审部求因与临床

"审部求因"是清代高锦庭《疡科心得集》总结的病因与病位相关的一般辨证规律。临床虽不可拘泥,但有一定的指导意义。本文从审部求因之说法,审部求因乃为常规,审部求因不可拘泥等三方面从理论依据及临床病例进行了浅述,以资对临床有所裨益。

关于新软件企业认定和年审条件的解析

在国发〔2011〕4号文指引下,财税〔2012〕27号文和工信部联软〔2013〕64号文相继出台,在扶优扶强的原则下,明确了新的认定软件企业和年审的条件。本文将新的认定和年审条件与原信部联产〔2000〕968号文的规定进行了比对,总结了新的软件企业认定和年审规定在条件上有了较大提高,申报材料上有所增加,并明确提出了审计的要求三项显著变化,为企业在实际操作过程中提供参考。

中山大学藏药槽形戏剧石雕试解

中山大学图书馆所藏药槽形戏剧石雕,清道光乙巳年(1845年)雕成。该石雕整体为一房屋状,屋脊顶端为一药槽,屋脊下为一戏台,台上七个演员正在演戏。上演剧目与京剧《六部审》的前身——昆曲抄本《九莲灯》较为吻合。从药槽及石雕刻字看,这件石雕原来可能放置于药王庙,有加工草药和祭祀的双重功用。这为研究中医药和戏剧的关系提供了可信的材料。

Quality of Accounting Information and Internal Audit Characteristics in Nigeria

The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the ＂Big Four＂. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences （SPSS）. The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.

Fraud Prevention Mechanisms of Malaysian Government-Linked Companies： An Assessment of Existence and Effectiveness

Understanding the root causes of fraud and learning about the most effective fraud prevention mechanisms are critical in reducing the incidence of financial fraud. Therefore, this study solicits the views of fraud investigators on the existence and effectiveness of fraud prevention mechanisms within Government-Linked Companies （GLCs）. Specifically, effective fraud prevention mechanisms （FPM） should be undertaken by five critical groups, namely the board of directors, audit committees, external auditors, internal auditors, and anti-fraud specialists. A total of 147 questionnaires were distributed to fraud investigators of all public listed GLCs in Malaysia. Out of those, a total of 45 usable responses were received, which represents an effective response rate of 30.6%. In terms of existence, the respondents ranked ＂management review of internal controls＂ and ＂external audits of financial statements＂ as the top-most FPMs. This was followed by other mechanisms such as operational audits, internal audits and internal control review/improvements by departments. Out of the 27 fraud prevention mechanisms, fraud investigators perceiyed surprise audits, fraud hotline, fraud prevention program and training, anti-fraud policy, fraud vulnerability reviews, operational audits, whistle-blowing policy, internal audit or fraud examination department, and, imposing penalty and disciplinary action as more effective than the others. Overall, this study provides important insights to practitioners and organizations in identifying fraud prevention mechanisms that are most effective.

The effectiveness of internal audit in Malaysian public sector

Internal audit in Malaysian public and private sector organizations underwent a steady organic growth since gaining a foothold in the management process in the 1970s. The management of the Malaysian public sector is continuously maturing in facilitating foreign input in national development, echoing similar advances expounded by the internal audit units of private sector organizations. The main difference being the public sector addresses the interest of a much wider group of stakeholders. Rapid development in infrastructures and industries positioned Malaysia on the fringes of globalization and the world market. This enlarges the crucial role of internal auditing to ensure transparency, integrity, quality and improved service delivery; among myriad positive aims, remain the end point of any process area. This study explored the significance of internal auditing in the Malaysian public sector, and its subsequent extent and influence in public sector hierarchy and decision making. Data was collected from responses to a questionnaire distributed to head of internal auditors, internal auditors and other staff of internal audit departments from various categories of public sector departments and agencies in Malaysia. The study concluded that the internal audit function in the public sector in Malaysia is curtailed by understaffing and hampered by inadequate support from top management while, the auditors seldom extend their full cooperation. The auditors themselves lack appropriate knowledge and training on effective auditing approaches. The negative perception accorded to internal audit led to inaction by management on recommended remedies which only serve to nullify the positive contribution internal audit potentially holds to elevate the service delivery quality of the public sector.

