灰色多层次综合评判模型在建设项目监理评标中的应用

将层次分析法和灰色关联分析的方法有机地结合起来，建立灰色多层次综合评判模型，利用层次分析法计算影响施工监理评标的各个因素的权重，然后构造各项因素的比较数列和参考数列，计算各个投标方案的关联度，确定参与投标的监理公司的排序。     

On the Judgment Proof Problem

A party who causes harm to others and is found legally liable but cannot fully pay is said to be judgment proof. When the party who causes the harm is judgment proof, the incentives provided by the negligence and strict liability rules diverge. The payment probabilities implied by the two rules also differ. If the cost of care is non-monetary, as in Shavell's analysis, then the different probabilities generated by the two rules and the injurer's risk aversion combine to show that greater care is optimal under the negligence rule than the strict liability rule. If, however, the cost of care is monetary then the difference in probabilities generated by the two rules suffices to show greater care under the strict liability rule than under the negligence rule. The latter case holds for either a risk averse injurer or a corporate injurer.     

"重大疑虑事项"为审计判断证据的差异性研究——《中国注册会计师审计准则第1324号——持续经营》实施效果预测

2006年2月修订颁发的持续经营审计准则在取得重要修订成果的同时,完全保留了原准则中对持续经营审计判断的核心证据--影响持续经营假设的重大疑虑事项或情况--的界定.本文以2003年到2004年涉及持续经营问题而被出具非标准审计意见的所有A股上市公司为样本,研究了注册会计师依据影响持续经营假设的重大疑虑事项实施审计判断的差异情况.明确提出:新旧准则对重大疑虑事项界定的不确定性、对依据重大疑虑事项出具不同审计意见规范的或缺性是导致诸多审计判断差异的主要原因,新准则的实施效果可能仍不理想;持续经营审计准则自身不可克服的修订缺陷,应考虑从审计手段和方法的创新上寻找突破口,以提高新准则的实施效果.     

Health inspection reports as predictors of specific training needs

This study examined the impact of inspector and operation type on restaurant inspection scores and estimated the probability of each violation found by each inspector and operation type. General linear models and a logistic regression model were employed to analyze 1,067 regular routine inspection results. The results of this study showed that inspector and operation type significantly impacted inspection scores, explaining 28.07% of the variation in scores. A significant difference was found in the prediction of the probability of each violation found by inspector and operation type. The estimated probability of each violation being found by inspector during a specific inspection of operation ranged from 0% to 47.9%. The probability of each violation occurrence by inspector and operation type was considered as specific training needs for inspectors and restaurant managers. Possible implications are suggested for training programs for inspectors and restaurant managers to improve standardized results of inspection.     

关于新会计准则下会计职业判断的探讨

新会计准则下影响套计职业判断的因素主要有：会计法律、法规;不同利益主体;企业经营环境;财务会计报告的质量要求;会计人员的素质与动机。提高会计人员业务素质;坚持诚信原则和遵守职业道德;坚持独立原则、合理权衡相关性原则;加强会计人员职业道德建设;进一步完善会计监管体系是确保会计人员正确运用职业判断的重要途径。     

Professional Judgment and Departures from GAAP: “Judgment in Jeopardy” Revisited*/ JUGEMENT PROFESSIONNEL ET DÉROGATION AUX PCGR: LA PIERRE ANGULAIRE REVISITÉE

Prior to 2003, the CICA Handbook both required and allowed reporting entities to depart from generally accepted accounting principles if, in the professional judgment of the preparers and the auditors, compliance with GAAP would result in misleading financial statements. In 2003, the CICA Handbook was amended to remove these provisions. In this paper, the history of the amendment is discussed in light of Skinner's 1995 article “Judg‐ment in Jeopardy". I argue that while there is evidence of certain shortcomings in the exercise of professional judgment, remedies are available. Those remedies include (1) revisiting pre‐existing recommendations; (2) improving dialogue between standard‐setters, researchers, and practitioners; (3) increasing emphasis on accounting theory in professional accounting curricula; and (4) rigorously investigating and disciplining lapses in professional judgment. I suggest that we can rely on professional judgment, and that such reliance is both necessary and desirable. Admittedly, there will likely be few situations where compliance with GAAP would result in misleading financial statements and the discretion to depart from GAAP can lead to abuses that, at the very least, would hamper the comparability of financial statement information. However, the requirement to verify that the application of GAAP results in fair presentation is an important safeguard given the complexity of the financial reporting environment.     

The Effect of Organizational Culture and Ethical Orientation on Accountants' Ethical Judgments

This paper examines the relationship between organizational ethical culture in two large international CPA firms, auditors' personal values and the ethical orientation that those values dictate, and judgments in ethical dilemmas typical of those that accountants face. Using an experimental task consisting of multiple judgments designed to vary in "moral intensity" (Jones, 1991), and unique as well as tried-and-true approaches to variable measurements, this study examined the judgments of more than three hundred participants in our study. ANCOVA and path analysis results indicate that: (1) Ethical judgments in situations of high moral intensity are affected by personal values and by environmental variables, such as the professional code of conduct (direct and indirect effects) and previous ethics instruction (direct effect only). (2) Corporate ethical culture, and a relatively strong firm rules-orientation, affect auditors' idealism but not relativism, and therefore indirectly affect ethical judgments. Jones' (1991) moral intensity argument is supported: differences in the characteristics of specific judgment tasks apparently result in different decision processes.     

The Integrity Capacity Construct and Moral Progress in Business

The authors propose the integrity capacity construct with its four dimensions (process, judgment, development and system dimensions) as a framework for analyzing and resolving behavioral, moral and legal complexity in business ethics' issues at the individual and collective levels. They claim that moral progress in business comes about through the increase in stakeholders who regularly handle moral complexity by demonstrating process, judgment, developmental and system integrity capacity domestically and globally.     

区域投资环境综合评判及其应用研究

本文以模糊综合评判为依据,运用模糊数学中模糊统计的方法,通过综合考虑影响某事物的各个因素,建立模糊数学模型,并对区域投资环境设计了两级指标体系,对每类指标确定了权重,以期对区域的投资环境进行全面分析。本文对安徽省的区域投资环境进行了实证研究,检验了该模型的有效性。事实证明,该种方法简便、可靠性强,不仅对安徽省投资环境的改善有一定的现实指导意义,对其他地区投资环境的评价也有一定的参考价值。     

两种价值判断与改革目标选择--论新马克思经济学综合创新学派和新自由主义经济学派

从经济学中的价值判断入手,可将中国经济改革中的已形成的经济学派主要分为:新马克思经济学综合创新学派和新自由主义经济学派,由于它们有不同的价值观,从而对中国经济改革有不同的观点。中国的新自由主义经济学派秉承了西方新古典经济学传统,并在这种经济学价值判断指导下来思考、分析中国经济改革,从而进行相应的改革路径选择;而中国新马克思经济学综合创新学派则是基于马克思主义经济学的基本思想和理论逻辑,并在新的历史条件下进行综合创新和发展。它与中国新自由主义经济学派的最大区别在于:认为经济改革是通过社会主义制度的自我完善和发展来促进社会主义生产力发展,从而由社会主义的初级阶段过渡到更高阶段的社会主义。