审计技术创新生态网络演进及其价值发现研究

审计技术创新是审计事业高质量发展的技术基础,探索新时代审计技术创新的范式具有重要的理论价值和实践意义。基于审计专利数据,运用社会网络分析方法,构建了审计技术创新生态网络,揭示了审计技术创新生态网络的演化过程,探究了网络位置对创新主体创新绩效的影响。研究表明：审计技术创新生态网络演化呈现出清晰的逻辑模式;创新网络中心度对创新主体的创新绩效有显著积极效应。进一步研究发现,创新生态网络对低生态势生态位创新主体的积极影响大于高生态势生态位创新主体,低生态势生态位创新主体通过融入审计技术创新网络更容易提升创新绩效。     

Alarms Remain,Efforts Continue

China must come to terms with the fact that it has quality problems in at least 1% of its products. Though there is no country in the world that can completely avoid problems,given the responsible role China plays on the international stage,China should stop to take a look at itself and find ways to improve.China must examine herself carefully,when looking at the production chain;we have to keep aware that some alarms still remain.     

供应链的内部竞争与外部竞争

供应链是指围绕核心企业,通过对信息流、物流、资金流的控制,从采购原材料开始,制成中间产品以及最终产品,最后由销售网络把产品送到消费者手中的,将供应商、制造商、分销商、零售商、直到最终用户连成一个整体的功能网链结构模式.     

Foreign Diplomats Cooking Chinese Dishes

The 2nd Chinese Cuisine Contest for Foreign Dip- lomats(Shanghai),a large-scale activity as part of the 1st Shanghai Shopping Festival,was held at 15:30 on Septmeber 22 in Shanghai with the theme of"The Passionate Shanghai". The Contest was organized by the China Interna- tional Foreign Public Relations Association(CIFPRA) and the Shanghai Cuisine Association with Shanghai Taifeng Packaging Co.,Ltd.as its co-organizer.The undertakers included Beijing Oulunduo International Public Relationship Company,Shanghai Xinchao In- ternational Trading Company and Shanghai Shengen Advertisement Company.     

US Helicopter Expands Service to Newark Liberty International Airport

US Helicopter Corporation ("US Helicopter") (OTC Bulletin Board: USHP) and Continental Airlines (NYSE: CAL)announced a partnership to provide eight-minute shuttle service between Manhattan and Newark Liberty International Airport beginning Dec.18, 2006.     

New China''''s New Energy

In the 20th century,the industrial civilization has grown by leap and bounds with fuels like coal,petroleum,and natural gas as its power.Human beings,however,are plagued with two big problems-energy exhaustion and environmental pollution-when enjoying the excellent material life thanks to the modern civilization.They are gradually developing and adopting new energy with the hopes of solving the two problems and achieve a sustainable economic growth.     

China Begins Pouring Oil into 1st Strategic Reserve

China＇s first strategic oil reserve base began operation on January 28 as oil started filling up its tanks, according to a National Development and Reform Commission（NDRC） official.     

A Colorful Equatorial Wonderland

Papua New Guinea （PNG） is one of the least visited countries in the world… a last frontier for international travelers. PNG is a colorful equatorial wonderland as well as a living example of human＇s culture 1000 years ago. From rugged razor-backed mountains covered in lush vegetation to palm fringed beaches, this is a land of contrasts. It is a collection of more than 600 islands and 800 different languages…[第一段]     

社会资本、公共服务满意度与居民幸福感

通过中国综合社会调查（CGSS）2013年数据分析发现,居民的社会资本和公共服务满意度均能显著提升居民幸福感,且社会资本对幸福感的效应要高于公共服务满意度。进一步分析发现,在社会资本相同的条件下,公共服务满意度越高的居民越容易感到幸福,而且公共服务满意度对居民幸福感的提升效应会随着社会资本的提高而增强。对不同收入群体而言,社会资本对高收入群体幸福感影响更强,而公共服务满意度则是对低收入群体的幸福感影响更强,而且社会资本会扩大不同收入阶层的幸福感差距。为提高居民幸福感,政府要加强公共服务供给,提高居民公共服务满意度,建立健全居民社会资本网络系统。     

家族企业治理模式的相机选择研究

以往的观点普遍认为家族治理的代理成本相对较低,然而这不能解释一些家族企业出现的内部代理冲突.笔者以利他主义为分析视角,认为由于利他主义的双面作用,家族治理的代理成本并不一定低.我们从代理成本和代理能力两个维度提出了家族企业治理模式相机选择的原则,认为应该根据企业的具体情况选择以下治理模式:家族治理、专业治理、折中治理和分殖治理.