At the cost of overdrawing from the environment, spatial distribution of industries takes promoting the economic growth as goal and makes the overload of industries coexist with the unreasonable arrangement in some ar...At the cost of overdrawing from the environment, spatial distribution of industries takes promoting the economic growth as goal and makes the overload of industries coexist with the unreasonable arrangement in some areas, which is unable to satisfy the demand of sustainable development. To change the present development model, the spatial distribution of industries must coordinate with the environmental bearing capacity. The present practice we take to change resources distribution to meet the existing arrangement of industries will bring incredible calamitous consequence to the development in the future. To make industry’s arrangement coordinate with ecological environment, and to adopt the method similar to “arranging along the rivers” should become the guidelines of spatial distribution of industries.展开更多
Recently the behavior of human has resulted in the deterioration of global ecological environment, and global warming and environmental pollution have caused the occurrence of extreme events frequently If we repeat th...Recently the behavior of human has resulted in the deterioration of global ecological environment, and global warming and environmental pollution have caused the occurrence of extreme events frequently If we repeat the reckless environmental overkill, civilization will enter a victous circle of decline and lose even the strength and vitality to live in harmony with the environment. At Present, China is in a speciat period of rapid economic develop- ment. Some enterprises focus on short-term profits and don＇t formulate long-term strategies. For example, with the rapid expansion of the steel industry, some serious problems have emerged. Based on principles of industrial ecology and the concept of circular economy, to develop a new development model, taking a new road to industrialization is very necessary. Re-examining the current steel enterprises, this＇ paper proposes the new methods of the integration of material, energy integration, water system integration and sharing of information and facilities. Through ecologi- calization of technology, system, and industrial structure and product structure adjustment, the eco-transformation of the modern steel industry will be gradually achieved in China展开更多
Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was high...Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.展开更多
The paper analyzes coupling mechanisms and the evolution between industrial restructuring and environmental pollution. We empirically examined a case study from Gansu Province and found that industrial restructuring h...The paper analyzes coupling mechanisms and the evolution between industrial restructuring and environmental pollution. We empirically examined a case study from Gansu Province and found that industrial restructuring had promoted economic development but increased pressure on the environment. Given that heterogeneous industries generate different kinds of pollution, optimizing industrial structure is a feasible solution to fully realizing sustainable development.展开更多
文摘At the cost of overdrawing from the environment, spatial distribution of industries takes promoting the economic growth as goal and makes the overload of industries coexist with the unreasonable arrangement in some areas, which is unable to satisfy the demand of sustainable development. To change the present development model, the spatial distribution of industries must coordinate with the environmental bearing capacity. The present practice we take to change resources distribution to meet the existing arrangement of industries will bring incredible calamitous consequence to the development in the future. To make industry’s arrangement coordinate with ecological environment, and to adopt the method similar to “arranging along the rivers” should become the guidelines of spatial distribution of industries.
文摘Recently the behavior of human has resulted in the deterioration of global ecological environment, and global warming and environmental pollution have caused the occurrence of extreme events frequently If we repeat the reckless environmental overkill, civilization will enter a victous circle of decline and lose even the strength and vitality to live in harmony with the environment. At Present, China is in a speciat period of rapid economic develop- ment. Some enterprises focus on short-term profits and don＇t formulate long-term strategies. For example, with the rapid expansion of the steel industry, some serious problems have emerged. Based on principles of industrial ecology and the concept of circular economy, to develop a new development model, taking a new road to industrialization is very necessary. Re-examining the current steel enterprises, this＇ paper proposes the new methods of the integration of material, energy integration, water system integration and sharing of information and facilities. Through ecologi- calization of technology, system, and industrial structure and product structure adjustment, the eco-transformation of the modern steel industry will be gradually achieved in China
文摘Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.
基金the National Natural Science Foundation of China (41271556)National Basic Research Priorities Program of China(2007FY110300)
文摘The paper analyzes coupling mechanisms and the evolution between industrial restructuring and environmental pollution. We empirically examined a case study from Gansu Province and found that industrial restructuring had promoted economic development but increased pressure on the environment. Given that heterogeneous industries generate different kinds of pollution, optimizing industrial structure is a feasible solution to fully realizing sustainable development.
