International trade and the relative dispersion of industrial wages and production techniques in 14 OECD countries, 1970–1985

The Factor Price Equalization theorem implies that freer trade would narrow the gap in returns to similar productive factors across countries over time. To determine the empirical relevance of this implication, data for 11 industries in 14 countries over the period 1970–1985 are investigated. Moreover, the paper examines the data for seven industries in the nontrade sector. Regression analyses suggest that the industry-level wages across countries are significantly influenced by the relative dispersion of production techniques at the industry level and, to a lesser extent, by international trade. The estimation of a wage model indicates that the diffusion of technology may have also played a role in the apparent convergence of wages. The findings of this paper suggest that FPE is capable of explaining the cross-country variation in returns to productive factors.     

计算机辅助审计技术在银行内部审计中的应用

随着计算机技术的迅猛发展和广泛应用,现代内部审计需要有与之相适应的技术手段。信息技术对内部审计师来说曾经是“能懂最好”,现在则已成为其基本要求。计算机辅助审计技术是一个受审计人员控制的专用计算机程序,可用于测试或分析计算机文档中的数据,其使用目的是为了更好地实现审计目标。本文阐述了计算机辅助审计技术产生的背景、定义和功能,重点分析了其在银行内部审计非现场及现场审计中的应用和效果,探讨了使审计人员熟练掌握该技术的途径。     

The Use of Management Accounting Techniques by Small and Medium‐Sized Enterprises: A Field Study of Canadian and Australian Practice

Small and medium‐sized enterprises (SMEs) represent a large and important part of developed economies. However, little is known about the extent to which SMEs use contemporary management accounting (MA) techniques such as costing systems, budgets, responsibility center reporting, and analysis for decision making. To address this gap in the literature, we conducted in‐depth field interviews at 22 SMEs to: (1) determine the extent to which common MA techniques and tools are being used by SMEs; and (2) explore the underlying reasons why specific MA techniques are not being used. We find that of the 19 common MA techniques covered in our interviews, a very small number are moderately or highly used by our respondent companies. Moreover, we find that manufacturing companies in our study are more likely to use a broader set of techniques such as costing systems, operating budgets, and variance analysis and that smaller, early‐stage SMEs are the lightest users of MA tools overall. We identify three main factors affecting the adoption and use of MA techniques: (1) the perceived decision‐usefulness of the technique; (2) the complexity of the SMEs’ operating environment; and (3) the age of the SME. We discuss the contributions of our study and its potential implications for MA educators, developers of professional education programs, designers of SME control systems, and textbook authors.     

浅谈民事调解技巧

民事案件在法院受理的案件中非常普通,极为常见。而法律要求,法官进行调解是法院审理的必经程序。当事人实事求是叙述事情发生的始末是查明案情的关键。因此。法官必须要有耐心,以文明、热情的服务,温暖、知心的话语,缓解当事人紧张、急躁的情绪,使当事人把法官当做自己的知心人,从而逐步去伪存真,还原事情的真相。其次,法官要认真分析当事人提交的现有证据,指导当事人向法庭提交支持其观点的证据和申请,使当事人认识到:要想打赢官司必须靠证据。消除当事人在法律上的误区和对法官的误解,以便调解的顺利进行。     

地下室后浇带施工技术初探

文章以柳州市鱼峰地下停车场工程施工为例,介绍了地下停车场大体积混凝土后浇带的施工过程,并对施工过程中碰到的一些技术问题及采取的技术措施进行了探讨,供类似工程借鉴和交流。     

食品检测中生物技术的有效运用

在食品科学技术发展与对外贸易不断扩大的背景下,食品检测与分析工作在保证食品安全中的地位越来越高。面对日渐严苛的食品检测要求,以生物技术取代传统分析方法是一种趋势,比如DNA探针技术、PCR技术和免疫学技术等。     

人工挖孔桩施工安全技术控制探析

文章结合工程实际,阐述人工挖孔桩施工过程中采取的一系列有效的安全技术措施,并结合工程具体环境采取相应施工技术解决对策,达到了预期目的,确保了工程的质量和安全。     

中国女足与世界女足强队防守技战术分析研究

运用录像分析与统计方法,通过对第五届女足世界杯赛中中国女足与世界强队防守技战术能力的比较,发现中国国家女足在防守技术、战术及心理等的各项指标上与世界强队有一定的差距,引起中国女足在防守技战术方面的重视,为提高中国女足在比赛中的作战能力提供理论依据。     

英语中几种常见的否定转移及其翻译

否定转移是英语句法特有的表达习惯。本文讨论了英语中九种常见的否定转移及英文汉泽的方法。     

Measurement and Management Issues in Customer Satisfaction Research: Review,Critique and Research Agenda: Part Two

Abstract

A two-part article was designed to review the main areas of agreement and disagreement in the debate over customer satisfaction and its measurement. The preceding article presented a synthesis of views in regard to the definition of customer satisfaction; the similarity, difference, and causality between customer satisfaction and service quality; and the use of the Expectancy-Disconfirmation Paradigm in the measurement of customer satisfaction. This second article undertakes a critical review of the debates relating to the reliability and validity of the Performance alone and the Weighted Importance-Performance models in assessing customer satisfaction. Further discussions pertaining to culture-satisfaction relationship, who should determine satisfaction (the researcher or the customer) and whether the measurement of customer satisfaction is an end in itself are presented. Finally, possible barriers that exist in the way of developing and implementing effective satisfaction improvement programmes are reviewed, and suggestions for future research are provided.