会计信息的失真与审计

所谓会计信息失真,是指会计信息没有真实地反映客观经济活动,从而给会计信息的使用者提供虚假情况,给决策者带来不利影响的一种现象。会计失真问题是一个国际性、历史性问题,一直为世界会计学界所关注,也一直是世界各国政府着力解决的重大问题。然而,时至今日,各种各样的会计信息失真事件仍然困扰着世界各国,比如美国正处于调查之中的“安然事件”,以及我国的“银广厦事件”、“红光事件”等。会计信息失真直接使审计工作量及难度加大,不仅要审计账务本身,     

东海中段钓鱼岛隆起的内部结构与演化

由于钓鱼岛隆起的地质与地球物理资料相对缺乏,前人对该区域系统研究较少,关于其构造演化存在许多争议。本文通过重磁资料,结合反射地震剖面解释研究了西湖凹陷东侧的中段钓鱼岛隆起的构造与沉积特征,并进一步完善了其演化模式。研究结果表明,隆起内部存在多个残余凹陷,残留地层具有“北多南少”的分布特征,据此以舟山-国头断裂为界,可以将中段钓鱼岛隆起进一步分为南、北两个亚段。南、北亚段边界处在舟山-国头断裂的延长线上。同时,隆起西部的岩浆岩体分布于平坦剥蚀面T20之下,而东部存在岩浆活动引起的“基底尖峰”,空间重力异常的梯度带恰好与“基底尖峰”的西缘对应,以“基底尖峰”的西缘为界,将中段钓鱼岛隆起大致分成东、西两区,其中西区又可以进一步分为发育岩浆岩体的西Ⅰ区和局部残留凹陷的西Ⅱ区。西区由西湖凹陷经构造反转与岩浆活动改造而成,东区保留了古隆起。综合分析推断,中段钓鱼岛隆起是在古隆起的基础上经历多次构造与岩浆活动演化而成。     

地勘科研单位会计制度改革与创新刍议

目前,随着国家对地质工作的高度重视,地勘科研单位的外部环境和内部运行机制发生了很大变化,而作为地勘科研单位重要的内部控制制度的财会制度,却仍然停留在原来的层面上,已不适应新形势的需要,必须进行改革和创新。     

耕地离任审计拉高官员问责力度

＂严禁地方擅自调整规划改变基本农田区位,实行耕地和基本农田保护领导干部离任审计制度。＂这是改革开放以来第11个以＂三农＂为主题的中央一号文件。     

Evaluation of Inference Adequacy in Cumulative Logistic Regression Models:An Empirical Validation of ISW-Ridge Relationships

Internal solitary wave propagation over a submarine ridge results in energy dissipation, in which the hydrodynamic interaction between a wave and ridge affects marine environment. This study analyzes the effects of ridge height and potential energy during wave-ridge interaction with a binary and cumulative logistic regression model. In testing the Global Null Hypothesis, all values are p＜0.001, with three statistical methods, such as Likelihood Ratio, Score, and Wald. While comparing with two kinds of models, tests values obtained by cumulative logistic regression models are better than those by binary logistic regression models. Although this study employed cumulative logistic regression model, three probability functions 1, 2 and 3, are utilized for investigating the weighted influence of factors on wave reflection. Deviance and Pearson tests are applied to check the goodness-of-fit of the proposed model. The analytical results demonstrated that both ridge height (X1) and potential energy (X2) significantly impact (p＜0.0001) the amplitude-based reflected rate; the P-values for the deviance and Pearson are all ＞0.05 (0.2839, 0.3438, respectively). That is, the goodness-of-fit between ridge height (X1) and potential energy (X2) can further predict parameters under the scenario of the best parsimonious model.Investigation of 6 predictive powers (R2, Max-rescaled R2, Somers''D, Gamma, Tau-a, and c, respectively) indicate that these predictive estimates of the proposed model have better predictive ability than ridge height alone, and are very similar to the interaction of ridge height and potential energy. It can be concluded that the goodness-of-fit and prediction ability of the cumulative logistic regression model are better than that of the binary logistic regression model.     

Propagation of internal waves up continental slope and shelf

In a two-dimensional and linear framework, a transformation was developed to derive eigensolutions of internal waves over a subcritical hyperbolic slope and to approximate the continental slope and shelf. The transformation converts a hyperbolic slope in physical space into a flat bottom in transform space while the governing equations of internal waves remain hyperbolic. The eigensolutions are further used to study the evolution of linear internal waves as it propagates to subcritical continental slope and shelf. The stream function, velocity, and vertical shear of velocity induced by internal wave at the hyperbolic slope are analytically expressed by superposition of the obtained eigensolutions. The velocity and velocity shear increase as the internal wave propagates to a hyperbolic slope. They become very large especially when the slope of internal wave rays approaches the topographic slope, which is consistent with the previous studies.     

从国际、国内地热开发走势看河南地热开发应取对策

何为地热？《现代汉语词典》对其定义是：“存在于地球内部的热能。”科学家们称,地球内部的温度非常高,其地心温度大约为4000℃,在持续地传向地面后,有的地热源在地表可产生300℃以上的热水,有的则产生100℃以下的热水。一般高于150℃的高温热源常被用于发电,低温热源可直接用于区域供热、温室加热、食品干燥、水产养殖和农业生产。正因为如此,在能源日益紧张和地球大气变暖的情况下,热能作为一种清洁的绿色能源正日益引起人们的重视。我们应认真借鉴各国及国内各地先进经验,     

中国奇迹何以再能持续二十年?——解决中国内部问题的思考

引言:我们创造了奇迹,我们也遭遇到极大的困难一项新的美国研究报告指出:中国经济将于2035年超过美国,并在本世纪中叶翻一番。这项研究指出:中国经济在过去10年间平均每年增长10%以上,基于2007年年中的数据,中国的国内生产总值目前排名世界第4,仅次于美国、日本和德国。     

浅析审计功能在防火墙中的重要作用

在分析当前网络中针对防火墙的各种攻击手段的基础上,从黑客的角度针对防火墙安全审计论述了其在保护网络和数据安全方面的重要作用,对以后防火墙技术的发展提供了一些思路.     

谈地勘单位内部控制制度的建立和完善

随着事业单位改制进程的加快,地勘单位已全面进入市场,成为真正意义上的企业,要想在激烈的市场竞争中求得生存和发展,必须引入现代企业管理制度,建立和完善内部控制制度,它对于企业加强内部监督管理、规范会计工作秩序、防范舞弊,减少损失,提高经济效益,促进地勘经济健康快速地发展,具有十分重要的意义,因此,地勘单位应尽快建立和完善内部控制制度。