Establish migrant students’ educative governance committee to discuss the solution of the problems. From 4 aspects, showing how to organize a governing body, to make the floating learners get better education, which ...Establish migrant students’ educative governance committee to discuss the solution of the problems. From 4 aspects, showing how to organize a governing body, to make the floating learners get better education, which can benefit not only them but also the Beijing city.展开更多
This study uses the Sketch Engine,a corpus retrieval tool,to analyze the colplaces of GOVERNOR and GOVERNESS with the help of a large amount of factual corpus in enTenTen network corpus,so as to provide more powerful ...This study uses the Sketch Engine,a corpus retrieval tool,to analyze the colplaces of GOVERNOR and GOVERNESS with the help of a large amount of factual corpus in enTenTen network corpus,so as to provide more powerful data support for the research on language and gender and make the results more credible and convincing.展开更多
The cyber development of government service platform is just to integrate all the superiorities of the government to strengthen its roles such as service,performance and function to drive the social development active...The cyber development of government service platform is just to integrate all the superiorities of the government to strengthen its roles such as service,performance and function to drive the social development actively.Hence,the social public administration will take this opportunity to optimize the cyber information service platform to make the civic administration oriented to the social development to maximize its functions of organization,coordination and service to protrude the ascendancy of the web era so as to lay a solid foundation for the leap development of the public administration.展开更多
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are impl...This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources.The results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was weak.However,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance.Since the change in audit mode,the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly,relative to smaller firms.The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations,risk-based auditing is being achieved to a degree,reasonable and effective corporate governance helps to optimize audit resource allocation,and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability.Overall,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.展开更多
文摘Establish migrant students’ educative governance committee to discuss the solution of the problems. From 4 aspects, showing how to organize a governing body, to make the floating learners get better education, which can benefit not only them but also the Beijing city.
文摘This study uses the Sketch Engine,a corpus retrieval tool,to analyze the colplaces of GOVERNOR and GOVERNESS with the help of a large amount of factual corpus in enTenTen network corpus,so as to provide more powerful data support for the research on language and gender and make the results more credible and convincing.
文摘The cyber development of government service platform is just to integrate all the superiorities of the government to strengthen its roles such as service,performance and function to drive the social development actively.Hence,the social public administration will take this opportunity to optimize the cyber information service platform to make the civic administration oriented to the social development to maximize its functions of organization,coordination and service to protrude the ascendancy of the web era so as to lay a solid foundation for the leap development of the public administration.
基金supported by grants from the National Natural Science Foundation of China(Project No.71472047)Humanities and Social Science Foundation of the Ministry of Education of China(Project No.13YJC630080)+1 种基金Young and Middle-aged Teacher Education and Science Research Foundation of Fujian Province of China(Project No.JA13047S)Social Science Research Planning Foundation of Fujian Province of China(Project No.2014B022)
文摘This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.Specifically,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit resources.The results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was weak.However,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate governance.Since the change in audit mode,the Big Ten have demonstrated a significantly better grasp of governance risk and allocated their audit effort accordingly,relative to smaller firms.The empirical evidence indicates that auditors have adjusted their audit strategy to meet the regulations,risk-based auditing is being achieved to a degree,reasonable and effective corporate governance helps to optimize audit resource allocation,and smaller auditing firms in particular should urgently strengthen their risk-based auditing capability.Overall,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.
