Public security emergency is a public crisis event, and we cannot anticipate the specific time, actual scale, specific situation and influence depth of emergencies. If the emergencies are not under control, the crisis...Public security emergency is a public crisis event, and we cannot anticipate the specific time, actual scale, specific situation and influence depth of emergencies. If the emergencies are not under control, the crisis will get worse and its destructive energy will be released quickly.Structure box is an invisible closed system which is constructed by local politics, economy, and culture. Namely, structure box is local social ecological environment. Structure box is a closed area which is full of anger. Therefore, in such environment with too much pressure, we need an outlet to release pressure. Anger is the social and psychological basis of the emotional resonance of onlooker, when the fuse incident occurred, so that the widespread anger in structure box will find the spotlight. The words and actions of the leaders in the informal group will produce a great social infection and circulatory response, and groups’ stirring will cause emotional resonance which is easy to burst. Thus, irrational behavior may caused by people. This processcan use five links to describe： occurrence of fuse events, information diffusion, emotional resonance, situational catalysis, control failure, and occurrence of public security emergency. This is the occurrence mechanism of public security emergency.展开更多
The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit com...The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.展开更多
The main goal of this paper is to analyze situations of financial crisis in Italian companies. The analysis has also been focused on the company＇s attitude to overcome the financial crisis. Secondly, the authors have...The main goal of this paper is to analyze situations of financial crisis in Italian companies. The analysis has also been focused on the company＇s attitude to overcome the financial crisis. Secondly, the authors have analyzed if the recovery project has required the introduction of a new management control system or changes to the existing management control system. The methodology is composed of several steps. First of all, the authors have analyzed the existing literature. Secondly, the authors have referred to a sample of 98 Italian recovery projects formalized by Italian private companies. The analysis of the literature and the recovery projects permits to achieve some provisional results, which have been tested through surveys. The methodology approach is inspired by the grounded theory. The findings have been several： （1） The crisis is a usual event in the lifecycle of a firm, due to a deterioration of its strength and a change of the context; （2） The timing factor has played a fundamental role in managing the crisis situation, because a late identification of the symptoms or a minimization of them can generate an irreversible situation; and （3） In addition, a recovery project includes the introduction of a new management control system or changes to the existing management control system. These new or modified management control systems use ＂feed-forward＂ mechanisms, which make early predictions about the changes in the characteristics of the competitive framework.展开更多
文摘Public security emergency is a public crisis event, and we cannot anticipate the specific time, actual scale, specific situation and influence depth of emergencies. If the emergencies are not under control, the crisis will get worse and its destructive energy will be released quickly.Structure box is an invisible closed system which is constructed by local politics, economy, and culture. Namely, structure box is local social ecological environment. Structure box is a closed area which is full of anger. Therefore, in such environment with too much pressure, we need an outlet to release pressure. Anger is the social and psychological basis of the emotional resonance of onlooker, when the fuse incident occurred, so that the widespread anger in structure box will find the spotlight. The words and actions of the leaders in the informal group will produce a great social infection and circulatory response, and groups’ stirring will cause emotional resonance which is easy to burst. Thus, irrational behavior may caused by people. This processcan use five links to describe： occurrence of fuse events, information diffusion, emotional resonance, situational catalysis, control failure, and occurrence of public security emergency. This is the occurrence mechanism of public security emergency.
文摘The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.
文摘The main goal of this paper is to analyze situations of financial crisis in Italian companies. The analysis has also been focused on the company＇s attitude to overcome the financial crisis. Secondly, the authors have analyzed if the recovery project has required the introduction of a new management control system or changes to the existing management control system. The methodology is composed of several steps. First of all, the authors have analyzed the existing literature. Secondly, the authors have referred to a sample of 98 Italian recovery projects formalized by Italian private companies. The analysis of the literature and the recovery projects permits to achieve some provisional results, which have been tested through surveys. The methodology approach is inspired by the grounded theory. The findings have been several： （1） The crisis is a usual event in the lifecycle of a firm, due to a deterioration of its strength and a change of the context; （2） The timing factor has played a fundamental role in managing the crisis situation, because a late identification of the symptoms or a minimization of them can generate an irreversible situation; and （3） In addition, a recovery project includes the introduction of a new management control system or changes to the existing management control system. These new or modified management control systems use ＂feed-forward＂ mechanisms, which make early predictions about the changes in the characteristics of the competitive framework.
