内部审计对反倾销会计信息证据效力的影响研究

从防范和应对的角度研究内部审计对反倾销会计信息证据效力的影响，有利于促进企业内部审计制度的发展和完善，提高反倾销会计信息证据效力，为我国企业的国际化战略提供有力支持。以2007-2012年间遭受反倾销诉讼的上市公司的数据为样本，检验了内部审计对反倾销会计信息证据效力的影响。实证结果显示：内部审计质量越高，企业应对反倾销的会计信息证据越有效力；内部审计质量一定的情况下，内部控制有效的企业，内部审计与内部控制的互动能够提高反倾销会计信息证据效力。     

论现代性视域中红色资源的整合与转化

随着社会生活和人们思想观念的深刻变迁,主要形成于革命战争时期的红色资源在一定程度上面临着被边缘化的危险趋势。要扭转这一趋势,使红色资源在当代发挥其应有的社会文化功能,就必须在现代性视域中深入分析导致其边缘化的社会文化根源,并从而在此基础对其进行符合时代要求的整合与转化。与此同时,还须进一步明确红色资源的传承与弘扬主体,以发挥其重要的示范带头作用。     

城市经济圈发展助推区域一体化——兼论南沙新区与港澳的经济合作

根据区域一体化理论,结合新时期广东省在推进珠三角一体化中,建立和发展广佛肇、深莞惠和珠中江三个经济圈的实践,分析了区域经济一体化对区域整体发展的新意义、地位和作用,讨论了珠江三角洲通过建设和发展若干个以经济发展为核心的现代都市圈,对于新时期加强与港澳经济合作,促进区域经济一体化的更好发展颇具深远的意义和作用。     

大学内部的利益冲突与组织决策——以某地方综合性大学旧房改造项目为例

本案例中，大学的规章制度与组织结构规定了参与旧房改造项目相关决策的群体和机构以及做出相关决策所需要的步骤与程序，也规定了不同群体在这一决策过程中的不同地位和可能拥有的资源，甚至是他们的决策倾向；旧房改造项目的冲突根源在于计划经济体制向市场经济体制转型过程中大学内部出现的不同群体的利益分化，但值得注意的是，这些不同群体的利益冲突却是以质疑相关环节上决策者行为的合法性为中心展开的，而关于合法性的争议则更多地涉及了对相关行为的价值意义的解释。     

Child‐caregiver Attachment Representations in a Non‐Western Context: The Feasibility and Cultural Equivalence of Story Stems in Urban Ghana

Story stem measures are an increasingly popular method for assessing the attachment representations of young children, but little is known of their cross‐cultural applicability. This study aimed to characterise the attachment representations in 73 five‐ to eight‐year‐old children in urban Ghana, West Africa, using the Manchester Child Attachment Story Task (MCAST) to test its feasibility, psychometric characteristics and concurrent associations with caregiver‐ and teacher‐rated child behaviour, and to conduct a qualitative thematic analysis of methodological observations. Among the classifiable cases (92 percent), all attachment classifications were observed, yielding a higher rate of secure attachment than in European samples. Inter‐rater reliability, internal consistency, and internal structure were reasonable and largely similar to European studies, although one structural difference was the separation of ‘child assuagement of distress’ from other secure‐related items. MCAST narratives were associated with teacher‐ and caregiver‐rated hyperactivity, but internal consistency was low in most Strengths and Difficulties Questionnaire scales. Possible culturally‐sensitive explanations for our psychometric and qualitative findings are discussed. Overall, story stems are a promising tool for accessing attachment representations in non‐Western samples, although modifications are likely to improve cross‐cultural equivalence when applied to non‐Western cultures. Further investigation is needed to link MCAST outcomes to parenting and socio‐emotional development.     

Ranking and estimation of related means in two—way models—a Bayesian approach

A hierarchical Bayesian approach to ranking and selection as well as estimation of related means in two—way models is considered. Using the method of Monte Carlo simulation with importance sampling, we are able to carry out efficiently the three or four dimensional integrations as needed. An example is included to illustrate the methodology.     

Beyond mere information transfer: The importance of a relational approach to market-related internal communication

Despite the significance of relationship management in any information provision or exchange, public relations scholarship has typically focused on examining the underlying internal communication processes from a transactional perspective. These processes are frequently associated with organizational information dissemination, overlooking other critical contents to make strategic decisions. This study draws market information processing into the debate about internal communication, providing a greater understanding of how a relational approach can improve market intelligence dissemination. Results show that an effective management of market knowledge requires the use of such an approach, which in turn, cultivates the shared interpretation of market information and innovation performance. The findings stimulate fresh discussion about the nature and development of internal communication knowledge and practice.     

Whither the Internal Conversation?

The internal conversation has a venerable place in the symbolic interactionist tradition but has been the focus of little empirical research by interactionists. After reviewing selected research on the internal conversation (most by noninteractionist sociologists or nonsociologists), we argue that interactionists ought to conduct research of our own to examine claims we have been making and to better understand social life. We propose some worthy areas and avenues of investigation.     

Work-related drinking and processes of social integration and marginalization in two Norwegian workplaces

The aim of this study was to investigate the role of drinking in two Norwegian workplaces, focusing on how the drinking may contribute to both social integration and marginalization of employees. The two workplaces were a division of a multinational oil company and a public library both located in one of Norway's larger cities. Data were collected through ethnographic fieldwork, including using participant observation, qualitative interviews, and brief surveys. Work-related drinking was found to be common in both workplaces and played a significant role in a wide range of social situations in the twilight zone between normal working hours and leisure. Drinking was regulated by dominant workplace alcohol cultural ideals, but also involved opposition to these ideals. The results of this study have demonstrated that different forms of drinking (and non-drinking) may lead to both social integration and marginalization – or even exclusion of groups of employees or individual employees.