国际内部审计执业准则修正草案探讨

2008年1月公布的国际内部审计执业准则修正草案与原轨业准则相比，在结构和内容上都有较大变化，有助于内部审计质量的追一步提高。为了更好地理解该准则修正草案，本文对其修正前后内容进行了对比分析，井指出修正意义及影响。     

智能信息访问技术在电子图书馆领域的应用

随着计算机和网络技术的发展,智能信息访问技术在电子图书馆系统中发挥的作用越来越重要,本文首先介绍了当前流行的智能信息访问技术,然后针对当前电子图书馆系统的缺点提出将智能信息访问技术融合到电子图书馆系统中,以构建强健的电子图书馆系统,进而加快该领域的发展和为用户提供更好的服务。     

仁川机场的战略定位——亚洲物流枢纽

提出了将韩国仁川机场(IIA.Incheon International Airport)建设成为一个"空中城市"的渐进性战略规划.即把仁川机场打造成为一个集运输、物流和国际贸易于一身的超级物流枢纽。分析了仁川机场作为东北亚地区物流枢纽之一的发展潜力.以及提高竞争力的战略选择。     

Reverse discrete choice models

We derive the cost minimization counterpart to the usual utility maximization version of the multinomial logit (MNL) model. Equivalently, our model considers the reverse of the usual error structure in the maximization problem. The resulting model remains tractable but does not suffer from the IIA property of the MNL. Our technique also provides a variant on the standard CES model (that does not exhibit IIA either). We argue that these models are useful alternatives to the standard ones, and compare their predictions for firm pricing. We also discuss the properties of other reverse models.     

A simple characterization of majority rule

Summary. Assuming an odd number of voters, E. S. Maskin recently provided a characterization of majority rule based on full transitivity. This paper characterizes majority rule with a set of axioms that includes two of Maskin's, dispenses with another, and contains weak versions of his other two axioms. It allows the number of voters to be odd or even. Received: December 23, 1998; revised version: May 10, 1999     

Ethics and internal audit: Moral will and moral skill in a heteronomous field

This paper examines ethics in the field of internal audit. A set of in-depth interviews, the autobiography of ex-Vice President of Internal Audit of World Com, Cynthia Cooper, and the documents of the Institute of Internal Auditors (IIA) are all analyzed to shed light on the ethics—deontic, teleic, and aretaic—that characterize this weakly autonomous field. The paper further employs work in the field of economic sociology and Milan Kundera's literary ideas to highlight how internal auditors actively moralize markets and embrace a moral will that is ambiguous, if not conflicted. The paper further raises questions about the IIA's present offering of ethics-related resources and its ability to effectively develop moral skill in this field. In addition, and in keeping with our phronetic research approach, the paper provides suggestions aimed at improving the Institute's ethics resources.