Based on the value orientation of international translation talent as well as the present situation of personnel training in the context of national development strategy,this article offers a profound analysis for the...Based on the value orientation of international translation talent as well as the present situation of personnel training in the context of national development strategy,this article offers a profound analysis for the talent on the training methods of innovative ability and comprehensive quality.Innovative talent that has a strong sense of social responsibility as well as the ability of directly participating in international activities should be fostered,so as to meet the need for economic developments and to better serve national economic construction.展开更多
The thesis expounds that constructing new socialist village in western regions needs to foster internal developmental ability,external support ability,environmental gestation ability and incentive ability.In terms of ...The thesis expounds that constructing new socialist village in western regions needs to foster internal developmental ability,external support ability,environmental gestation ability and incentive ability.In terms of internal developmental ability,we should foster new type of farmers and realize the transformation of rural industry and management model;in terms of external support ability,we should strengthen infrastructure construction and reinforce the role of industrialization and urbanization in supporting and promoting village;in terms of environmental gestation ability,we should deepen the transformation of rural economic system,social security system,register census and employment system;in terms of incentive ability,we should take the sustainable development as objective to foster new advantage,use the income of resources industry to support agriculture and connect industry,and foster advantageous agricultural products.展开更多
Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors toward...Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors' ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors' ethical judgments for all the three vignettes. Demographic factors (gender, age, and tenure) and other individual factors (locus of control and organizational commitment) failed to explain the likelihood of internal auditors' internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals' internal whistle-blowing behaviors.展开更多
There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and ...There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and disadvantage of it in western nations in order to offer references for the development of internal auditing in our nation.展开更多
Colleges and universities undertake the historical responsibility of realizing the great rejuvenation of the Chinese nation,and the Party attached great importance to it.The modernization of college governance and gov...Colleges and universities undertake the historical responsibility of realizing the great rejuvenation of the Chinese nation,and the Party attached great importance to it.The modernization of college governance and governance ability are directly related to the fundamental problem of“who to cultivate,how to cultivate people and for whom”.As an important part of systematized economic decision-making,standardized internal management and risk prevention and control normalization in universities,internal audit promotes the modernization of governance in colleges and universities and plays an important role in“checking,treating and preventing”.Based on the governance theory,I will study the modernization of governance capacity in colleges and universities,and build the path of internal governance audit to boost the modernization of college governance capacity from the aspects of audit system,organizational system,operation system,evaluation system on the macro,medium and micro levels of governance in colleges and universities.展开更多
The internationalization of talent cultivation in the field of international higher education is a widely discussed topic among higher education institutions worldwide.This paper conducts a comparative study of domest...The internationalization of talent cultivation in the field of international higher education is a widely discussed topic among higher education institutions worldwide.This paper conducts a comparative study of domestic and foreign higher education institutions and identifies some differences in the internationalization of talent cultivation among different countries and regions.Firstly,the study summarizes the changes in talent cultivation through domestic study abroad programs and overseas study programs.Then,this paper introduces the“Knowledge-Practice-Research”international talent cultivation model in China and the international talent cultivation model in Japan as an example.Finally,this study compares the international talent cultivation models in domestic and foreign higher education institutions.The results indicate that the internationalization of talent cultivation models needs to be adjusted according to different training objectives,specific countries,and even regional circumstances to adapt to local characteristics and the international environment.Overall,different countries and regions have different emphases and characteristics in the internationalization of talent cultivation in higher education institutions.However,regardless of the country,higher education institutions should focus on enhancing students’international perspectives and cross-cultural communication skills to adapt to the globalized economic and social environment.展开更多
Using propensity score matching (PSM) and the difference-in- difference (DID) approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors' reports on internal cont...Using propensity score matching (PSM) and the difference-in- difference (DID) approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors' reports on internal control and the economic consequences. Using a sample of non-financial firms listed on the main boards of the Shanghai Stock Exchange and the Shenzhen Stock Exchange between 2006 and 2010, we find that firms are more likely to voluntarily disclose their auditors' reports on internal control if they have higher state ownership, lower managerial ownership, sanction records, audit committees, non-Big Four auditors as their auditors of annual financial reports, unqualified auditors' opinions on financial reports, less board independence, after controlling for firm size, liabilities, performance, and history. Moreover, as compared to a control group that exhibits similar characteristics, firms that voluntarily disclose auditors' reports on internal control are associated with positive earnings quality and negative cost of equity capital.展开更多
As international migrant workers, they should equip themselves with appropriate knowledge and skills to compete with other overseas workers in the global job market. This means that international migrant workers need ...As international migrant workers, they should equip themselves with appropriate knowledge and skills to compete with other overseas workers in the global job market. This means that international migrant workers need to improve their quality and ability. In addition, it also requires a high work and motivation to produce a satisfactory performance. Capabilities like cognitive, affective, and psychomotor abilities are needed to support performance Information related to three abilities also motivation is important from international migrant workers from the island of Madura to be analyzed. Based on the results of qualitative research using interview technique and observation on three informants who had worked abroad as nursing, baby sitter, and housekeeper whose data validity of interview result is measured using triangulation method, it shows different ability in working on his job (though having the same motivation) resulted different performance. Low performance due to lack of ability in cognitive, affective, and psychomotor aspects resulted in workers who could not compete with other workers. The evidence came from the lack of contract extension for low-performing workers. It is therefore recommended for prospective international migrant workers to equip themselves with sufficient capacity through trainings undertaken by government training center (Balai Latihan Kerja/BLK)展开更多
文摘Based on the value orientation of international translation talent as well as the present situation of personnel training in the context of national development strategy,this article offers a profound analysis for the talent on the training methods of innovative ability and comprehensive quality.Innovative talent that has a strong sense of social responsibility as well as the ability of directly participating in international activities should be fostered,so as to meet the need for economic developments and to better serve national economic construction.
