论审计证据的选择:说服性抑或结论性

本文阐述了说服性审计证据与结论性审计证据的实质,从审计程序的性质、时间和范围入手,分析了说服性审计证据的形成原因。说服性而非结论性的审计证据是注册会计师和财务报表使用者等多方选择的结果,注册会计师只能为财务报表不存在重大错报提供合理保证。充分性和适当性是对审计证据说服性特征的度量。自觉遵守职业道德规范、严格遵循审计准则的规定和切实贯彻质量控制制度是注册会计师获取说服性审计证据的三大措施。     

Examining a hybrid model for e-satisfaction and e-loyalty to e-ticketing on airline websites

In the air transportation industry, web-based marketing has already been widely applied to service frequent customers as well as to attract new ones. The importance of attracting new customers and keeping existing ones loyal to e-ticketing on airline websites is crucial. Accordingly, this study proposes an integrated model for evaluating the effectiveness of airlines' websites from a customer point of view. This model is based on the three perspectives of the marketing mix 4Ps, E-SERVQUAL and Expectancy Disconfirmation Theory. E-marketing and E-SERVQUAL features are divided into three dimensions, specifically information, system and service disconfirmations. The methodology was applied based on Structural Equation Modeling (SEM) and was administered to online customers who carry out e-ticketing via an airline website. The results show that customer disconfirmations have a positive significant impact on overall customer e-satisfaction. The significance of this relationship was more considerable in the service dimension of e-marketing, as well as the system dimensions of E-SERVQUAL and e-marketing. Moreover, overall e-satisfaction was found to mediate the relationship between customer disconfirmations and consumer e-loyalty.     

市域轨道交通线路合理经济长度研究

在理论分析的基础上,从经济角度出发研究市域轨道交通合理的经济长度。以乘客旅行次数需求密度函数为基础,建立市域轨道交通线路长度效益函数和成本函数,其中效益函数包括旅客时间节省效益函数和票价收入效益函数;成本函数包括建设成本函数和运营成本函数,效益函数和成本函数相加即为市域轨道交通社会效益最大化的目标函数。通过建立社会效益函数的非线性函数,建立模型求解,得出合理的市域轨道交通经济长度。     

城市安全:生命的呼唤

近年来,城市事故接二连三地发生,反映出城市安全问题的严重性.本文分析了出现问题的主要原因,发出理性的呼吁:城市安全问题必须给予高度重视.城市规模不是越来越大越好;城市建筑不是越来越高越好;城市汽车不是越来越多越好;城市标准不是越来越豪华越好.     

预期寿命、生育率变动与基本养老保险统筹账户调整

在构建三期世代交叠模型的基础上,通过选取相关制度指标来模拟分析在未来预期寿命和生育率变动下,基本养老保险统筹账户如何基于参数调整来维持收支平衡。研究结果表明：（1）我国居民预期寿命增长过快,统筹账户收支平衡受预期寿命变化影响较大;（2）在现阶段的预期寿命和生育率条件下,统筹账户能实现自身收支平衡,而且可在短期内通过阶段性降低缴费率来促进制度长远发展;（3）在长期内需通过提高缴费率或降低养老金替代率来保证统筹账户收支平衡,预期寿命为87.828岁且总和生育率为1.79作为参数调整临界点;（4）以现有制度设计为基准,参数调整临界点之前保证35%的基础养老金平均替代率不降,临界点之后保证20%的缴费率不升可以最大程度促进经济和社会发展。     

Mortality Among the Elderly in Sweden 1988–1997

By replacing the exponential growth in a Makeham function with a straight line at very high ages, graduated mortality rates gives an acceptable adherence to observed data.     

Illusory Price Increases after the Euro Changeover in Germany: An Expectancy-Consistent Bias

The aim of the present report is to review research demonstrating the role played by expectations for observed illusory price increases after the euro introduction in Germany. In laboratory experiments when participants are asked to estimate price changes in a restaurant following the euro introduction, the price estimates are found to be biased in the direction of the expectation of rising prices. The research also examines the extent to which a similar judgment bias is evident in other areas and how interventions counteract the bias. A further focus of the research is on the underlying process. In this respect the results show that the bias is based on a selective outcome correction process not previously described. Theoretical implications and practical implications for consumer policy issues are highlighted.

Research on the development and countermeasures for circular economy

Ecological economics and sustainable development economics are the basic theories to research on circulareconomy. Through the systemically research on the relationship of the three above, this paper thinks that the reuse andrecycle of circular economy is a way that the stall is mended after a sheep is lost. Although the reduction technicallycontrols the production process, it cannot solve the waste caused by blind production and excess competition. We haveexperienced variety obstacles when implementing the circular economy, whose main reason is the conflict between theindividual ration and the social ration. Therefore, only when the individual ration and social ration incline to conformity,the cooperating Nash equilibrium will be appeared. In order to realize the harmony of ecology, economy and society, wehave to explore effective evaluation theory. This paper cites the ＂five flows of wealth operation theory＂ from professorMa Chuandong to search operation mechanism of circular economy, makes clear the developing thoughts of circulareconomy based on the realities, and brings forward some countermeasures to develop circular economy based on theabove theoretical analysis.     

矿床经济合理勘探网度及最佳施工钻机台数的灰色局势决策

本文在求取不同勘探网度及施工钻机台数的矿床探采经济评价指标值的基础上,用灰色局势决策方法确定了某铁矿床经济合理的勘探网度及最佳施工钻机台数。     

论在我国保险法上确立合理期待原则

美国保险法上的"满足被保险人的合理期待"的法律理念自提出并被不少国家逐渐接受后,目前已发展成为一种全新的格式合同解释原则."合理期待原则"的产生和存在有其历史背景和理论基础,传统合同救济办法不能对被保险人提供有效救济是其产生的直接动因,保险合同为射幸合同,其所具有的悬殊的对价特征是其产生的根源,在本质上是公平原则的必然...