addresses the impact of those policies in maintaining the social equilibrium of a population and economic stability of the country. Applied tax policies in Kosovo have been aimed more at maintaining a stable fiscal and budgetary policy. Based on the analysis of real cases of Kosovo tax laws and their impact on particular businesses, this paper will demonstrate how tax policies applied in Kosovo have given less attention to the need of economic development, which should have been reflected through promoting the development of domestic production, reduction of unemployment, and reduction of the high trade deficit. Empirical evidence from this analysis is discussed, conclusions are derived, and the recommendations of this paper are provided.     

Designing Logistic Information Platform to Fostering Development Trend in China Automobile Manufacturing Group

The logistics resource in China＇s automobile group can＇t be optimized and allocated because of the ＂information island＂ problem in the group＇s logistics information platform in the whole group. In addition, it is the development trend of China＇s automobile group LIN to build a logistics e - market in the range of the group.     

A Study of the Awareness Level of Takaful Products Among Micro Enterprises in Malaysia

The small- and medium-sized enterprises （SMEs） play a vital role in the development of the Malaysian economy through its contribution of 32% of the country＇s growth domestic product （GDP）. However, the recent global financial crisis has exposed these enterprises to plausible risks that have resulted in some businesses being shuttered. Such predicament shows how crucial it is for SMEs to be prepared with some form of protection or Takaful to mitigate impending risks. The purpose of this study is to examine the extent to which micro enterprises are aware of Takaful and the benefits of its products. The study was conducted on respondents who fall into micro enterprise category located in Johor, Malaysia, and the research process involves a case study method which is in-depth interviews. The results of the current study provide an insight into how Takaful is regarded among SMEs and the need for these enterprises to be protected.     

文化视角分析英语习语

Idioms,as a refined part of a language,play an important role in a nation＇s daily communication and in literature as well.Most idioms,on one hand,carry the properties of inclusiveness,vividness and briefness,and on the other hand,contain particular cultural characteristics.Idioms and culture are essential parts of people＇s daily life.They are intricately interwoven because language and culture are closely related.The former is not only an important part of reflecting,transmitting and preserving cuhure.Through the medium of language,a nation＇s various cultural values can be sufficiently represented.Idioms,as a refined part of a language not only represent a nation＇s language features,but also reflect the distinctive cultural characterlstics,which are embodied in the language.     

英文摘要

Is There Any Auditor＇s Trust to the Clients in Audit Zou Jing Xia Qing Zhou Sheng （Zhongnan University of Economics and Law; Military Economics Academy,Wuhan, Hubei 430073） Abstract： Professional skepticism is an essential important accomplishment for the auditor who is engaged in auditing work. Is there any auditor＇s trust to the clients in the the field of audit which is in contrast to the Professional skepticism？ Using data of Chinese A-share listed companies from 2009 to 2011, this paper explor the relation between the intensity index of trust and the audit fees, and then explains whether there is auditor＇s trust to the clients in the auditing activities. On the whole,the result of study reveals that there is a significant negative correlation between the auditor＇s index of rational trust and the audit fees, but there is no significant positive association between the auditor＇s index of individual trust and the audit fees.Thus it can be thought that, there exists auditor＇s trust to the clients stemming from the rationality in the auditing activities, but there is no evidence showing that the auditor has individual turst to the clients in the audit because of the long familarity with the clients. Keywords： Auditor Trust Audit fees