This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The ques...This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The questionnaire is sent to a sample of external auditors from Malaysian Big Four （Klynveld Peat Marwick Goerdeler （KPMG）, Ernst and Young, Deloitte KassimChan, and PricewaterhouseCoopers （PwC）） main offices. There are 167 useable responses. The regression results have provided evidence that ethical climate is directly, significantly, and positively associated with job satisfaction. In contrast, ethical climate appeared not to be directly related with external auditor＇s turnover intention. Both job satisfaction and organizational commitment were identified as significant predictors in explaining turnover intention, since they had a significant and negative effect on external auditor＇s turnover intention. This study also implied that job satisfaction had a significant effect on organizational commitment. Furthermore, the findings revealed that organizational commitment partially mediated the relationship between job satisfaction and turnover intention. The results extend the literature on external auditor＇s turnover intention and provide insights for human resource management in accurately assessing employee＇s turnover intention in order to improve retention and reduce actual turnover particularly in audit firms.展开更多
With the acceleration of the process of social information, information resources construction has become an important part of national development strategies. The library is one of the main information resources cons...With the acceleration of the process of social information, information resources construction has become an important part of national development strategies. The library is one of the main information resources constructions and is an important information resource position of social construction. Computer applications in the book management, greatly improve the management efficiency of the library, and have changed the traditional management service model. Universal service network extends to every comer make reader can read everywhere, breaking the boundaries of time and space and also greatly promoting the modernization of the library. Library modernization, according to the characteristics of the objective law refers library work practices, uses modem technological conditions, rational organization of scientific management of library work, to maximize efficiency and quality and effectively complete the task library. Library essence of modem management techniques is to achieve the modernization of libraries and library management modernization. Modem library information system can be divided into three aspects of building automation libraries, library networks and digital libraries. Digital library management directly reflects a country＇ s level of a regional knowledge economy and information industry development, and digital network resource management in the book gradually dominates.展开更多
Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, so...Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, some important historical materials are collected in libraries, and all of them are of important significance for studies of social development from multiple aspects. Influenced by information technology, the forms of library resources are no longer limited to books and documents, and digital resources have changed into part of the storage of library information. With the purpose of solving the problems in the current management of non-book resources, it is necessary for management personnel of libraries to actively change management model and make more scientific and sound resource management programs. Based on this point, an analysis is made by the author in this paper.展开更多
文摘This study attempts to examine the relationship among ethical climate, job satisfaction, organizational commitment, and turnover intention in the context of the Malaysian external auditor＇s work environment. The questionnaire is sent to a sample of external auditors from Malaysian Big Four （Klynveld Peat Marwick Goerdeler （KPMG）, Ernst and Young, Deloitte KassimChan, and PricewaterhouseCoopers （PwC）） main offices. There are 167 useable responses. The regression results have provided evidence that ethical climate is directly, significantly, and positively associated with job satisfaction. In contrast, ethical climate appeared not to be directly related with external auditor＇s turnover intention. Both job satisfaction and organizational commitment were identified as significant predictors in explaining turnover intention, since they had a significant and negative effect on external auditor＇s turnover intention. This study also implied that job satisfaction had a significant effect on organizational commitment. Furthermore, the findings revealed that organizational commitment partially mediated the relationship between job satisfaction and turnover intention. The results extend the literature on external auditor＇s turnover intention and provide insights for human resource management in accurately assessing employee＇s turnover intention in order to improve retention and reduce actual turnover particularly in audit firms.
文摘With the acceleration of the process of social information, information resources construction has become an important part of national development strategies. The library is one of the main information resources constructions and is an important information resource position of social construction. Computer applications in the book management, greatly improve the management efficiency of the library, and have changed the traditional management service model. Universal service network extends to every comer make reader can read everywhere, breaking the boundaries of time and space and also greatly promoting the modernization of the library. Library modernization, according to the characteristics of the objective law refers library work practices, uses modem technological conditions, rational organization of scientific management of library work, to maximize efficiency and quality and effectively complete the task library. Library essence of modem management techniques is to achieve the modernization of libraries and library management modernization. Modem library information system can be divided into three aspects of building automation libraries, library networks and digital libraries. Digital library management directly reflects a country＇ s level of a regional knowledge economy and information industry development, and digital network resource management in the book gradually dominates.
文摘Libraries are places in which all kinds of academic information are gathered, providing people with a broad platform for accessing a variety of knowledge. In addition to the knowledge in daily work, study and life, some important historical materials are collected in libraries, and all of them are of important significance for studies of social development from multiple aspects. Influenced by information technology, the forms of library resources are no longer limited to books and documents, and digital resources have changed into part of the storage of library information. With the purpose of solving the problems in the current management of non-book resources, it is necessary for management personnel of libraries to actively change management model and make more scientific and sound resource management programs. Based on this point, an analysis is made by the author in this paper.
