The evolution of auditing： An analysis of the historical development

This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as ＂traditional conformance role of auditing＂. However, for the past 30 years, the auditor has been playing an ＂enhancing role＂. Today, auditors are expected not only to enhance the credibility of the financial statement, but also to provide value-added services. Nevertheless, following extensive reform in various countries as a result of the collapse of big corporations, it is expected that the role of auditors will converge. It is evident that the paradigm about auditing has shifted over the years and it is likely to continue shifting in the future.     

论历史教育的生命关怀意蕴

传统观点认为历史教育的价值在于总结经验教训，提供治国智慧，或者是以“人伦教化”来“化成天下”，历史的工具性和政治性得以最大限度地张扬，生命关怀却被严重地削弱和深度遮蔽。其实．历史教育的本真价值在于提升精神境界、凝聚意志力量，在历史熏陶中获得生命意识、情感慰藉和终极关怀，从而构建现代人的意义世界。所以，在大众文化急速转换的现代社会，彰显历史教育与生命教育的内在统一，寻求历史文化与精神家园的内在沟通，也是历史教育改革的发展方向。     

历史与超越--马克思辩证法的特征

马克思的辩证方法是指向人的自我生成与人自我复归的感性活动,它试图把一种在资本主义社会中已经产生但还没有被人自觉地意识到的自由意识置入人的内心,并以此引导人们选择自己的生存命运.所以,它具有一种历史性和超越性.     

THE "VEREENIGING VOOR DE STATISTIEK", 1857–1892

This paper deals with the history of the nineteenth century Dutch statistical society: "Vereeniging voor de Statistiek", founded in 1857. In the second half of the nineteenth century the society flourished and had a considerable amount of members. It played a very active role for the establishment of a central official statistical bureau: "Centraal Bureau voor de Statistiek". These activities ended with success in 1892. Then the society changed its name and did no longer engage itself with statistics. Members of the statistical society thought of statistics as facts about society, mostly numerical, but not always. They hoped to discover the laws which ruled society, by means of statistics. In that way the social sciences would improve.     

VAN DE HULST ON ROBUST STATISTICS: A HISTORICAL NOTE

This paper provides a discussion of an unpublished set of notes written in 1942 by the Dutch astronomer H.C. VAN DE HULST. In these notes VAN DE HULST derives the asymptotic variances of M– estimators as well as trimmed means and concludes that the asymptotic variance of what is now called HUBER'S estimator is the same as that of a trimmed mean. This conclusion is usually ascribed to BICKEL (1965). A letter written by D. VAN DANTZIG in 1943 providing a critical evaluation of. VAN DE HULST'S results, adds interest to this suprisingly early contribution to the theory of robust statistics.     

论主观真实的建立与影视剧历史认知意识的叙事和传播

影视剧对历史认知意识的叙事和传播，并不是一个简单的娱乐行为，它关系到接受者的主观真实的建立。影像景观的最后停泊点在于个人人格的构建意识和对未来社会系统的建构意识，借以娱乐的外观出现，这是影像叙事与传播的秘而不宣的动机。在后现代语境中，“主观真实”依旧是一个在解构拉锯下的现实。     

国内历史城镇保护和旅游发展问题研究进展

近几年历史城镇旅游开发日渐升温,全国历史城镇旅游开发实践远远走在了理论研究的前面。如何开发历史城镇,保护历史城镇,使两者达到协调发展,这一论题不仅具有理论价值,更具有实践意义。通过对收集到的文献进行分析,对国内近年来关于历史城镇保护和旅游的主要研究内容进行总结和评述,提出今后需要进一步研究的理论和实践问题。     

林业类上市公司生物资产计量属性探讨——以永安林业为例

介绍了生物资产计量属性的国际惯例和中国生物资产的计量属性,在对生物资产计量属性进行比较的基础上,指出公允价值计量属性谨慎选择;阐述了中国林业类上市公司已经具备采用公允价值进行计量的条件,并以永安林业为例进行论证。     

从货币霸权史看人民币国际化

后金融危机时代,美联储持续施行量化宽松的货币政策,致使美元的公信力不断下降,也为世界其他货币的国际化提供了机遇.记述世界货币霸权的发展史,通过对历史的借鉴提出了人民币国际化面临的问题,并认为人民币国际化尚处于起步阶段,实现过程任重道远.     

试析冷战后东亚经济的历史轨迹与走向

冷战后随着美国东亚冷战战略的终结,在美国的压力下东亚各国逐步放开对经济的约束,出现金融、市场等领域的快速自由化。但东亚新旧制度以及新旧环境并存,历史与现实的矛盾与冲突,最终引发1998年席卷东亚地区的金融危机。冷战后东亚区域经济一体化增强,东亚经济的主导者开始变化,美国在东亚经济中出现被边缘化趋势,多元化和地区经济一体化的趋势增强。