語義感染在詞彙化中的作用——以“所事”、“所有”的詞彙化爲例

意義的感染不僅會發生在詞上,也會發生在短語上。語義感染是引發短語詞彙化的一個重要誘因。"所事"(意爲"凡事",元曲中習見)和"所有"都是在語境中感染了遍指義而導致意義發生變化進而凝固成詞的,成詞前它們都是"所"字結構。"所事"長期跟動詞"無"組合("無所事")而感染了遍指義("無"具有[+遍指]的語義特徵);"所有"頻繁與總括副詞、遍指代詞共現而感染、激活了遍指義。

Audit Quality in Practice A Critical Analysis of the Financial Reporting Council （FRC） Discussion Paper

The efforts by the Financial Reporting Council （FRC） in the United Kingdom （UK） to stimulate audit firms to improve audit quality manifest in its Discussion Paper： Promoting Audit Quality warrant further analysis. The discussion paper identified factors such as audit firm culture, the quality of people, the effectiveness of audit process, and outside factors such as management and audit committee （AC） which can affect level of audit quality in practice. Reporting upon the analysis of responses to the discussion paper, the objective of this study is to analyze views from the respondents about various issues related to audit quality. This study composes of how subject of audit quality is seen in practice, which contributes to our understanding of conditions, events, or processes that can affect audit quality in practice.

The Relevance of International Financial Reporting Standards for Small and Medium-Sized Entities （IFRS for SMEs） in Swaziland

The purpose of this study is to explore the relevance of adopting International Financial Reporting Standards （IFRS） for small and medium-sized entities （SMEs） in Swaziland. The study further seeks to determine if IFRS for SMEs can be the solution to better reporting by local SMEs. There has been a growing need for different reporting standards for small firms and big firms over the years due to the unique challenges and attributes they face especially in the area of financial reporting. This research is based on a statistical analysis of questionnaires completed by accountants from SMEs in Swaziland as well as other stakeholders who have a direct or an indirect interest in the financial statements of SMEs. These stakeholders included audit firms and the financial institutions. The sampling rate of 10% was applied across each industry to come up with a sample of 60 SMEs. Furthermore, a 100% sampling rate on the other stakeholders was applied. These were nine financial institutions and eight audit finns. The findings from the study revealed that SMEs in Swaziland are having challenges with the current reporting framework but to some extent, the framework is suitable. Most SMEs are not aware of IFRS for SMEs, therefore the accounting profession in Swaziland （SIA） has a huge role to play in training auditors and accountants in the country. Overall, IFRS for SMEs is applicable in Swaziland.

Client importance and audit quality： Evidence from a-shares capital market data of 2002-2005

Using China A-shares capital market data of 2002-2005, this paper supports the conclusion that client importance is negatively associated with audit quality. Further, we partition the sample into Big 4 and Non-Big 4. In subgroup of Non-Big 4, client importance is negatively associated with audit quality statistically. However, this association isn＇t statistically significant in Big 4 subgroup. The conclusion is significant for the development of CPA finns.

History of Church Design in Olszyna Lubanska

The history of the design of St. Joseph the Betrothed church in Olszyna Lubaflska is presented in the paper. The first design of the church was drawn up by a local master builder in 1889 but was given such a poor evaluation by a firm of architects in Berlin that a new project had to be commissioned. The technical opinion on the design is analysed in the paper： both projects are discussed and some of the drawings from the projects are presented. The text of the expert evaluation and the draft of the church have never been published yet.

The Transmigrating Evil Genius： From Boothby to Rohmer to Fleming

Literary characters possess a genealogy. Indeed, stock characters like the evil genius or super villain boast family trees that readers can trace not only through time--in this case, starting in the late 19th century--but also across borders. This study traces the genealogical roots of the modern super villain by examining, in turn, Ian Fleming＇s characters Ernst Blofeld and Dr. Julius No, Sax Rohmer＇s Dr. Fu Manchu, and Guy Boothby＇s Dr. Antonio Nikola. In ＂Orientalism＂, the author contends that the modern super villain is the embodiment of these writers＇ orientalist fantasies and fears. Finally, in ＂Mad Science＂, the argument is made that the evil geniuses of Fleming, Rohmer, and Boothby may very well be the offspring of an earlier stock character, the mad scientist, who trades monomania for megalomania.

