内部审计在公司治理中的作用

公司治理是伴随着现代企业而产生发展的,它通过一套制度的安排对企业的权、责、利进行约束。而内部审计正是对这套制度的再监督。本文从公司治理的角度,根据内部审计的涵义和职能,在分析内部审计与公司治理联系的基础上,论述内部审计在公司治理中的作用。同时,结合我国公司治理的现状,揭示内部审计工作存在的问题和相应的解决措施。     

改革和完善会计教育努力推进我国会计标准的国际化

会计标准国际化是经济全球化的必然要求。文章从我国为推进会计标准国际化所做的努力及其存在的差距、改革和完善会计教育、积极推进会计标准国际化等方面进行了有益的探索     

基于信任的供应链治理机制研究

针对供应链的治理难题,提出信任具有决策、协调、约束和简化等功能,信任机制是非垂直管理体系特别是供应链的理想治理工具,由此建构了多层次的供应链信任治理结构体系。     

财务治理效率：决定公司治理中的核心地位

财务治理从公司内部治理入手,抓住关键控制权———财权以及关键信息———财务信息和相应的激励机制,在治理目标上超越权力的制衡,对公司的财务决策与经营效率起到有效的制度保障作用,真正体现了治理的效率与公平,决定了其在公司治理中的核心地位。     

Emergent and effective properties in ecology and evolution

Emergent properties are often discussed in arguments concerning relationships among different levels. However, the different definitions of emergent properties sometimes confuse the arguments about macro-level phenomena, since some authors regard emergent properties not only as observable global patterns but as properties that affect and cause change in ecological and evolutionary processes. Thus it is important to distinguish higher-level or larger-scale properties that can influence particular ecological and evolutionary processes from those that cannot. I call the former properties effective properties. I gave examples that show why the distinctions between effective and non-effective properties are important.     

Consortium for Atlantic Regional Assessment: Information Tools for Community Adaptation to Changes in Climate or Land Use

To inform local and regional decisions about protecting short-term and long-term quality of life, the Consortium for Atlantic Regional Assessment (CARA) provides data and tools (for the northeastern United States) that can help decision makers understand how outcomes of their decisions could be affected by potential changes in both climate and land use. On an interactive, user-friendly website, CARA has amassed data on climate (historical records and future projections for seven global climate models), land cover, and socioeconomic and environmental variables, along with tools to help decision makers tailor the data for their own decision types and locations. CARA Advisory Council stakeholders help identify what information and tools stakeholders would find most useful and how to present these; they also provide in-depth feedback for subregion case studies. General lessons include: (1) decision makers want detailed local projections for periods short enough to account for extreme events, in contrast to the broader spatial and temporal observations and projections that are available or consistent at a regional level; (2) stakeholders will not use such a website unless it is visually appealing and easy to find the information they want; (3) some stakeholders need background while others want to go immediately to data, and some want maps while others want text or tables. This article also compares what has been learned across case studies of Cape May County, New Jersey, Cape Cod, Massachusetts, and Hampton Roads, Virginia, relating specifically to sea-level rise. Lessons include: (1) groups can be affected differently by physical dangers compared with economic dangers; (2) decisions will differ according to decision makers' preferences about waiting and risk tolerance; (3) future scenarios and maps can help assess the impacts of dangers to emergency evacuation routes, homes, and infrastructure, and the natural environment; (4) residents' and decision makers' perceptions are affected by information about potential local impacts from global climate change.     

一类Kermack—Mckandrick方程组初值问题

本文研究描述传染病现象的一类Kermack—Mekandrick方程组初值问题光滑解整体存在唯一性及渐近性质。     

“七月流火”与北豳物候俗解

"七月流火"是《诗经·豳风·七月》中的名句,历来解释"火"为心宿之大火星,"流"为向西偏下。其意是言七月大火星向西偏下预示七月天已寒凉,是古代天文现象的真实记录。但据《七月》产地北豳的物候特征及《诗经》对"火"字的运用体例考量,以直觉通俗的眼光释"七月流火"为七月天热得像下火像着火,非但与豳地气候相应而未尝不可,或许与古诗的原貌更为切贴。     

浅析我国当前的失业问题

我国当前的失业问题，其核心因素是供需双方的知识结构偏离，人力资源政策是解决失业问题的关键措施。     

论全球化背景下国际私法中的国家主权观--由国家利益本位向国际社会利益趋向的转化

主权原则是国际私法中的一项基本原则。在国际私法中长期以来都存在国家利益优先的倾向,但随着全球化趋势的日益增强,传统国际私法中的主权观已越来越不适应国际民商事交往蓬勃发展的现实。全球化带来的是全球法律文明的趋同化,由此伴随着全球共同利益的产生。国际私法作为处理国际民商事法律冲突的法律部门,必须对这种国际社会利益做出反应,把对人权的尊重和保护作为追求正义价值的基本向度。