The Relationship Among Ethical Climate,Job Satisfaction,Organizational Commitment,and External Auditor＇s Turnover Intention

This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The questionnaire is sent to a sample of external auditors from Malaysian Big Four （Klynveld Peat Marwick Goerdeler （KPMG）, Ernst and Young, Deloitte KassimChan, and PricewaterhouseCoopers （PwC）） main offices. There are 167 useable responses. The regression results have provided evidence that ethical climate is directly, significantly, and positively associated with job satisfaction. In contrast, ethical climate appeared not to be directly related with external auditor＇s turnover intention. Both job satisfaction and organizational commitment were identified as significant predictors in explaining turnover intention, since they had a significant and negative effect on external auditor＇s turnover intention. This study also implied that job satisfaction had a significant effect on organizational commitment. Furthermore, the findings revealed that organizational commitment partially mediated the relationship between job satisfaction and turnover intention. The results extend the literature on external auditor＇s turnover intention and provide insights for human resource management in accurately assessing employee＇s turnover intention in order to improve retention and reduce actual turnover particularly in audit firms.     

江苏:6月农副产品批发价格指数继续下跌

<正>6月份,主要受气候因素的影响,江苏凌家塘农副产品批发价格指数环比、同比分别下跌10.13%、0.39%。具体运行情况如下:指数运行特点1.环比持续下跌。从月环比指数来看,6月份江苏凌家塘农副产品批发价格指数为89.84,今年以来已经连续4个月持续下跌,且比5月份跌幅扩大了0.27个百分点。     

浅析高校低碳生活现状及对策研究

<正>当前,全球气候变暖已是一个不争的事实,世界各国都非常关注环境、气候、资源等与人民生活息息相关的问题。2011年,在国家节能政策宣讲会上,国务院机关事务管理局公共节能司副司长李兆宇指出:高校作为能源消耗大户,应大力推进节能减排工作。高校应顺应经济发展的变化,从点滴做起,节约一滴水,节约一度电,节约一张纸,倡导低碳生活。显然高校应肩负起建设低碳校园的重要责任。     

宁波发展低碳经济的设想

随着来自化石燃料的碳排放量的不断增多，全球气候变暖、海平面上升、自然灾害频率大幅增加等问题已经严重威胁到人类的牛存环境。闷目前已经探明的原油储量仅够使用50年，天然气储量仅够使用58年，气候和能源危机日益临近，发展低碳经济迫在眉睫。     

蓝色版图中的西海岸

西海岸，作为青岛发展蓝色经济的重要平台，已经被纳入到大青岛的规划发展体系中。得天独犀的山海美景加上宜人舒适的自然气候．政府层面上的宏观规划和一桥一隧、滨海大道等交通优势使得西海岸板块越来越适合人居。西海岸板块能否成为“宜居青岛”的下一站？地产下午茶特邀业内专家激辩房地产，关注西海岸。     

低碳经济：“两型”社会建设的突破口

近年世界气候灾害性变暖引发的众多社会问题，使可持续发展问题再次受到各国的高度重视，旨在应对全球气候变暖的低碳经济发展模式正获得国际社会的共识，成为一股新的世界潮流。如何正确认识和处理低碳经济与我国正在开展的“两型”社会建设的关系及其内在机理问题，成为当前国内具有重大理论价值和实践意义的热点问题。     

Countermeasures of adaptation to climate change： establishment and application for implementation matrix

In the conceptual framework of adaptation policy assessment to climate change, adaptation measures can be categorized as two groups：facilitation and implementation. Facilitation measures refers to activities that enhance adaptive capacity, while implementation refers to activities that actually avoid adverse climate impacts on a system by reducing its exposure or sensitivity to climatic hazards, or by moderating relevant non-climatic factors. This paper aims to establish a matrix of implementation measures of adaptation to climate change, through four different ways how adaptation can influencc the relevant elements of climate change. reducing the exposure, reducing the sensitivity, alleviating the adverse impacts and reducing the negative non-climatic factors, and then further discuss the particular implementation measures of adaptation to climate change, through application studies on the selected sub-systems, intend to organize the disordered implementation measures in existent, and put forward some new measures under the guidance of this matrix, which could enrich and promote the system and content of implementation measures of adaptation.     

施硼可降低板栗空苞率

板栗“空苞”问题一直困扰着板栗的生产和发展，对板栗的经济产量影响很大。目前，除采用板栗花期人工辅助授粉的方法外，还有一种确实有效的方法，即施用硼肥。现将施硼技术介绍如下： （一）硼肥的种类及施硼方式 常用硼肥有硼砂，含硼１０．８％，溶于温水；硼酸，含硼１６．８％，白色结晶，溶于水。 土壤施硼采用环状沟或放射沟施肥，其沟深应为２０～８０厘米。如遇雨天或结合灌水施硼，可不用挖施肥沟，而采用块状浅施。由于土壤施硼的有效期长达２～３年，当年的效果并不十分显著。因此，要与叶面喷施结合起来。叶面喷施的浓度硼砂…     

北美的红宝石-蔓越莓

蔓越莓,又称蔓越橘、小红莓,属杜鹃花科越橘属,它生长在常绿矮藤灌木上,花粉红色,总状花序,果实小而圆,是表皮富有弹性的鲜红果子。蔓越莓生长在凉爽地带酸性泥炭土壤中,需要特殊的环境及气候条件栽培,全球的蔓越莓产区不到4万英亩,主要盛产于美国