政府绩效审计与行为审计

现阶段中国经济存在着“行政经济”和“市场经济”两种经济类别。市场 (私人 )经济已体现其竞争性 ,而行政经济仍具有计划经济的特点 ;在行政经济中引入绩效审计的观念 ,可以促进两类经济的横向比较 ,并将竞争机制引入行政经济中 ,促使行政成本的降低和社会公共服务经济效益的提高。

侦查行为事实评价与审前相关行为现实关照

侦查行为是否成立问题就是侦查行为事实评价问题,侦查行为成立必须具备客观标准和主观标准。我国应该建立以宪法为龙头,以刑事诉讼法为基准,以相关法律法规为配套的审前相关行为的司法控制体系,根据其刑事诉讼行为性质,建立和完善司法审查和救济制度。

审前羁押行为的行政可诉性

审前羁押是侦控机关为保障诉讼活动的顺利进行或防止犯罪嫌疑人继续犯罪而对犯罪嫌疑人采取的一种最严厉的强制措施 ,它会使被羁押者的人身自由受到严重的侵害。为此 ,基于侦查权和检察权的行政权属性 ,有必要也有可能将审前羁押纳入到行政诉讼的受案范围 ,从程序上为被羁押者提供一个切实可行的司法救济途径 ,一方面制约侦控机关权力的滥用 ,另一方面保障被羁押者的基本权利不受非法侵犯。

论调剂工作中的审方行为

目的：通过评价探讨调剂工作中的审方行为，表明其在当今医院药学实践中存在的必要性。方法：利用日常调剂工作中的处方实例，对审方行为的作用加以分析。结果：调剂工作中的审方行为是实施医药综合信息支持的药学监护的有效措施。它既能体现医院药房优质文明服务的功能性，又能保证处方合理用药的科技专业性；既反映出调配处方药师的综合素质，又折射出药学监护的丰富内涵，成为保证调配处方质量的用药实践。结论：调剂工作中的审方行为对于现代药疗服务是不可缺少的。

提高审方能力 确保用药安全

目的探索提高审方能力的策略,以确保用药安全.方法针对我院处方差错发生情况并加以分析.结果分析本院审方工作中所发现的差错及原因,总结经验并提出提高审方能力的对策.结论审方行为是实施医药综合信息支持的药学监护的有效措施,药师在处方审核和合理用药方面起着重要作用.

论行政协议案件的审理对象

基于行政行为的重要地位、依法行政原则、控权论等理论背景,我国传统的行政诉讼确立了"行为审"的基本进路,即以行政行为的合法性为审理对象。随着时代的发展,"行为审"因对行政过程和行政相对人的疏于关注而陷入了实践困境。在此背景下,"关系审"概念得以提出并凭借其丰富的内涵、多元的主体、完整的行政过程等优势成为"行为审"的可替代方案。而就行政协议案件而言,行政协议法律关系的动态化与行政协议中法定和约定并存两个特质决定了"行为审"难以应对行政协议案件的复杂性。立基于主观诉讼的基本立场,以实质性解决行政协议纠纷为基本目标,应当引入行政过程论的视角,建构起以"关系审"为主、"行为审"为辅的基本进路。

科技期刊中替审行为及应对措施

为了更好地防范替审行为给科技期刊带来的隐患,通过案例分析,认为替审行为主要是因为审稿专家缺乏审稿伦理:保密原则、信任关系、公正责任,并分析其危害。从出版的角度提出应对措施:事前联系沟通、邀请函明示并允许退审、提升选择准确性、事后评价以及向审稿人问责。

Effect of personality on fraud detection： The Malaysian case

Auditing standards require external auditors to provide reasonable assurance that the financial statements are free from material misstatements, either due to fraud or error. Inability of the external auditors to detect the material misstatements, particularly fraud, may expose them to litigation. The present study aims to examine the effect of personality factors （i.e., neuroticism, extraversion, conscientiousness, openness to experience and agreeableness） on the external auditors＇ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that personality does not have a positive effect on the external auditors＇ ability to detect the likelihood of fraud.

