论工程审计内容北大核心

基于经典审计理论,提出一个体现工程特征的工程审计内容理论框架。工程审计内容关注的是审计什么,它是由工程审计对象、工程审计主题、工程审计业务类型、工程审计标的和工程审计载体组成的多层级体系。工程审计对象是工程类经管责任,包括工程财务责任和工程业务责任,工程类经管责任可以落实到工程财务信息、工程业务信息、工程行为和工程制度这四类审计主题上;工程审计业务类型是以工程审计主题为基础形成的,单个审计主题形成单项性审计业务,多个审计主题组合形成综合性审计业务;工程审计标的是工程审计主题的分解;工程审计载体是工程审计主题和标的的记录。     

某公园园林施工技术探讨

某公园曾经是生活污水排水沟,通过工程改造,把污水沟改造成了一个综合性的公园。此工程园林土建工程主要包括土方工程、钢筋混凝土工程、给排水工程、供电工程、园林装饰工程、景观小品工程、假山置石工程、水体工程、园路与广场工程和驳岸工程等。文章根据笔者多年工作经验,对园林施工的每个重要环节进行论述,并结合某公园实际工程案例,对园林施工技术进行探讨。     

浅谈南水北调台儿庄泵站工程观测与养护

台儿庄泵站是南水北调东线梯级调水重要工程,确保该工程的正常有效使用及安全运行至关重要,因此准确掌握工程状态和运用情况,及时发现工程隐患,充分发挥工程效益是保证工程安全的重要举措,及时开展相关的工程检查观测和工程维修养护是保证工程安全的必要手段。通过对该站的检查观测项目分析和日常养护的阐述,明确了这两点对工程管理的重要性,同时也为类似工程的管理提供了参考。     

关于大型工程保险期限确定因素的探讨

相比财产保险,工程保险有其特殊性,其中的一个表现是工程保险期限的不确定性。本文对大型工程5个特点进行了分析,论述大型工程保险期限需考虑几个因素:工程可能延期或提前、工程分项验收、工程尾项、保证期内新增工程、工程延期移交到保证期,并提出相关建议。     

论工程审计目标北大核心

以经典审计理论为基础,提出一个体现工程特征的工程审计目标理论框架。工程审计目标是人们希望通过工程审计得到的结果,区分为工程审计终极目标和工程审计直接目标,前者是工程资源类委托代理关系中委托人的目标,其内容是希望通过工程审计来抑制代理人在工程类经管责任履行中的负面问题,后者是工程审计机构的目标,其内容是希望通过工程审计来发现代理人在工程类经管责任履行中的负面问题并促使其整改,表现为真实性、合法性、效益性和健全性,不同的工程审计主题和工程审计业务有不同的直接目标。直接目标促进终极目标实现的路径包括揭示路径、威慑路径和抵御路径。     

论工程报表审计北大核心

将工程审计基本理论各要素落实到工程报表审计,基于经典审计理论,提出一个工程报表审计的理论框架,主要包括:工程报表审计本质、工程报表审计需求、工程报表审计主体、工程报表审计客体、工程报表审计内容、工程报表审计目标、工程报表审计取证模式及其与审计意见类型的关系、工程报表审计结果及其应用。     

财务工程与金融工程辨析

财务工程与金融工程是两个不同的概念,到目前为止,对于金融工程的研究相对较多,也比较成熟,但对财务工程的研究则相对较少,且基本处于比较浅的层次,还有部分研究将财务工程等同金融工程,这是对概念的一种混淆。由于财务工程和金融工程存在一定的交叉性,但从范围、内容等方面又有很大的区别,因此,本文在研读文献的基础上,就财务工程与金融工程两者之间的异同点进行辨析。     

房建隧道模主体施工后装饰装修中的抹灰工程技术

装饰装修工程是为了保护建筑物的主体结构、完善建筑物的使用功能和美化建筑物,采用装饰装修料或饰物,对建筑物的内外表面及空间进行的各种处理过程。根据施工工艺和建筑部位的不同,建筑装饰工程可分为抹灰工程、饰面工程、裱糊工程、涂料工程、吊顶工程、隔墙与隔断工程、门窗工程、地面工程等。在此说下抹灰工程技术,供相关专业人员参考。     

