基于风险控制的高校经济责任审计流程初探

高校经济责任审计随着高校规模的扩大和经济活动的频繁和复杂显得越来越重要。鉴于内部审计的特殊性，经济责任审计还存着着诸多问题，其中由于审计流程不规范引起的审计风险不容忽视。论文从规范高校领导干部经济责任审计流程入手，结合高校经济责任审计的现状和问题，分析审计各阶段的审计风险，提出完善审计流程的方案和防范审计风险的措施。     

寻迹与反思——纪念《共同纲领》颁布60周年

1949年9月28日,中国人民政治协商会议第一届全体会议一致讨论通过了《中国人民政治协商会议共同纲领》,被称为新中国的大宪章,起到了临时宪法的作用。在《共同纲领》颁布60年之际,对其重新审视,予以反思,对我国当代的宪政建设不无启示。     

Transforming Educational and Business Practices in Belarus

Abstract

The Bryant College Collaborative Learning at a Distance (CLD) Program in Belarus was designed to promote collaboration across diverse cultural, political, and philosophical boundaries. CLD programs can assist the Newly Independent States (NIS) in meeting the political, social, and economic challenges associated with the transition from a centralized, administrative command economytoa more democratic and diversified society. Cost-effective, collaborative distance learning projects can help to address the problem of limited educational resources and prepare faculty, undergraduates, entrepreneurs, and NGO leaders for better understanding the role of civic responsibility as a foundation for western business practices.

The ongoing Internet-based, Bryant College CLD Program, including educational institutions, research facilities and business firms, focuses on a non-hierarchical model, emphasizing reciprocal, interactive learning and problem-solving. Components include Web-based courses, International Virtual Roundtable Discussions via E-mail, seminars on business skills and Web design, Internet protocol video conferencing between the U.S. and Belarus, a faculty exchange and training project, and a business internship program aimed at providing hands-on experience with business and NGO leaders in the U.S. This project demonstrates that Internet-based, collaborative learning can transcend cultural and language barriers and advance the development of a business environment supportive to the entrepreneurial spirit.     

高校企业所得税问题探讨

随着高等教育体制改革不断深入,高校适应市场经济的能力不断加强,高校的经济活动日益频繁。为调节相关经济活动,国家出台了一系列高校企业所得税税收政策,加强高校的税收管理工作。通过全面了解高校企业所得税税收政策,掌握高校企业所得税有关优惠待遇,研究高校企业所得税的核算方法,探讨高校企业所得税存在的问题及改革对策,并提出对高校企业所得税缓征及免征的建议。     

面向对象程序设计基本结构和思想分析

分析了传统程序设计方法与面向对象程序设计方法之间的差别，重点分析了面向对象程序设计方法的特点，介绍了面向对象程序方法的基本原理，并简要介绍了VC＋＋的基本结构和VC＋＋中体现的面向对象思想。     

Multi-dimensional contracts with task-specific productivity: an application to universities

Academics produce science and teaching which requires specific unobservable characteristics. Applying the multi-dimensional screening methodology of Armstrong and Rochet (European Economic Review, 43, 959–979, 1999), it is shown that universities optimally propose a menu of contracts to academics: high powered incentives for those who are productive and lower ones for other agents. In some cases, the university can write a single contract for both tasks to increase production. An academic is then expected to produce more teaching to show that she likes science, which is an argument to produce science and teaching in a single institution: universities. These results are discussed in light of economic, sociological and educational literature.      

森林碳汇价值评价——三北防护林体系工程人工林案例

大气中CO_2的含量增加导致全球气候变暖,已经引起各界的广泛关注,对碳汇的研究也伴随气候问题成为社会各界的研究重点。对森林碳汇价值评价意义和方法进行了分析,并以三北防护林体系工程(简称三北工程)人工林为例,采用换算因子连续函数法对三北防护林的碳汇价值量进行了评价,提出了持续开展三北工程、提高人工林固碳能力的对策建议。     

员工援助计划在我国的发展及建议

近年来,员工援助计划逐渐引入我国,但是由于文化观念,管理模式等方面的问题,在发展过程中遇到了一些困难。本文介绍了员工援助计划的概念,回顾了其在中国的发展历程,提出了员工援助计划的实施步骤,总结了当前存在的主要问题,并给出了未来的发展建议。     

Does Participation in the Food Stamp Program Increase the Prevalence of Obesity and Health Care Spending?

We use panel data techniques and information on state-level Food Stamp Program characteristics to obtain unbiased estimates of the impact of Food Stamp Program participation on weight status and health care spending among nonelderly adults. Our results suggest that program participation by women leads to a 5.9% (p = 0.07) increase in their likelihood of overweight and obesity, which is smaller than previous estimates, and to higher medical expenditures. The direct effect of program participation on medical spending through higher discretionary income is significantly larger than the indirect effect through changes in weight status.     

最简方案框架下英汉内嵌小句的推导生成

基于最简方案的理论框架,根据Laudau分裂T的理论可提出TP假设,将小句看作以功能中心语照应T为中心的最大投射,这样可对英汉内嵌小句作句法生成分析,并以此检验最简方案的解释力和概括性。