Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager

The purpose of this paper is to understand the governance roles of internal auditors in public sector organizations. An analysis of 42 in-depth semi-structured interviews conducted with experienced internal auditors working in public administration in Quebec indicates that internal auditors perform two key roles: a protector role, further subdivided into two roles, protective shield and keeper of secrets, and a helper role, also subdivided into two roles, support of organizational performance and guide. The analysis also shows that internal auditors have developed a nuanced conception of independence defined as ‘grey independence’ in order to perform their roles. Internal auditors consider that their primary role is to serve the top manager and the organization and that they must prioritize the top manager at the expense of audit committee members. Therefore, this paper contributes to the literature on internal auditor independence. Overall, the findings suggest that internal auditing is not the governance watchdog expected by the regulatory bodies since this is not the role performed by internal auditors.     

《资产负债会计学》的对象及焦点问题探讨

在经济市场化、全球化的竞争环境变化下，本结合我国《企业会计制度》的颁布，实施，阐述了企业经济活动的整个过程都与市场有着密切地联系，分析了《资产负债会计学》的对象，指出了《资产负债会计学》有待进一步研究的内容。     

保障房体制核心概念初探

保障房发展不足的深层原因在于保障房体制不完善，加强对其的研究重要而紧迫。然而，学界和管理层对于保障房体制相关的一些核心概念还存在认知偏差与界定谬误，影响体制研究的科学性和政策实施的有效性。为此，急需明确界定相关核心概念，以提高保障房体制研究的精度、准度，促进实践层面的构建与完善，进而为形成新的住房发展格局开辟道路。     

几种中国农村居民食品消费需求模型的比较研究

本文选取6种需求系统模型,运用中国30个省份农民食品消费截面数据进行了比较研究,得到以下结论:以希克斯需求为理论依据的需求模型拟合优度优于以马歇尔需求为理论依据的需求模型;需求支出弹性及其标准差比较显示,QUAIDS模型的估计结果表现最优,而QES模型的表现最差;数据的秩检验结果显示,3秩模型更适合于研究中国农民食品消费,说明现有研究可进一步改善。因此农民对食物消费需求结构更趋于合理化,但较低的收入水平和较差的消费环境仍是制约农民食品消费结构升级的重要因素。     

论直管公有住房承租权能否继承

结合典型案例,运用法学、经济学与社会保障学等多学科原理,重点对直管公有住房承租权的法律属性进行了探析,奠定了直管公有住房承租权能否继承的理论基础,再分析制度背景、历史作用及制度悖论,最后展望了制度改革路径。     

推进主体功能区建设的财政政策思考

推进主体功能区建设,需要财政政策对区域经济发展中市场机制的失灵领域进行调节,引导资源要素向目标功能区合理流动,以促进目标功能区经济发展方式的转变。研究推进主体功能区建设的财政政策,要对其政策目标、政策工具、政策类型等政策体系进行分析,并提出与主体功能区的功能定位和发展要求相一致的政策思路和政策建议。     

新中国价格管理体制改革的历史回顾与前瞻

合理有效的价格管理体制是商品流通中的润滑剂,它有利于促进商品的生产、流通和消费。下文主要对新中国成立以来六十年的价格管理体制改革做一个历史回顾和对现阶段价格管理体制中存在的一些问题解决提出一些的建议与前瞻。     

如何避免Windows95／98系统出现非法操作提示

本就电脑使用中Windows95/98系统经常出现非法操作提示的主要原因从软件、硬件、人为因素三个方面进行了分析并给出了解决这一问题的对策。     

Construction and Application of Vegetables Intelligent Expert System based on the Internet of Things Technology

Taking the intelligent expert system of an agricultural company in internet of things in Beijing as an example,this paper discusses construction of a new generation of expert systems and its application.The paper describes the system structure of intelligent expert system and its 9 function modules.This system includes mainly three function modules as follows: the module of real-time environment display with function of showing the live video pictures and greenhouse environment parameters,the module of pest warning with function of warning pest outbreak probabilities,the module of vegetables mature degree with function of showing vegetables' mature degree number.The two main functions in the course of practical application are automatic alarm of system and management assistances.The article later makes a brief summary of the problems encountered by the expert system in the process of application and popularization.The paper last listed the cost reduction measures and the improvements to increase extension effect.     

Technological change and the governance of joint-stock enterprise in the early nineteenth century: The case of coastal shipping

Recent studies of the innovation process have viewed it as the outcome of organizational dynamics rather than as the product of technological developments exogenous to the governance of firms. We apply this approach to our examination of British coastal shipping companies during the early nineteenth century as they grappled with the problem of making a successful transition from sail to steam technology. Within the industry there were contrasting responses to this transition, but also common elements in the decision-making process. Before the 1840s, there remained a widespread assumption of shareholder involvement in this sector as in others. The evidence suggests that shipping company directors were generally able to determine resource-allocation decisions, but not without first taking into account governance relations.