Effects of Mandatory Audit Firm Rotation Upon Quality of Audit： The Perception of Audit Firms Evidence From Bahrain

The objectives of this study are： （1） to explore current audit appointment practices by audit firms in Bahrain; （2） to look into the opinions of audit firms in Bahrain on potential effects provided by implementing mandatory audit firm rotation （audit quality）; and （3） to investigate audit firms＇ views in implementing mandatory audit firm rotation in Bahrain. To achieve these objectives, a questionnaire was developed and distributed to respondents that consist of all auditors working in audit firms in Bahrain. The findings indicated that there is a significant relationship between mandatory audit firm rotation and quality of audit. The study also indicated that longer partner tenure makes the auditor＇s performance lack the quality in the auditing process. The average mean for all questions of the hypothesis together is 2.73 with average standard deviation of 0.94 which is less than half of the mean. This means that there is no dispersion among respondents about the questions of the hypothesis. Also, the analysis shows that the t-value is 29.922, which is greater than the table critical value of t （1.66）, and the p-value obtained is 0.000 which is less than the value of significance at p 〈 0.05. These results confirm statistically that there is a significant relationship, so the null hypothesis is rejected and the alternative hypothesis is accepted.

Study of Squeezed Excitons in Polar Semiconductors

Some properties of excitons in polar semiconductors are studied theoretically by means of squeezed state variational approach. This method makes it possible to consider bilinear terms of the phonon operators as well as linear terms arising from the Lee-Low-Pines （LLP）-like transformation. The exciton ground state energy and binding energy are calculated numerically. It is shown that the squeezing effect is significant in the case of strong exciton-phonon coupling region.

Regional Variation in the SME-Audit Firm Relationship

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.

The Relationship Among Ethical Climate, Job Satisfaction, Organizational Commitment, and External Auditor＇s Turnover Intention

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.

Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.

Transparency Reports as a Red Flag for Quality Control of Audit Firms The Republic of Macedonia Experiences

A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia （ICARM）, the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control？ Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients？ The authors will try to provide the answers to the abovementioned questions in this paper.

Perceptions on the Effects of Auditor-Client Relationship upon Audit Quality and Auditor Independence： Evidence from Bahrain

The study aims to focus upon the association between the auditors and companies by indicating how this association affects the quality of audit and auditor independence in a developing country （the case of Bahrain）. To achieve these objectives, a questionnaire was developed and distributed to respondents from audit firms in Bahrain. Descriptive statistics were used to analyse the influence of auditor-client association upon quality of audit and auditor independence and how audit quality and auditor independence are improved was also explored in the study. The results show that all the questions （1-8） in the questionnaire impair both audit quality and auditor independence with the means ranging from 3.6000 to 4.0364 with an average mean of 3.7212. According to the measurement scale, any item with a mean of 3.50 or more is acceptable, and since all the influences are above 3.50, they are all acceptable. Regarding how auditor-client relationship （or long tenured auditor） would improve both quality of audit and auditor independence, the results show that all the questions （9-17） would improve both audit quality and auditor independence with the means ranging from 3.6364 to 4.0727 with an average of 3.8646, which are acceptable. These results confirm statistically that there is a significant relationship between the auditor long-term tenure and audit quality and auditor independence, so the null hypothesis （H0） is rejected and the alternative hypothesis is accepted. Simple regression analysis is employed to test the hypothesis of the study and its significance. The results show that （H0） hypothesis is not significant. Therefore, the alternative hypothesis （H1） is significant at p 〈 0.005, which means that there are differences in viewpoints among respondents and the p-value obtained is 0.044 which is less than the significant value of p 〈 0.05. These results confirm the hypothesis that a significant relationship exists between the auditor long-term tenure and quality of audit and auditor independence.

Effect of Combinations of Sucrose and Cryoprotectants on the Survival of Catfish Embryos （Pangasidae hypophthamus）

Although cryopreservation of embryos has been used in most terrestrial animals, the application of this technique has not been succeeded for aquatic animals. In this study, the authors investigate the effect of different combinations of sucrose （SUC, C12H22OH） and cryoprotectants （CPAs） on the survival of the catfish embryos （Pangasidae hypophthalmus） at low temperatures （4, 0 and -20 ℃） for short-term storage. For this aim, embryos with somites and optic cups were exposed to different combinations of sucrose with methanol （SUC ＋ MeOH）, 1.2-propylene glycol （SUC ＋ PROH） and ethylene glycol （SUC ＋ EG） at four concentrations ratios： （1） 0.5 M SUC ＋ 0.5 M CPA; （2） 1 M SUC ＋ 0.5 M CPA; （3） 0.5 M SUC ＋ 1 M CPA; （4） 1 M SUC ＋ 1 M CPA for 40 min at 4, 0 and -20 ℃. Embryos kept in water at room temperature （RT）, 4, 0 and -20℃ were used as controls. The survival rate was expressed as a percentage of hatched embryos per total embryos treated. The results showed that the hatching rate declined significantly when embryos were stored in water at 0 ℃ and -20℃. For embryos at 0 ℃ storage, the highest survival rate （87.78%） was obtained with 1 M SUC ＋ 1 M MeOH combination while at -20 ℃, only embryos in the combined treatments of 0.5 M SUC ＋ 1 MEG and 0.5 M SUC ＋ 1 M PROH reached the hatching stage （40% and 83.33%, respectively）. In conclusion, the results showed that the catfish embryos are sensitive to sub-zero temperatures and the combined treatment of 0.5 M sucrose and 1 M propylene glycol can be used to protect catfish embryos from damages caused by low temperature （0 ℃ and -20 ℃）.

