论防范与控制审计风险的对策

分析了现代审计中因审计工作质量引发的风险的内涵和成因，提出了防范和控制审计风险的几点对策。     

企业反贿赂内部审计的主观动因研究——基于世茂集团的案例分析*

“十八大”以来我国反腐败力度空前加强，与之相对应的是在经济领域严厉打击商业贿赂犯罪行为。商业贿赂的治理监管需要企业内外部形成合力，企业对商业贿赂内部治理的重要手段是内部审计。房地产行业通常被认为是商业贿赂的重灾区，本文以房地产上市公司世茂集团作为案例对象，检验企业是否有通过内部审计治理商业贿赂的主观意愿。研究发现:当员工的受贿行为严重危害公司利益时,会使得企业重视对商业受贿的内部审计，特别是大公司代理成本更高反受贿动机更强烈，代理理论可以解释企业反贿赂内部审计的根本动因。企业对合法与成功的追求也会形成声誉上的“软约束”从而增强企业反贿赂内部审计的动机，制度同构理论提供了辅助解释。文章最后讨论了如何强化企业反商业行贿的审计动因。     

农村剩余劳动力转移的体制与制度障碍及对策

当前绝大多数农村剩余劳动力在转移过程中呈现出低存量性、低组织性、低地位性、低收入性以及高风险性、高成本性等特征,导致这种现状的原因很多,政策和制度是阻碍农村剩余劳动力转移的根源。作为中部欠发达省份的山西,政府应该从体制与制度方面着手,如支持劳动密集型产业的发展、实现用地指标和户籍制度的联动再配置等,促进农村剩余劳动力顺畅转移。     

家庭背景与干部地位获得（1950-2003）

本文从代际流动的视角出发，以一般资本理论和制度分析作为理论框架，力图揭示改革前后家庭背景影响子代干部地位获得的机制。笔者采用事件史分析方法，利用2003年中国综合社会调查（CGSS2003）的数据，对建立的一组假设进行检验。研究发现，在干部“逆向选拔”的制度安排下，军人子弟凭借良好的家庭出身和入党中的优势最有可能成为干部；改革后干部录用制度向“绩效选拔”转变，干部、知识分子的后代通过入党、升学这两个中间机制也在干部选拔中占优势，尤其是中高层干部存在明显的地位再生产。     

构建大学生基层就业低效益的立体式解决机制

大学生基层就业低效益是伴随着大学生到基层就业而出现的,主要表现在素质缺位和人才浪费两个方面。这与大学生自身素质不适应基层要求,国家、社会和学校在引导、教育、训练和保障等方面做得不够息息相关。解决大学生基层就业低效益现象需要构建起包含识别和筛选机制、锻炼和培养机制、现时和后续发展保障机制的立体式机制体系。     

Factors associated with college students’ willingness and readiness to act in a food allergic emergency (WilRAFAE)

Abstract

Objective: Food allergies are on the rise in the U.S. Factors associated with willingness and readiness to act in a food allergic emergency on a college campus are currently unknown. Participants: College students in one Catholic college enrolled during spring of 2017. Methods: A previously piloted survey was distributed by e-mail. Results: Four hundred seventy-four individuals responded. All readiness components correlated, and all willingness components correlated with each other. Age, having children, college major had statistically significant correlations with readiness and willingness to act. Readiness was highly predictive of willingness to act in an FAE. Thirty-five percent of variability in willingness to act was explained by age, being health professions students, desire to be trained, social desirability, and readiness. Students in nonhealth related majors expressed high willingness, but low readiness. Conclusion: A pool of willing, trained to act individuals should be considered on college campuses including availability of unassigned epinephrine auto-injector.     

建筑工程评标关键因素研究

在现行的招标投标管理制度里,招标文件具体约定了企业争夺特定标的时要遵循的游戏规则,作用十分突出。当前建筑工程合同执行过程中出现的如围标串标、权力寻租、低价低质、劳资纠纷等问题,与业主在招标文件里约定的不合理的竞争内容和竞争方式有很大的关系。通过对比分析全国376份招标文件,运用内容分析法(content analysis)识别建筑工程招标文件最常用的评标因素,在此基础上将它们归纳为条件性因素、考量性因素和考评性因素三类。现行招标活动 “重考评性因素、轻考量性因素”的做法不利于建筑市场运行秩序化和行业可持续发展;而提升考量性因素在招标文件的地位,构建全国性建筑业资信系统和推行相关的运行制度,有助于解决当前许多产业发展问题。     

技术理性的政治考量

从政治发展的角度重新审视和评价技术理性的作用:技术理性为政治制度发展提供动力,为维持社会秩序提供新的统治方式,为政治低成本高效率运作提供组织形式,为实现中国政治制度化与规范化提供手段。     

Management of quality assurance in clinical trials

Good Clinical Practices (GCP) were first established by the FDA and are now actively implemented by different countries. This becomes necessary as multinational large clinical programs are more complex, involving a large diversity of personnel and locations, with different practices of medicine and local regulatory requirements.

The responsibility of an independent Quality Assurance (QA) organization is to oversee the quality and integrity of research activities, and to assure compliance with company's regulatory requirements, and ethical considerations in order to facilitate worldwide registration of new compounds. The goal of a Clinical QA group is to provide continuous assistance to monitoring teams and investigators to ascertain authentic and reliable clinical trials. The Clinical QA programs must be flexible, calling for active communication and good understanding of quality requirements.

Clinical auditing is one of the instruments of Clinical QA. Study audit activities begin with the protocol, encompass all facets of the clinical trial and end with the final study report.

The focus of the presentation is geared towards auditing activities at investigator's site, purpose of which is to ensure that data gathered in the final clinical study report reflects the raw data collected at the source.