我国行政紧急程序之立法完善

行政机关在应对突发紧急事件的过程中,所采取的行政处理方式有别于常规状态下的法律运作机制,这有利于及时有效恢复社会正常运行状态。但紧急情势下,行政权力的行使也表现出较大的优先性、强制性、紧急性,在缺乏有效约束机制的情况下,权力具有被恣意行使和滥用的可能,从而对公民合法权利产生威胁。我国有必要以行政程序立法的方式设定行政紧急程序有关内容,以实现紧急突发事件中公权力行使与公民权利保护之间的平衡。     

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.     

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.     

Illegal Recruitment Advertising: A Ten-Year Restrospect

Since 1964, Congress has enacted a broad range of civil rights legislation prohibiting discrimination in employment decisions. The most visible sign of an employer's personnel policies can be found in newspaper help wanted ads. The current researchers analyzed more than 40,000 help wanted ads from 12 newspapers from four geographic regions of the United States. This article reports the findings of this study of questionable/illegal advertisements by geographic region, industry group, and types of civil rights violation. Suggestions are offered to employers for developing legal advertising and recruitment practices.     

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。     

我国资本市场制度设计与制度建设研究

资本市场制度设计与建设必须符合合理性与合法性原则。为使制度合理，制度设计必须满足一定的前置条件和遵守包括效率原则等在内的基本原则。同时，制度建设是监管机构依法行政的具体过程，必须遵循程序正义原则，并依此取得制度的合法性。过去由于设计不讲究程序，制度建设总处于利益博弈的动态过程，制度体系不能达到均衡、缺乏稳定性，是市场周期性波动的根本原因。本文认为，未来我国资本市场制度设计与建设应满足三个基本前提，一是科学界定市场自主行为与行政监管的边界，二是公正合理对待所有市场参与者，三是制度设计过程程序化，     

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.     

变量编程在数控加工中的应用

当前,我国的数控机床系统仍然以中、低档为主,内存容量较小,如何使加工程序变得简洁、灵活,对于加工规则的曲面来说．具有十分重要的现实意义。文章通过介绍FANUC-01和SIEMENS-802D两种数控系统在数控车、铣削加工中变量编程的实例．希望能为从事数控加工与编程的人员提供一些借鉴。