复合调味料、食品用香精与复合食品添加剂的比较研究

复合调味料、食品用香精和复合食品添加剂由于在形态、用途上有相似性,故在市场销售和标签标识的过程中较易发生混淆,易引发食品添加剂误用、滥用问题。为了进一步规范调味料和食品添加剂市场秩序,本文根据各产品的定义以及生产许可审查的要求分别从产品的形态、用途和配方使用方法等方面来加以分析比较,并依照比较研究的结果建立＂三步＂分析法来区分这三类产品,以便促进食品及食品相关产品的市场向更加有序、健康的方向发展。     

The World Has Changed—Have Analytical Procedure Practices?

Analytical Procedures (APs) provide a means for auditors to evaluate the “reasonableness” of financial disclosures by comparing a client’s reported performance to expectations gained through knowledge of the client based on past experience and developments within the company and its industry. Thus, APs are fundamentally different than other audit tests in taking a broader perspective of an entity’s performance vis‐à‐vis its environment. As such, APs have been found to be a cost‐effective means to detect misstatements, and many have argued that a number of prior financial frauds would have been detected had auditors employed effective APs. With several dramatic and far‐reaching developments over the past decade, the current study examines whether and how APs have changed during this period. In particular, we focus on the impact of significant “enablers” and “drivers” of change such as technological advancements and the enactment of the Sarbanes‐Oxley Act. We also compare our findings to an influential study of the practices of APs by Hirst and Koonce (1996) that was conducted over 10 years ago. We interview 36 auditors (11 seniors, 13 managers, and 12 partners) from all of the Big 4 firms using a structured questionnaire. The data reveal some similarities in findings when compared to prior research (e.g., auditors continue to use fairly simple analytical procedures). However, there are a number of significant differences reflecting changes in AP practices. For instance, as a result of technology auditors now rely more extensively on industry and analyst data than previously. Further, auditors report that they develop more precise quantitative expectations and use more non‐financial information. They also appear to rely more on lower level audit staff to perform APs, conduct greater inquiry of non‐accounting personnel, and are willing to reduce substantive testing to a greater extent as a result of APs conducted in the planning phase. Finally, the Sarbanes‐Oxley Act has had an impact in greater consideration and knowledge of internal controls, which is seen as the most important factor driving the use and reliance on APs.     

ANALYTICAL MARXISM

Abstract This paper provides a comprehensive survey of the literature on Analytical Marxism (AM) and analyses its relevance for social theory. AM is precisely defined and distinguished from Rational Choice Marxism (RCM). The different substantive implications of the two approaches are discussed: according to RCM, the role of Marxism in the social sciences is exhausted, whereas AM has reconstructed a set of propositions that aim to provide the foundations of a distinctive approach in social theory. The methodological debate around and within AM is analysed and the shortcomings of methodological individualism and rational choice theory are stressed, raising doubts on the claim that RCM is the only scientific approach to Marx's theory. Yet, wholesale rejections on a priori methodological or exegetical grounds are questioned. A focused, immanent critique of RCM is developed, which emphasizes the lack of an adequate analysis of structural constraints and endogenous preferences in RCM models. It is argued that the analysis of endogenous preferences and structural constraints is consistent with an anti‐reductionist AM approach and it may provide the outline of a fertile, distinctive research programme in explanatory social theory that builds on the core of Marxism identified by AM.     

Quantifying public preferences for agri-environmental policy in Scotland: A comparison of methods

This paper compares two methods for determining policy priorities for reform of Scottish agricultural support. Multifunctional agriculture attempts to establish a new balance between traditional commodity support and payment for the production of non-market goods and services that are increasingly demanded by the public. Supplying non-market goods presents particular problems for optimal policy design, not least the elicitation of consumer demand for those goods. From public focus groups, a range of attributes was derived as central to the Scottish public’s preferences for future agri-environmental reform. This information was then combined in two separate survey methods using the Analytical Hierarchy Process (AHP) and choice experiments (CE). Both applications suggest that the public has defined preferences and a willingness to pay (using general income taxation) to affect changes beyond the status quo, and that policy payments should be targeted towards both environmental and social benefits. The divergent preference orderings derived from the alternative methods can be considered in the light of previous methodological debates on question framing, bounded rationality and respondent uncertainty. We speculate about the validity of alternative methodologies for informing particular policy questions.     

