With the rapid development of electronic commerce, supply chain management is facing more and more new challenges. Therefore, it is particularly important to study the development of clear direction of supply chain. H...With the rapid development of electronic commerce, supply chain management is facing more and more new challenges. Therefore, it is particularly important to study the development of clear direction of supply chain. However, the supply chain is composed of different interest subjects, each subject in order to achieve the maximization of their own interests and adopt different measures, is a complex, huge system, has brought the huge challenge to the supply chain management. In this paper, the research on Supply Chain Management in the current situation, characteristics and the modem supply chain management are summarized, and combined with new challenges of supply chain management to predict future research direction is the development of supply chain management, in order to make the supply chain management to the greatest extent satisfy the consumer e-commerce mode increasingly popular.展开更多
The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
The economic benefits of insect-resistant genetically modified(GM) crops have been well documented, but the impact of such crops and the consequent reduction in pesticide use on farmers' health remains largely unk...The economic benefits of insect-resistant genetically modified(GM) crops have been well documented, but the impact of such crops and the consequent reduction in pesticide use on farmers' health remains largely unknown. Through the analysis of the data collected from the physical examination from farmers in China, we show that GM rice significantly reduces pesticide use and the resultant not only visible but also invisible adverse effects on farmers' neurological, hematological, and electrolyte system. Hence, the commercialization of GM rice is expected to improve the health of farmers in developing countries, where pesticide application is necessary to mitigate crop loss.展开更多
文摘With the rapid development of electronic commerce, supply chain management is facing more and more new challenges. Therefore, it is particularly important to study the development of clear direction of supply chain. However, the supply chain is composed of different interest subjects, each subject in order to achieve the maximization of their own interests and adopt different measures, is a complex, huge system, has brought the huge challenge to the supply chain management. In this paper, the research on Supply Chain Management in the current situation, characteristics and the modem supply chain management are summarized, and combined with new challenges of supply chain management to predict future research direction is the development of supply chain management, in order to make the supply chain management to the greatest extent satisfy the consumer e-commerce mode increasingly popular.
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China （Grant No. llYJA790179） and Shandong Provincial Natural Science Foundation, China （Grant No. ZR2010GM010）.
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
基金supported by the International Development Research Center(106160-002)the National Natural Science Foundation of China(71333013,71210004)National Key Program on Genetically Modified New Varieties(2011ZX08015-002A)
文摘The economic benefits of insect-resistant genetically modified(GM) crops have been well documented, but the impact of such crops and the consequent reduction in pesticide use on farmers' health remains largely unknown. Through the analysis of the data collected from the physical examination from farmers in China, we show that GM rice significantly reduces pesticide use and the resultant not only visible but also invisible adverse effects on farmers' neurological, hematological, and electrolyte system. Hence, the commercialization of GM rice is expected to improve the health of farmers in developing countries, where pesticide application is necessary to mitigate crop loss.
