审计文化建设实证研究——以武鸣县审计局为例

审计文化是审计组织和人员在审计实践中所获得、积累、创造和延续的能力与成果。审计文化是审计事业发展的精神动力和物质基础，是现代市场经济发展对审计提出的更高要求，也是审计适应时代前进步伐的需要。以广西武呜县审计局审计文化建设实证为例，对其进行比较深入的探讨。     

联结主义理论与英语阅读教学

联结主义理论给英语教学新的启示。本文在理论分析的基础上,结合英语阅读教学的现状和个人教学实践,提出了阅读教学中应用联结主义的教学步骤。探讨了强化注意程度,激活输入的语言信息,提高输出意识的教学方法。     

Modeling the demand reduction input-output (I-O) inoperability due to terrorism of interconnected infrastructures.

Interdependency analysis in the context of this article is a process of assessing and managing risks inherent in a system of interconnected entities (e.g., infrastructures or industry sectors). Invoking the principles of input-output (I-O) and decomposition analysis, the article offers a framework for describing how terrorism-induced perturbations can propagate due to interconnectedness. Data published by the Bureau of Economic Analysis Division of the U.S. Department of Commerce is utilized to present applications to serve as test beds for the proposed framework. Specifically, a case study estimating the economic impact of airline demand perturbations to national-level U.S. sectors is made possible using I-O matrices. A ranking of the affected sectors according to their vulnerability to perturbations originating from a primary sector (e.g., air transportation) can serve as important input to risk management. For example, limited resources can be prioritized for the "top-n" sectors that are perceived to suffer the greatest economic losses due to terrorism. In addition, regional decomposition via location quotients enables the analysis of local-level terrorism events. The Regional I-O Multiplier System II (RIMS II) Division of the U.S. Department of Commerce is the agency responsible for releasing the regional multipliers for various geographical resolutions (economic areas, states, and counties). A regional-level case study demonstrates a process of estimating the economic impact of transportation-related scenarios on industry sectors within Economic Area 010 (the New York metropolitan region and vicinities).     

Accountability in action?: the case of a database purchasing decision 1

The increasing prevalence of audit in university settings has raised concerns about the potentially adverse effects of invasive measures of performance upon the conduct of research and generation of knowledge. What sustains the current commitment to audit? It is argued that in order to address this question we need to understand how and to what extent notions of accountability are played out in practice. This is illustrated through the analysis of materials from an ethnographic study of ‘good management practice’ in the deployment of technologies in university settings. The paper examines the ways in which ideas of accountability — involving considerations such as ‘value for money’— inform the practical processes of deciding about the purchase of a new database technology.     

当代广告发展所面临的五大认识障碍——给来自广告业界内部的几个深层“思想问题”把脉

本文针对广告业长期存在的五个"思想问题"进行了分析,提出了广告业要重视练内功,要改善知识结构,要拓宽服务领域,提高广告经营水平,要改变短期行为等多种观点。认为广告业如果不能真正解决自身的问题,就无法应对国际广告资本的挑战。     

语言教学的“粗料输入”

在语言教学中 ,教师经常面对的一项选择是如何为学习者安排难度适当 ,份量适中的语言材料。作者认为 ,借助克拉申的语言输入 -输出假设不妨为一个行之有效的方法。语言教学中的粗料输入在内化学习者语言知识、提高语言能力方面能起到独到的作用     

对我国独立审计民事责任认定与追究机制的探讨

随着我国经济体制改革步伐加快和加入世界贸易组织后独立审计职业发展空间的扩展,中国审计市场也正经历着前所未有的改革和发展。但是近年来国内审计市场曝光了一系列重大的审计失败案例,暴露出现行的独立审计民事责任认定和追究机制不适应中国独立审计事业的发展现状。针对中国独立审计民事责任认定与追究机制的特点进行分析,指出适应独立审计国际化的发展趋势,中国应借鉴美国审计市场机制的成熟经验,进一步完善该机制,使得未来的审计责任追究机制呈现出较高的独立性和惩戒的严厉性等特征。     

政策转移的若干理论问题探究

政策转移是全球化时代各国公共政策制定领域的普遍现象。西方政治学界对政策转移的研究始于20世纪90年代，在政策转移的衡量标准、分析框架等方面英国学者进行了探讨。但总体来看，政策转移的研究仍存在诸多盲点。我国国内对政策转移的研究目前刚刚起步，许多问题都处于模糊状态，特别是政策转移的基本理论问题亟待探讨，诸如政策转移的内涵与衡量标准，政策转移的发生前提与条件，政策转移的要素、类型与途径，政策转移的性质与特点，政策转移的功能与作用等都需要深入研究。     

关于人民银行内部审计质量控制的思考

本文对人民银行内部审计质量控制作深入探讨,并根据实践经验提出相关见解和建议。     

信息化环境下审计内容与技术方法探讨

随着被审计单位各种信息系统的应用和会计信息化环境的逐渐形成,审计的内容与技术方法也发生了巨大的变化,审计内容转变为会计信息系统安全性审计和电子财务数据准确性审计两个方面。对会计系统安全性审计主要包括物理安全、技术安全和组织与管理安全几个方面;对电子财务数据准确性的审计一般分为数据采集、转换、清理与分析四个阶段。这些技术方法既有传统审计技术方法在信息化环境下的延伸,也有各种特定的IT审计技术。从长远上看,以智能审计专家知识库等IT审计技术将成为信息化环境下审计技术方法的未来发展趋势,对其方法进行研究具有很大的理论价值和现实意义。