This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of ...This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality展开更多
The merger of the pension not only in relation to the social justice, but also the relationship between the construction of social security system, pensions merger is beyond doubt. Pension dual track the biggest drawb...The merger of the pension not only in relation to the social justice, but also the relationship between the construction of social security system, pensions merger is beyond doubt. Pension dual track the biggest drawback is that a significant loss of fairness, the gap between different groups of pension is too wide, causing social conflicts. The merger of the pension has be imperative. Therefore, it is necessary to establish and perfect the system of the civil service pension insurance legal mandatory occupational pension system, strengthen the basic social pension, broaden the channels for pension investment, reform organs and institutions pension system and pension system Retbrm and civil service pay rise, in order to promote the reform of the civil service pension system. The merger of the pension reform is scientific and reasonable, healthy and orderly and can achieve a smooth transition.展开更多
Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profess...Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profession. This paper gives a trial analysis on the reasons and precautionary measures of audit failure.展开更多
Contribution of first flush runoff events from intense rainfall to downstream aquatic ecosystems are often reported in terms of sediment and nutrient delivery, with hardly any consideration to the contribution that st...Contribution of first flush runoff events from intense rainfall to downstream aquatic ecosystems are often reported in terms of sediment and nutrient delivery, with hardly any consideration to the contribution that standing, concentrated tailwater in primary aquatic systems makes to downstream nutrient loads. Two geographically distinct studies （Jonesboro Arkansas, and Stoneville Mississippi; 4 studies, n = 30） evaluated the effectiveness of drainage ditch systems to mitigate nutrient concentrations and loads. Within each independent study all experimental ditches had elevated background nutrient concentrations as a result of standing water, prior to the start of each simulated runoff experiment. These concentrations remained elevated 15-30 minutes post the start of each simulation as the concentrated, impounded water was pushed out through each system. In both these systems, it was hypothesized that water had accumulated in the respective drainage ditches and had been concentrated though evaporation and aquatic macrophyte transpiration. It is theorized that additional controlled drainage with improved dilution and hydraulic residence management.展开更多
This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of f...This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs＇ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation （SMIDEC） website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.展开更多
China has entered the aging society, huge elderly population base, rapid growth in the elderly population and increasingly showing aging, empty nest trend. The population of Disability and half-disabled elderly who ne...China has entered the aging society, huge elderly population base, rapid growth in the elderly population and increasingly showing aging, empty nest trend. The population of Disability and half-disabled elderly who need take of is growing. The pressure of the government pension is huge. At the same time, the Private Institutions for the Aged supply gap is big, the trend of demand exceeds supply is increasing day by day. Private Institutions for the Aged has gradually become the mainstream, to become a good way to solve the problem of pension in the future. However, due to the system of China＇s old-age service is not perfect, the social security institution is not clear, the implementation of social security experience and so on. Those has brought the very big resistance to the development of private institutions for the aged. we need analyze the dilemma of private institutions for the aged, identify the underlying reasons, and continue to deepen market-oriented pension services.展开更多
文摘This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality
文摘The merger of the pension not only in relation to the social justice, but also the relationship between the construction of social security system, pensions merger is beyond doubt. Pension dual track the biggest drawback is that a significant loss of fairness, the gap between different groups of pension is too wide, causing social conflicts. The merger of the pension has be imperative. Therefore, it is necessary to establish and perfect the system of the civil service pension insurance legal mandatory occupational pension system, strengthen the basic social pension, broaden the channels for pension investment, reform organs and institutions pension system and pension system Retbrm and civil service pay rise, in order to promote the reform of the civil service pension system. The merger of the pension reform is scientific and reasonable, healthy and orderly and can achieve a smooth transition.
文摘Many highly publicized accounting scandals of the recent past seriously caused enormous losses to investors, hindered the healthy development of the capital market and damaged the credibility of the accounting profession. This paper gives a trial analysis on the reasons and precautionary measures of audit failure.
文摘Contribution of first flush runoff events from intense rainfall to downstream aquatic ecosystems are often reported in terms of sediment and nutrient delivery, with hardly any consideration to the contribution that standing, concentrated tailwater in primary aquatic systems makes to downstream nutrient loads. Two geographically distinct studies （Jonesboro Arkansas, and Stoneville Mississippi; 4 studies, n = 30） evaluated the effectiveness of drainage ditch systems to mitigate nutrient concentrations and loads. Within each independent study all experimental ditches had elevated background nutrient concentrations as a result of standing water, prior to the start of each simulated runoff experiment. These concentrations remained elevated 15-30 minutes post the start of each simulation as the concentrated, impounded water was pushed out through each system. In both these systems, it was hypothesized that water had accumulated in the respective drainage ditches and had been concentrated though evaporation and aquatic macrophyte transpiration. It is theorized that additional controlled drainage with improved dilution and hydraulic residence management.
文摘This paper examines the relationship between small- and medium-sized enterprises＇ （SMEs） entrepreneurs＇ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs＇ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation （SMIDEC） website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs＇ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff.
文摘China has entered the aging society, huge elderly population base, rapid growth in the elderly population and increasingly showing aging, empty nest trend. The population of Disability and half-disabled elderly who need take of is growing. The pressure of the government pension is huge. At the same time, the Private Institutions for the Aged supply gap is big, the trend of demand exceeds supply is increasing day by day. Private Institutions for the Aged has gradually become the mainstream, to become a good way to solve the problem of pension in the future. However, due to the system of China＇s old-age service is not perfect, the social security institution is not clear, the implementation of social security experience and so on. Those has brought the very big resistance to the development of private institutions for the aged. we need analyze the dilemma of private institutions for the aged, identify the underlying reasons, and continue to deepen market-oriented pension services.
