【正文】 它將改變印刷和出版的配置?；诨ヂ?lián)網(wǎng)的電子期刊將對(duì)紙質(zhì)出版帶來(lái)一些影響，但對(duì)于整個(gè)印刷行業(yè)，它幾乎沒(méi)有影響。全球印刷行業(yè)是非常大的，收入多達(dá)六千億美元。我們可以得出結(jié)論，噴墨印刷即將突破中國(guó)市場(chǎng)。傳統(tǒng)膠印雖然仍處于正在增長(zhǎng)的趨勢(shì)，但是它在印刷市場(chǎng)所占的份額卻正在下降，而數(shù)碼印刷所占印刷市場(chǎng)的份額正以我們可見(jiàn)的狀態(tài)迅速增長(zhǎng)。基于JDF/JDF的工作流程能夠連接印前到印刷到印后，它已經(jīng)成為CTP系統(tǒng)的核心。在中國(guó)，CTP仍處于一個(gè)發(fā)展的階段。這些差異體現(xiàn)在發(fā)達(dá)地區(qū)和發(fā)展中地區(qū)。對(duì)于數(shù)字化印刷，方正已經(jīng)做了很多貢獻(xiàn)。最后，管理數(shù)字化已成為印刷數(shù)字化的一個(gè)重要的部分。隨著技術(shù)的發(fā)展，數(shù)字化生產(chǎn)流程已經(jīng)包含越來(lái)越多的項(xiàng)目。第五篇：英文文獻(xiàn)翻譯數(shù)字印刷的未來(lái)北大方正的董事長(zhǎng)劉小琨在國(guó)際論壇上對(duì)于印刷技術(shù)的發(fā)展的發(fā)言在我們外國(guó)友人介紹了他們的數(shù)字印刷技術(shù)和創(chuàng)新后，我想借這次機(jī)會(huì)去介紹北大方正對(duì)于印刷業(yè)的想法。表4 富氧燃燒條件下影響熔爐中SO2濃度的因素變量控制因素相關(guān)結(jié)果燃料中硫煤的質(zhì)量礦物質(zhì)煤/灰分的質(zhì)量理論配比需煤的質(zhì)量求的氧氣量（燃料/O2比率）過(guò)量O2，火焰的控制階級(jí)風(fēng)/燃盡風(fēng)氧濃度火焰的控制煙氣循環(huán)的比率火焰的控制一次風(fēng)/二次風(fēng)送風(fēng)量，速度的型線(xiàn)煙氣的雜質(zhì)（空氣分離單元，不O2,N2,Ar,H2O）控制的空氣入口酸露點(diǎn)熱量傳遞的控制灰分的化學(xué)成分，SO3/SO2的轉(zhuǎn)化，H2SO4的轉(zhuǎn)化 飛灰中Na,K,Ca,Mg傾向于形成硫酸鹽從而減少SO2的濃度。d的文章和h的工作建議，我們需要去追求更長(zhǎng)的研究，然而，但是在政治和經(jīng)濟(jì)的壓力下會(huì)得到更加真實(shí)，并且每一個(gè)資金都會(huì)與那些被選擇的少于批評(píng)的有關(guān)系。我注意到我們已經(jīng)完全陷入到研究當(dāng)中，通過(guò)不斷地改變權(quán)力項(xiàng)目地實(shí)施產(chǎn)品的需求的經(jīng)歷，還有做了的網(wǎng)站評(píng)論，還有不斷的不確定支出。它也會(huì)出現(xiàn)失敗，那就是在主題背后會(huì)增加領(lǐng)域內(nèi)工作人員和客戶(hù)的困難。另外一章將會(huì)展現(xiàn)不同的變量去反應(yīng)一些關(guān)于變量是怎樣相互作用的知識(shí)。依靠是否對(duì)控制組和實(shí)驗(yàn)組的數(shù)據(jù)分析。我們需要停止與那些舊的變量保持聯(lián)系在一些教育的研究當(dāng)中。在最近幾年，研究者已經(jīng)使用不同的變量，例如盟約。他提出了幾個(gè)含蓄的假設(shè)需要被提問(wèn)，嚴(yán)重地甚至通過(guò)定量的和定型的研究者，就像政策的提出者。只要銀行爭(zhēng)奪存款被禁止，數(shù)以百萬(wàn)的儲(chǔ)戶(hù)將繼續(xù)被人為壓低存款利率，來(lái)補(bǔ)貼國(guó)有銀行的盈利能力。同時(shí)，這些手段也允許他們購(gòu)買(mǎi)被其他政治局成員保護(hù)的利益支持，包括當(dāng)?shù)毓賳T和國(guó)有企業(yè)管理人員，特別是在經(jīng)濟(jì)停滯的時(shí)候。2011年初，通貨膨脹調(diào)轉(zhuǎn)進(jìn)入危險(xiǎn)的境況。到今年年底，銀行已經(jīng)做出了歷史上最大量的新增貸款，總額近10萬(wàn)億人民幣（潘克赫斯特,鄭,和王 2009）。中國(guó)人民銀行的一份報(bào)告顯示，整個(gè)國(guó)有銀行全部貸款的27％，被設(shè)臵于法定最低利率，這表明銀行將會(huì)通過(guò)給出法定最低利率來(lái)競(jìng)爭(zhēng)（中國(guó)人民銀行貨幣政策的研究團(tuán)隊(duì) 2005）。盡管推行這種市場(chǎng)化，但金融體系的基本邏輯任然保持了一樣。因此，當(dāng)?shù)厥聞?wù)所對(duì)審計(jì)質(zhì)量的影響可能要比在美國(guó)相同規(guī)模的事務(wù)所大。但是，在根據(jù)Francis 和Yu的論述：審計(jì)質(zhì)量和審計(jì)辦事處規(guī)模成正相關(guān)，也就是說(shuō)，審計(jì)師將越來(lái)越關(guān)注這兩者的關(guān)系同時(shí)客戶(hù)公司也將從中獲取不少好處。這個(gè)結(jié)果于我們所說(shuō)的經(jīng)濟(jì)意義相一致；擁有忠實(shí)的公司級(jí)客戶(hù)群的高級(jí)（或低級(jí)）辦事處很少依賴(lài)于個(gè)別幾個(gè)客戶(hù)，因此，這些辦事處就很少因?yàn)榭蛻?hù)施壓而虛假上報(bào)。上面的討論可以讓我們預(yù)測(cè)，在其它條件相同時(shí)，相對(duì)于客源小的公司，有一定的大范圍的客戶(hù)的大審計(jì)公司是更不可能對(duì)某些個(gè)別的客戶(hù)在審計(jì)質(zhì)量上由于尊重而妥協(xié)。迪安哥拉的理論還可以應(yīng)用于造成大公司和小公司之間的審計(jì)質(zhì)量的不同。質(zhì)量溢價(jià)的經(jīng)濟(jì)理論要求為不同的市場(chǎng)提供統(tǒng)一質(zhì)量的產(chǎn)品和服務(wù)，消費(fèi)者始終是維持質(zhì)量溢價(jià)的關(guān)鍵。我們的研究完善了現(xiàn)存的文獻(xiàn)，體現(xiàn)在幾方面。辦事處規(guī)模與審計(jì)質(zhì)量正相關(guān)，以此來(lái)看，我們可以推測(cè)，辦事處規(guī)模越大，審計(jì)質(zhì)量越高，因此審計(jì)費(fèi)用也會(huì)越多。最近，崔等人指出辦事處與總部的地理集中程度和客戶(hù)的應(yīng)計(jì)質(zhì)量成正相關(guān)，說(shuō)明審計(jì)辦事處的地理位置對(duì)審計(jì)質(zhì)量是有決定性影響的。所以有一個(gè)問(wèn)題：辦事處規(guī)模是不是決定審計(jì)質(zhì)量的另一個(gè)因素因此審計(jì)定價(jià)比審計(jì)公司規(guī)模和行業(yè)領(lǐng)先地位的高。真正管理和執(zhí)行審計(jì)委托合同（包括審計(jì)服務(wù)的交付和審核意見(jiàn)的發(fā)表）的并不是全國(guó)總部，而是辦事處合作伙伴。這正相關(guān)關(guān)系印證了規(guī)模大的本土辦事處相對(duì)規(guī)模小的辦事處來(lái)說(shuō)，能過(guò)提供更高質(zhì)量的審計(jì)。Ferguson et 。