浅议加强现代审计管理

由于审计在现代社会经济生活中的重要作用，对审计活动的管理也越来越重要。现代审计管理的核心是加强审计质量管理，加强审计质量管理的方法有分层质量控制法，关键点质量控制法，复查质量控制法，自查互查质量控制法。     

建设项目环境绩效评价指标体系的构建

环境绩效评价的引入和推广使建筑业越来越关注其自身活动对环境的影响。迄今,学术界对环境绩效评价的研究成果显著,不仅基于自然环境、社会环境、经济环境的三角关系形成可持续性评价的研究领域,还基于项目全生命周期管理创立了全生命周期评价的理论体系。基于文献综述和问卷调查,设计出一套适用于建设项目的环境绩效指标,并分析各指标的数据可获得性、重要性及应受关注度,为国内建设项目更加科学地进行环境绩效评价提供了理论支持。     

Stochastic Conditional Intensity Processes

In this article, we introduce the so-called stochastic conditionalintensity (SCI) model by extending Russell’s (1999) autoregressiveconditional intensity (ACI) model by a latent common dynamicfactor that jointly drives the individual intensity components.We show by simulations that the proposed model allows for awide range of (cross-)autocorrelation structures in multivariatepoint processes. The model is estimated by simulated maximumlikelihood (SML) using the efficient importance sampling (EIS)technique. By modeling price intensities based on NYSE trading,we provide significant evidence for a joint latent factor andshow that its inclusion allows for an improved and more parsimoniousspecification of the multivariate intensity process.     

浅析路桥企业加强企业文化建设的意义

路桥企业的企业文化是其物质和精神文化的总和。优秀的路桥企业文化是知识经济的适时需要,它能有助于路桥企业的发展壮大、提高路桥企业的竞争力。可见,加强路桥企业文化建设的意义重大。本文中针对此话题首先谈到了路桥企业加强企业文化建设中存在的困难,继而浅析路桥企业加强企业文化建设的意义。以期给路桥企业的企业文化建设带来参考意见。     

新时期社区统战工作的理论与实践

社区统战工作是新时期城市化进程中提出的新问题。要弄清楚新时期社区统战工作的主体及统战对象、充分认识社区统战工作的重要性和必要性 ,坚持以“三个代表”重要思想为指导 ,采取行之有效的措施和对策 ,推动社区统战工作开展。     

Determination of derived importance of a tourism destination: A comparison of indirect methods

Two types of attribute importance, stated and derived, have been studied in marketing and tourism studies using Importance-Performance Analysis (IPA). Derived importance is thought to have an advantage over stated importance in reducing survey fatigue and social desirability biases, and thus is more predictable to an outcome variable. Derived importance is also used in a Relevance-Determinance Analysis to determine higher-impact core attributes or in an Importance Grid Analysis to explore the asymmetric relationship between attributes and overall satisfaction. Since derived importance is usually estimated through statistical methods, it is necessary to determine which method is the most appropriate. However, few studies have examined the appropriateness of indirect methods. To fill this research void, this paper judges the appropriateness of three statistical methods (i.e. multiple regression, partial correlation, and simple regression) based on data collected from Savannah, GA, using a new approach by which results of derived importance were compared against diagnostic attributes in the “keep up the good work” quadrant of IPA. Diagnostic attributes are attributes with higher stated importance and higher predictability of an outcome variable. Results show that urban forests and cultural heritage are such attributes, and simple regression is the best to infer attribute importance.     

对财务会计中重要性原则的探讨

财务会计原则中的重要性原则是属于西方财务会计的一条重要原则。对于重要性原则的正确认识和运用,能够使财务会计工作中核算费用大大降低,同时使财务会计工作数据信息更加准确,对于财务会计人员来讲是非常有利的一项原则。因此,论文就现如今财务会计性原则中的重要性原则作深入论述。     

Client Importance and Audit Quality at the Individual Audit Partner,Office, and Firm Levels

We investigate whether audit partner level data provides a more powerful measure than office or firm level measures of client importance. We find that the likelihood of issuing a going-concern opinion (any and first-time) increases, and the absolute value of discretionary accruals decreases, in relation to the proportion of audit fees to the total audit fees received by audit partners from all their clients. We also find that the likelihood of issuing a going-concern opinion (any and first-time) increases, and the absolute value of discretionary accruals decreases, in relation to the proportion of non-audit services fees from a client to total non-audit service fees, and the proportion of total audit and non-audit service fees from a client to total fees from all their clients at the office and firm levels. Our findings provide evidence to regulators, audit clients, and stakeholders that audit partners do not succumb to pressure from economically more important clients as audit quality has a positive association with client importance.     

BEYOND THE STARS

It is frequent to hear in economic seminars or read in academic papers that an effect is economically significant or economically important. Yet, the economic literature is vague on what economic importance means and how it should be measured. In this paper, I show that existing measures of economic importance are flawed and misused. I derive a new metric that measures, in percentage terms, the contribution of each explanatory variable to deviations in the dependent variable, ceteris paribus. As an illustration, the method is applied to study the determinants of migration and the determinants of fertility.     

Bank profitability in the Eurasian Economic Union: Do funding liquidity and systemic importance matter?

The post-crisis regulatory architecture targets greater banking stability by imposing additional capital and liquidity requirements. Profit persistence, however, remains an important factor for attaining this goal. Using annual data for 2008–2017, this study analyzes the relationship between funding stability, systemic importance, and the profitability of banks in the three founding states of the Eurasian Economic Union (EAEU): Russia, Kazakhstan, and Belarus. The results show a strong degree of stability in net interest margin (NIM) and a lack of persistence in return on assets (ROA). Compliance with the minimum level of the Net Stable Funding Ratio (NSFR) reduces both the funding liquidity risk and the NIM of EAEU banks. Moreover, systemically important banks in the region historically operate at a lower interest spread and less prudent NSFR, which implies a potentially greater adverse effect on their NIM. Bank-specific variables have various impacts depending on the measure of profitability. The results also highlight that greater market concentration protects the NIM and negatively impacts the ROA of EAEU banks. Finally, Western sanctions have a destabilizing effect on the NIM of EAEU banks, but not on systemically important banks.