浅谈会计的监督职能

会计核算与会计监督是会计工作的两项基本职能，然而长期以来由于对会计监督重视不够，使得会计信息失真已成为一个社会问题。会计工作秩序混乱的重要原因之一，就是会计监督的不力和弱化。2000年7月1日起新施行的《中华人民共和国会计法》所涉及的一个重要精神就是严禁会计数据弄虚作假，防止会计信息失真。该法第四章专门对加强会计监督制定了诸多条款，为防止信息失真提供了有力的法律保证。由此可见，会计监督对保证会计信息的真实性和有用性，防止各种经济违法活动，维护会计秩序，维护社会主义市场经济秩序有着不容忽视的作用。 1 会…     

论人力资源会计

随着经济和科学技术的飞速发展,人力资源会计在经济管理中发挥着愈来愈重要的作用。笔者对人力资源会计进行了探讨,分析了人力资源会计的确认、假设、计量和信息披露,从而得出人力资源会计是我国劳动人事制度改革的必然趋势,需尽快建立一套符合中国国情的人力资源会计理论与实务体系。     

谈事业单位的会计管理与会计控制

在各种原因的影响下很多的事业单位的会计管理和控制制度的缺陷,使得在实施的时候,责任分不清,监管管不严,并且会计核算没有条理,在财政的收支上不受控制,会计信息严重的没有真实性。最根究底,极大一部分的问题都是在会计管理与会计控制相关,因为管理和控制单薄不坚强形成的。因此,本文对事业单位会计的管理与会计控制这一问题进行简要的分析。     

会计信息与会计教学变革

随着信息技术的不断发展和更新,使得其在会计领域的运用更加的深入,现阶段会计信息化逐渐取代了之前的会计电算化的概念,而会计信息化也给相对传统的会计教学带来了前所未有的挑战。本文将针对会计信息和会计教学的变革做进一步的分析和研究。     

会计委派制与强化会计监督

针对地勘单位财务管理和监督的不同形式,结合河北物测队多年财务管理实际情况和经验,认为实行会计委派制是地勘单位财务管理改革的方向,提出会计委派制与强化会计监督有着密切联系,会计委派制为会计监督创造较好的会计环境,地勘单位要加强该方面的研究和应用。     

会计谨慎性原则的理解和应用

企业经营存在风险，遵循会计谨慎性原则，保持必要的谨慎，对存在的风险加以合理的估计，就能够起到化解风险和预警风险的作用。本文对会计谨慎性原则的具体应用加以归纳和总结，对加深相关会计政策的理解和提高孟理具体工作的能力会有所帮助。     

建立适应会计电算化发展要求的内部控制制度

会计电算化是会计工作的发展趋势,文章主要分析会计电算化对内部控制制度的影响,并以此为基础探讨关于电算化会计信息系统下的内部控制制度建设问题,以确保企业实行会计电算化后,系统能够正常、安全、有效的运行。     

谈单位内部会计监督制度的建立健全

建立健全内部会计监督制度，对于规范单位的会计行为，保证会计资料的真实、完整，提高经济效益，维护社会主义市场经济有着十分重要的意义。论述了内部会计监督制度的内容，提出了保证会计监督制度执行的措施。     

会计委派制度浅析

实施会计委派制，可以改变“领导定调子，会计填数字”的现象，保证会计信息的真实性、有效性，避免生产经营中的重大决策失误；便于国有资产管理部门对企事业财务状况实行监督，及时了解资产营运状况，确保国有资产保值增值，防止国有资产流失；有利于发挥会计的监督职能，减少和避免违法违纪事件的发生。针对实施会计委派制过程中出现的认识程度、职责权限界定、委派人员待遇、委派人员素质及管理等问题，提出了加大宣传、强化会计监督、保证委派会计人员利益、做到“五个延伸”、完善五项制度等相应对策。     