State Auditing With the Investment in Public Sector： Case of Vietnam

In Vietnam, in the current period, public investment plays an important role in the improvement of technical infrastructure systems, economic and social development of motivation to promote national development. However, the question is how to ensure that these sources of funds are used most effectively in terms of limited resources. In this article, the author would like to emphasize the critical role of the state auditor which is not only in the transparency of information, in enhancing the trust of the citizens, but also in providing important and reliable information to the public sector agencies, units, investors, and people in the society. From that, it could help to serve the management and administration of revenues and expenditures of the state budget as well as reasonably and efficiently using financial resources and assets. In case of perfectly conducting those tasks, they will contribute the power to the economy, fight corruption as loss or waste, and detect and prevent violations of law; improve the efficient use of the budget, the money, and property of the state; and serve effectively for the operation of the National Assembly and People＇s Councils at all levels of the implementation and monitoring function to decide important issues of national and local governments. With the above information, these matters in Vietnam will be solved through this paper that consists of five parts： （1） the basics about the current public investment in Vietnam; （2） the role of state auditing in improving performance management and monitoring of investment; （3） the limitations of state auditing in public investment; （4） many solutions to promote the role of state auditing in improving the effective investment activities; and （5） conclusion.

Joseph Hardy Ltd.： Internal Audit for Performance Improvement

This paper features a case study, which looks at the use of financial and non-financial indicators （NFIs） of performance in the monitoring of a production process. It highlights the apparent deficiencies in the use of some indicators and provides opportunities for the implementation of preferred alternatives and for improvements in the organization and evaluation of the production process.

Experiential Learning with Internal Audit Service Projects： Students＇ Perceptions

Students are very familiar with their own universities and also are interested in improving their alma maters. The purpose of this research is to share insights about a project that can be used for both traditional Auditing courses and the Internal Auditing course. The project requires that students ＂audit＂ certain elements of the universities＇ non-confidential finances as well as perform operational and compliance techniques. The project creates synergy for experiential learning and improvement of university operations. Examples of educational issues that were improved with the operational audits are： （1） better information posted for office hours and class times; （2） better scripting for professors＇ and staff＇s voicemail messages; and （3） campus safety improvements. The students also seemed more enthusiastic about auditing and happy to contribute to the excellence of their university.

Corporate Governance Principles Introduced by the Capital Markets Board of Turkey and an Investigation About Internal Audit in Companies Listed on Borsa Istanbul

Today＇s global trends need to be clearly explained to enable the efficient functioning of capital markets for the purpose of the country＇s economic development. Promotion of a strong internal audit function plays a key role in assisting the board to discharge its governance responsibilities. The internal audit needs to exert its important function for refining corporate governance procedures, improving internal control, and strengthening risk management. The rules concerning internal auditing issued by the Banking Regulation and Supervision Agency, Capital Markets Board of Turkey, and other public societies have contributed to the development of internal auditing in Turkey. The Capital Markets Board of Turkey published “Communiqu6 Serial： IV, Noi 56 on Identification and Application of Corporate Governance Principles” （Official Gazette dated December 30, 2011, No. 28158）. In Part 4.2.4 of these principles, it was stated that “The board of directors supervise the efficiency of risk management and internal control systems at least once a year. Information about existence, operation, and efficiency of internal control and internal audit is given by annual report”. The objective of this study is to analyze the structure of internal audit function-related information on the annual reports of companies that are included in the Borsa Istanbul. Annual reports of 192 manufacturing companies listed on Borsa Istanbul were examined by content analysis method.

Game for Information Disclosure and the Auditing Institution

This paper takes Principal-agent Theory as the basic analysis flame to analyze the modern corporate principal and agent in a state of the two sides in asymmetric information on the basis of self-interest maximization, and the game strategy which revolves the information disclosure and hideaway to launch, and therefore can get the game way which causes the auditing institution. The equilibrium in game of the information disclosure causes the auditing institution, the expense and cost which the audit profession consumes is the company governs reduces the information not asymmetrical diligently center essential agency costs.

