共查询到20条相似文献,搜索用时 78 毫秒
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随着市场经济的发展,一些上市公司财务报表造假事件频频发生,追究注册会计师的审计民事责任的诉讼也越来越多。本文通过阐述注册会计师审计民事责任的构成要件,分析我国审计民事责任制度存在的缺陷,进而提出了关于完善我国注册会计师审计民事责任制度的决策。 相似文献
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<正>本文从政府等监管机构出发,探寻提高我国注册会计师审计独立性的路径,针对我国政府机构对注册会计师行业的管制过多、管制不当、管制无效的问题,应该致力于政府在审计市场中的角色定位,主要解决的问题是政府与注册会计师协会如何管理我国注册会计师行业。一、我国审计市场形成的制度背景与CPA审计独立性的缺失从我国审计市场的发展历程来看,主要是在政府主导下依靠一些行政手段和力量来促进市场的培育和发展,注册会计师行业的每一 相似文献
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H. M. Höpfl 《Human Resource Development International》2013,16(3):217-234
Management, human resources, organization, control, leadership, etc., all seem to be just so many euphemisms for power, and this suggests a discourse of management and organization that calls things by their proper name. This paper on the contrary stresses the need to resolve the concept of ‘power’ itself into more differentiated notions, and proposes that clarification may be derived from distinctions once explicit in the vocabulary of Classical antiquity, but lost in modern European languages. It argues that nothing but confusion in thinking about organizations, management and legitimation can result from the failure to recognize that the phenomena this vocabulary identifies and distinguishes are irreducibly different. 相似文献
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Richard N. Ottaway 《International Journal of Value-Based Management》2003,16(1):23-35
There is a current surge of writings on spirituality and related topics. For instance, Woodward (1997) has pointed out that since Thomas Moore's publication of Care of the Soul in 1994 there have been nearly 800books published with the word soul in the title. These run all the way from Chicken Soup for theWoman's Soul (Canfield et al., 1996) to A Guide to Liberating YourSoul (Barrett, 1995). Spirituality of work is a big part of this surge. Definitionsof spirituality of work seem to vary widely. Bowman (1998, p. 8) in his `reviewof the phenomenon of spirituality of work' found `Definitions of the term spirituality in the context of the Spirituality of Work troublesome and particularly subjective. Many writers do not even attempt definitions.' The purpose of this article is to review the concept of spirituality of work in its historical and current use and to propose a comprehensive definition. 相似文献
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Samuel Jolibois Marc Mouz -Amady Dominique Chouani re Fran oise Grandjean Emmanuel Nauer Jacques Ducloy 《Work and stress》2000,14(4):283-296
A bibliographic study on a multidisciplinary subject, such as occupational stress, requires a multidatabase query facility. Given this, we searched eight databases belonging to different fields (medicine, psychology, etc.) and from different countries. Thus, more than 26000 references on occupational stress were gathered. A bibliographic corpus of this sort is unusable because of the heterogeneous format of the records and the number of duplicate entries. Considering the limitations of commercial programs, we have developed a system, called WebStress, for reformatting the data and removing duplicates. The huge number of references and the research needs of updating and searching have necessitated the addition of several other functions to WebStress. Therefore WebStress comprises a web interface that makes it possible to search the corpus with advanced features (using clustering, a specialized thesaurus on stress and Boolean queries). In addition to the usual bibliographic queries on a specific database such as Medline, WebStress provides bibliometric analysis of the corpus, which might contribute to a detailed analysis on occupational stress in order to highlight the networks of researchers and to find the main topics studied in this area. WebStress is not yet available to researchers in general. It is being further developed, and also permission needs to be obtained from the eight commercial bibliographic databases that it consults. 相似文献
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The aim of the present study was to investigate the effect of a short-term participatory intervention in health care institutions in Norway on workers' control, other job characteristics, job stress, subjective health and job satisfaction. Participants (including managers and supervisors) were randomly allocated to intervention groups and to a control group. Actions to solve problems based on the employees' own perceptions of the main problems were seen as the key motivators for organizational improvement and increased control at the task and office level in the work situation. The main stressors identified by the participants in this study were lack of information, communication and respect between professions, as well as the need for professional and personal development. The participatory intervention had a positive, but limited effect on work-related stress, job characteristics, learning climate and management style, and seemed to have started a beneficial change process. There were no negative short-term effects on work-related stress and job demands. Organizational interventions may be a potential training ground for acquiring participatory skills and resources, and if sustained after the intervention period, they can have long-term effects on problem solving, job stress and employee satisfaction. 相似文献
