上市公司内部审计法律问题研究

近年来,企业尤其是上市公司频频揭示出舞弊事件,其内部治理成为人们关注的焦点。我国目前虽有对上市公司内部审计相关法律规定,但其规定大多机械式地照搬西方已有理念和做法,不甚符合我国国情。笔者从内部审计法律制度体系、内部审计主体法律制度、内部审计责任法律制度、内部审计监管法律制度等方面提出了具体立法建议。     

风险导向审计在公共工程绩效审计中的应用

近年来,我国投入大量资金建设社会公共工程,以期保证国计民生和提高人民群众生活水平。加强对公共工程的绩效审计是加强公共事业监督的重要举措。尝试从公共工程的特点出发,阐述将现代风险导向审计方法引入公共工程绩效审计的思路。     

构建财政审计大格局的内涵和思路分析

文章介绍了财政审计大格局的内涵,明确指出财政审计大格局应覆盖完整的财政收支范围,应在审计目标、年度项目计划、各相关项目审计方案、现场审计实施组织协调和审计成果利用等5个方面的统筹规划和协调,分析了财政审计大格局在健全完善社会主义公共财政体系和深化财政审计过程中所发挥的重要作用,提出了一些开展财政审计大格局工作的思路。     

如何把握经济责任审计中的校长负责制

“党委领导下的校长负责制”是当前法定的高校管理体制,校长、书记这两个高校的“一把手”都是高校领导干部经济责任审计的审计对象,审计内容的侧重、问题责任的区分是高校领导干部经济责任审计的难点。“党委领导下的校长负责制”的法定含义,是解决这一审计难点的有效途径。     

论我国上市公司审计的制度性缺陷及改进

对上市公司审计是一项制度性安排的工作,然而,任何一项制度都不可能是完美的,上市公司审计制度同样也存着缺陷。本文分别从上市公司审计主体、审计需求、审计委托及审计产品本身阐述了审计的制度性缺陷,并提出改进审计制度性缺陷的措施,以及通过强化监督来控制因审计制度性缺陷而产生的不良后果。     

Closing the feedback loop: physics undergraduates’ use of feedback comments on laboratory coursework

The laboratory notebooks of physics undergraduates taking two second-year practical courses were audited to discover whether they had used feedback comments in their subsequent coursework. Ninety-five per cent of the 37 students on the first course and 100% of the 14 students on the second course whose work was audited had used feedback. The marker’s comments were classified into two groups based on whether they addressed simple (mastery) or complex (developmental) learning outcomes. Mastery comments were more likely to be acted on than developmental comments which aimed to extend students’ skills and understanding to higher levels. This has implications for the use of feedback audit as a quality control process, since the feedback which is most commonly applied by students is not the most valuable for the development of higher order skills. Following reflection on the results for the first course, students taking the second course were given responsibility for checking their peers’ notebooks against preset criteria. Peer checking improved students’ marks but did not eliminate the need for mastery feedback. It is argued that a direct audit of students’ use of feedback is particularly valuable when undertaken by the teacher who provides the feedback.     

司法和舆论的出牌逻辑

不同的事务有不同的逻辑,不同事务的出牌逻辑是不一样的;舆论和司法是异质的,它们的出牌逻辑也是不一样的,舆论绑架司法和司法统摄舆论都是不当的企图;司法界最需要的是“做好”而不是“说好”,如果我们真正对自己有底气,那就要相信司法相对于舆论的优势就是“此时无声胜有声”。     

Toward a Usable Academic Library Web Site: A Case Study of Tried and Tested Usability Practices

Usability testing is an important element when designing useful, usable academic library Web sites. Since 2001, members of the Florida International University Libraries Web team have worked toward establishing a process that identifies user needs through usability testing. Starting with the libraries’ first Web site redesign project in 2001, the team has taken an active part in improving Web site user experience. After engaging in multiple redesign efforts, the Web team has developed a process that supports awareness of user experience through continual usability testing and feedback gathering. This article presents strategies and practices to measure Web site user experience, including classic usability testing methods (e.g., card sorting activities, focus groups, and task-based user testing), as well as the team's latest effort to assess Web site analytics and content to identify Web site usage patterns and areas of concern. A history of the Florida International University Libraries’ Web site redesign process is presented to illustrate lessons learned and best practices to facilitate future redesign and testing efforts. Taking a longitudinal look at usability testing at one institution, the study aims to inform the development of an effective strategy for user research and content management.     

Audit cultures,labour, and conservative movements in the global university

I want to use this essay – basically a commentary – as a context for some political reflections on what is happening to the governance and the labour processes at universities internationally. In the process, in addition to my critical reflections on the neoliberal impulses affecting universities, I want to do two other things. First, I shall expand the range of work and workers that need to be considered if our analyses are to be true to the range and depth of these transformations. And second, I also want to complicate the usual critical analyses of what is happening in higher education by broadening the discussion to include movements that include but go beyond the class-based models that are often employed. Thus, in a later part of this essay, I urge us to pay closer attention to conservative religious movements and institutions that are having an increasing impact on the politics of knowledge at universities in a number of countries.     

Staff deployment in an age of contraction

Teacher educators from eight European countries undertook a collaborative study into children's understanding of their own national and European identity, their understanding of the geography and cultures of Europe and finally their understanding of how countries are governed. The views of the British children are reported here, set alongside a summary of those from the seven other countries. Findings indicate a confusion with the notion of British identity, a limited understanding of Europe's geography and peoples, but a high level of acceptance of those from other cultures and countries. The implications for geography teaching and for teaching about identity, tolerance, respect and European citizenship are discussed.