audit Availability:Data are publicly available from sources identified in the way we think about an accounting firm changes dramatically when we shift the unit of analysisaway from the firm as a whole, to the analysis of specific citybased offices within a termsof DeAngelo’s1981b argument, a Big 4 accounting firm is not so big when we shift to theofficelevel of example, while Enron represented less than 2 percent of Arthur Andersen’s national revenues from publicly listed clients, it was more than 35 percent of such revenues in the Houston As alluded to in the above quote, the size of a citybased audit engagement office could bea more crucial determinant of audit quality and thus audit feesthan the size of anationallevel audit firm because the citybased office is a semiautonomous unit withinan audit firm with its own client is an officebased engagement partner or audit team, notnational headquarters, who actually administers and implements individual audit engagement contracts, including the delivery of audit services and the issuance of an audit this regard,Wallman(1996)and Francis(2004)argue that the assessment of auditor independence needs tofocus more on the individual office level rather than the entire firm level because most of the auditdecisions with respect to a particular client are made within each individual anecdotalevidence on the collapse of Enron, which was audited by the Houston office of Arthur Andersen,is a good example that demonstrates the importance of officelevel audit , much of extant audit research has focused its attention on two nationallevel audit firm characteristics asfundamental determinants of audit quality, namely: audit firm size(., Simunic and Stein 1987。Becker et 。Francis et ).To the extent that the office size is positivelyassociated with audit quality, one can predict that the larger is the office size, the higher is theaudit quality, and thus the greater is the audit , a positive association between theoffice size and audit fees could be viewed as evidence corroborating the positive associationbetween the office size and audit testing our hypotheses, we assert that biased earnings reporting can be used to drawinferences about audit quality, and we use the magnitude of abnormal accruals as a proxy for measure abnormal accruals, we rely on two alternative models developed by Ball andShivakumar(2006)and Kothari et al.(2005).In addition, we estimate the size of a local engagement office using the Audit Analytics database, which provides the identity of audit engagementoffices for all SEC registrant measure office size in two different ways: one based onthe number of audit clients in each office, and the other based on a total of audit fees earned byeach , our results reveal that in the market, both audit quality and audit fees arepositively associated with office size after controlling for audit firm size at the national levelproxied by a Big 4 dummy variable , industry leadership at the local office level proxied by anindustry specialist dummy variable), and other relevant results are robust to abattery of sensitivity checks we study contributes to the existing literature in several , our paper is one of fewstudies which document that audit quality is not homogeneous across local offices within an our knowledge, our paper is one of the first studies that provide direct evidence that thesize of anauditengagementofficeisanimportant engagementspecific determinant of auditquality in the results of our study suggest that future research on audit quality differentiation needs to pay more attention to officelevel auditor behavior as the unit of analysis and tothe size of a local engagement , this paper is the first to consider office size as acritical factor in audit that no previous research has examined whether audit feesare influenced by the size of a local office, our evidence helps us better