审计责任与会计责任界定初探

审计责任与会计责任是两个容易混淆的概念。由于目前两种责任界定还不清楚，常常使人们误认为二者可以混同，导致针对注册会计师的审计诉讼案件越来越多。本文从二者的基本概念入手。分析了造成二者混同的原因，并提出了科学界定审计责任和会计责任的几点建议。     

Operational Research and the environment

The discipline of Operational Research (OR) is primarily concerned with improving the effectiveness and efficiency of decision processes. These processes take place everywhere in society: industry, banking, agriculture, government, politics. Frequent use of mathematical optimization models is typical of OR. Since the early '80s these models are increasingly packaged in a user-friendly way, as Decision Support Systems. In the following we will illustrate how OR can be used to describe and solve a number of environmental problems.     

我国内部控制规范建设历程及现实思考

本文从我国内部控制规范建设历程的回顾入手,总结出我国在内部控制规范建设方面的特点,进而结合我国的现实情况提出在借鉴国际先进经验,尽快完善内部控制规范体系的基础上进一步优化内部控制环境,推进内部控制规范的实施的建议。     

当前经济环境下的注册会计师诚信建设

在当前经济环境下,随着审计市场竞争的加剧,注册会计师行业遭遇到了严重的诚信危机。审计市场的逆向选择现象在一定范围内存在,起到了不良的示范效应。只有从外因与内因这两个方面入手,不断完善注册会计师行业的诚信环境以及加强从业人员自身的诚信意识,才能促进注册会计师行业得到更健康长远的发展。     

中国城市可持续发展的国际借鉴

随着世界各国城市发展不断地向前推进,然而把发展目标具体化为追求GNP的增长而忽略社会和环境方面的指标,导致城市的可持续发展面临社会和环境问题的尴尬。为此,本文从制定和执行可持续发展政策的角度,举例美国旧金山、加拿大柏林顿城市的可持续发展实施概况,从中探索城市可持续发展的一般规律,寻求中国城市最优化可持续发展模式。     

Gender-Based Vicarious Sensitivity to Disempowering Behavior in Organizations: Exploring an Expanded Concept of Hostile Working Environment

The purpose of this study was to explore evidence of gender-based vicarious sensitivity to disempowering behavior in organizations, expanding the concept of hostile working environment beyond the context of sexual harassment. Male and female graduate and undergraduate students viewed 10 video segments of Anita Hill's interview by U.S. senators during the October 1991 confirmation hearings of Supreme Court Justice Nominee, Clarence Thomas. Although no significant relationship was found between the personal attributes of age and ethnicity to perceptions of disempowering behavior, female participants reported seeing significantly more offensive behavior in the video segments than did male participants. The results are discussed in terms of greater female sensitivity to common forms of disempowering behavior in organizations, and having a disparate negative impact and systematically placing women at a disadvantage in today's workforce.     

高速公路建设生态环境影响评价指标体系研究

随着高速公路建设如火如荼的进行,总里程的不断增加,它对生态环境的影响与破坏愈来愈严重,所以有必要进行高速公路生态环境影响评价研究。文章通过对高速公路建设项目生态环境影响评价指标筛选原则、指标初选、指标体系确立的具体分析与研究,完成了高速公路建设项目生态环境影响评价指标体系的研究。     

我国质量成本审计的探讨

本文根据质量成本的定义，分析质量成本的评估方法和生产过程的质量成本控制方法，进而探讨质量成本审计。     

提高企业对外部环境适应能力的策略分析

企业的发展离不开外部环境,适者生存是企业发展的必然规律。因此,如何适应外部环境的变化并做出应有的响应,是企业发展过程中面临的重要课题,本文在提高企业对外部环境的适应能力方面进行了初步的探讨。     

[火用]经济学思想在供应链管理中的应用

在[火用]经济学分析的基础上,综合考虑环境因素对供应链系统的影响,引入了环境负效应因子的概念,并运用系统科学的广义子系统理论,对供应链系统中的各股[火用]流进行分析,建立了供应链广义子系统[火用]经济学模型.