The impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions: a structural equation modelling approach

This paper examines the impact of the antecedents and consequences of job burnout on junior accountants' turnover intentions. A questionnaire was completed by 368 junior accountants working in public accounting firms. Our results suggest that role ambiguity, role conflict and job‐related tension are important antecedents for job burnout. Role ambiguity and role conflict initially influence employees' perceived levels of job‐related tension, and job‐related tension is associated to job burnout, which, in turn, decreases employees' levels of job satisfaction and organisational commitment. Dissatisfied and uncommitted employees are more likely to seek alternative employment.     

浅谈当前产业发展大势及东北地区产业选择的基本思路与方向

在"十三五"时期内,由于国家区域发展战战略以及政策的大力推动下,我国东部地区经济转型速度加快.并且中西部地区经济增长也是势头良好.一些偏远边穷地区经济增长也十分的快速.进一步加强了区域之间的协调性.但是,虽然中国目前区域协调发展取得了很大成就,但是仍然无法避免南北经济增长不平衡以及区域之间创新能力差距较大等问题.因此,...     

知识经济对我国审计发展的影响

以知识为基础的知识经济将成为21世纪的主导型经济形态。信息网络革命和生物基因革命极大地改变了社会组织结构、人类活动方式和人们的思维方式。科学技术的发展和经济增长方式的变化使审计所处的环境发生变化,进而对审计理论和审计实践产生重大影响。 (一)信息技术发展,要求审计方式     

福州医药物流发展的问题与对策

我国制药产业的发展为人民大众的健康提供了坚实的保障,然而医药的流通成本居高不下,这是全国医药业都面临的难题,也是福州医药业发展过程中不容忽视的问题。究其原因,传统的医药业存在两重一轻的问题,对医药的流通缺乏科学的认识与管理。文中分析福州医药物流的现状,了解发展过程中存在的问题,综合考虑第三方物流、信息系统等,为发展福州医药业与医药物流提出相应的对策。     

Do good institutions improve fiscal transparency?

We study the role of institutional quality on the fiscal transparency of a country. We show that such a link does exist even when controlling for endogeneity. Our findings are robust to changes in specification and a host of transparency sub-measures. An advantage of our study is that we use new data on fiscal transparency for a cross-section of 82 countries, which are based on in-depth reports based on a standardized methodology and protocol. Furthermore, the fiscal measures were obtained with the collaboration of government authorities, which makes them particularly reliable.     

审计模式演进的经济学分析

审计模式的演进表明了审计的发展方向,研究审计模式的转变对于中国社会经济的发展具有重大的现实意义。本文从经济学角度分析注册会计师行业的实质,并对审计模式演进的背景和特点进行了回顾。提出了审计模式的内在演进原因。     

堆焊技术在立式磨磨辊制造中的应用浅析

立式磨磨辊的磨损问题直接影响其工作质量和效率,通过分析磨辊的工况和磨损情况,综合考虑磨辊的几种制造方式,明确采用堆焊技术、制定合理的焊接工艺进行磨辊制造可有效地提高磨辊的耐磨性和使用寿命,优势显著。     

A comparison of variance ratio tests of random walk: A case of Asian emerging stock markets

This study re-examines the random walk hypothesis for eight emerging equity markets in Asia: Hong Kong, Indonesia, Korea, Malaysia, the Philippines, Singapore, Taiwan, and Thailand. The hypothesis is tested with two new variance ratio tests–Wright's rank and sign and Whang–Kim subsampling tests–as well as the conventional Lo–MacKinlay and Chow–Denning tests. We found that (i) the stock prices of the eight Asian countries do not follow random walk with the possible exceptions of Taiwan and Korea and (ii) the accelerated opening of the eight stock markets to foreign investors following the Asian financial crisis in 1997 has not significantly altered the mean-reversion patterns of stock price vis-à-vis relative market efficiency. Our study affirms that Wright's and Whang–Kim's tests yield far less ambiguous results as compared to Lo–MacKinlay and Chow–Denning tests.