Cette recherche analyse les effets de l'utilisation de diverses mesures de la spécialisation sectorielle des auditeurs. Les auditeurs spécialistes développent une expertise sectorielle spécifique qui leur permet d'offrir un audit de meilleure qualité. Ils obtiennent une réputation...

L'objectif de cette recherche est d'analyser les effets de l'utilisation de définitions et de mesures multiples du concept de spécialisation sectorielle des auditeurs dans la recherche empirique en audit. Les auditeurs spécialistes d'un secteur industriel sont supposés produire un audit de...

This study examines how institutional development and state ownership influence corporate cash holdings among Chinese firms. The empirical results reveal that firms in provinces with more developed institutions (non-state-controlled firms) hold more (less) cash reserves than those in provinces...

An overview of energy consumption pattern by available data and the analysis of some relevant aspects of energy policy in rural China are presented in this paper. The most obvious trend is the steady decreased proportion of biomass use, from 70.79% to 30.95%, and increased percentage of coal and...

This paper proposes using an interactive fuzzy satisfying method to solve multi-objective optimization problems in integrated water management of the Yellow River Delta, China. The approach involves economic, social and ecological objectives represented by net returns, water deficiency and...

Using China’s Lake Baiyangdian sub-basin for a case study, we developed an ecologically oriented dam release plan that can be used to define an optimal dam operation scheme that provides both the environmental flows required by bodies of water and wetlands downstream from the Xidayang...

Based on the logarithmic mean Divisia index (LMDI) approach, this paper presents a decomposition analysis of China’s energy-related industrial CO₂ emissions from 1985 to 2007, as well as a comparative analysis of differential influences of various factors on six sectors. Via the decomposition,...

Energy-related carbon emissions in China have increased significantly. To mitigate these emissions, it is necessary to estimate the trends (increase or decrease) and the magnitudes of the influences (tons of carbon emitted) as a result of four causal factors that affect emissions: GDP, economic...

Along with the sequent completion of Manwan and Dachaoshan Dam, the river continuum of the middle and lower reaches of the Lancang River was separated into three types of segments: reservoir, below-dam segment and downstream flowing segment. The long-term series of water quality and river flow...

The construction and operation of hydropower reservoirs on the Lancang River have drawn worldwide concern, because streamflow changes have occurred in this river since the introduction of dams. To address these concerns, it is necessary to quantitatively assess relative contributions of climatic...