打破影响审计独立性的“黑箱模式”

伴随着雷曼"回购105"事件的发生,审计质量又一次成为社会各界关注的焦点,而如何保持社会审计的灵魂—审计独立性,也引发了一场激烈的讨论。本文通过对审计三方关系的论述,尤其是对第一、第二方关系的讨论,综合分析3种主流的关于保持审计独立性的方案,进而对我国社会审计独立性的缺失提出一些思考。     

Product systems marketing

Today more industrial companies are turning to the marketing of systems to satisfy the more extended and complex needs of their customers. Yet there is little knowledge available to guide them in evaluating the merits of adopting the systems marketing approach. This article presents a marketing analysis of the systems strategy and its implications for potential adopters.     

A quantitative model for the evaluation of technological alternatives

This paper presents a quantitative model that may be of use to the national development planners, investment funding authorities, and entrepreneurs, who are confronted with the problems of choosing the appropriate technology among many available alternatives. The model provides a systematic and analyst-independent methodology for the multicriterion technology selection process, which requires consideration of socioeconomic as well as technological factors. The procedure is mathematically straightforward and has the capability of integrating both objective and subjective aspects of the evaluation process, resulting in a unified technology measure as a guide for decision making. A case study is presented to illustrate the applicability and workability of the development model.     

多哈回合谈判中的农业补贴问题分析

多哈回合农业谈判将在2004年7月达成的<框架协议>下对农业补贴政策进行具体的磋商.与乌拉圭回合<农业协议>相比.<框架协议>中对农业补贴政毓进行了调整:对具有贸易扭曲作用的农业补贴政策提出了新的削减方式,对"蓝箱"政策进行了改革,对"绿箱"政策进行审议和澄清.框架协议中的农业补贴政策改革对新一轮农业谈判具有重要的指导作用,对WTO各成员国的影响也有所不同.     

国内外绿箱政策的比较分析与启示

本文选取美国、欧盟为发达国家代表,韩国为新兴工业化国家代表,印度为发展中国家代表,依托大量的数据,分析了各国运用绿箱政策的情况及特点,并通过上述国家与中国在绿箱政策使用方面的比较,得出相关的启示和借鉴。     

Salesforce entertainment activities

Sales managers need guidelines for controlling the entertainment costs incurred by their sales personnel. Because of the difficulty in measuring the payoff associated with particular entertainment costs, the decision of whether to spend or not to spend is, of necessity, somewhat subjective. One guide is to compare entertainment activities among different salesforces. A survey of over 1300 salespeople employed in a wide variety of jobs in a large number of industries revealed the extent of entertainment efforts in five areas: taking clients out for lunch, for an evening meal, for a drink, for leisure activities, and parties for clients.     

A theoretical model of medical malpractice and the quality of care

The role of care to the physician is two-fold. First, it is an income-generating part of the phydician's service; second, it is a form of self-protection against medical-malpractice litigation. The availability of medical-malpractice insurance lessens the role of care as a form of self-protection. This paper considers the relationship between practicing with care and purchasing malpractice insurance. Given tort-law modifications that increase the propensity to litigate, it is shown that, contrary to the purpose of these legal changes, a possible physician response is to substitute insurance for care, yielding a lower care level. Effects of physician risk aversion are also examined.     

An Empirical Comparison of Sales Forecasting Models

There has been a veritable industry of forecasting models in recent decades, spurred partly by planners' search for certainty and partly by the data crunching capabilities of computers. In this article, Sanjay-kumar Rao tests two families of models on some common data sets to see how they compare. He examines how well the models fit the data and how reliable they are as forecasting tools.     

Industrial publicity: One of the best promotional tools

One of the most frequently forgotten and misunderstood promotional tools in industrial marketing is publicity. Yet most surveys rank editorial material in trade journals as one of the most important sources of information used by industrial customers in making buying decisions and evaluating products. This article discusses how industrial marketers can use publicity as an effective promotional tool, with emphasis on its major advantages, namely, high credibility and low cost per contact.     

从计划和市场的替代关系看资产重组

对国有经济的布局进行大调整是当前国有企业改革的首要任务。本文从计划和市场的替代关系这一独特视角,分析了国资重组的原因及国企范围。