构建我国进城务工人员社会保障制度体系的思考

从进城务工人员这个群体的特殊性出发，构建他们的社会保障制度必须要从我国城乡社会保障及其对接角度通盘考虑。通过建立进城务工人员双重社会保障制度，逐步实现城乡社会保障制度的对接。这既关系进城务工人员的权益问题，也关系城乡社会保障衔接问题，更关系着我国社会保障制度一体化目标的实现问题。     

Codes of Conduct in Subcontracting Networks: A Labour Law Perspective

In the past ten years, many European companies organised into subcontracting networks have decided to adopt codes of conduct to regulate labour relations and to ensure the respect of fundamental social rights. This paper first determines the context and the issues to be addressed by codes of conduct within networks of companies, and second analyses the terms under which they can be implemented. The paper argues that codes of conduct can complement the standards developed by States, the European Union or the social partners, but that steps should be taken in order to avoid that these texts replace the existing labour law.     

浅谈我国银行内部审计的发展

银行内部审计随着银行业务的扩大，越来越受到高层管理者的重视，它是由相对独立、较为超胶铁稽核部门来执行的一种再监督。加入WTO以后，银行稽核工作从观念到工作方法都将发生重大变革。首先是观念的变革，银行内部审计的重点将由事后审计向事前审计转移，突出表现为检查风险向控制风险转移，内容由财务收支、资产质量等专项稽核向整体评价转移，更加注重绩效审计，同时加强对风险评估和管理方面的审计；其次是工作方法的变化，手段上充分利用计算机处理原始数据，方法上改变过去被动地接受稽核项目，按稽核方案对所辖行实施无差别的稽核，转为利用内部控制评价结果有区别地决定稽核对象、稽核频率、现场稽核的检查面。     

Quality Competition and Social Welfare in Markets with Partial Coverage: New Results*

We use a vertical product differentiation model under partial market coverage to study the social welfare optimum and duopoly equilibrium when convex costs of quality provision are either fixed or variable in terms of production. We show the following new results. First, under fixed costs, the social planner charges a uniform price for the single variant that just covers costs of quality provision. Like the duopoly equilibrium, this socially optimal pricing entails a partially uncovered market, but a smaller share of the market is served compared with the duopoly equilibrium. Second, for the variable cost case, it is socially optimal to provide both high‐ and low‐quality variants, but market shares need not be equal. This differs from the result in fully covered markets. Third, in the duopoly equilibrium, the quality spread is too wide under variable costs relative to the social optimum. Under fixed costs, the duopoly produces two variants, but quality is too low relative to the social optimum, which has only one variant.     

构建农村和谐社会的思考

构建农村和谐社会,应当树立正确的农民增收观,促进农民持续快速增收,缩小城乡差别;加快农地产权制度改革,解决农地矛盾和纠纷;加快农村基层组织制度和县乡行政改革,解决农村干群矛盾;加快农村教育发展,改进农村教育质量,提高农民素质;加大再造秀美山川工程监管力度,消除工作中存在的不实、不公等因素;加快农村社会保障制度建设,消除农民的后顾之忧.     

审计责任与会计责任界定初探

审计责任与会计责任是两个容易混淆的概念。由于目前两种责任界定还不清楚，常常使人们误认为二者可以混同，导致针对注册会计师的审计诉讼案件越来越多。本文从二者的基本概念入手。分析了造成二者混同的原因，并提出了科学界定审计责任和会计责任的几点建议。     

当前经济环境下的注册会计师诚信建设

在当前经济环境下,随着审计市场竞争的加剧,注册会计师行业遭遇到了严重的诚信危机。审计市场的逆向选择现象在一定范围内存在,起到了不良的示范效应。只有从外因与内因这两个方面入手,不断完善注册会计师行业的诚信环境以及加强从业人员自身的诚信意识,才能促进注册会计师行业得到更健康长远的发展。     

A new continuous distribution and two new families of distributions based on the exponential

Recent work on social status led to derivation of a new continuous distribution based on the exponential. The new variate, termed the ring(2)-exponential, in turn leads to derivation of two closely related new families of continuous distributions, the mirror-exponential and the ring-exponential. Both the standard exponential and the ring(2)-exponential are special cases of both the new families. In this paper, we first focus on the ring(2)-exponential, describing its derivation and examining its properties, and next introduce the two new families, describing their derivation and initiating exploration of their properties. The mirror-exponential arises naturally in the study of status; the ring-exponential arises from the mathematical structure of the ring(2)-exponential. Both have the potential for broad application in diverse contexts across science and engineering. Within sociobehavioral contexts, the new mirror-exponential may have application to the problem of approximating the form and inequality of the wage distribution.     

我国质量成本审计的探讨

本文根据质量成本的定义，分析质量成本的评估方法和生产过程的质量成本控制方法，进而探讨质量成本审计。     

浅析网络信息安全技术

文章总结分析了网络信息的几种安全技术,并简要叙述了安全技术的具体应用。