示范性实践教学基地先进经验及成果分析

教学实习基地是学生开展实践教学的重要场所,基地建设直接关系到实践教学质量,对培养高素质人才的探索精神、实践能力和创新能力有着十分重要的作用。本文在论述省外实习基地在专业培养中重要作用的基础上,总结海南师范大学体育学院省外基地建设经验及成果,并对省外实习基地建设过程中存在的不利因素进行分析。     

Financial crisis,GDP variation and earnings management in Europe

The purpose of this study is to examine the consequences of the financial crisis on the European companies’ in conjunction with earnings management practice. It focuses on financially distressed companies that audited by a big 4 auditor during recession years. The study makes use of discretionary accruals as a proxy for earnings management and studies the influence of big 4 auditor, in order to shed more light on possible causes for shifting earnings. The findings of the study provide evidence that financially distressed companies that audited by a big 4 auditor exhibit lower discretionary accruals. The results reveal that Greek and Spanish companies reduce earnings management manipulation during recession. In contrast, Portuguese, Irish and Italian companies show mixed results. They tend to reduce earnings management practices, but there are reasons that influence managers’ behavior to increase earnings management. The findings of this study can be useful for both investors and standard setting authorities.     

Visitors’ learning for environmental sustainability: Testing short- and long-term impacts of wildlife tourism experiences using structural equation modelling

Wildlife tourism experiences have the potential to positively impact tourists’ awareness, appreciation and actions in relation to the specific wildlife they encounter and the environment in general. This paper investigates the extent of such impact across multiple sites, and uses Structural Equation Modelling to identify factors that best predict positive long-term learning and environmental behaviour change outcomes. Three sets of variables were measured – visitors’ entering attributes (including pre-visit environmental orientation and motivation for the visit), salient aspects of the experience, and short- and long-term learning and environmental behaviour change outcomes. Although attributes such as pre-visit commitment and motivation to learn were among the best predictors of the long-term impact of the experience, there was evidence that aspects of the experience were also important. In particular, reflective engagement which involved cognitive and affective processing of the experience was found to be associated with short- and long-term environmental learning outcomes. The implications for wildlife tourism managers are discussed.     

Nature-based recreation associated with connectedness to nature and leisure satisfaction among students in Brazil

ABSTRACT

There is growing evidence that nature-based recreation (NBR) during childhood promotes connectedness to nature, which in turn fuels NBR during adulthood. In addition to providing a number of health benefits, NBR participation may enhance leisure satisfaction, an important predictor of happiness and life satisfaction. In this exploratory study, we tested these hypothesised links using a path model with a cross-sectional sample of 224 Brazilian college students, where NBR participation during childhood increases connectedness to nature and NBR participation during adulthood, which in turn promotes leisure satisfaction. The model fit the data well χ² (2) = 1.924, χ²/df = 0.962 (N = 220, p = .38), CFI = 1.00, AGFI = .978, GFI = .996, and RMSEA = .00, with results showing an indirect positive link between NBR during childhood and leisure satisfaction, and a direct link between NBR during adulthood and leisure satisfaction. The indirect effect of connectedness to nature on leisure satisfaction was also significant: NBR during childhood fostered connectedness to nature, which motivated NBR during adulthood and higher levels of leisure satisfaction. Leisure practitioners can improve people’s leisure satisfaction by promoting engagement in NBR activities across life stages and emphasising connection to nature.     

Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings

This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management.     

现代城市环境治理:美、德、日等国案例分析

美、德、日等发达国家在城市环境治理过程中,对空气污染、水污染、废弃物污染、噪声污染等采取了行政、经济、立法、技术与教育等措施,有效地控制了主要污染的肆意蔓延,从根本上改善了环境质量。发达国家城市环境治理的经验主要有：完善环境保护法律制度,保证治理措施的有效实施;健全环境管理体系,强化环境行政管理;注意推动自愿性行动来保护环境,积极推动公众参与环境治理;运用经济手段,制定激励奖惩措施,提高环境治理的效率;合理划分环境治理权限,建立权威性的管理机构;大量发展环境教育,通过民众环境保护意识,形成民族心理。这些经验及其教训留给人们诸多启示,值得中国学习与借鉴。     

基于上市公司虚假财务报告治理的独立审计行为优化研究

独立审计人员的行为错位与虚假财务报告的产生存在一定的内在联系。从独立审计行为优化的视角研究虚假财务报告的治理,不仅是提升独立审计执业水平的客观要求,也为虚假财务报告的治理提供了一种全新的思路。通过对上市公司虚假财务报告治理的研究,确立了独立审计在中国上市公司虚假财务报告治理机制中的科学定位,构建了基于上市公司虚假财务报告治理的独立审计行为优化方案设计,提出了优化独立审计行为的对策实施体系。     

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。     

公司治理对上市公司审计师变更影响的实证分析

对审计师变更原因以及公司治理对审计师变更影响的国内外研究文献进行了梳理。以我国沪深A股上市公司为研究样本,综合运用统计检验和Logistic分析方法,实证检验了公司治理评价体系的6个维度、15个指标对上市公司审计师变更的影响。结果表明:公司治理对审计师变更的影响显著;其中,第一大股东持股比例、独立董事比例、董事会会议次数与审计师变更显著负相关,是否发生诉讼仲裁事项、信息披露是否充分与审计师变更显著正相关。