湘中紫色土丘陵区建立优化农业生态模式的途径与效益——以湖南省衡南县谭子山镇为例

本文针对湘中紫色土丘岗地区的自然特点、生态现状,按照一定原则,提出了紫色土丘陵开发治理优化农业生态模式设计方案;并根据在这一地区的定位试验研究,论述和分析了建立这些模式的途径和效益。     

中外贸易摩擦

中国加入WTO后,中外贸易摩擦不断增多,面对这一现象要不仅分析其深层原因,更要理性看待,而且还要尽可能削弱贸易摩擦对我国经济的不良影响。     

广西城市经济分析与发展研究

城市经济在区域经济中已起到越来越重要的作用,但广西城市经济还比较落后。通过应用层次分析法(AHP)和人工神经网络法(ANN)对广西城市经济数据进行分析,提出了重点发展南宁、柳州、桂林、北海、梧州和百色等六大城市和形成湘桂、南昆和西江等三条发展带的观点,为广西区域经济发展提供了指导作用。     

基于调查分析的南岳衡山生态旅游市场发展对策

南岳衡山具有丰富的自然和人文旅游资源,素有"五岳独秀"、"中华寿岳"及"宗教圣地"的美誉,文章通过对其生态旅游客源市场所作抽样调查的数据进行统计分析,从生态旅游的角度出发,结合其开发现状,提出准确定位生态旅游市场、打造"寿岳"文化品牌、开发生态旅游精品线路、实行多方位营销渠道和手段、完善生态旅游基础设施和服务水平等发展对策,以实现南岳生态旅游的可持续发展。     

Social Networks Analysis in Accounting and Finance*

Social network analysis (SNA) examines whether interactions between individuals, teams, and organizations result in network structures and patterns that can explain important outcomes, including firm performance, management reporting behaviors, investor beliefs, and audit outcomes. This paper reviews the growing body of work on SNA in accounting and finance research, focusing on 162 articles published between 2000 and 2021, and offers a roadmap that may help move this literature forward. Our survey summarizes the elements of SNA, organizes this literature within a theoretical framework, and provides a thematic discussion of the context and contribution of the selected studies. We also discuss opportunities and challenges for future research. Finally, we include an empirical illustration of the key concepts and tools of SNA. We believe that SNA will continue to offer an interesting avenue for conducting high-impact and cross-disciplinary research in accounting and finance.     

煤化工产业专利信息检索与分析系统设计

建设一套技术先进、完整统一、安全可靠、高效快捷的专利信息库及分析系统,结合现代网络技术,及时、可靠、准确的采集和传输信息,形成完备、可靠的专利信息处理系统。系统采用模块化设计,从互联网上抓取专利信息,构建本地专利检索数据库,再对数据进行进一步的分类加工和整理,并对专利中包含的技术、经济、法律方面的信息进行定量和定性分析,为煤化工产业提供全面及时的专利信息和数据分析服务。     

A Knowledge Synthesis of Anti-Black Racism in Accounting Research*†

This structured literature review synthesizes studies that have investigated questions related to anti-Black racism—namely, the discrimination and marginalization of Black people—in the accountancy literature and identifies opportunities for future research. This study is part of a larger research project that reviewed 161 articles and identified four themes relevant to accounting research on discrimination in general: anti-Black racism, imperialism and postcolonialism, intersectionality, and diversity. Based on the 25 anti-Black racism articles reviewed, this paper finds four key subthemes: demand for accountancy services and racial discrimination in accountancy practice, the racialization of professional accounting qualifications, Black professionals in academia, and the supply-side fallacy. Furthermore, because studies at the intersection of anti-Black racism and accounting are limited, this study proposes future research directions that will advance knowledge on various topics related to anti-Black racism.     

Herbal Pharma Inc.: Conducting an Effective Group Audit*

As the relative weight of global economic activity continues to shift toward non-OECD countries (OECD 2018), audit firms are more likely to encounter clients with significant business operations in foreign jurisdictions. The associated need to engage and oversee local component auditors in these jurisdictions can lead to challenges arising from different business cultures and the resulting intra-audit miscommunications. Audit deficiencies related to these challenges have been detected by regulators (PCAOB 2011, 2010; CPAB 2012, 2015). Standard setters such as the IAASB and the Auditing and Assurance Standards Board (AASB) have responded by issuing an exposure draft proposing revisions to ISA 600 (IAASB 2020) and CAS 600 (AASB 2020) to strengthen the auditor's approach and provide enhanced guidance to practitioners. In light of this evolving area of assurance, this case was developed to deepen students' understanding of both group and component audits in an international context. The case takes the perspective of the group auditor and features an audit senior in a specialized role overseeing the component audit of a client's increasingly material Chinese subsidiary. Deficiencies in the prior year component audit, along with a change in the component auditor, further underlines the importance of robust risk analysis for the upcoming engagement.     

Sanders Foods: Planning for Success—An Instructional Case*

This case describes the second-generation importer Sanders Foods, which requires improved profitability. A new CFO has been hired to improve profits and thereby increase the market value of the firm for a possible future sale. The firm's strategy, although still completely valid, has not been carried out as intended. The board of directors has reaffirmed the firm's strategy. The CFO and CEO have developed a five-year plan to implement the strategy; the plan has been approved by the board. The task for the CFO is to develop a bottom-up budget for next year that accomplishes the first year of the plan. The operational improvements to achieve the existing strategy with the next year's budget will be demanding, which means it will likely need to be frequently updated with forecasts. Students will be tested on their knowledge and skills in implementing a committed budget, complete with a process for forecasts.     

导控型溢流阀调压弹簧的单调分析优化设计法

本文提出采用单调分析法作为导控型溢流阀调压弹簧优化设计的一种新方法,根据液压振动控制原理,建立了调压弹簧自振频率最大为目标函数的优化设计数学模型,并介绍其求解步骤,给出设计计算实例。