云计算环境下的审计业务模式变革研究简

云计算环境下的审计业务模式是未来审计信息化发展的必然趋势。在归纳了IT环境下审计业务模式演变并从IT和审计两个角度诠释“云审计”及其国内外研究应用现状的基础上,以审计业务流程为主线,从云服务与审计结合的技术场景、云计算环境下的审计业务流程实现步骤以及云计算应用所引起的审计业务风险变化三个方面出发,分析云计算环境下的审计业务模式变革,为掌握云计算应用所带来的审计业务流程变革、迎接云审计时代的到来提供理论基础。     

生产性服务业发展途径、动力与限制因素：基于制造业出口的引致需求视角分析

发展生产性服务业已经成为经济转型的重点话题,引致需求的角度能够提供一个深入了解生产性服务业发展规律的准确视角。从经验分析出发,运用投入产出模型与多层线性模型,得到以下结论：制造业发展高度不够所导致高品质有效需求不足,是生产性服务业发展缓慢的主要原因;目前制造业投资仍是生产性服务需求扩大的主要动力,但出口作用的潜力较大;从异质性角度出发,不同制造业类型对生产性服务业发展的拉动作用存在差异,我国目前的制造业结构不利于生产性服务业进一步发展。     

财务报告舞弊行政处罚与可感知审计质量

以2001年至2008年间非金融类、非外资类正常交易A股公司为研究样本,考察财务报告舞弊行政处罚是否传递了可感知审计质量信息,实证研究结果表明：投资者总体上并不认可财务报告舞弊行政处罚传递了可感知审计质量信息,仅当投资者观察到反映坏消息的审计意见（如审计师出具非标审计意见、审计意见未改善等）和反映审计师声誉信息（如审计师受到行政处罚）的情况下,投资者才认为财务报告舞弊行政处罚传递了可感知审计质量信息。     

产业合作机制、模式创新视角下的浙台生产性服务业合作研究

新兴服务业尤其是生产性服务业已成为步入工业化发展中后期的浙江省优化产业结构的战略重点和经济转型升级的引擎,也是推动浙台产业合作机制与模式创新的重要切入点。浙江应抓住ECFA为两岸开展生产性服务业合作提供的良好契机,推进双方产业合作机制与模式创新,推动浙台经济合作模式从功能性向制度性转变,确立推进双方生产性服务业合作的策...     

Valuation of ecosystem services provided by irrigated rice agriculture in Thailand: a choice experiment considering attribute nonattendance

This research investigates how the public of a middle‐income country, Thailand, values ecosystem services associated with irrigated rice agriculture using a choice experiment. The results show a significant willingness to pay for services such as drought mitigation, water quality and the environment and maintenance of rural lifestyles and rice landscapes. The iterative procedure developed to fully analyze the incidence of attribute nonattendance (ANA) improved the model fit when compared with a multinomial logit model or an ANA model with potentially only one attribute ignored at a time (ANA‐1). Moreover, the inferred probability of the class of respondents having attended all attributes was 45%, compared to 9% with ANA‐1 model. However, it also suggests that 55% of the respondents made their choices by considering only two of the five attributes. Finally, this research also suggests that failing to consider ANA does not change the public ranking of scenarios contrasted by the services they would provide but would overestimate the WTP for these scenarios.     

Integrating local ecological services into intergovernmental fiscal transfers: The case of the ecological ICMS in Brazil

Local conservation efforts are often related to benefits at higher governmental levels. On the one hand, these efforts are strongly connected to local land-use decisions. On the other hand, activities such as sustainable water management or biodiversity conservation are associated with regional, national or even global public goods. Therefore, spatial externalities or spillovers exist, which—if not adequately compensated for—lead to an underprovision of the public goods and services concerned. This article investigates intergovernmental fiscal transfers as an innovative instrument for compensating local jurisdictions for the ecological goods and services they provide across local boundaries. From a public finance perspective, fiscal transfers are a suitable instrument for internalising spatial externalities. However, most federal states use this instrument predominantly for social and economic public sector functions rather than for ecological ones. This article investigates the case of the ecological “ICMS” that was first introduced by a few states in Brazil during the 1990s. Part of the revenue from this value-added tax is redistributed to the local level on the basis of ecological indicators. In this way, the state level uses fiscal transfers to compensate municipalities for the existence of protected areas and other ecological services provided within their territories. The Brazilian experience illustrates that such fiscal transfers can represent both a compensation for land-use restrictions and an incentive to value and engage in more conservation activities at the local level.     

