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Audit mode change,corporate governance and audit effort

China Journal of Accounting Research 2015年第4期8卷 315-335页

作者： Limei Cao Wanfu Li Limin Zhang School of Accountancy Guangdong University of Finance and Economics School of Accounting Nanjing University of Finance and Economics Sun Yat-sen Business School Sun Yat-sen UniversityChina School of Economics and Management Beijing Jiaotong University

This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit ***,we examine whether auditors are implementing the risk-based audit mode to evaluate corporate governance before distributing audit *** results show that under the internal control-based audit mode,the relationship between audit effort and corporate governance was ***,implementation of the risk-based mode required by the new auditing standards has significantly enhanced the relationship between audit effort and corporate *** 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 *** 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 ***,our findings imply that the mandatory switch to risk-based auditing has optimized audit effort in China.

关键词： Audit effort Risk-based audit mode Corporate gover

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Research on the Influencing Factors of Rural Low-carbon Economic Development and government Regulation

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Asian Agricultural Research 2011年第9期3卷 11-14,20页

作者： OUYANG Bo-wen1,WANG Shao-hui2 1.Wu Yuzhang Honors College of Sichuan University,Chengdu 610065,China 2.Mathematical College,Sichuan University,Chengdu 610065,China Wu Yuzhang Honors College Sichuan University Mathematical College Sichuan University

This paper analyses the main factors causing sluggish development of rural low-carbon economy in China as follows:the rural energy structure is irrational;the infrastructure and technology are relatively backward;system of laws,regulations and policy is not sound;fund-raising mechanism develops slowly;farmers' low-carbon awareness and ability are *** the basis of these unfavorable factors,from the perspective of government regulation,feasible strategies are put forward in line with the actual situation of rural low-carbon economic development in China.

关键词： Rural low-carbon economy Influencing factors gover

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On the mechanism and control for the ultra-low frequency oscillation in NY Power Grid with large-scale hydropower

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Control Theory and Technology 2019年第3期17卷 241-251页

作者： Ancheng XUE Jiawei WANG Chao ZHENG Joe H.CHOW Tianshu BI State Key Laboratory of Alternate Electrical Power System with Renewable Energy Source (North China Electric Power University) Changping District Beijing 102206 China China Electric Power Research Institute Haidian District Beijing 100192 China Department of Electrical Computer and Systems Engineering Rensselaer Polytechnic Institute Troy 12180 New York State U.S.A.

The power grid with large proportion of hydropower may engage the ultra-low frequency oscillation (ULFO),which threatening the operation of *** the NY Power Grid system,whose dimension is over thousands,this paper reveals the cause of ULFO with the phase portrait method,i.e.,lies in the saturation of the different limits of the governor system of the generators,in other words,the occurrence of limit cycle is due to the non-smooth *** furthermore,it proposes two methods to suppress ULFO with the philosophy of destroying the condition of non-smooth *** detail,first,the phenomenon of ULFO in NY Power Grid,the damping characteristics and the limits in the governor system of the hydropower units are ***,based on the non-smooth bifurcation theory,the mathematical basis of the oscillation in the non-smooth system caused by the saturation of limits is *** then,the non-oscillation and oscillation dynamic of the system corresponding to without/with limits in the governor system are ***,it discusses the influence of the saturation of single limit on the characteristics of ULFO with the phase ***,the phase portraits of the ULFO under different faults is analyzed,and it shows that the limiting saturation occurs with a large enough ***,the ULFO is resulting from the negative damping of generation and the saturation of multiple limits under a large enough *** addition,according to the above mechanism,two strategies to suppress the ULFO,i.e.,the governor parameters tuning and the fault strength relief are *** simulation shows the effectiveness of proposed strategies.

关键词： Ultra -low frequency oscillatio n gover nor system limit no rnsmooth bifurcation limit cycle

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Global glance

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China Rare Earth Information 2019年第3期25卷 6-7,F0004页

Auditors to Australian rare earths miner Lynas Corp (ASX: LYC) warned of a material risk to its business, after the company revealed it would not be able to comply with tough conditions imposed by the Malaysian gover ... 详细信息

关键词： Australian rare earths miner Lynas Corp (ASX: LYC) material risk Malaysian gover

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国土资源·气象·防灾减灾

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中华人民共和国国务院公报 2012年第36期 7-8,37页

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