论会计诚信与社会信用环境建设

会计诚信,是会计人员在会计事务中正确处理人与人之间经济关系制度建设的行为规范,是会计人员从事会计工作应遵循的道德标准。随着经济的快速发展,会计信息越来越被广大决策者、投资者、债权人、企业管理者等会计信息使用者所重视。但     

Social Network Approach to Understand the Ethnic Economy: A Theoretical Discourse<Superscript>1</Superscript>

In this paper we suggest how social network analysis, in contrast to looking at physical space, can be used to trace the social and economic location of ethnic enclaves. Taking skilled workers immigrating to Canada from China as an example, we analyze critically how split labor market theories describe materialist and structural factors that determine immigrants’ limited options. Cultural theories play up immigrants’ interest in using their cultural resources to pull themselves ahead. We propose that social network analysis as a single framework can bring together elements from materialist–structural and cultural theories. The position of people and firms in these networks gives us a view of the kinds of jobs immigrants get and the businesses they set up. To understand the ethnic economy, we discuss how networks of social and economic relations intersect each other. By seeing the ethnic economy embedded in social networks, we can provide a more general explanation of the social space of the ethnic economy in contrast to its physical location. We use three cases of ethnic entrepreneurs to illustrate how the social and economic relations locate their businesses in the enclave and how they are also linked to the mainstream economy. ¹This paper has benefitted from the critical clarifications of Chiu Luk and an anonymous reviewer, and the talented editing of Allen Sutterfield. Lynn Xu Liping helped on an earlier draft.     

软件工程中并发测试的研究与实践

随着计算机技术和Internet的发展，相对于以前的单机版的应用软件，目前已有众多的网络版应用软件犹如雨后春笋，不断的涌现出来，这对传统的测试方法和理论提出了新的挑战。这里重点介绍了基于Internet网络版应用程序的并发测试方法研究与技巧，提供了一些实践经验，总结了在并发测试时应该注意的一些实际问题。     

农业与农村可持续发展的地理学研究

农业和农村可持续发展是世界性的重大论题,对中国尤其重要。地理学应该以自己独特的视角和理论、方法,针对我国农业与农村可持续发展所面临的关键问题,联系国际经验以及我国传统农业中的可持续因素,以自然结构为基础,以人地关系为核心,探讨农业与农村可持续发展的转换机制,从区域尺度探讨农业与农村可持续发展的指标体系、实现途径及区域系统模式,为实施农业和农村发展的“两个转变”和“两大战略”提供区域对策和操作手段。     

地球表层的人地系统及其调控

论述了地球表层的人地关系研究发展情况及开展人地系统研究的必要性,阐明了新的人地系统观应具有的特点及不同研究模式,强调了首先研究人地系统调控的机理问题。     

GIS在通信行业中的应用

为阐述GIS技术在通信行业中的应用前景, 从通信行业的发展以及运行网络管理现状出发, 结合GIS技术特点阐述了GIS技术引入通信网络的管理和业务的必要性和必然性.它的引入将从根本上改变通信管线网络规划、建设、管理及资料保存等方面的传统模式, 并为通信行业实现通信全资源、跨专业管理, 为运营商提供市场分析及预测、网络规划、工程设计、资源配置和分析、线路实时监控、应急保障等方法和手段.      

Prospects for Vrancea: A traditional mountain community in Romania

The privatisation of Romanian agriculture will provide new opportunities for the peasantry and even in the mountains where collectivisation remained incomplete there will be the stimulus of a free market. This article examines the physical and cultural landscapes of a small Carpathian district and shows how a traditional economy, which maintained much of its integrity under communism, now looks with guarded optimism towards an uncertain future. Agriculture remains fundamental with ecological as well as economic dimensions (for the terrain is highly unstable) but the potential for small businesses and local services, neglected in the past, must also be realised.Because of translation problems the paper was written by the editor from notes submitted by the author. Additional material was supplied by Florin Roman of the Silvicultural Inspectorate, Focsani.     

