Toward an Understanding of the Factors Affecting the Quality of the Audit Process*

The accounting profession has faced increasing pressure from external parties to monitor and improve the quality of the audit process. Similar to other service oriented industries, the accounting profession's ability to meet these pressures has been hampered by the lack of an objective means by which to evaluate process quality. In this research, groups of experienced auditors from two international accounting firms were used to develop and validate a set of key factors influencing the quality of the audit process and a corresponding set of measures for evaluating audit quality. The results support the belief that there exists a consensus among experienced auditors on a set of key audit quality factors which have a significant impact on overall audit quality. The results obtained go beyond those in prior audit quality research, in that the factors identified cover a broader scope and recognize the significant effect of the audit environment on process quality. The consistency between groups in the profession provides support for further use of the nominal group techniques in developing quality measures for processes in other service sector areas.     

收入对老年人抑郁水平的非线性影响研究——来自CHARLS数据的经验证据

文章采用2018年中国健康与养老追踪调查数据，实证分析收入对老年人抑郁水平的影响。研究发现，随着收入的增加，老年人的精神抑郁水平显著降低。多重门槛回归估计结果表明， 收入对老年人抑郁水平的影响存在双重门槛效应。收入的影响呈现非线性，随着收入水平的提高，收入对老年人精神健康的影响水平降低。进一步研究显示，城市老年人和男性老年人具有更高的收入门槛值，同时农村老年人和男性老年人表现出更加复杂的非线性变化。建议提高老年人保障水平，共享经济社会发展成果；开发老年人力资源，保障低龄老年人群体再就业；鼓励老年人参与社会活动，提供非现金方式的社会支持。     

An Empirical Investigation of the Effects of Decision Aids on Problem-Solving Processes*

Despite the growing number of investigations examining decision support systems (DSS), relatively few empirical studies have evaluated the effects of DSS on problem-solving processes. This study uses protocol analysis to investigate the impact of a specific decision aid on problem-solving processes in a semi-structured problem. Results indicate that decision aids influence the problem-solving processes of decision makers. The effect of a decision aid is found to be contingent on familiarity with the decision aid, task familiarity, and the interaction of these two factors. Suggestions for incorporating interaction effects and problem-solving processes into future examinations are proposed.     

越南胡志明市及周边地区大学汉语教学情况调查与对策研究

本文采用实地考察、数据统计分析等方法对胡志明市及周边地区有汉语教学的5所大学的具体情况进行了调查,调查总人数为364人.结果显示:目前越南大学汉语培养的类型主要有汉语语言专业与非汉语语言专业两类,招生条件日趋灵活,招生数量呈逐年上升的趋势;学生方面,汉语学习的动机主要是为工作服务,学习态度与策略需要改善与协助;教师方面,博士学位教师及外籍教师资源少,有的学校甚至没有;教材方面,由于一些客观原因未能及时更新,教材及参考书籍缺乏.针对目前的汉语教学现状,本文提出以下对策:组织丰富、有效的活动,以帮助学生改善学习态度和策略;通过更多的渠道营造语言环境;越南本土教师积极参加编写具有针对性、统一性的教材;携手创办汉语书架,以丰富汉语参考资料.     

语法视角下的俄汉翻译移位研究

以俄汉语语法语序为研究对象,主要采用双语对比的研究方法.首先,考察俄汉语在语法常位方面的差异与翻译移位;其次,借助语义指向分析法,研讨俄译汉时语法语序的移位转换.通过译例分析,指出俄汉语语法常位异少同多,以定语和状语的移位传译最为典型.俄语定语、状语及全句说明语时常出现语义指向"错位",汉译时通常移位达意.