Impact of Tourists'Perceived Value on Behavioral Intention for Mega Events:Analysis of Inbound and Domestic Tourists at Shanghai World Expo

Based on the survey data for 2120 inbound and domestic tourists at the Shanghai World Expo,a structural equation model was constructed for the relationship among tourists' perceived value dimensions,behavioral intention and revisit intention.Additionally,the influence of tourists' perceived value dimensions on the behavioral intention and revisit intention was explored.The results show that the utilitarian value and enjoyment value significantly affect the inbound and domestic tourists' behavioral intention,while the convenience value and aesthetic value have no significant influence.The service value only significantly affects the domestic tourists' behavioral intention,and the aesthetic value only significantly affects the inbound tourists' behavioral intention.The utilitarian value,service value and enjoyment value significantly affect the inbound and domestic tourists' revisit intention,while the convenience value only significantly affects the domestic tourists' revisit intention.The utilitarian value is the primary factor affecting the inbound tourists' behavioral intention and revisit intention,and the perceived price has no significant effect on either inbound or domestic tourists' behavioral intention or revisit intention.The study explores the relationships between tourists' perceived value,behavioral intention and revisit intention,analyzes the divergence and causation,theoretically enriches the research field of tourism geography and behavioral geography,and has great practical significance to the sustainable development of mega events in China,including the further development of the Shanghai World Expo.

Audit Partner Rotation, Audit Quality, and Dynamic Industry Structure

Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwan Residents companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals （DA）, a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwan Residents data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality.

Attitudes Toward Dysfunctional Audit Behavior： The Effect of Budget Emphasis, Leadership Behavior, and Effectiveness of Audit Review

Dysfunctional audit behavior （DAB） is an accepted problem, associated with decreased audit quality. This study develops and tests a theoretical model that identifies factors contributing to DAB. Budget emphasis, leadership behavior structure and consideration, and effectiveness of audit review were examined as antecedents of attitudes toward DAB. The findings produced consistent evidence in support of the theoretical model. It is not an emphasis on meeting budgets that leads to undesirable behavior, but contextual variables, such as leadership behavior structure and effectiveness of audit review.

Forensic Auditing Techniques and Fraudulent Practices of Public Institutions in Nigeria

Public institutions are charged with the responsibility of providing essential services for the welfare of the citizens by manipulating the economy＇s financial flow through public expenditure, taxation, and so on. The reliance on public institutions to provide public services in Nigeria has resulted in disappointing results, because chief executives of the institutions take less interest in the degree of its success, and this accounts for the high level of fraudulent practices in such institutions. This study, therefore, examined the relationship between forensic auditing and fraudulent practices in Nigerian public institutions. To achieve this purpose, some hypothetical statements were made and a review of relevant literature was explored. The population of the study consisted of the general managers and accountants of 12 public institutions in Nigeria. The data generated were statistically tested with the Pearson Product-Moment Correlation Coefficient. The findings suggest that both the proactive and reactive forensic auditing techniques have a negative significant relationship with fraudulent practices in Nigerian public institutions. Based on the above, it was recommended that： （1） The Economic and Financial Crime Commission （EFCC）, the Independent Corrupt Practices Commission （ICPC）, and other anti-corruption bodies in Nigeria should have, in their payroll, internal forensic auditors to supplement the duties of the internal auditors; （2） Forensic auditors should regularly undergo training and development programs to acquaint them with relevant knowledge and skills for effective forensic auditing; and （3） Forensic auditing should be made mandatory for public institutions by regulatory authorities rather than being voluntary.

The Information Security of Digital Control Systems for Nuclear Power Plants

The NPP （nuclear power plant） being vital objects of an energy infrastructure must be protected against malicious actions affecting their safety, and cyber security plays a key part in attaining this goal. The paper considers, implemented by the authors within the project of advanced digital control system for NPP with the reactor VVER-1000, a system of unauthorized access protection, partially built up on the technology of AA （active audit） and expert system. The AA technology is based on response of the system on deviation of current signature of the automated process control system from stable state rather than on a certain signature of attack and relies on the estimation of the behavioral models of the particular digital control system. The advent of active audit reflects the current situation in the digital control systems where complex distributed platforms are used to construct automated process control system. The active audit allows one to make the digital control system functionally closed, provided that it is determinate. The methodology of the active audit does not give u external （barrier） and traditional （password, antivirus） methods of unauthorized access protection. These methods can be used when it is appropriate to achieve a required protection level.