Seismic human loss estimation for an earthquake disaster using neural network

In Iran, earthquakes cause enormous damage to the people and economy. If there is a proper estimation of human losses in an earthquake disaster, it could be appropriately responded and its impacts and losses will be decreased. Neural networks can be trained to solve problems involving imprecise and highly complex nonlinear data. Based on the different earthquake scenarios and diverse kind of constructions, it is difficult to estimate the number of injured people. With respect to neural network’s capabilities, this paper describes a back propagation neural network method for modeling and estimating the severity and distribution of human loss as a function of building damage in the earthquake disaster. Bam earthquake data in 2003 were used to train this neural network. The final results demonstrate that this neural network model can reveal much more accurate estimation of fatalities and injuries for different earthquakes in Iran and it can provide the necessary information required to develop realistic mitigation policies, especially in rescue operation.     

基于Elman型神经网络的金川二矿地表岩移时序预测 模型

建立于煤矿开采基础之上的矿山开采沉陷理论和预测方法并不适用于象金川这样厚大、陡倾的金属矿床开采的岩移问题,因此,本文探讨利用神经网络来对地表岩移进行预测。根据Elman神经网络能够逼近任意非线性函数的特点和具有反映系统动态特性的能力,提出了利用Elman神经网络建立地表岩移时序预报模型的方法。利用金川二矿区GPS监测所得到的时间序列数据,通过对Elman神经网络模型预测值与GPS实测值之间的比较,结果表明模型预测显示了良好的准确性,特别是在时间步长较短情况下,应用于实际预测一定程度上可以弥补金属矿山岩移预测方法不足的缺憾。     

Transformation in territorial concepts: from nation building to concessions

The transition to globalization, socio-cultural fragmentation and an era of peace all constrain Zionism to a restructuring in its territorial perspectives. In the nation-building era, Zionism made the territory the focus of Zionist activity, which necessitated seizing territory, controlling it, and creating an affinity and attachment and a bond of identity between the nation and the territory. Pure colonization as a central strategy for realizing these national goals originated mainly from the unique historical circumstances of Zionism and from the adoption of an ethno-national ideology. This also led to the Palestinian-Jewish conflict that concentrated on the control of territory. The national economy regime that influenced Israel in different ways also served the territorial ideology to a great degree. Peace borders will require Israel to cooperate closely with Jordan, Palestine, Syria and Lebanon in managing resources, external influences and additional common interests. The peace economy will integrate with the multi-national economy. Furthermore, in the reality of peace, Israel will have to abandon the internal colonization of areas populated by Israeli Arab citizens and give greater legitimation to their more prominent inclusion the Israeli identity. It will also become difficult for any elite group to dictate the national agenda to other marginal groups, such as Israeli Arabs, and Sephardic or Orthodox Jews, each group creates for itself considerable degree of autonomy in its own territory. In the main, the national periphery divides into an Israeli Arab periphery beside the periphery of the traditionally religious Sephardic Jews. The ultra-Orthodox Jews take control of increasingly larger Israeli space and expanding the horizons of their public involvement beyond their traditional ghettos. Each group creates for itself a different symbolic space with differing views concerning the limits of Israeli sovereignty.     

Politics of technology in the informal governance of destructive fishing in Spermonde,Indonesia

Technology has politics and plays a role in societal governance. This article explores the fishing community of Karanrang island (Spermonde Archipelago, Indonesia) to consider how fishing technologies reinforce existing power structures in the local informal governance system. Informal governance actors deploy the politics of technology in order to manage a socially problematic and environmentally destructive fishing economy. In the punggawa-sawi system of patron-client relationships, fishers are economically dependent on patrons, who supply them with fishing technologies like boats, bombs, and cyanide. The patrons themselves are embedded in a complex governance network, encompassing corrupt police and officials, importers, and live food fish traders. The politics of technology contribute to maintaining the local informal governance system of patron-client relationships. This paper draws upon theories from science and technology studies and network governance to argue that although patron-client relationships are problematic in themselves, the politics of technology further maintain power imbalances.