我们并肩前行

我们是谁？我们是北欧警务及海关事务联络处目前的3名成员：Frc,deZ．Olsen,59岁,来自丹麦警方,已有34年的警务执法经验;JyrkiKaipanen,41岁,拥有19年的芬兰警务执法经验;AIexilndrltWang,33岁,联络处的助于和翻译.     

Book Reviews

This article examines the behavior or long-run average cost when the firm knows it faces pecuniary economies or diseconomies or scale and has other than a constant-returns-to-scale production function. The central issue is the conditions under which the scale properties of the production function will or will not dominate the pecuniary effects of changing input prices.     

World consumer lifestyles databook

A case is made that the adoption of IT in European retailing is inhearntly conservative and is not characterized by the rapid revolutionary change sometimes argued to be the case. Reasons are suggested for the slow rate of integration of IT into retail management process and the limited range of applications in use operationally. These reasons are considered as within the nature of IT and within the culture of retailing. The impact of IT in retailing is considered in respect of cost reduction, improved asset productivity, changing internal relationships and the changing external relationships of retailers. Some areas of potential research are listed.     

Hazen S. Pingree and the Detroit Model of Urban Reform

Hazen S. Pingree was a remarkable civic leader. In his four terms as mayor of Detroit from 1889 to 1897, Pingree lowered the cost of vital public utilities, including gas, lighting, and transit; modernized the city's sewage system; and rooted out corruption and dishonesty in municipal government. He successfully spearheaded the movement for the three‐cent streetcar fare and brought Detroit to the brink of public ownership and operation of its own transit system. Pingree's social reform program for Detroit centered around two interrelated urban reform movements gathering steam at the turn of the 20^th century: the movement for municipal ownership and the movement to equalize taxes by increasing taxes on corporate property. Both of these movements drew heavily from Henry George's single tax. In particular, Pingree's efforts to secure a municipally owned and operated street railway system and effort to increase taxation on corporate property illustrate the ways in which turn‐of‐the‐20^th‐century civic leaders drew from the rhetoric and substance of George's ideas to implement progressive urban reforms.     

Mental Models and Ethical Decision Making: The Mediating Role of Sensemaking

This study examines whether sanctions imposed by the China Securities Regulatory Commission (CSRC) against individual auditors result in greater auditor conservatism. Using a difference-in-differences research design, we find that clients of sanctioned individual auditors have lower discretionary accruals in the post-sanction period than in the pre-sanction period when compared to a matched control group of clients audited by individual auditors who were not sanctioned. Our findings suggest that sanctions imposed by the CSRC on individual auditors can lead to improvements in audit quality by increasing the conservatism of the sanctioned auditors. That is, individual auditors are more likely to resist their clients’ income-increasing accounting manipulations after being sanctioned by the CSRC.