文摘The thesis expounds that constructing new socialist village in western regions needs to foster internal developmental ability,external support ability,environmental gestation ability and incentive ability.In terms of internal developmental ability,we should foster new type of farmers and realize the transformation of rural industry and management model;in terms of external support ability,we should strengthen infrastructure construction and reinforce the role of industrialization and urbanization in supporting and promoting village;in terms of environmental gestation ability,we should deepen the transformation of rural economic system,social security system,register census and employment system;in terms of incentive ability,we should take the sustainable development as objective to foster new advantage,use the income of resources industry to support agriculture and connect industry,and foster advantageous agricultural products.
文摘Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors' ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors' ethical judgments for all the three vignettes. Demographic factors (gender, age, and tenure) and other individual factors (locus of control and organizational commitment) failed to explain the likelihood of internal auditors' internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals' internal whistle-blowing behaviors.
文摘There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and disadvantage of it in western nations in order to offer references for the development of internal auditing in our nation.
文摘Colleges and universities undertake the historical responsibility of realizing the great rejuvenation of the Chinese nation,and the Party attached great importance to it.The modernization of college governance and governance ability are directly related to the fundamental problem of“who to cultivate,how to cultivate people and for whom”.As an important part of systematized economic decision-making,standardized internal management and risk prevention and control normalization in universities,internal audit promotes the modernization of governance in colleges and universities and plays an important role in“checking,treating and preventing”.Based on the governance theory,I will study the modernization of governance capacity in colleges and universities,and build the path of internal governance audit to boost the modernization of college governance capacity from the aspects of audit system,organizational system,operation system,evaluation system on the macro,medium and micro levels of governance in colleges and universities.
文摘The internationalization of talent cultivation in the field of international higher education is a widely discussed topic among higher education institutions worldwide.This paper conducts a comparative study of domestic and foreign higher education institutions and identifies some differences in the internationalization of talent cultivation among different countries and regions.Firstly,the study summarizes the changes in talent cultivation through domestic study abroad programs and overseas study programs.Then,this paper introduces the“Knowledge-Practice-Research”international talent cultivation model in China and the international talent cultivation model in Japan as an example.Finally,this study compares the international talent cultivation models in domestic and foreign higher education institutions.The results indicate that the internationalization of talent cultivation models needs to be adjusted according to different training objectives,specific countries,and even regional circumstances to adapt to local characteristics and the international environment.Overall,different countries and regions have different emphases and characteristics in the internationalization of talent cultivation in higher education institutions.However,regardless of the country,higher education institutions should focus on enhancing students’international perspectives and cross-cultural communication skills to adapt to the globalized economic and social environment.
基金Acknowledgements The author gratefully acknowledges the financial supports from the National Natural Science Foundation of China (No. 70940025) and the Humanities and Social Science Research Project of Ministry of Education of China (No. 11YJC630270).
文摘Using propensity score matching (PSM) and the difference-in- difference (DID) approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors' reports on internal control and the economic consequences. Using a sample of non-financial firms listed on the main boards of the Shanghai Stock Exchange and the Shenzhen Stock Exchange between 2006 and 2010, we find that firms are more likely to voluntarily disclose their auditors' reports on internal control if they have higher state ownership, lower managerial ownership, sanction records, audit committees, non-Big Four auditors as their auditors of annual financial reports, unqualified auditors' opinions on financial reports, less board independence, after controlling for firm size, liabilities, performance, and history. Moreover, as compared to a control group that exhibits similar characteristics, firms that voluntarily disclose auditors' reports on internal control are associated with positive earnings quality and negative cost of equity capital.
文摘As international migrant workers, they should equip themselves with appropriate knowledge and skills to compete with other overseas workers in the global job market. This means that international migrant workers need to improve their quality and ability. In addition, it also requires a high work and motivation to produce a satisfactory performance. Capabilities like cognitive, affective, and psychomotor abilities are needed to support performance Information related to three abilities also motivation is important from international migrant workers from the island of Madura to be analyzed. Based on the results of qualitative research using interview technique and observation on three informants who had worked abroad as nursing, baby sitter, and housekeeper whose data validity of interview result is measured using triangulation method, it shows different ability in working on his job (though having the same motivation) resulted different performance. Low performance due to lack of ability in cognitive, affective, and psychomotor aspects resulted in workers who could not compete with other workers. The evidence came from the lack of contract extension for low-performing workers. It is therefore recommended for prospective international migrant workers to equip themselves with sufficient capacity through trainings undertaken by government training center (Balai Latihan Kerja/BLK)