英国注册会计师行业管理体制的改革历程与启示

英国注册会计师行业管理体制改革的五个发展阶段英国作为注册会计师制度的故乡,其注册会计师行业的管理从最初的各协会分而治之,到当前的法律授权、公众参与的独立监管下的行业自律,经历了一系列的改革。本文将英国注册会计师行业管理体制的发展过程按其管理主体的变化分成以下五个阶段。(一)20世纪70年代以前:各协会各自为政,分散管理19世纪中期,英国工业革命推动了英国经济的发展,带动了公共会计业的迅速成长。1853年,爱丁堡会计师公会的成立宣告了英国注册会计师行业开始了行业自律管理,之后,各行业和地区的会计师也纷纷成立行业团体,并…     

会计师事务所服务营销体系探讨

为了在日益变化的国际国内环境中求得生存和发展,我国会计师事务所必须充分利用市场营销的方法与手段来扩大自己的市场占有率,从而在竞争中处于优势地位。本文以“7Ps”服务营销组合为理论框架,将营销组合“7Ps”整体作为营销体系,提出建立我国会计师事务所营销体系的方案。     

Employee Share Ownership: Safeguarding Investments in Human Capital

Valuable investments in human capital, it has been argued, may be at risk in much the same way as shareholder equity capital. In this paper, we develop and test the hypothesis that employee share ownership (ESO) may be used to encourage and safeguard investments in human capital. Using the Workplace Employee Relations Survey 1998, we examine the empirical link between the likelihood of ESO and the presence of valuable human capital. Adjusted for possible structural influences, empirical evidence suggests considerable support for our hypothesis.     

Managerial entrenchment, equity payout and capital structure

I develop a contingent claims model to examine the impacts of managerial entrenchment on capital structure and security valuation. The analysis shows that managers’ self-interested leverage choices deviate significantly from the optimal leverages that maximize firm values, partially explaining the suboptimal leverage ratios observed empirically (Graham, 2000). Both the extent and sensitivity of the deviations are affected by firm characteristics, debt features and default solutions. The shareholder-manager conflicts over risk level and cash payout vary dynamically with a firm’s financial health. Managerial entrenchment does not mitigate the agency problems of debt since managers’ discretionary decisions on milking properties or asset substitution could be driven by incentives to increase their own utility.     

Do constraints created by economic growth targets benefit sustainable development? Evidence from China

An economic growth target is a declaration by policy authorities of commitment to that target and the corresponding allocation of resources. The constraints created by economic growth target are an important economic management method in China, which has helped China's economy to achieve remarkable achievements. However, it has also brought about serious environmental problems, threatening China's sustainable development. Using the data about economic growth targets in the work reports of 30 Chinese provincial governments from 2006 to 2017, this paper constructs several spatial measurement methods, such as the spatial Durbin model, to examine the constraints created by economic growth target's impacts on air pollution. The main conclusions are as follows. First, a significant “U-shaped” relationship exists between the constraints created by economic growth targets and air pollution. Second, the spatial Durbin model analysis revealed that PM_2.5 across China's provinces display significant positive spatial spillover effects and spatial agglomeration characteristics. Third, the direct, indirect, and total effects of constraints created by economic growth targets on air pollution are all statistically significant and depict a “U shape.” Finally, the constraints created by economic growth targets have an apparent threshold effect on air pollution, and the inhibiting effects increase with human capital and industrial restructuring. However, with the increase in foreign direct investments, constraints created by economic growth targets may increase air pollution. The conclusions of this paper are of great significance for improving the management of local government economic growth targets and sustainable development.     

怒江美丽公路绿道悬挑结构设计

怒江美丽公路绿道与国道G219线丙六公路改建工程同岸并行布线,总体走向沿怒江峡谷由北至南.由于地形条件限制,部分路段绿道无法采用常规路基或者桥梁,只能在原公路路基挡墙上设置悬挑结构.悬挑结构为三角形钢架,上铺钢桥面板,通过钢花管与锚固于原挡墙,受力可靠,同时重量较轻,不致于影响原路基挡墙的稳定性.     

ON THE PROFITABILITY OF RESALE PRICE MAINTENANCE WHEN DEMAND IS UNCERTAIN

A previous study finds that in a market where a manufacturer faces uncertain demand and sells to consumers through competitive retailers, the manufacture wishes to support adequate retail inventories by imposing resale price maintenance (RPM). I show that if retail inventories are allocated to consumers through first‐come‐first‐served rule rather than efficient rationing rule in the game with unconstrained retail competition, imposing RPM may not be profitable. It may not encourage more retail inventories either. RPM may also lower consumer surpluses and social welfare. This study casts some doubt on the demand uncertainty theory that supports RPM.     

When Will Employees Embrace Managers' Technological Innovations? The Mediating Effects of Employees' Perceptions of Fairness on Their Willingness to Accept Change and its Legitimacy

Innovation researchers have thoroughly discussed how attitudes toward innovation influence people's intentions to use it. Most prior research tried to explore employees' acceptance of technological change through the lens of change initiators; however, using a manager's or the “great man's” perspective to explain change recipients' reaction to an innovation is indirect and peripheral. This paper argues that innovation should be studied directly from the perspective of change recipients, and that their perceptions of fairness in the wake of an innovation become a key factor in their willingness to accept it. More specifically, this paper argues that the recipients' fairness perceptions mediate the impact of innovation characteristics (operationalized as “usefulness” and “ease of use”) and implementation approach on their acceptance and belief in the legitimacy of the innovation. Two studies investigated the hypothesized mediating effects of procedural fairness/outcome fairness. The field study was conducted in a real‐world technological innovation setting, but raised questions about whether the causal effect of the mediating model really existed. The scenario study was conducted in a semi‐experimental condition which had high internal validity and guaranteed the cause–effect relation. Hence, the research design of the two studies complemented each other. The multiple regression analyses using the criteria proposed by Baron and Kenny were used to test the mediating models in the paper. Moreover, both Sobel tests and bootstrapping methods were used to guarantee that the mediating paths do exist among the independent variables, mediators, and the dependent variables. Both the field study and the scenario study showed that most of our hypotheses were supported, and change recipients had strong psychological reactions to the innovation and how the innovation was implemented in terms of fairness perceptions. Change recipients' perception of procedural and outcome fairness mediated the impact of innovation characteristics and implementation approach on their acceptance of the innovation and the perceived legitimacy of the innovation. The results disclosed that the change recipients' fairness perceptions were a key step for their sense‐making process of an innovation and its implementation. The results also indicated that studying change from recipients' perspective, as well as trying to understand their fairness perceptions, can broaden our knowledge about change. Other theoretical and practical implications were also discussed.     

食品中内源性甲醛的产生机理及控制技术

甲醛属于致癌、致畸物质,添加到食品中会对食用此食品的人造成伤害。本文综述内源性甲醛在各类食品中的来源、形成机理、影响因素及其毒性控制技术。以期在食品安全生产过程中,更好地减少和控制各类食品中内源性甲醛的含量。