南水北调中线京石段工程验收

<正>一工程验收的基本情况1.工程概况:南水北调中线京石段委托河北省建设管理的项目共划分为6个设计单元工程。分别为滹沱河倒虹吸工程、唐河倒虹吸工程、釜山隧洞工程、古运河枢纽工程、河北段其他工程及生产桥工程。共划分15个监理标段,53个施工标段。2003年12月30日,滹沱河倒虹吸工程率先开工,标志着南     

加强工程测量新技术应用 提高建设工程质量

工程测量是工程建设施工中不可或缺的一个环节,它对工程的建设起到数据参考和指导的作用,任何工程的建设都必须做好工程的测量工作,保证工程测量的质量。说明了工程测量在工程建设中的重要性,提出加强工程测量管理的措施,并进一步指出加强工程测量新技术的应用,提高建设工程质量。     

Input/output ranges and performance: an examination of US machine tool producers

Despite the establishment of high-tech multinational enterprises (MNEs) in Ireland since the late 1950s, the country did not succeed in closing the technological gap with most of its EU counterparts. The weak National System of Innovation (NSI), and in particular low business and government R&D levels, combined with a lack of research and technology linkages between MNEs and indigenous firms, explain these poor results. However, the Shannon region in the West of the country presents some specific institutional characteristics that could theoretically make the region a strong technological enclave. The various actors in the region - i.e. the administrative, financial, political and research institutions, as well as the business organizations - have indeed infused a new type of economic development. After a brief review of the available concepts and models articulated around these actors and their interrelationships, the paper analyses whether the Shannon region, taken as an illustrative example, mirrors a specific economic and technological localized setting. The study is based on a survey of indigenous and foreign firms.     

计算机信息化管理在食品药品检验领域中的应用

信息化是当今世界发展的大趋势,是推动经济社会变革的重要力量。大力推进信息化,是覆盖我国现代化建设全局的战略举措,计算机信息化管理在食品药品检验领域的应用,是构建社会主义和谐社会的迫切需要和必然选择。利用信息化加强食品药品监管工作力度,做到监督到位,处理措施得当,避免安全事故的发生。信息化应用与科学检验相辅相成,为人民群众生命安全负责,为社会安定、和谐发展保驾护航。本文对计算机信息化管理在食品药品检验领域中的应用进行一个分析阐述。     

A retrospective on the subprime crisis and its aftermath ten years after Lehman’s collapse

This paper reviews the interactions between policymaking, the financial system and the U.S. economy before, during and after the subprime crisis, with particular attention to current controversies about the policy decisions that led to Lehman’s downfall and their lessons for the future. The first part of the paper documents and analyzes the interactions between policy, financial markets and the economy during the acute and subsequent moderate phases of the crisis as well as during the later gradual exit from the zero lower bound and the extremely slow reduction in high powered money and bank reserves. The remaining parts develop alternative aspects of the thesis that mutual uncertainties inflicted by financial institutions on policymakers and by the latter on financial markets were at the root of the non-negligible surprises that the crisis inflicted on everybody. In particular, it discusses the political economy of bailout operations, reviews and evaluates recent controversies about the reasons for not rescuing Lehman Brothers, and informally presents the structure and policy lessons from a general equilibrium model of the financial sector highlighting the consequences of policy actions that have raised (Knightian) bailout uncertainty. The last section takes a brief look ahead and discusses some longer term consequences of the crisis.     

Slumdog cities: rethinking subaltern urbanism

This article is an intervention in the epistemologies and methodologies of urban studies. It seeks to understand and transform the ways in which the cities of the global South are studied and represented in urban research, and to some extent in popular discourse. As such, the article is primarily concerned with a formation of ideas - "subaltern urbanism" - which undertakes the theorization of the megacity and its subaltern spaces and subaltern classes. Of these, the ubiquitous ‘slum’ is the most prominent. Writing against apocalyptic and dystopian narratives of the slum, subaltern urbanism provides accounts of the slum as a terrain of habitation, livelihood, self-organization and politics. This is a vital and even radical challenge to dominant narratives of the megacity. However, this article is concerned with the limits of and alternatives to subaltern urbanism. It thus highlights emergent analytical strategies, utilizing theoretical categories that transcend the familiar metonyms of underdevelopment such as the megacity, the slum, mass politics and the habitus of the dispossessed. Instead, four categories are discussed — peripheries, urban informality, zones of exception and gray spaces. Informed by the urbanism of the global South, these categories break with ontological and topological understandings of subaltern subjects and subaltern spaces.     