模糊层次理论在研发团队绩效测评中的应用研究

知识经济背景下,作为企业价值最大化基础与核心竞争力来源的研发团队备受关注.但是如何客观公正地衡量研发团队绩效一直以来是困扰实务界和理论界的难题.文章以方兴科技股份有限公司为标的,依据模糊集合理论与层次分析法,评估其研发团队的绩效,探讨衡量研发团队绩效的科学、有效方法.     

黑龙江省城乡居民收入差距实证分析

文章运用黑龙江省1978—2006年的统计资料，分析了黑龙江省城乡居民收入差距的现实状况及变化趋势，在论述了影响黑龙江省城乡居民收入差距的主要理论因素的基础上，通过建立多元回归模型验证了各因素对黑龙江省城乡收入差距的影响程度，并进一步提出了缩小黑龙江省城乡居民收入差距的对策建议。     

用层次分析模型选择我国铁路营业站

当前我国铁路既有线仍存在营业站设置过多,布局分散的问题,对铁路运输产生了诸多不利的影响。因此,如何选择合理的营业站,对铁路当前生产力布局调整具有重要的现实意义。     

Adaptation analysis for environmental change in coastal communities

Small islands and coastal communities around the world are particularly vulnerable to climate change impacts, mainly from storm surge attributed to more frequent and severe coastal storms, and mounting sea-level rise. Coastal hazards including inundation, salinisation of the water supply, and land erosion all threaten vital infrastructure that support coastal communities. This research, part of the International Community-University Research Alliance (ICURA) C-Change project “Managing Adaptation to Environmental Change in Coastal Communities: Canada and the Caribbean”, develops and applies a multicriteria decision evaluation and support system for evaluating adaptation options for coastal communities. The paper estimates vulnerability, resilience, and adaptive capacity measures associated with adaptation strategies in coastal communities with respect to their environmental, economic, social, and cultural dimensions. Results are determined using a multi-participant formulation of the Analytical Hierarchy Process (AHP) for identifying multicriteria decisions as adaptation strategies in a specific coastal context. The application of the framework is conducted for the coastal community of Little Anse on Isle Madame, Nova Scotia. Specifically, the state of the Little Anse breakwater is analysed and adaptation options for protecting, accommodating, and retreating are presented and evaluated in the face of predicted storm scenarios. The results indicate that, in the case of Little Anse, the strategic decision to protect the community by a new breakwater arm provides preferred measures for resilience and adaptive capacity.     

Design and evaluation of an advanced continuous data level auditing system: A three-layer structure

Audit efficiency and effectiveness can be significantly affected by data aggregation during audit procedures. Previous studies highlight that an appropriate level of data aggregation is needed because a continuous auditing (CA) system often generates numerous alarms. To respond to this issue, this study proposes a CA system with a three-layer structure. In the first layer of the proposed system, all journal entry level transactions are classified and aggregated using defined rules; any transactions that deviate from these rules are identified as unusual transactions. The second layer detects the observations that violate controls. Analytical monitoring models are developed in the final layer to identify observations that statistically deviate from an organization’s typical business behaviors. To examine whether the proposed three-layer CA system enhances the effectiveness of a CA system in identifying financial irregularities, this study empirically tests the proposed models using real-world journal entry data from a construction company. The results indicate that the proposed framework enhances audit effectiveness and efficiency.     

An overview of laboratory research on conservation auctions

This paper reviews the laboratory research on conservation auctions by first suggesting a framework for organizing the literature; then by highlighting the key insights and contributions achieved to date; and thirdly by taking stock of pending questions and unresolved problems. The review framework focuses on the performance of conservation auctions and distinguishes between causal factors and resulting effects. Causal factors include auction format, implementation rules and bidder characteristics, as well as some other aspects. Resulting effects distinguish between intermediate effects, mainly in terms of bidder behaviour, and final auction performance. Rather than a standard literature review, this ‘overview’ also tries to capture the work that is currently going on and that has not yet been published.