对我国审计复议前置程序的反思与重构

随着审计结果公告制度的推行，现行审计行政争议处理体制——审计复议前置程序、复议决定终局裁决制度的弊端日益凸现。本文拟就我国现行审计行政争议解决体制存在的弊端加以分析和探讨，最舌提出完善和重构我国审计行政复议体制的若干建议，以期对我国审计法制建设有昕裨益。     

浅谈投标文件编制的基本程序及方法技巧

投标工作是一项具有相当大挑战的工作,要编制出高水平的投标文件,必须努力提高自身管理水平和业务素质,认真细致的学习研究招标范本、定额、建设法规、施工规范及投标策略和技巧。本文就投标文件编制的基本程序及其方法技巧进行简单的分析探讨。     

Candidate stability and probabilistic voting procedures

Summary. We extend the analysis of Dutta, Jackson and Le Breton (Econometrica, 2001) on strategic candidacy to probabilistic environments. For each agenda and each profile of voters preferences over running candidates, a probabilistic voting procedure selects a lottery on the set of running candidates. Assuming that candidates cannot vote, we show that random dictatorships are the only unanimous probabilistic voting procedures that never provide unilateral incentives for the candidates to withdraw their candidacy at any set of potential candidates. More flexible probabilistic voting procedures can be devised if we restrict our attention to the stability of specific sets of potential candidates.Received: 4 February 2003, Revised: 14 September 2004, JEL Classification Numbers: D71, D72.This is a revised version of a chapter of my Ph.D. Dissertation submitted to the Universitat Autónoma de Barcelona. I am indebted to my supervisor Salvador Barberá for his advice and constant support. I am grateful to Dolors Berga and an anonymous referee for their detailed comments and suggestions. I thank José Alcalde, Walter Bossert, Bhaskar Dutta, Lars Ehlers, Jordi Massó, Diego Moreno, Clara Ponsatí, Yves Sprumont, and William Thomson for many helpful comments and discussions. I thank the hospitality of the C.R.D.E. at the Université de Montréal and the Department of Economics of the University of Warwick where parts of this research were conducted. Financial support through Research Grant 1998FI00022 from Comissionat per Universitats i Recerca, Generalitat de Catalunya, Research Project PB98-870 from the Ministerio de Ciencia y Tecnología, and Fundación Barrié de la Maza is gratefully acknowledged.     

浅谈公路工程质量监理程序和方法

建立全面的质量控制体系,是确保工程质量创优的关键。本文通过对工程质量监理程序和方法的探讨,从建立质量保证组织体系、划分质量单元、执行质量监理程序、加强质量检测、处理质量缺陷等方面进行了分析。     

我国环境会计理论结构探讨

中国加入WTO后 ,企业将会接触到更多的远期合同、互换、期权等业务 ,对这些典型的衍生金融工具的会计处理非常重要 ,本文仅就几种具有代表性的衍生金融工具的会计处理进行了探讨。     

Properties of a distribution-free two-stage two-sample median test

Abstract  In this paper we consider a class of distribution-free two-stage two-sample median tests. These procedures are based on a fixed size sample from one population, while the observations from the second population are collected in a truncated sequential fashion. Necessary tables are provided enabling us to select a particular member from the class such that arbitrarily preset power levels are approximately obtained. We also present asymptotic expressions and tables for the expected number of observations from the second population. Finally, comparisons between the asymptotic version of this two-stage median test and the binomial sequential probability ratio test due to W ald (1947) are discussed.     

Stress: The legal and organizational implications

Evolving legal trends, as well as court cases in which stress related to employment situations led to liability for the employer, were reviewed and summarized. These results were integrated with those in current empirical stress research in order to identify potential areas of concern for managers. This unified approach was then used to examine some common organizational situations and to suggest practices, policies, and procedures that may be useful in reducing or eliminating the harmful effects of stress on employees. It was concluded that, while employers must be knowledgeable about general stressors likely to affect employee well-being, they must also identify factors unique to their own situations. The responsibility of the manager in analyzing the work situation and responding to the individuals involved is emphasized.     

Event management research over the past 12 years: What are the current trends in research methods,data collection,data analysis procedures,and event types?

The meetings, expositions, events, and conventions sector has gained recognition as an academic field by growth in higher education programs including courses, programs, and textbooks, as well as research. The purpose of the extant research is to review event, tourism, and hospitality journals from 2004 to 2016 to provide insight into the current state of research in terms of data collection and data analysis procedures. Results can assist researchers identify the type of journal to target for publication with consideration of the type of event, methods, and data analysis procedures.     

Does Learning Matter for Knee Replacement Surgeries? Data Evidence from a German Hospital

In 2003, Germany will be the first country in the world to adopt a fully prospective payment system for the reimbursement of all inpatient hospital services. To face the increasing competition, hospitals can pursue either a specialization or a cost and quality leadership strategy. It stands to reason that organizational and individual learning will play an important role for both strategies. This paper raises the question, whether results from traditional learning curve theory can be applied to surgical procedures despite the latter's heterogeneity. We develop a theoretical model of surgical learning and test it using detailed operating room data from the first 601 total knee replacement surgeries of a small German hospital between 1994–2000. Our results suggest that classical learning curve theory can indeed be applied to this high cost high volume procedure.     

The use of analytical procedures by external auditors in Canada

The Enron debacle and other scandals highlight the issue of whether analytical procedures (APs) or more traditional audit approaches based on substantive testing are more appropriate. This paper surveys the use of APs by Canadian external auditors and augments understanding of the impact of auditing standards on professional practice. Our results demonstrate that APs are extensively applied in practice, particularly by larger firms, and that their use dominates the final review stage of the audit regardless of firm size. While standards do not appear to be an important influence upon practice for audit firms in general, this is not the case for smaller firms. Though auditors place more reliance on APs to reduce tests of detail, there are limits to this reliance. Our results indicate that while auditors may have increased their use of APs with the expectation of efficiency gains, these may be realized at present only partially.