分析性复核在审计中的应用

充分发挥分析性复核在审计中的作用,是提高审计工作效率和质量、进一步降低审计风险的有效举措.实践证明分析性复核是一项技术性较高、说服力较强的科学取证手段,分析性复核的运用,必须考虑会计信息各构成要素之间的关系,才能有效运用分析性复核,提高审计效率.     

Determinants of hierarchical structure in industrial firms: an empirical study

The paper investigates implications of different theoretical models for hierarchical structure. A sample of 6,578 firms in the Brazilian manufacturing industry is considered and explanatory factors pertaining to structural characteristics, network technology, technological innovations, managerial innovations and incentive mechanisms are investigated. Important joint effects are detected for all groups of variables in partial contrast with the related previous literature. Moreover, one detects significant joint effect of the newly considered group of incentive variables. The evidence in terms of individual effects is largely consistent with the predicted effects from the theoretical literature.     

Cost-effectiveness of 3-month paliperidone treatment for chronic schizophrenia in Spain

Background: A 3-month long treatment of paliperidone palmitate (PP3M) has been introduced as an option for treating schizophrenia. Its cost-effectiveness in Spain has not been established.

Aims: To compare the costs and effects of PP3M compared with once-monthly paliperidone (PP1M) from the payer perspective in Spain.

Methods: This study used the recently published trial by Savitz et al. as a core model over 1 year. Additional data were derived from the literature. Costs in 2016 Euros were obtained from official lists and utilities from Osborne et al. The authors conducted both cost-utility and cost-effectiveness analyses. For the former, the incremental cost per quality-adjusted life-year (QALY) gained was calculated. For the latter, the outcomes were relapses and hospitalizations avoided. To assure the robustness of the analyses, a series of 1-way and probability sensitivity analyses were conducted.

Results: The expected cost was lower with PP3M (4,780€) compared with PP1M (5,244€). PP3M had the fewest relapses (0.080 vs 0.161), hospitalizations (0.034 v.s 0.065), and emergency room visits (0.045 v.s 0.096) and the most QALYs (0.677 v.s 0.625). In both cost-effectiveness and cost-utility analyses, PP3M dominated PP1M. Sensitivity analyses confirmed base case findings. For the primary analysis (cost-utility), PP3M dominated PP1M in 46.9% of 10,000 simulations and was cost-effective at a threshold of 30,000€/QALY gained.

Conclusions: PP3M dominated PP1M in all analyses and was, therefore, cost-effective for treating chronic relapsing schizophrenia in Spain. For patients who require long-acting therapy, PP3M appears to be a good alternative anti-psychotic treatment.     

景区门票涨价的经济影响路径分析——平遥古城案例研究

门票涨价是社会引发争论的热点之一。2009年,旅游景区门票涨价问题在社会上再次激起强烈反应。面对门票涨价,有学者总结门票涨价对旅游发展的瓶颈问题,但究竟导致了怎样的经济影响还缺乏实证研究。本研究以世界文化遗产平遥古城为例,对门票涨价做了实证研究。     

联合匹配性对联合品牌评价的影响研究

大量研究表明联合匹配性是影响品牌联合效应最为关键的因素,然而联合匹配性究竟如何影响联合品牌评价却少有研究涉及。文章从Keller的品牌联想模型出发,通过剖析联合匹配性的基本内涵,构建了联合匹配性二维结构,通过实验研究法检验了联合匹配性的维度结构及其对联合品牌评价的影响。结果表明,联合匹配性主要体现在产品功能互补和品牌形象一致二维度,联合匹配性的二维度均对联合品牌评价有着积极影响,但二维度对联合品牌评价影响的方式和结果有所不同。     

Educational quality as perceived by the actors involved: reflections based on a study in the Environmental Sciences course

Training professionals for the new 21st century requires universities to make major changes in their conception of teaching, which, through the active, committed participation of teachers and students, will lead to the building and developing of the competencies needed by students for them to perform efficiently, ethically and with social commitment in their future jobs. The participation of teachers and students and their commitment to quality in the teacher training process are essential elements in the search for alternative ways to enhance university teaching. This article discusses the teacher training experiences had by the author in the ICE of Madrid Polytechnic University with the inclusion of data from a study undertaken on the Environmental Sciences course of this university where teachers, students and postgraduates’ perception of the quality of their vocational training at university is an important starting point for the design of strategies aimed at enhancing the quality of teaching.     

Gangs of Chicago: Perceptions of Crime and its Effect on the Recreation Behavior of Latino Residents in Urban Communities

Perception of safety is an important factor affecting the leisure behavior of Latinos residing in urban neighborhoods. Yet research on how fear of crime and fear of gangs in particular affect leisure of ethnic and racial minorities is underdeveloped. The objectives of this study are to examine how gangs operate in recreation spaces in Latino neighborhoods, how gangs affect the use of outdoor recreation environments and how Latinos respond to these issues. The study is based on focus groups conducted with Latino residents in Chicago. Findings indicate gang members are almost constantly present in parks, which serve as spaces for drug use and distribution. Moreover, gangs operate in other areas of the neighborhood making it unsafe to access parks. Participants employ strategies to address the gang problem including avoidance, protective and collective behaviors.     

Policy coherence between tourism and climate policies: the case of Spain and the Autonomous Community of Catalonia

Abstract

The relationship between tourism and climate change is reciprocal. The effects of climate change on tourism are undeniable. However, tourism and climate change are complex and cross-cutting phenomena that enter policy agendas at different moments and with different discourses. This paper analyses the coherence between the policy domains of climate and tourism at the formulation stage of the policy process, focusing on national and regional government levels and the key touristic offer in Spain – that of sun, sea and sand. The proposed method analyses three dimensions within policy documents: frame significance, policy scope and connotation. Results reveal the imbalance between the two policy domains; the lack of concrete actions and stable mechanisms for achieving greater coherence; and the different conceptions of the issue. The paper considers the causal relationships between tourism and climate change, the consequences of mutual impacts, and the temporal dimension of problem framing. This research brings together three fields of knowledge – tourism, climate change and public policies – and suggests enhancing coherence between tourism and climate policies in order to address the sustainability of tourism destinations.     

The Importance of Quality,Satisfaction, Trust,and Image in Relation to Rural Tourist Loyalty

In the past decade, tourism firms have become aware of the great benefits of maintaining a solid base of loyal customers. Because rural tourism is a relatively new phenomenon in some countries, the main antecedent of tourism loyalty remains infrequently studied in rural lodgings. In this work, a structural equations model is explored, with PLS technique, giving relevance to the interrelationships among image, quality, satisfaction, and trust and among these variables and the tourists' behavior variables. Instruments are identified and exploratory research was undertaken among rural tourists of the main rural lodgings in two border regions of Spain and Portugal. The results confirm image as a direct antecedent of perceived quality, satisfaction, trust, and loyalty for rural tourism, too. The analysis also confirmed that quality has a positive influence on satisfaction and loyalty, and trust has a positive influence on loyalty. Image is shown as a key factor to rural lodging managers. This study may help rural tourism managers to develop and implement effective relationship marketing strategies.