Doing It Purposely? Mediation of Moral Disengagement in the Relationship Between Illegitimate Tasks and Counterproductive Work Behavior

Journal of Business Ethics - Employees perceive illegitimate tasks as inappropriate assignments because such tasks are beyond what they expect to do in any given job position. Extant literature...     

食品检验实验室标准物质规范化管理探讨

标准物质的规范化管理是食品检验实验室质量管理中的重要环节。建立良好有序的标准物质管理体系,可保证标准物质的各项指标和性能,为食品检验数据的准确性和可溯源性提供依据。本文从标准物质的采购、验收、保存、使用和期间核查等环节出发,探讨了食品实验室中标准物质管理流程,以期为标准物质规范化管理和使用提供参考。     

新时代南海区域海洋合作研究

我国与南海周边国家共建 “21世纪海上丝绸之路”以来，南海区域贸易来往日益密切，政治互信不断加强，新时代 “海洋命运共同体”的提出为南海区域海洋合作提供了新的机遇。目前我国与南海周边国家海洋合作主要有海洋经济、海洋生态环保、海洋防灾减灾等领域取得了一定的进展，但也面临着战略沟通及互信有待提高、海洋经济合作层次不高、缺乏成熟的海洋环保合作机制以及海洋减灾防灾合作动力不足等制约因素。新时代南海区域海洋合作应本着打造南海海洋命运共同体的理念，从增强海洋合作的战略互信、构建多边合作机制和法律机制、深入互利互惠的蓝色经济合作、深化海洋生态环境协同治理以及共建共享海洋公共服务产品等路径推进海洋合作的不断深入。     

探析中国当代民生设计问题

设计的对象是所有的人民大众,设计师应加强民生关怀意识,高度重视民生问题,做普通大众甚至弱势群众日常生活的设计,做他们消费得起的设计,用一种简单可行的合适的设计方式改善民众生活质量,这在中国目前新农村建设以及城镇化建设大背景下显得尤为重要。     

求解块下Hessenberg方程组的新算法

给出了求解块下Hessenberg方程组的新算法——线性插值法,该方法所需要的运算量较通常的Gauss消去法所需要的运算量小,而且有很高的计算精度.     

关于数论函数方程φ(φ(n))=S(n)

对于任意正整数n,设φ(n)和S(n)分别是关于n的Euler函数和Smarandache函数。本文利用初等及分类讨论的方法,研究并得到了方程φ(φ(n))=S(n)的所有正整数解。     

International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors

By investigating the association between economic policy uncertainty and audit fees using data from eight countries, this study examines whether and how Big 4 auditors reinforce their advantages over non‐Big 4 auditors through audit pricing. We find that both Big 4 and non‐Big 4 auditors reduce their audit fees when economic policy uncertainty increases. However, while non‐Big 4 auditors adjust audit pricing asymmetrically as economic policy uncertainty changes, i.e., the magnitude of decline in audit fees when economic policy uncertainty increases exceeds the magnitude of rise when economic policy uncertainty decreases, Big 4 auditors regulate their audit pricing in a symmetric manner. Further analyses reveal that: (1) the asymmetric pricing of non‐Big 4 auditors mainly exists in countries where Big 4 auditors have dominant market share, (2) Big 4 auditors provide higher‐quality audits when economic policy uncertainty increases and (3) many firms in better financial condition turn to Big 4 auditors during uncertain years. Our findings suggest that the symmetric audit pricing helps Big 4 auditors maintain a favorable position in the audit market.     

海洋经济增长与海洋环境污染的库兹涅茨曲线实证研究

文章基于环境库兹涅茨曲线的基本理论,以中国海洋经济为研究对象,对北 部海洋经济圈、东部海洋经济圈、南部海洋经济圈开展实证研究,选取 2001-2014年 工业废水、废气和固体废弃物排放量为环境污染指标,以全国沿海地区同期人均第 二、三产业增加值为经济指标,建立面板模型和非参数计量模型,研究结果发现:①三大海洋经济圈海洋经济增长与环境污染之间曲线关系不完全符合典型的倒 “U”型EKC特征,包括线性正相关、 “N”型、倒 “N”型等多种形态;②通过对比分析,各海洋经济圈的 EKC曲线也呈现出差异性特征。因此,在生态文明建设背景下,国家应该依据区域海洋经济特征、因地制宜调控海洋经济发展,保持沿海地区海洋经济和海洋资源环境的空间均衡,实现海洋环境与经济协调发展。     

关于数论函数方程(c)((c)(n))=S(n)

对于任意正整数n,设(c)(n)和S(n)分剐是关于n的Euler函数和Smarandache函数.本文利用初等及分类讨论的方法,研究并得到了方程(c)(P(n))=S(n)的所有正整数解.     

The CDS market reaction to restatement announcements

I investigate the credit market's reaction to restatement announcements through changes in credit default swap (CDS) spreads. I document an overall positive association between CDS returns and restatement announcements. Specifically, I find that more positive CDS returns are associated with restatements (1) involving fraud and (2) affecting more accounts. Moreover, these reactions are sensitive to the underlying entities’ credit ratings and the market‐wide investor sentiment. Next, I compare CDS and stock market reactions and find that more negative stock returns are associated with restatements (1) involving fraud and (2) decreasing reported income.