Determinants of dining satisfaction and post-dining behavioral intentions

The purpose of this research is to empirically investigate the determinants and consequences of dining satisfaction with restaurant services. A total of 338 undergraduate business students participated in this research. Results reveal that there exist three sources of customers’ satisfaction with restaurant services: positive emotions, perceived service quality and negative emotions. Positive emotions have more impact on customers’ satisfaction than negative emotions. In addition, emotions mediate the impact of perceived service quality on dining satisfaction. Finally, satisfaction has a significant impact on recommendation, customer loyalty and willingness to pay more.     

我国服务业发展水平评价及对其出口竞争力影响研究

在构建"产业发展水平评价"理论模型的基础上,本文从产业的竞争能力、创新能力和载体支撑能力"三力"视角设计了我国服务业发展水平的评价指标体系,实证我国服务业整体发展水平和"三力"的非均衡程度。借助"出口技术含量指数"计量我国服务贸易出口竞争力。之后,分别从整体和"三力"及部门视角实证检验两者关系。研究显示:(1)我国服务业发展水平、服务贸易出口竞争力均呈现逐年提升的发展趋势,但近年来增长幅度有所下降;(2)整体而言,我国服务业发展与服务贸易出口竞争力提升存在长期的均衡关系,前者是后者的格兰杰原因;(3)服务业"三力"中的"创新能力"对其出口竞争力的贡献度最小,这与我国服务业创新能力不强且科技成果转化成生产力效率不佳有关;不同的服务部门对服务贸易出口竞争力的影响程度存在着差异性,现代服务业相对传统服务业对服务贸易出口竞争力的作用更为明显。文章最后根据研究结论提出促进我国服务业发展和提升服务贸易出口竞争力的对策。     

Localization and Customer Retention for Franchise Service Systems

This is one of the first studies to explore customer retention in reference to the franchisee–customer relationship. A subsequent objective was to examine localization and standardization from a franchise unit and system-level perspective. Data was collected using a self-administered survey based on customers of pet grooming services in Australia. Findings suggest that the addition of a customer retention perspective reveals a greater depth to the franchisee–customer relationship. Importantly, this implies that there are additional factors likely to influence franchisee–customer retention within franchise outlets. We suggest that individual franchise units, in cooperation with local customers, should co-create local marketing initiatives.     

Payments for environmental services to promote “climate‐smart agriculture”? Potential and challenges

Payments for environmental services (PES) have gained wide popularity as approaches to promote environmentally friendly land use or agricultural production practices. Yet academics have also voiced concerns against seeing PES as a panacea. This article discusses whether PES is an appropriate and promising approach to promote so‐called “climate‐smart agriculture” (CSA) practices, which we define as agricultural production practices that contribute to CO₂ emission reductions and/or removals and provide benefits to farmers via increased productivity and profits and reduced vulnerability to climate change. PES appears most promising for the promotion of CSA practices in small‐scale farming contexts with low incomes. Effective design, however, requires solid estimates of cost and benefit flows from CSA adoption over time, accounting for differences in socioeconomic and ecological conditions, and addressing the risk of leakage. Funding for such PES will likely have to come from public sources, and seems most promising where synergies with other objectives such as agricultural development, food security, and climate adaptation or other environmental services exist. The potential of alternative approaches for CSA support such as taxation with rebates for CSA practices, CSA‐related investment support such as microcredits, and hybrid approaches such as conditional microcredit should be further investigated.