风险导向审计模式下内部审计的变化分析

风险导向审计是内部审计发展的最新动向。新的审计模式倡导新的审计理念,新的审计理念必将引导内部审计发生诸多变化。为了在内部审计中有效推行风险导向审计模式,需要对风险导向审计模式下内部审计的变化进行分析,指出在以风险为核心的新审计理念下,内部审计所发生的明显变化。     

Missing pieces: an overview of the institutional puzzle

Institutional development has become a core component of international development programmes. Yet, institutional reforms have, to date, had a disappointing impact on poverty reduction in the South. The causality of the links between institutions and poverty reduction and how exactly the institutional environment and development outcomes affect each other is still unclear. A lack of analytical consensus has resulted in vague policy recommendations and a dearth of clear operational guidelines for international development practitioners. This article provides an overview of the main current institutional development debates and gaps in existing research, and identifies some key organisations working on institutional issues in the academic and practitioner spheres. Copyright © 2006 John Wiley & Sons, Ltd.     

SCI与我国科技评价的关系探讨

利用中国科学技术信息研究所出版的中国科技论文统计与分析年度研究报告2003年和2004年度报道的定量数据，对SCI收录论文情况进行比较分析。以具体的数据说明SCI论文在地域、学科和语种中分布极不均衡，如果简单绝对地使用SCI作为我国科技评价的主要指标将有碍于科学技术的发展，对SCI用于科技评价提出了相关建议。     

Investments in Global Warming Mitigation: The Case of “Activities Implemented Jointly”

This paper examines bilateral cooperation between developed countries (home country) and developing countries (host country) to reduce greenhouse gas emissions and to enhance carbon dioxide sinks. With the home-host country pair as the unit of analysis, our logistic regression model examines 158 Activities Implemented Jointly (AIJ) investment projects from 1993 until 2002 across 2541 country-pairs. Because the marginal costs of reducing emissions may be lower in developing countries, the AIJ projects served as a policy laboratory to assess whether such investments might be advantageous to both countries in the event future regimes allowed emission credits from such bilateral projects. Instead of investing in home countries where maximum pollution reductions (or carbon sequestration) might be possible, home countries invest in locations where they can conduct their policy experiments at low transaction costs. Prior trade and aid relationships were used as a proxy. Regarding energy projects, location decisions are driven by home countries’ desire to reduce air pollution that they receive from abroad. Geography – proximity of a host country to a home country – in interaction with host country's coal production, is a very important driver of location decision in AIJ energy sector projects. Location of sequestration projects is impacted by the host country's potential for avoiding deforestation as well as by previous aid and trade patterns between a home and a host country. Proximity is not important in this case.     

长株潭三市机构养老服务发展探析

长株潭三市随着老龄化的日趋严峻,社会对机构养老的需求也必将越来越大,为探索三市机构养老的发展态势,本文在需求分析、供给分析、特征分析、财力分析、瓶颈分析的基础上,提出了发展三市机构养老的对策。     

广东外商直接投资的结构失衡与优化

广东外商直接投资在外资来源地结构、外资产业投向结构、外资区域分布结构、外商投资设立企业方式等方面都存在着不合理现象,这将影响广东产业结构的有效调整和区域间的均衡发展,降低利用外资的效率。应采取有力措施,努力保持外资结构的合理与优化,实现广东经济稳定、均衡、可持续发展。     

农村社会保障体系：现状·问题·对策

目前,我国农村社会保障过分依赖家庭保障和土地保障,已无法适应当前农村经济社会发展的要求,迫切需要建立符合现代文明、体现社会公平与公正的新型农村社会保障体系。为此,应摈弃“经济发展决定论”片面化的思想误区,着重建立健全三项农村基本社会保障制度,拓宽农村社保资金来源渠道,提升土地保障和家庭保障的“造血”功能。     

西电东送的区域能源效应分析

西电东送有利于国家范围的资源优化配置,有利于开发西部。西电东送工程的成效,一方面取决于输入地内在的长期能源消费变动趋向,另一方面取决于其他能源,尤其是石油价格的未来变动走向,以及电力部门相应的定价策略。     

试论《呼啸山庄》叙事方式的创新

《呼啸山庄》叙事艺术在借鉴了传统的框架结构小说和书信体小说的基础上,特别在叙事结构、叙述视角等方面有开拓性创新。     

我国证券投资资基金法理模式之选择

世界各国的证券投资基金分为公司型和契约型 ,而契约型又有分离式和非分离式之别。无论哪种模式 ,证券投资基金在法理上均存在双层信托关系。在模式的选择上 ,各国注重本国的法律文化特别是公司制度、行政监管与之密切配合。很难单纯对公司型和契约型的优劣作出评判。我国应当允许两种类型同时并存、同步竞争。在契约型中 ,为便于一般投资者理解和有利于行政监管 ,我们应采取非分离模式。