Responses by Australian auditors to the global financial crisis

We examine the impact of the global financial crisis (GFC) on auditor behaviour in Australia. Using a sample of listed companies, we examine whether the GFC impacted the propensity of auditors to issue going concern modifications and increased audit effort as reflected in audit fees and audit reporting lag. Controlling for client characteristics, we find an increase in the propensity to issue going concern opinions during the period 2008–2009 compared with the period 2005–2007 and that Big N auditors responded to the GFC earlier than non‐Big N auditors. In relation to audit effort, we find evidence of increased audit fees during the period 2008–2009 compared with the period 2005–2007. There is, however, no evidence of increased audit reporting lags during the GFC.     

消费税需要“扩围”至服务业领域

在"营改增"加快推进的大背景下,一方面,消费税制度需要与增值税制度相互配合,在增值税课税对象不断"扩围"至服务业之时,与之相适应,实施"扩围";另一方面,在当前消费升级的过程中,服务消费已成为重要的消费形式,把那些高排放量、高耗能的服务形式纳入消费税征税范围,既有利于强化消费税制度的调控功能,也有助于控制过度的服务消费。     

高新技术产业集群式协同创新模式研究

集群已成为高新技术产业发展的重要特征。然而,能否协同使用集聚区内企业间的资源是高新技术产业集群成功的关键。本文在综合产业集群理论和协同理论的基础上提出高新技术产业集群式协同创新模式,并结合我国高新技术产业发展中存在的问题,从企业内、外部两方面对协同创新管理模式进行了分析,以期为我国高新技术产业发展提供参考。     

马克思主义能力思想视野中的新农村建设

建设新农村是中央做出的一个重大决策.本文从一个新的视角即能力的角度来理解新农村建设.文章在全面论述马克思主义的能力思想基础上分析了当前对新农村建设存在的一些认识误区,指出新农村建设的核心是农民多方面能力的培养和提升,充分发挥农民的能力则是新农村建设成功的关键所在.     

提高战略管理能力是企业管理迈向新阶段的加速器

面对世界经济一体化和市场竞争激烈的趋势.需要企业管理者改变以往的管理模式和思维方式,实施战略管理,从而把企业管理迈向新阶段.本文就企业战略管理的作用和提高战略管理能力的问题进行了探讨.     

林业物权制度解析

林业物权是权利人对森林、林木、林地等森林资源享有的直接支配和排他的权利,包括森林、林木、林地所有权,以及与森林、林木、林地有关的用益物权和担保物权。《物权法》、《农村土地承包法》和《森林法》是构建我国林业物权制度体系的主要法律依据。     

长江三角洲文化市场一体化水平研究

文化产业的发展既是大力转变粗放型的经济增长方式的要求,又是产业结构升级的需要。但体制转轨和历史遗留等原因造成长江三角洲文化市场一体化水平程度不高,而且这些市场分割因素将会严重阻碍长江三角洲文化产业的进一步快速发展。该文从文化产业经济学视角,采取层次分析法(AHP),通过准则层、领域层、指标层三个层次指标的划分来确定指标体系的结构,并结合德尔菲法请有关专家确定各项指标的权重,构建长江三角洲文化市场一体化综合评价体系对长江三角洲文化市场一体化进程和水平进行研究,并提出若干政策建议。     

重庆市天然气价格调整的经济影响

文章分别从天然气价格与可替代能源价格的定量关系、天然气的价格与其消费量的关系、天然气消费量的GDP弹性三个方面分析重庆市天然气价格调整的经济影响,然后给出相应的政策建议.     

On scientific expedition tourism of desert region: a case of eastern Ulan Buh Inner Mongolia

Desert-based adventure tourism is a rapidly expanding tourism market segment after the late 20^th century around the world. Perhaps the most significant factor in the development of desert adventure tourism is the extent to which common tourists are really engaged in scientific expedition. Inner Mongolia has long been considered as the resources accumulation area of desert tourism. The investigation on the Ulan Bah Desert has discovered that the desert animals, the vegetation, the insects, the fungus, tire landfrom and the climate are impressive for both the researchers and the mass tourists. After the resources investigation a survey was carried out in 2007 to get the detailed information of the tourists＇ attitude toward the planning desert scientific product in the Ulan Buh Desert. Based on the resources and market analysis, this paper tries to make a planning of the desert scientific expedition tour of the Ulan Bah Desert. The planning includes the functional division, expedition route design, tour-explaining system, facility of safety guaranty and service planning, and the professional training base.