内部审计风险的成因及防范

内部审计风险具有客观性、特殊性、隐蔽性、持久性和可控性特征,其形成原因包括主观原因与客观原因。要防范内部审计风险,需要从提高内审人员综合素质、更新内部审计技术和方法、提高内部审计机构独立性、改善微观环境和完善内部审计规章制度五个方面入手。     

从08年雪灾看钢结构设计应该注意的部分细节

文章总结08年雪灾下因次构件设计不足导致厂房破坏的的几处细节。     

Group-based forecasting?: A social psychological analysis

The potential of group (vs. individual) forecasting is analyzed from the perspective of the social psychology of groups. The social decision scheme theory (SDST) is summarized, and several simulations are presented to demonstrate the dependence of group aggregation accuracy upon factors such as group size, the accuracy and distribution of individual forecasts, and shared representations of the forecasting problem. Many advantages and disadvantages of group aggregation are identified and related to four generic methods of group aggregation (statistical aggregation, prediction markets, the Delphi method, and face-to-face discussion). A number of aspects of forecasting problems are identified which should govern whether or not group forecasting can be relied upon, and if so, what aggregation method should be used.     

我国上市公司独立董事监督机制有效性研究

针对我国上市公司内部监督机制存在的问题分析的独立董事监督机制现状以及失效的原因,并对独立董事监督机制有效性进行了研究,给出五个基本假设,采用我国上市公司的相关数据作为样本进行的实证研究,结果发现次级委员会设置是影响上市公司独立董事内部监督是否有效的因素,并且呈正相关。     

Non-price strategic behavior: the case of bank branches

We perform an empirical study of banks’ branching decisions as a strategic non-price variable in an oligopolistic setting. Using panel data of banks from Norway, we find clear evidence that banks act strategically in their branching decisions, taking into consideration the future response from rival banks. The analysis is applied to a unique data set which covers the entire banking sector during both pre- and post-banking crisis periods, where very different types of conduct are found in each of these periods both for banks and borrowers. Moreover, we find that a bank specific branch-network does not confer externality on other banks. As a result branch network affects only market shares but not market size.     

A dual description of the class of games with a population monotonic allocation scheme

A vector of balanced weights infers an inequality that games with a nonempty core obey. This paper gives a generalization of the notion ‘vector of balanced weights.’ Herewith, it provides necessary and sufficient conditions to determine whether a TU-game has a population monotonic allocation scheme or not. Furthermore, it shows that every four-person integer valued game with a population monotonic allocation scheme has an integer valued population monotonic allocation scheme and it gives an example of a seven-person integer valued game that has only noninteger valued population monotonic allocation schemes.     

Due Process Failure in Sector-neutral Accounting Standard-setting

This study of due process in New Zealand draws upon information concerning events from 1993 to 1996 that resulted in the revision of a newly approved financial reporting standard and the withdrawal of requirements for the disclosure of director remuneration. Traditional consultation processes preceding approval of the standard failed to provide the FRSB with an adequate signal of the opposition to come, indicating a failure of due process. Analysis of this case study suggests adoption of a single and sector-neutral Board in New Zealand was undertaken with a poor appreciation of how to manage effective due process in a 'sector-neutral' world.     

Relationship marketing and airline loyalty schemes

This article examines the emerging concept of relationship marketing in an accessible way through an explanation of airline loyalty schemes. It provides evidence that success from relationship marketing schemes is not easily achieved. This is because of the proliferation of loyalty schemes and the build up of rewards to be redeemed which has affected levels of profitability and effectiveness.     

Socially optimal monetary policy institutions

Research on the interaction between wage setters and central banks has shown that the classical dichotomy of monetary policy models in the tradition of Barro and Gordon [Journal of Political Economy 91 (1983) 589] does not hold if an inflation motive of wage setters is introduced. In this paper, the conditions for this result are re-examined under different assumptions concerning the exact timing of the strategic game, and the consequences for the socially optimal delegation rules and incentive contracts for central bankers are derived. It is shown that the relationship between central bank conservativeness and macroeconomic performance—and hence the design of optimal monetary policy institutions—is sensitive to the modelling choice. In particular, the case for an ultra-populist central banker is valid only under assumptions that appear to be quite unrealistic.     

Predicting technology adoption to improve research priority—setting

This paper presents an improved approach for predicting the speed and ceiling of technology adoption, which is a crucial information for research priority setting. In the models it is assumed that both the speed and ceiling of adoption depend on the perceived characteristics of technologies. Knowing the characteristics that have determined adoption in the past provides relevant information about the characteristics which will enable new technologies to be quickly and widely adopted in the future. Using a case study from Meru District in Kenya, it is shown that relative investment, relative risk and relative complexity significantly influenced the speed and ceiling of adoption of dairy technologies in the past. These empirical results are used to predict the speed and ceiling of adoption of potential new dairy technologies to be developed by the Dairy Cattle Research Programme (DCRP) of the Kenya Agricultural Research Institute (KARI). The approach is theoretically sound and based on empirical evidence. It clearly distinguishes promising technologies from less promising technologies and is transparent to participants in priority setting exercises. Allowing for the participation of all interest groups within the research system, the approach improves the quality of the assessment and hence the credibility of results.