境内会计师事务所面临信任危机的原因及对策

各种调查显示 ,中国的会计师事务所面临空前的信任危机。引起目前会计师事务所信任危机的原因有以下几方面 :一是注册会计师协会的性质及职能定位不清 ;二是有限责任公司的形式几无风险 ;三是会计师事务所领导体制不合理 ;四是恶性竞争 ,五是处罚力度尤其是民事处罚力度轻等。因此应采取如下应对措施 :对注册会计师协会重新定位 ;推动有限责任公司的形式向合伙制转化 ;对会计师事务所领导体制进行改革 ;建立规范的竞争秩序 ;加大处罚力度 ,尤其是加大民事赔偿责任     

Managing the Student‐Parent Dilemma: Mothers and Fathers in Higher Education

In this article, I explore how student‐parents draw on cultural discourses associated with parenthood and education when talking about their child care choices and schooling experiences. Unlike many other studies, I include the voices of both fathers and mothers. College students have extraordinary demands on their time, and their instructors do not generally expect them to be parents. Some students feel that in fact they are expected to be bad parents, bad students, or both. The use of accounts allows student‐parents to assert they are good parents even as they spend less time with their children and make their schoolwork a priority some of the time. As they modify their understandings of their capabilities as parents and students in this setting, they come to see themselves differently. They potentially change others' understandings of what good parents and good students are as well. Both the parent identity and the student identity change in the context of the university.     

跨国供应链下应收账款质押融资的质押率研究

质押率是银行在进行质押贷款时的重要决策参数,最优的质押率才能保证银行在尽量降低风险的前提下获得最大收益。论题研究了在国外的零售商与国内的供应商构成的跨国供应链背景下,国内的银行为供应商提供应收账款质押,银行在面临信用风险和汇率风险时的期望利润及最优质押决策问题,分析了影响质押率的因素包括质押期限、质押数额、汇率波动幅度等及其与质押率的关系,通过数值算例验证了文章的结论。     

会计电算化及其软件的"反记账""反结账"功能

计算机在会计核算中的作用日益突出。会计软件开发者为迎合用户口味,在一些新版本中增加了“反记账”、“反结账”的功能。这些功能虽然方便了会计人员的日常工作,但会计资料的真实性和准确性却打了很大的折扣。因此,会计人员需要在核算过程中禁用“反记账”、“反结账”的功能,软件开发者应停止这种功能的开发。     

Cooperative Accounts: Avoiding Conflict and Repairing Social Relations

The analytical concept of accounts has long presented sociologists with an excellent tool for the study of talk. Nonetheless, studies of accounts often neglect the fact that cooperation is common when an account for untoward behavior is constructed. Many studies tend to flatten the process of how accounts are created by routinely describing them as being “offered” by offenders and then “evaluated” by reproachers. We assume that accounts are often negotiated between parties as a means of avoiding conflict and preserving a relationship. As such, this paper develops the concept of cooperative accounts that are offered to (or projected upon) offenders as a means of explaining their untoward behavior. While also examining hostile accounts, this paper concentrates on developing the cooperative account in order to investigate more fully Scott and Lyman's (1968) argument that accounts are crucial for managing conflict and maintaining social order. Because offering cooperative accounts to others is a routine social interaction their examination provides an opportunity to reanchor the study of accounts back into the symbolic interactionist tradition.     

中国区域资源消耗及其驱动因素分析

本文核算了中国30 个省（直辖市、自治区）的1998-2011 年的区域内物质消耗（Domestic material consumption,DMC）,并利用可扩展的随机环境影响评估（StochasticImpacts by Regression on Population, Affluence, and Technology, STIRPAT）模型考察人口、财富、城镇化、产业结构和技术因素对中国区域资源消耗的影响。研究结果发现中国各省（直辖市、自治区）DMC 存在显著的区域差异,资源消耗基本成上升趋势;影响资源消耗增加的最主要驱动因素是人均GDP 和人口,城镇化对区域DMC 的增长贡献相对较小,而第三产业的发展和技术进步可以有效降低资源消耗的增加。     

敦煌西魏文书残卷研究

本文概述了敦煌西魏文书残卷的研究情况 ,指出了存在的问题 ,并在此基础上对文书作了进一步的剖析 ,在文书的名称、性质以及涉及的西魏赋税等方面 ,纠正了一些先前研究的歧误     

我国养老保险基金存在的问题及其对策

我国养老保险基金历经了十多年的改革 ,已实现了从现收现付制向部分积累基金制的转换。几年来的实践证明 ,“统帐结合”的养老保险基金在社会生活中起了积极、重要的作用。然而养老保险基金在管理过程中存在着一些问题 ,我们必须多方面寻求对策 ,以促进养老基金的健康成长。     

Adolescent accounts of the UK National Lottery and scratchcards: an analysis using Q-sorts

The study examined adolescents' accounts of the UK National Lottery and scratchcards. Q-sorts were used to examine the views of 62 participants aged between 11 and 15 years of age. Findings identified four distinct accounts in relation to the National Lottery (Moral Opposition, Luck Seeking, Rationalist, & Uncertainty), and four distinct accounts in relation to scratchcards (Scepticism, Thrill-Seeking, Rationalist, & Libertarian). Some of the accounts identified described the UK National Lottery and scratchcards as bona fide forms of gambling. Reports indicated that adolescents were pessimistic about the chances of winning large sums of money, while other accounts demonstrated gambling misperceptions particularly in relation to their belief in luck and the laws of probability. It is argued that to fully understand why adolescents take part in these activities it is important to consider the diverse ways that adolescents represent these activities. These differing representations will have consequences for measures aimed at reducing, preventing, or treating adolescent problem gambling. The utility of Q-sorts as a technique for examining the views of problem and non-problem gamblers is also discussed.     

“毒丸计划”的防御机制分析

作为在敌意收购中最重要的防御措施之一,毒丸计划对公司治理结构和公司控制权市场产生显著影响.该文对毒丸计划的机理、种类和财富效应进行了分析.根据美国反收购实践的经验,作者倾向于支持管理层防御假说,并因此建议对毒丸计划在我国的应用采取较为严格的管制态度.