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Each human being has an internal timekeeping mechanism. To date, over 100 so-called circadian rhythms have been detected. Perhaps the most significant is body temperature. There is an apparent connection between this rhythm and the efficiency with which we do things in the course of the working day. Within individuals, patterns have been discovered which give credence to the popular notions of a morning or an afternoon person, and so on. Our memory changes from morning to afternoon: short-term memory is stronger in the morning, and long-term memory stronger in the afternoon; in schools, morning students have higher grades than students who have other time-of-day preferences. Therefore, a strong case can be made in support of flexible time schedules. It is reported that productivity went up on the introduction of such a scheme. Employee stress has been seen to decline also. When flextime was offered, parents with small children took advantage of the benefit as well as unmarried employees. The only drawback is ensuring that, with so many individual variations in preferences, the needs of the company are fully met. If such a scheme can be devised, however, the research suggests that productivity and efficiency will increase. 相似文献
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Public understanding of health issues is influenced by the social and political interests of those who gather the information and by the media which disseminates it. This has implications for lay people's beliefs about work stress and has potentially serious personal implications in terms of recognizing, reacting to, and reporting stress in the workplace (Furnham, 1997). The somewhat ambiguous nature of work stress renders it vulnerable to political, social and economic manipulation. This study explores how the issue of work stress is represented in the Australian newsprint media. Fifty-one work-related articles from all major Australian newspapers from 1 January 1997 to 31 December 1997 were selected if 'stress' appeared in the headline. The articles were examined for dominant ideologies and themes. Attention was given to the language used to describe stress, the intended audience, and the voices represented in the articles. Results showed that work stress is represented in the media as an economically costly epidemic, as an outcome of unfavourable work conditions but with individual remedies, and as primarily situated within the public sector. The main voice represented in the media was that of the unions. The reproduction of work stress as a public sector phenomenon serves the interests of public sector unions, the newspapers, and the managers of private sector workers and is not consistent with available workers' compensation data (which is itself problematic). 相似文献
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This article discusses to what extent risk analysis is scientific in view of a set of commonly used definitions and criteria. We consider scientific knowledge to be characterized by its subject matter, its success in developing the best available knowledge in its fields of study, and the epistemic norms and values that guide scientific investigations. We proceed to assess the field of risk analysis according to these criteria. For this purpose, we use a model for risk analysis in which science is used as a base for decision making on risks, which covers the five elements evidence, knowledge base, broad risk evaluation, managerial review and judgment, and the decision; and that relates these elements to the domains experts and decisionmakers, and to the domains fact‐based or value‐based. We conclude that risk analysis is a scientific field of study, when understood as consisting primarily of (i) knowledge about risk‐related phenomena, processes, events, etc., and (ii) concepts, theories, frameworks, approaches, principles, methods and models to understand, assess, characterize, communicate, and manage risk, in general and for specific applications (the instrumental part). 相似文献
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《European Management Journal》2022,40(1):2-9
This paper starts from a growing interest in the concept of concern, lived experience or “inhabiting” as part of the so-called “affective turn”. My main argument is that the notion of concern cannot be thought or understood without the concept of life. The concept of life, however, is somewhat of a taboo topic in the social sciences. I hold, nevertheless, that in order to reflect on their assumptions and to define concern for their own studies, scholars need to think about life and make a choice regarding the various approaches that can be taken. I therefore present and compare four vitalist approaches: romanticism and Lebensphilosophie, vitalism as ethos and pathos, neuroecosociality as well as vitalism as becoming. 相似文献
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The effects on staff of the implementation of new office information technology were investigated in ten companies in Vienna using a longitudinal design. Strain and satisfaction of 331 employees (implementation sample: n = 212; control sample: n = 119) were measured at five points in time over a period of 22 months. The study is based on a context-dependent approach. Personal factors (individual differences, external load) were assessed by questionnaires, and situational factors (job design, implementation content and implementation context) by objective measures. The impact of these factors on employees' strain responses was tested using structural equation modelling (SEM). While the implementation of new technology as such made no significant contribution to the explanation of strain variables, a reasonable model fit was achieved when implementation characteristics were taken into account. The data suggest that negative effects of implementations must be expected if (1) adaptational demands do not include the enhancement of employee qualifications, (2) character-based user interfaces are not replaced, and (3) employees have few or no opportunities to participate in the implementation process. 相似文献