From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instr...From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.展开更多
Simplified wave models- such as kinematic,diffusion and quasi-steady- are widely employed as a convenient replacement of the full dynamic one in the analysis of unsteady open-channel flows,and especially for flood rou...Simplified wave models- such as kinematic,diffusion and quasi-steady- are widely employed as a convenient replacement of the full dynamic one in the analysis of unsteady open-channel flows,and especially for flood routing.While their use may guarantee a significant reduction of the computational effort,it is mandatory to define the conditions in which they may be confidently applied.The present paper investigates the applicability conditions of the kinematic,diffusion and quasisteady dynamic shallow wave models for mud flows of power-law fluids.The power-law model describes in an adequate and convenient way fluids that at low shear rates fluids do not posses yield stress,such as clay or kaolin suspensions,which are frequently encountered in Chinese rivers.In the framework of a linear analysis,the propagation characteristics of a periodic perturbation of an initial steady uniform flow predicted by the simplified models are compared with those of the full dynamic one.Based on this comparison,applicability criteria for the different wave approximations for mud flood of power-law fluids are derived.The presented results provide guidelines for selecting the appropriate approximation for a given flow problem,and therefore they may represent a useful tool for engineering predictions.展开更多
In 2000, the interpretation of the specific application of law on the trial of traffic accident criminal cases was issued by the Supreme People＇ s court. The second article and the fourth article in the judicial inte...In 2000, the interpretation of the specific application of law on the trial of traffic accident criminal cases was issued by the Supreme People＇ s court. The second article and the fourth article in the judicial interpretation take the ＂no ability of the amount of compensation＂ as conviction and aggravated punishment standard after the traffic accident, causing the academic community fierce controversy. This article briefly states the publishing background, applicable conditions, defects and its positive significance of the two provisions. This paper nresents the immature modification suggestions for the two nrovisions.展开更多
文摘From the very beginning, auditing is pretty much a self-regulated follow in practice. But the plethora of recent corporate failures profession and has some ethical rules of thumb to and scandals where auditors＇ instrumental role is evident in many instances raise question about the validity and suitability of ＂self-regulation＂ in auditing, especially in the 21st century where auditors need to perform auditing in ever complex risk management process. Moreover, to restore the market confidences within the auditing profession and to raise the overall audit quality, many countries are establishing some super regulatory bodies to oversee the functions of auditing and auditors. Based on the ＂documentary research methodology＂, the author examines whether ＂self-regulation＂ in auditing has completely failed in the 21 st century. The author reveals that ＂self-regulation＂ in auditing has not completely failed; rather, a joint approach is needed to raise the overall quality of auditing where there will be equilibrium between ＂self-regulation＂ and statutory directive.
文摘Simplified wave models- such as kinematic,diffusion and quasi-steady- are widely employed as a convenient replacement of the full dynamic one in the analysis of unsteady open-channel flows,and especially for flood routing.While their use may guarantee a significant reduction of the computational effort,it is mandatory to define the conditions in which they may be confidently applied.The present paper investigates the applicability conditions of the kinematic,diffusion and quasisteady dynamic shallow wave models for mud flows of power-law fluids.The power-law model describes in an adequate and convenient way fluids that at low shear rates fluids do not posses yield stress,such as clay or kaolin suspensions,which are frequently encountered in Chinese rivers.In the framework of a linear analysis,the propagation characteristics of a periodic perturbation of an initial steady uniform flow predicted by the simplified models are compared with those of the full dynamic one.Based on this comparison,applicability criteria for the different wave approximations for mud flood of power-law fluids are derived.The presented results provide guidelines for selecting the appropriate approximation for a given flow problem,and therefore they may represent a useful tool for engineering predictions.
文摘In 2000, the interpretation of the specific application of law on the trial of traffic accident criminal cases was issued by the Supreme People＇ s court. The second article and the fourth article in the judicial interpretation take the ＂no ability of the amount of compensation＂ as conviction and aggravated punishment standard after the traffic accident, causing the academic community fierce controversy. This article briefly states the publishing background, applicable conditions, defects and its positive significance of the two provisions. This paper nresents the immature modification suggestions for the two nrovisions.
