Based on the analysis of "returns from specialization" or "intratask learning" and "returns from multi-tasking" or "intertask learning",the relation model between human capital accumulation and job enlargement is established,and the equilibrium state from job specialization to job enlargement is discussed,in order to provide firm effective theoretical foundation of job design.

In order to do well in tenure work of professional title, Guangzhou General Hospital made experiment in tenure work of professional title.

In judicial practice, the fact whether CPA firms should take the responsibility lies in the judgment of the subjective negligence while professional duties should be regarded as the criterion in judging the subjective negligence.