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141.
Political scientists use short vignettes or mock news stories to embed treatments in experimental survey designs. We investigate whether the choice of format entails a trade off between internal and external validity. On the one hand, short vignettes may improve internal validity by isolating key variables without overloading respondents with information, thereby mitigating satisficing and improving data quality. On the other hand, mock news stories may improve external validity by approximating the circumstances under which individuals consume political information, which may enhance the credibility of the information. We find no evidence, however, that short vignettes mitigate satisficing more than mock news stories. Nor do we find that mock news stories enhance individual perceptions of the credibility of the information. Instead, we find that short vignettes are susceptible to confounding, which mock news story mitigate. These findings have important implications for debates about the use of survey experiments in political science. 相似文献
142.
Empirical study on the influence of organizational learning and capability on technological mnovanon
Based upon the generalization of those theories in organizational learning, organizational capability and technological innovation, the essay discusses the influence of organizational learning and capability in technological innovation, and presents its relevant hypotheses. On analyzing the effective sample data from 682 enterprises of different industries across 10 provinces and cities in China, the empirical results reveal that external learning is in favor of enterprises to cultivate dynamic capability but to disfavor in improving the existing operational capability, internal learning benefits enterprises to improve the existing operational capability but to disbenefit in cultivating dynamic capability, dynamic capability has a positive impact on operational capability, dynamic capability has significantly positive correlation with product innovation and process innovation, while operational capability has only evidently positive correlation with product innovation. 相似文献
143.
Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach 下载免费PDF全文
This study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its governance levels as opposed to a unilateral form aligned to the corporate approach. The accepted practice of this adapted version challenges the existing notion that the adoption of corporate control processes in the public sector is problematic, and provides insights into the emergence of a hybrid control process to address the needs of multiple stakeholders. These findings have policy implications for defining a new hybrid governance‐control paradigm for the public sector as an alternative to the corporate‐influenced control paradigm, and provide avenues for further research to confirm the phenomenon with other corporate control processes, public‐sector entities, and if so its impact on effective governance. 相似文献
144.
Ting Gong 《Australian Journal of Public Administration》2009,68(S1):S5-S16
This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission. 相似文献
145.
吴杏文 《湖南公安高等专科学校学报》2007,19(3):95-97
商业贿赂案件资金具有来源渠道复杂,名目繁多,有别于小金库等特征。司法会计检查是办理商业贿赂案件时收集财务会计资料证据的重要手段。常用的司法会计检查方法有:审阅法、核对法、计算分析法、询证法、疑点检查法。 相似文献
146.
单位内设机构犯罪主体资格刍议 总被引:1,自引:0,他引:1
单位内设机构是否具有犯罪主体资格,首先要准确地把握单位犯罪的概念及其特征,明确单位犯罪主体刑事责任能力对认定主体资格的意义,同时由于受罚主体范围的不同,内设机构的犯罪主体资格也不尽相同。 相似文献
147.
儒家倡导君子成大事必先修其身,修身则要注重个人内在的精神追求、道德修养、人格魅力、价值取向。在构建社会主义和谐社会中,传承儒家思想的内在和谐依然有十分重要的意义。 相似文献
148.
149.
推进法制建设,加速改革我国政府审计模式 总被引:1,自引:1,他引:0
本文论述了世界各国政府审计的发展模式和特点以及我国政府审计模式的现状,分析了改革我国政府审计模式的动因、社会条件与法律基础,提出了我国政府审计模式的改革思路:强化垂直管理系统;建立以审计为主体的监督制约机制;形成预防为主的宏观监督调控体系。 相似文献
150.
本文在对“大地之爱.母亲水窖”项目广泛调查的基础上,运用现代内部控制理论,从控制环境、风险评估、控制活动、信息与沟通、监督等五个方面对项目内部控制进行分析与评价,并针对项目实施过程中存在的问题,提出完善项目内部控制的建议,旨在为捐资者和社会公众科学、全面、深刻了解项目资金的管理和使用情况提供参考依据,为完善项目内部控制制度,保证项目专项基金的安全、有效和增值提供服务,为基金会内部控制制度建设提供参考。 相似文献