The Formative Role of Art： John Dewey＇s Art as Quotidian Experience

The present manuscript aims to examine the impact of art on the cultivation of personality and sensitivity. The author suggests that education in art contributes to evolving sensibility towards the surrounding world. The artistic knowledge or attitude helps us perceive and feel the quotidian with affection, imagination, and creativity. It functions as a complement to a rational understanding of reality. This paper retakes Aristotelian category of poiesis, considering it a creative act and delves into John Dewey＇s view of relations between education and art. Dewey f＇mds in the aesthetic-artistic experience of the quotidian a way to engage with the other and to treat life as something with deep aesthetic sense. The discussion shown in this article follows four main threads under the scope of the Deweynian notion of art as experience, They are the education for art, education by art, education in art, and the creative act of the quotidian.

Internal Whistle-Blowing Intentions： A Study of Demographic and Individual Factors

Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.

Media Trial Supervision: Recalibrating the Model in a Transitional Society

Media supervision is the most common and effective form of extrajudicial trial supervision and hence should receive the most theoretical attention. Because of the enormous influence of media supervision and the uncertainty of its outcomes, the relationship between the media and the court has always been tense. Currently, the main model of media trial supervision centers on trial results; that is, media questions and criticisms tend to revolve around the substantive outcome of the trial in the hope that the courts will change the verdict. This supervisory model potentially risks encroaching on judicial independence. In the context of China＇s transitional society, such risks will be hard to control and will often develop into immediate social conflicts, jeopardizing the impartiality of the trial. To avoid this, the model of media supervision centered on trial results should shift to one centered on the conduct of the trial.

Pollutants and fish predator/prey behavior： A review of laboratory and field approaches

Fish behavior can be altered by contaminants. There is an extensive literature on laboratory behavioral assays, with many chemicals impairing feeding or predator avoidance. However, there is not extensive work on fishes that live in contami- nated environments. Therefore, we then review our recent research on feeding and trophic relations of populations from contami- nated estuaries compared with relatively unpolluted sites. The mummichog Fundulus heteroclitus, is a non-migratory fish; those from more contaminated areas are poor predators and slower to capture active prey （grass shrimp, Palaemonetes pugio）. In the field, they consume much detritus and sediment, which is not nutritious. They are less active than fish from cleaner sites and more vulnerable to predation. They have altered thyroid glands and neurotransmitter levels, which may underlie altered behaviors Fish from the reference site kept in tanks with sediment and food from the polluted site showed bioaccumulation and reduced prey capture after two months, although fish from the polluted site did not show significant improvement when maintained in a clean environment. Poor nutrition and predator avoidance may be responsible for their being smaller and having a shorter life span than reference fish. Bluefish Pomatomus saltatrix, are a marine species in which the young-of-the-year spend their first summer in es- tuaries. We found bioaccumulation of contaminants and reduced activity, schooling, and feeding in young-of-the-year bluefish from a relatively unpolluted site that were fed prey fish from a contaminated site. They also had altered thyroid glands and neuro- transmitter levels. Many field-caught specimens had empty stomachs, which is rare in this species. In the fall, when they migrate back out to the ocean, they are smaller, slower, and more likely to starve or to be eaten than those that spent their summer in cleaner estuaries [Current Zoology 58 （1）： 9-20, 2012].

Effect of losing a fight on later agonistic behavior toward unfamiliar conspecifics in male Syrian hamsters

In many species, agonistic interactions result in social relationships that are stable over time. In Syrian hamsters, two unfamiliar males that are placed together will fight vigorously and a clear winner/loser relationship is usually established. In subsequent interactions, the loser will flee soon after detecting the familiar winner. Here we tested the hypothesis that losing a fight with a conspecific will affect future agonistic interactions not only toward that individual （i.e., the familiar winner） but also toward unfamiliar conspecifics. To test this hypothesis we paired two Syrian hamster males in three trials on one day in which the loser had tile opportunity to escape the winner. The next day the loser was paired with an unfarniliar male, also for three trials. If he lost again, he was tested on a third day with a third unfamiliar male. Subjects were those males that were losers on all three days. The latency to escape on the first trial on Days 2 and 3 was significantly shorter than on the first trial on Day l, indicating that losing against the first male affected the response toward unfamiliar males. However, the latency to escape on the first trial on Days 2 and 3 was significantly longer than that on the third trial on the preceding day, indicating that a loser treats unfamiliar males differently than a familiar winner. These results suggest that a defeat during an interaction with one male affects later agonistic behavior towards other, unfamiliar males [Current Zoology 57 （4）： 449-452, 2011].