Correlation of Leadership Style and Culture Type for Public Accounting

Organisational success has been considered dependent on leadership style and organisational culture, especially with the increase in firms collapsing throughout the recent recession. Literature has found that the success of organizations indicated with sustained profits, performance indicators and high financial returns are achieved using superior leadership. This research evaluates the impact leadership style has on culture within an organisation. This research uses two well-used surveys to find the link between an organisation＇s leadership style and culture within an accounting firm. Results indicate that the local accounting fn＇m has a dominant leadership style of Democratic and a dominant culture of Hierarchy followed closely by Market. Further work is needed to identify if these styles persist in other accounting firms.

Empirical Research on Factors Influencing Level of Environmental Protection Information Disclosure in Annual Reportsby Listed Companies

Taking 248 A-share manufacturing listed companies in 2006 Shanghai Stock Exchange as example, using "index method" to measure level of environmental protection infor-mation disclosure, this paper examines the factors influencing level of environmental protection information disclosure. The findings show that the disclosure level has improved, but the overall level is still low and unable to satisfy information users; there is positive correlation between corporate size, industry type, accounting firm's type and corporate environmental dis-closure index. The companies of large scale and heavy pollu-tion and those audited by international "Big 4" and domestic "Big 10" accounting firms have a high level of environmental disclosure, while the profitability and financial leverage has no impact on the disclosure level. Finally some suggestions are put forward to establish environmental information disclosure sys-tem in China.

Corporate Reporting： An Integrated Approach to Legitimacy Claims

With the increasing pressure on companies to engage in corporate social responsibility （CSR）, it is paramount for businesses and organizations to gain social legitimacy through building trust and credibility towards their stakeholders. Corporate reporting is a major tool whereby they can demonstrate their transparency and their will to contribute to society. However, reporting is often addressed as a narrow and restricted discipline based on specific areas of communication like financial and CSR communication, which potentially can lead to ＂disconnected reporting＂. The aim of this paper is to address reporting within a framework of corporate communication, introducing the concept of corporate reporting as ＂an issue of integration＂ and to discuss the opportunities and challenges of corporate reporting as a driver for gaining social legitimacy. Recent research in corporate reporting and the development of standards by distinguished reporting agencies （e.g., Klynveld Peat Marwick Goerdeler （KPMG）, A4S, PricewaterhouseCoopers （PwC）） seem to support this position, arguing that integrated reporting is ＂the way forward＂. Accordingly, the authors conclude that there is a need to include a broader range of aspects in the corporate reporting literature applying a strategic integrated approach by which corporate reporting may more explicitly help businesses and organizations gain social legitimacy towards their internal and external stakeholders.

Yogic Prescription for Corporate Wellness and Excellence

Yoga has been practiced as a complete way of life management and ecological harmony for time immemorial. Successful companies across the globe like Microsoft, IBM, and PepsiCo etc., have incorporated yoga or spirituality at their workplaces for employees＇ wellness and organizational excellence. In contemporary scenario, scientific researches on yoga that substantiate its positive impacts at bodily, psychic, societal, spiritual and organizational level have been made abundantly. However, there is a lack of an innovative yogic model that is holistic and supportive to boost corporate wellness （CW） and excellence （CE）. So the basic aim of this paper is to propose a yogic prescription CYP） for the corporate wellness and excellence that needs to be tested in future researches.

Iconography of National Mourning in Polish Press

By the law, the highest-ranking state officials announce national mouming in response to death of prominent persons. The concept of mourning should be understood both as way of showing grief in public spaces and a period of time. In turn, the concept of iconography means a collection of illustrations, paintings, prints, drawings relating to a person, place or topic. President of Poland, his wife and other 94 people died in the Smolensk plane crash on April 10, 2010, thus the images of plane crash and its outcome published in different segments of Polish press are the subject of the article. Research based on methods such as interpretation of composition and semiotics. I started my analysis with a few hypotheses： （1） The cultural background, especially religious, determines the mourning visual representation; （2） The result of certain style of visualization can be constructing of a political myth; （3） Different means can be used by mass media in adapting culture patterns process; （4） Different photographic genres can be used to illustrate the mourning; and （5） Press segments differ in way/style of mourning visualization.

Study on the Current Implementation Situation of the Independent Director System in China＇s Listed Companies

The independent director system, as an effective measure to improve the corporation governance structure of China＇ s listed companies, is focused by more and more people at the capital market. In this paper, the proportion of independent directors in the board of directors, and the actual condition, compensation, and duties performing of independent directors are analyzed by taking A-share listed companies in Shanghai Stock Exchange as an example, so that the current implementation situation of the independent director system in China＇ s listed companies is analyzed deeply through the empirical method. Finally, suggestions for its imorovement are orooosed.