The association between continuing professional education and financial performance of public accounting firms

This study investigates the relationship between continuing professional education (CPE), a mechanism of professional training, and financial performance of public accounting firms. Both training subject (partner and assistant) and training location (internal and external) are included. Public accounting firms are categorized as big, medium, and small-sized ones. Empirical data are obtained from the 1992–1995 Survey Report of Public Accounting Firms in Taiwan, published by the Financial Supervisory Commission, Executive Yuan, Taiwan, ROC. Univariate test and multiple-regression model are employed to examine the financial performance effects of CPE. Main results indicate that both professional training of assistants and external professional training are positively related to financial performance in big-sized firms. Next, we document a significantly positive association between internal training of assistants and financial performance in either big-, medium-, or small-sized firms. Finally, both external professional training of partners in big-sized firms and external professional training of assistants in small-sized firms are positively related to financial performance. Few prior studies investigate professional training of public accounting firms by a regression model due to availability of empirical data. Accordingly, evidences obtained in this study provide useful information to partners for decision-making in public accounting firms under the considerably competitive audit market.     

Province-Level Impacts of Canada’s Trade Agreements

Given Canada’s extended geography and regional economic diversity, individual provinces have differing exposures to particular international trade agreements. We demonstrate this by estimating the impacts of the Canada-Korea free trade agreement on the province of Ontario, using a dynamic general equilibrium model to generate Canada-level impacts, which are then decomposed on the basis of partial equilibrium model simulations on a trade dataset in which Ontario is represented as a separate international trading entity. We show that geography and sectoral specialization matter and that general equilibrium effects must be taken into account in partial equilibrium assessments of sectoral impacts of major trade agreements.     

氯化聚乙烯的应用与发展趋势

综述了氯化聚乙烯的应用及其发展趋势。     

基于固定电话网的中文短信息终端开发

研究了基于固定电话网（PSTN）的采用中文信息终端服务接口通信协议（CTSI）的短消息终（CPE）的软硬件开发。介绍了短信编辑接收系统与信息终端之间数据交换的协议，并以电子订货系统中发送订单为例，描述了信息终端与CTSI服务器之间链路建立、信息交互的整个过程。     

One strike and you're out: Qualitative insights into the formation of consumers' ethical company or brand perceptions

Drawing on 20 long interviews (McCracken, 1988) with general consumers, this research suggests that the impact of various kinds of un/ethical business practices of a given company on consumers' perceived ethicality (CPE) is asymmetrical. The resulting taxonomy identifies three distinct dimensions of varying directions and impacts on CPE, with the personal interest of the evaluating person moderating and mediating the dimensions' slopes: (1) Monovalent ethical dissatisfiers which have a negative effect; (2) Bivalent ethical dis/satisfiers that either favorably or unfavorably influence ethical perceptions, commensurate with a company's efforts; and (3) Monovalent ethical satisfiers, capable of generating a positive impact. The achievement of positive CPE appears highly challenging for a variety of reasons identified. Only one instance of perceived misconduct can be sufficient to contaminate a company/brand's CPE, despite otherwise exemplary behavioral records or altruistic engagement. The article concludes with a discussion of the implications for managers and academics.     

An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners

In 2002, the Accountants-in-Business section of the International Federation of Accountants (IFAC) issued the Competency Profiles for Management Accounting Practice and Practitioners report. This “Birkett Report” presents a framework for competency development during the careers of management accountants (MAs). On the basis of this theoretical report, a hypothesis has been formulated about the sequence in which each of 38 competencies is expected to become important to the MA during his/her career. Results presented here show that practicing MAs see the same sequence of competencies during their careers as is presented in the theoretical framework, supporting Birkett’s competency model. The results indicate that there may be three groups of competencies: basic, advanced, and highly advanced. It may be said that the basic competencies need to be present at graduation. The advanced competencies may need to be present some years after the start of the MAs career. The highly advanced skills may be needed for Chief Financial Officer (CFO) candidates. These results suggest that advanced and highly advanced competencies are those that could be taught in continuing professional education (CPE) programs, while university education programs should focus on developing basic competencies.     

Exploring origins of ethical company/brand perceptions — A consumer perspective of corporate ethics

This research provides a consumer perspective of corporate ethics. The study consists of twenty long interviews [McCracken, G., 1988. The long interview. Newbury Park, CA: Sage] with general consumers, and conceptualizes potential sources of consumer perceived ethicality (CPE) of a company/brand by investigating consumers' ethical perceptions of business behavior. The developed taxonomy delineates six domains and 36 sub-domains of CPE origin, relating to the impact corporate behavior has on: (1) consumers, (2) employees, (3) the environment, (4) the overseas community, (5) the local economy and community, and (6) the business community. Findings demonstrate disparities between the consumer and the business perspective and highlight the fact that sources of CPE prove considerably more diverse and complex than the literature suggests, therefore presenting a vital extension to existing research. By providing business managers with a comprehensive assembly of issues which may evoke un/ethical perceptions, the framework may serve as a code of business conduct to prevent, contain, or combat negative CPE.     

协整分析与误差修正模型--从增长率看民营企业进出口对我国经济增长的影响

作者在计算民营企业净出口对我国经济增长的贡献度和贡献率,以及对1994年-2005年民营企业进、出口和我国 GDP数据进行协整分析的基础上,根据格兰杰定理运用EG两步法建立三者间的误差修正模型。实证分析表明从增长率的角度来看,民营企业进、出口对我国经济增长的促进作用非常显著。     

Exploring origins of ethical company/brand perceptions: Reply to Shea and Cohn's commentaries

This article responds to key questions that Shea (2010) and Cohn (2010) raise on Brunk's (2010a) work on consumer perceived ethicality (CPE) of a company or brand and expands on suggestions for further research. In particular the response here (1) considers concerns of generalizability, impact of cultural context, and transiency of the domain of CPE framework, (2) offers new insights into the complex and dynamic nature of CPE and its formation, (3) discusses issues relating to ethical consumption behavior, and (4) concludes with a debate on managerial implications including real-life strategic as well as operational challenges of effective CSR management.