The purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to ...The purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor's role is limited.展开更多
This thesis tries to explore the problems of the rural English teachers' professional development and aims to give some hints on teachers' professional development and future teacher training. This thesis makes a su...This thesis tries to explore the problems of the rural English teachers' professional development and aims to give some hints on teachers' professional development and future teacher training. This thesis makes a survey to 20 rural English teachers from 10 primary schools in the surrounding areas of Linyi City. The survey mainly focuses on the following four aspects: basic situation of the teachers, knowledge of English language and teaching skills, teachers' motivation, and self-analysis of their development. With an analysis of the results of the investigation, the author wants to evoke teachers' and researchers' awareness for improving English language teachers' professional development in rural primary schools展开更多
文摘The purpose of the paper is to examine how the relationship between small and medium sized enterprises (SMEs) and their auditor varies between regions. Auditing literature, regional, and network studies are used to set up hypotheses on differences between rural regions and the metropolitan urban region. Survey data from 421 SMEs are analyzed and findings support that in rural regions, especially those with a strong entrepreneurial culture and tight inter-organizational links, the SME-auditor relationship is to a larger extent trust-based compared to the urban region. In the rural region, the auditor assumes the role as a business support agent providing valuable strategic advice. The SME-auditor relationship is weakest in the urban region where the auditor's role is limited.
文摘This thesis tries to explore the problems of the rural English teachers' professional development and aims to give some hints on teachers' professional development and future teacher training. This thesis makes a survey to 20 rural English teachers from 10 primary schools in the surrounding areas of Linyi City. The survey mainly focuses on the following four aspects: basic situation of the teachers, knowledge of English language and teaching skills, teachers' motivation, and self-analysis of their development. With an analysis of the results of the investigation, the author wants to evoke teachers' and researchers' awareness for improving English language teachers' professional development in rural primary schools