注册会计师审计行为的优化研究——基于“审计文化”视角

注册会计师审计是市场经济发展到一定阶段的产物。随着市场经济的日益复杂化,经济利益和审计责任的冲突往往会影响注册会计师的审计行为,导致注册会计师审计舞弊现象屡见不鲜,注册会计师审计职业信誉受损。该文试图从会计师事务所这样一个特定的组织出发,探讨审计文化的内涵及其组成要素,并基于对审计文化与审计行为关系的理解,提出了优化审计行为的审计文化构建措施。     

What to Learn from the Japanese? The Process of Japanese-Style Management Transfer to China

Many Chinese and Japanese believe that Japanese-style management methods are a vital factor in establishing the international competitiveness of ‘Japanese-Funded Enterprises’ in China, and both sides thus favour the transfer of such methods to China. This contribution considers three basic questions about the process of this transfer: what kind of Japanese-style management methods have been transferred to China, how has this transfer been effected, and what problems have hindered the transfer? It is argued that many ideas in Japanese-style management draw upon material from ancient China. A detailed case study is presented of a Sino–Japanese joint venture in the fashion industry in Beijing, outlining in some depth the venture's management skills training programme, both to show the kinds of methods which are being introduced and how this introduction is being handled. Finally, there is a brief discussion of the dificulties of assimilating Japanese-style management methods in China, which highlights the importance (for the Chinese) of learning the ‘essence’ of Japanese management.     

实时RT-LAMP与实时荧光RT-PCR检测贝类中GII型诺如病毒的研究

[目的]建立、评价GII型诺如病毒的一步法实时RT-LAMP快速检测方法。[方法]选取GII型诺如病毒ORF1与ORF2接头处高度保守基因序列设计RT-LAMP引物,经条件优化,分析该方法的检测灵敏性和特异性,并与实时荧光RT-PCR进行比较。[结果]GII型诺如病毒RT-LAMP的最佳反应条件是65℃,内外引物浓度比达1：10。该方法同其余常见食源性病毒没有交叉反应。对RNA参照品其检测低限可达10个RNA拷贝/反应,同实时荧光RT-P C R的检测水平相当;在人工感染的牡蛎和缢蛏中,RT-LAMP较实时荧光RT-P C R的检测灵敏度略低10倍。[结论]本研究所建立的RT-LAMP方法为GII型诺如病毒提供了一种灵敏、快速且简便的检测方法。     

Determinants of the Use of the Internet as a Tourist Information Source

The modelling of usage behaviour of New Information Technologies is of great utility to managers who need to evaluate the probability of success in the introduction of these technologies. The present study empirically contrasts the capacity of Davis's Technology Acceptance Model 1989 to help understand the determinants of the intention to use the Internet to search for holiday information. The findings show that the above theory does explain the intention to use the Internet on the part of the tourist, but it should be expanded to take account of the tourist's satisfaction with previous experiences of searching for holiday information.     

Gibrat’s law: empirical test of Portuguese service industries using dynamic estimators

Using dynamic panel estimators, this article shows rejection of Gibrat’s law for Portuguese companies in the service sector. In companies as a whole, we find that growth depends positively on growth in the previous period and on debt, and depends negatively on size. When we subdivide the sample into small- and medium-sized companies and large companies, the results are similar to those obtained when we take companies as a whole. The differences concern the relationship between ownership control and growth, which is positive in the case of small- and medium-sized companies, and the non-influence of growth in the previous period on growth in the current period in the case of large companies.     

餐饮型物流企业前景分析

随着经济的飞速发展,现代人的生活水平逐渐提高且生活日益繁忙,处于快速生活节奏中的人们越来越重视餐饮的质量与形式,也越来越需要省时、高效、正规的外送餐饮服务,餐饮物流配送方式则成为最便利受欢迎的用餐方式。可以预见,创建专业的餐饮物流型企业,与不具备送餐业务能力的餐饮连锁或个体餐厅形成合作,将具有广阔的市场发展空间。     

Four supply chain management systems: From supply chain strategies to human resource management

This article develops a conceptual model that supports and aligns supply chain strategies with organizational culture and leadership styles. We examine various supply chain theories and organizational behavior concepts to develop an integrated supply chain: the human factor model. Based on the underlying dimensions of environmental uncertainty and product complexity, we propose a 2x2 typology to identify four different supply chain systems that can be used by organization leaders to identify suitable supply chain strategies and compatible people management practices. We provide a useful and practical framework to analyze the alignment between the external environment and the internal organization of a supply chain system.     

Knowledge complementarity,knowledge absorption effectiveness,and new product performance: The exploration of international joint ventures in China

Firms use international joint ventures (IJVs) to access and learn from partners’ knowledge and thus enhance their new product performance, especially when the partners have complementary knowledge bases. Most of the existing literature assumes that knowledge complementarity can directly lead to enhanced new product performance, while ignoring the mediating role of knowledge absorption effectiveness and moderating effects of organizational structure and organizational culture to integrate and manage knowledge complementarity. Using dyadic data from 119 IJVs in China, this article suggests that knowledge complementarity influences IJV new product performance through the full mediation of knowledge absorption effectiveness. Also, the results suggest that an IJV's departmentalization of organizational structure significantly hurts the effect of knowledge complementarity on knowledge absorption effectiveness, while a strong learning culture of the IJV can significantly enhance such effects.     

WTO全面取消农产品出口补贴对我国农产品贸易的影响及对策

WTO全面取消农产品出口补贴是世界贸易组织成立20多年来在农业领域达成的最重要协定,对于当前的我国农产品贸易来讲,因其特殊的贸易角色,取消发达国家农产品出口补贴带来的影响将是多面的。基于分析我国农产品贸易现状和我国成为全球最大农产品进口国的原因,从五个方面探讨了WTO全面取消发达国家农产品出口补贴对我国农产品贸易的影响并提出对策建议,包括创新农产品补贴模式,保障进口农产品消费者利益;提升农业生产技术创新水平;扩大国内短缺农产品的生产和供应,降低对国外农产品的依赖程度;加强高品质农产品的生产供应链建设,扩大有机、绿色农产品的生产和供应;优化海外农业和农产品进出口政策,鼓励涉农企业积极"走出去",提升企业国际化经营能力。     

The Effect of Workplace Negative Gossip on Employee Proactive Behavior in China: The Moderating Role of Traditionality

In this study, we examined the relationship between workplace negative gossip, as perceived by the targets, and proactive behavior by focusing on the mediating role of the target’s emotional exhaustion and the moderating role of the target’s traditionality. Our results from dyadic data on 234 supervisor–subordinate relationships in China revealed that (1) workplace negative gossip was negatively related to proactive behavior; (2) emotional exhaustion mediated this relationship; and (3) traditionality strengthened both the relationship between workplace negative gossip and emotional exhaustion and the indirect effect of workplace negative gossip on proactive behavior via emotional exhaustion. Our findings have a number of theoretical and practical implications for the research on mistreatment and proactive behavior.