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.     

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。     

从库区管理到流域治理：三峡库区水环境管理的战略转变

三峡库区是水土保持生态功能区,但后三峡时期三峡库区水环境安全面临严峻的挑战,而狭隘的库区管理模式已经无法适应库区水环境保护和改善的新要求,需要实现“从库区管理到流域治理”的战略转变。应从流域发展视角调整三峡库区生态保护和水源涵养区的范围,探索构建三峡库区复合生态系统保护区;要设立三峡库区（流域）环境保护分支机构,逐步建立“五维一体”的多层次生态补偿体系;同时,要注意对各种政策的融合和创新,实现各部门、各区域的协同治理,并积极实施五大工程,为库区可持续发展提供智力支持。     

代际传承、培养模式与私募股权投资

代际传承对家族企业的影响受到了各界的关注。以我国上市家族企业为研究样本,基于资源观理论和资产专用性理论,实证分析了代际传承对家族企业接受私募股权投资的影响。研究发现,与未完成代际传承的家族企业相比,已完成代际传承的家族企业接受私募股权投资显著减少。进一步研究发现,代际传承中接班人的培养模式同样会对家族企业接受私募股权投资产生影响,在代际传承后,相对于内部培养,外部培养接班人的家族企业更倾向于接受私募股权的投资。研究结论可为资源观理论和资产专用性理论的争论提供实证证据,为家族企业选择接班人培养模式提供参考。