中美跨境审计监管僵局的形成、内在矛盾与可能的合作模式

美国政府坚持"长臂管辖"原则,要求对为美国上市公司提供审计服务的中国会计师事务所进行审查;而中国政府则坚持"完全信任"原则,拒绝让渡管辖权。从2010年浑水公司做空"中概股"导致"中概股"危机,到2014年SEC暂停"四大"中国分所的在美审计资格,中美跨境审计监管逐渐陷入僵局。通过分析发现,中美两国在法律制度、主权原则及合作需求等方面所存在的内在矛盾,是监管合作陷入僵局的本质原因。相应的建议包括:为美国监管机构设立有效的审计底稿调取通道;加快审计监管改革,争取获得美方的互信委托监管认可;对我国企业的海外上市,在降低上市门槛的同时加强监管。     

从文献计量分析看2008-2014年大数据研究

大数据作为一个近几年新兴的研究领域,2008年以后在全球范围内得到快速地发展和广泛地应用。以美国科学引文索引数据库SCI收录的2008—2014年间的1171篇大数据论文为研究对象,对这些论文的产出规模、影响力、国家及机构分布、作者合著情况等方面进行了计量分析和可视化展示,并从关键词入手对大数据领域发展趋势作出预测。     

科技论文中数学计算公式编辑的方法和技巧

根据作者的实践经验介绍了windows95,windowsnt下使用的文字处理软件word7．0在对一类特殊对象──复杂数学计算公式进行编辑时所使用的方法和实用技巧。     

培养高技能人才之我见

高技能人才是指拥有先进技术、能创新和做贡献的人。由于种种原因，目前中国严重缺乏。中央对人才工程中高度重视，但各方面贯彻落实不够到位。必须更新观念、制定配套措施，加大投入，完善职业教育培训体系，建立“培、用、荐、引”机制，促进高技能人才快速增长。     

Intelligent Systems in Accounting,Finance and Management: ISI journal and proceeding citations,and research issues from most‐cited papers

This paper analyses the citations from Intelligent Systems in Accounting, Finance and Management that have occurred in ISI's Web of Knowledge in February 2010. I found roughly 1000 citations to the journal under 10 different journal name abbreviations, with roughly 25% of the citations occurring during 2008–2009, associated with 27 of the more frequently cited papers. Using that citation data, the H‐index and the 40 (42 with ties) most‐cited papers are presented. I found that ISI's new proceedings data appear to have a different citation pattern than ISI's journal citation data, resulting in citations to more sources, but fewer citations per source. I also examine the research methodologies and applications of the most‐cited papers in an attempt to determine what areas have been cited most and where there are potential gaps in the research. Copyright © 2010 John Wiley & Sons, Ltd.     

Highly Valued Equity and Discretionary Accruals

Abstract:  Overvalued equity provides a strong incentive for managers to report earnings that do not disappoint the market (  Jensen, 2005 ). We find that this can be extended to highly valued equity more generally. In the year following the classification as highly valued and compared to firms with less extreme valuations, highly valued firms have significantly higher discretionary accruals and exhibit a more pronounced positive association between discretionary accruals and proxies for the likelihood of failing to meet earnings targets. These findings are consistent with the use of discretionary accruals to manage earnings in support of extreme valuation. Because highly valued equity will likely result in CEOs with valuable stock and stock option portfolios, we test whether and show that the overvalued equity incentive is incremental to a CEO's equity portfolio incentive. One implication is that directors and audit committees should be especially on guard for possible earnings management when a firm has extremely high valuation multiples and when the CEO has a lot of equity at risk.     

The new economy as a gateway to leisure travelling: experiences of highly skilled Indian professionals in Europe

This article investigates India’s professionals’ tourist mobilities during on-site assignments in continental Europe. The concept of experiential cultural capital is introduced to highlight the sociocultural symbolic significance of experiences of travelling for leisure enabled by one’s professional career. The study (conducted between 2007 and 2013) is based on ethnographic research online and in-depth face-to-face interviews with 76 Indian expatriates working in the information, communication and technology (ICT) sector in Brussels. This complementary approach of online and offline research enabled the observation of practices of status distinction, which deepened the understanding of Indian professionals’ tourist mobility. The data of the lived experiences of leisure travelling enabled by professional career trajectories illustrate practices of capital accumulation. In addition, they show how India’s youth, inscribed in new economy sectors, such as the ICT sector, seize the volatile opportunities offered by changing global economic and political conditions. Moreover, this research indicates how occupational identity is intertwined with particular practices of leisure travelling as the organisational culture might influence leisure opportunities. Therefore, by participating in and managing this symbolic resource of tourist mobility, professionals signal their economic success to their family and peers in order to be recognised as such.     

The vital point of the Parameters of Morpho-functional State of Gymnasts for the Assessment of Physical Development at the Stage of Sports Perfection

The article presents the data of the assessment of the physical development and functional state of highly qualifiedgymnasts engaged in rhythmic gymnastics. It ...     

网络科技论文学术影响力及其测度分析

信息网络技术的发展为网络发表科技论文带来了契机,但是这种新的论文发表模式尚未得到人们的认同。本文以知识共享理论为切入点,从知识共享的主体、客体、手段、制度四个方面设定了12个影响因素,根据调查分析及SPSS16.0软件的检验结果确定了网络发表科技论文学术影响力偏低的9个最主要原因,为进一步开展网络发表科技论文学术影响力相关定量研究奠定基础。     

试谈新形势下地方报纸国际新闻版的编辑工作

在当今社会风起云涌地发展变化、网络信息时代的迅猛到来、新闻媒体之间竞争日趋激烈的新形势下 ,地方报纸国际新闻报道将何去何从 ,国际时事编辑该如何去应对这种纷纭复杂的现状 ,这成为迫在眉睫的新课题