Nowadays, there are a lot of challenges for global processing in countries economic companies. One of the important reasons is lack of changes that must be with world-class technology for making a competition in indus...Nowadays, there are a lot of challenges for global processing in countries economic companies. One of the important reasons is lack of changes that must be with world-class technology for making a competition in industry, and another important reason is lack of organized distinction for managers. Most of high rank managers don＇t have good points for charging and worry about it. In this essay, there have been excellence organized model of EFQM and Iran national quality award which are compared by a case study, and finally, it has suggested using a native model.展开更多
Nursing Human Resource Management is part of the human resources is nursing human resources by organizing nurses study, planning, training, and ultimately serve the medical career management stated objectives. Nursing...Nursing Human Resource Management is part of the human resources is nursing human resources by organizing nurses study, planning, training, and ultimately serve the medical career management stated objectives. Nursing human resource development of our human resources there are insufficient care, nurses configuration structure is irrational, the management system is not perfect, nurses are not high quality is the current status of nursing human resource mauagemenL and problems. This paper proposes a ＂human resource is the first resource＂ human resources management concept, has taken to develop a reasonable management mechanism, improve relevant laws and regulations of nursing human resources development, increase investment in education, strengthen education and training for nurses, the rational allocation of nursing human resources and other measures. In this paper, the connotation of Human Resources Management in the current situation as the starting point of care, from the current situation of nursing human resource development and the problems of the current situation of nursing human resource management and problems of nursing human resources management to discuss and propose appropriate for the development of human resource management solutions.展开更多
How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through tr...How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.展开更多
Modem athletic sports are no longer a simple among the athletes. It＇s encouraging Achievement is the result of the combined efforts of the coach, managers and researchers. Sport education institutions often consider ...Modem athletic sports are no longer a simple among the athletes. It＇s encouraging Achievement is the result of the combined efforts of the coach, managers and researchers. Sport education institutions often consider place have and train large quantities of quality assurance professionals to serve the competitive sports. This Detailed analysis of the influence factors of the competitive sports service, and puts forward the security system physical universities.展开更多
文摘Nowadays, there are a lot of challenges for global processing in countries economic companies. One of the important reasons is lack of changes that must be with world-class technology for making a competition in industry, and another important reason is lack of organized distinction for managers. Most of high rank managers don＇t have good points for charging and worry about it. In this essay, there have been excellence organized model of EFQM and Iran national quality award which are compared by a case study, and finally, it has suggested using a native model.
文摘Nursing Human Resource Management is part of the human resources is nursing human resources by organizing nurses study, planning, training, and ultimately serve the medical career management stated objectives. Nursing human resource development of our human resources there are insufficient care, nurses configuration structure is irrational, the management system is not perfect, nurses are not high quality is the current status of nursing human resource mauagemenL and problems. This paper proposes a ＂human resource is the first resource＂ human resources management concept, has taken to develop a reasonable management mechanism, improve relevant laws and regulations of nursing human resources development, increase investment in education, strengthen education and training for nurses, the rational allocation of nursing human resources and other measures. In this paper, the connotation of Human Resources Management in the current situation as the starting point of care, from the current situation of nursing human resource development and the problems of the current situation of nursing human resource management and problems of nursing human resources management to discuss and propose appropriate for the development of human resource management solutions.
文摘How do auditors react to insider trading in client firms？ This paper examines the effects of insider trading on the audit report date. Insiders tend to urge managers to manage earnings to make more profits through trading their own firm＇s shares. If auditors play an important role in monitoring managers, they may pay more attention to insider trading, which may delay the filing of audit reports. We find that the more the insiders trade their stocks, the longer the audit report lag is. In addition, to address the effectiveness of auditors＇ efforts to prevent managers from earnings management, we test whether an extra effort by auditors can reduce aggressive accounting. We also find that auditors deter aggressive accounting by stretching report lag in response to insider trading, implying that auditors＇ efforts weaken insiders＇ opportunistic behavior. This study contributes to the literature by providing evidence that insider trading is a significant determinant of the audit report lag. We suggest that auditors are interested in insiders＇ activity and it can enhance the quality of accounting information.
文摘Modem athletic sports are no longer a simple among the athletes. It＇s encouraging Achievement is the result of the combined efforts of the coach, managers and researchers. Sport education institutions often consider place have and train large quantities of quality assurance professionals to serve the competitive sports. This Detailed analysis of the influence factors of the competitive sports service, and puts forward the security system physical universities.