Analysis of the application of computer audit technique in enterprise internal audit

With the increasing popularity of computer assisted audit techniques, this paper discussed the major role of computer audit played in internal audit. From these two aspects： the enterprises＇ financial revenue and expenditure, and material purchase using computer audit to introdnce two kinds of audit methods which are Monetary unit sampling and SQL database query method. Finally, give problems and suggestions for it.

A review of genus Nuchequula(Teleostei:Leiognathidae) with the description of a new record from Chinese waters

We collected leiognathid fishes from the Hainan Island and Beibu Gulf between November 2007 and December 2008.Ten of these specimens were identified as Nuchequula blochii (Valenciennes 1835),which is the first record of this species in China's waters.These specimens are distinguished by the combination of these characteristics:breast fully scaled,cheek naked,anteroventral profile of the lower jaw almost straight,a conspicuous dark blotch distally on the anterior part of spinous portion of dorsal fin,a yellow blotch distally on posterior part of spinous portion of dorsal fin,and a dark blotch on nape.This paper reviews the genus Nuchequula and describes three species that occur in China's waters.

The Applic ation of Internal Quality Audit in ADCOP Project

Internal quality audits are a key activity in the quality management ofoil projects.Quality management aims at meeting project quality requirements,coordinatingproject progress,assisting in controlling project costs,and realizing continuousimprovement in project quality management.

Instructions to authors

GENERAL INFORMATIONWorld Jonrnal of Gastroenterology （World J Gastroenteroi ISSN 1007-9327, DOI： 10.3748） is a weekly peer reviewed, online, open-access （OA） journal supported by an editorial board of 1126 experts in gastroenterology and hepatology from 60 countries.

Characteristics of Audit Committee and Effectiveness of Its Internal Control

The Audit Committee is a very important part in the enterprise, its main role is on behalf of the Board of Directors to review, monitor and evaluate the cotnpany＇ s internal control. Playing the role of the audit committee can help prevent the economic crisis because of poor management, prevent the phenomenon of corporate embezzlement and accounting fraud. It is an important role in internal control. The thesis begins with an introduction to the Audit Committee, and analyzes the characteristics of Audit Committee and effectiveness of internal controls.

Acknowledgments to Reviewers of World Journal of Gastroenterology

Many reviewers have contributed their expertise and time to the peer review,a critical process to ensure the quality of World Journal of Gastroenterology. The editors and authors of the articles submitted to the journal are grateful to the following reviewers for evaluating the articles (including those were published and those were rejected in this issue) during the last editing period of time.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

Examining Internal Factors That Affect Banks＇ Performance Through Panel Regression Analysis

The importance of banks which constitutes the main structure of the financial system increased with globalization on the both sides of country and firm. Factors that affect banks＇ performance can be macroeconomic or internal factors relevant with banks. In this study, different internal factors that can have an impact on banks＇ profitability are examined with panel data analysis. The dataset which include 22 private, state or foreign owned deposit banks provided from the Association of Turkish Banking. Data contains the period between 2003-2008. Equity profitability has been chosen as dependent variable. Independent variables are market share and number of branches. According to the regression results, market share and number of branches has positive and significant effect on profitability .

The aesthetic arts and heritage conservation study of Hunan Tujia Waving Dance

Tujia Waving Dance, as an important part of culture, has drawn the attention of many scholars in sociology and ethnology and researched by them in recent years, with the results one after another. But from the perspective of sports and culture to observe and understand the Waving Dance, there are still not many learners and their analysis is limited to the discussions of the value of fitness and the recreational sports, but being ambiguous on the classification of the Waving Dance and its genes discussions, with some problems having big controversy. We can start from the basic shape of the Waving Dance to identify its dance category, to determine its basic factor, and to analyze the diversity value of the Waving Dance.