Sixty years of discrimination and diversity research in human resource management: A review with suggestions for future research directions

This article reviews discrimination and diversity research published in Human Resource Management (HRM) over the past 60 years. While discrimination and diversity are very different constructs, it is often informative to study them together, because when people recognize each other's diversity, this can result in bias, stereotyping, and discrimination. We conducted bibliographic searches for terms related to discrimination and diversity as well as a manual search through every title and abstract published in HRM over the last 60 years to assess article relevance. The search resulted in 135 research articles with 136 unique studies (i.e., samples) which are reviewed in this article. Sex and race are the demographics that have been examined the most in HRM, while religion has been examined the least. Moreover, the number of studies examining lesbian, gay, bisexual, transgender, and queer (LGBTQ) employees in the workplace in HRM has grown quickly within the past 10 years, culminating in a recent meta‐analysis. Our review looks at some of the earliest research published, the most recent research published, and the overall trends we identified in the research over the years for both discrimination and diversity articles. We then make future research suggestions and recommendations to advance the study of discrimination and diversity in the coming years.     

科技是绿色建筑发展的基础

近年来,全球气候恶化,温室气体效应危害了全人类的生存环境。随着我国城市化进程的加速,相应的建筑物和设施将大幅增加,建筑能耗随之加大。一种能节约能源及资源、减轻环境负荷的绿色建筑应运而生,成为我国建设小康社会的必由之路。文章认为,日新月异的科技进步必然是绿色建筑发展的坚实基础和唯一途径。     

浅议企业人力资源管理

随着社会的进步和企业的发展,企业的高层都认识到,人力资源是企业最为关键的资本,是企业介入市场竞争之根本,人力资源的管理与开发是企业成功的关键。企业也日益深刻的体会到培养核心竞争力是制胜的法宝,而这种竞争力无疑与人力资源的正确开发和合理利用有着密切的联系。本文通过对企业人力资源开发与管理存在的问题与原因的分析,提出了相应的对策和措施。企业人力资源开发与管理是研究对企业各类人员的录用、开发、维持和使用进行计划、组织、指导和控制的一项系统工程。     

高密度电阻率法在高速公路岩溶路基勘察中的应用

介绍高密度电阻率法的原理、特点及应用,分析基于静电场理论的高密度电阻率法,岩溶地段各种土洞、溶洞及断裂等不良地质现象的地球物理特征,结合某高速公路的高密度电阻率法勘探资料,给出了不同地电模型异常分布情况,提出一些提高探测能力和解析精度的数据处理分析方法.通过实例的应用,证明这些方法的正确性及在实际应用中的良好效果,展现了高密度电阻率法在工程地质勘察中的重要作用和优越性.     

Towards a Theory of Serendipity: A Systematic Review and Conceptualization

Serendipity – the notion of making surprising and valuable discoveries – plays a major role in the success of individuals and organizations alike. Previous research has established the importance of serendipity and identified important individual- and organizational-level antecedents. However, the literature has been dispersed and the boundaries of the concept have been blurry, leading to a lack of conceptual clarity and structure, and thus limiting validity and managerial actionability. Based on a systematic literature review, I synthesize existing management-related research on serendipity and explicate the emergence and composition of serendipity in the organizational context. I first identify three necessary conditions that differentiate serendipity from related concepts such as luck or targeted innovation: agency, surprise, and value. Then, I draw from the literature on sensemaking, event-based theorizing, and quantum-based approaches to management to conceptualize the process of cultivating serendipity in the organizational context as a process of enabling potentiality and materialization, and develop a multi-level theory of (cultivating) serendipity. This conceptualization contributes to our collective understanding of how, why, and when (i.e., under what conditions) organizations can leverage the value in the unexpected, which opens up fruitful avenues for further research.     

Reversing the Translation Flow: Moving Organizational Practices from Japan to the U.S.

Building on the neo-institutional organizational translation approach and on interlingual translation studies, we undertake an historical case study of the movement of Japanese organizational practices to the USA from the 1970s through the mid-1990s. Both American and Japanese translators struggled to bring Japanese management models into the USA, reversing the dominant translation flow and bridging wide differences between the sending and receiving contexts. We use the translation ecology approach to look at the interactions over time between translators, translations, and translation processes studied separately in much translation research. Our paper makes two contributions to research on organizational translation. First, it develops more precise and theoretically-based categorizations of the elements of translation ecology – translators, translations, and translation processes. Second, it challenges the generalizability of the decontextualization/disembedding and recontextualization/re-embedding processes that are widely accepted as a necessary process in moving management models and practices across contexts.