现代企业制度下的内部控制机制研究

内部控制是企业为了提高会计信息质量，保护资产的安全和完整，确保有关的法律法规和规章制度的贯彻执行而制定和实施的一个控制系统。本文从我国企业内部控制中存在的问题，针对这些问题提出了相应的对策。     

基于WEB的通用智能考试系统的设计

介绍了一种基于Web的通用智能考试系统的设计思想及设计方案。该系统为学习者提供在局域网或远程网上实现对某一学科的主要知识点进行复习和测试的学习环境，为教师提供生成试卷、评价分析学生成绩的工具，并对实现网上考试系统的部分关键技术进行了分析，提出解决方案。     

Data Fixation and the Use of Traditional Versus Activity-Based Costing Systems

An important debate in the contemporary accounting literature relates to the relative merits of activity-based versus volume-based product costing methodologies. Traditional volume-based costing systems are said to be flawed and may seriously mislead strategic decision making. Such arguments assume that decision makers use such information in an unproblematic way. This article reports on an experiment designed to investigate whether decision makers are able to overcome data fixation in a setting involving the use of product cost information. In response to criticisms of previous accounting studies of data fixation, subjects received some feedback after each decision, and were rewarded based on performance. The experiment involved subjects making a series of production output decisions based on detailed case information of a hypothetical firm facing different market conditions for each decision. A between-subjects design was utilized with two cost system treatments: activity-based costing (ABC) and traditional costing (TC). It was hypothesized that the group provided with ABC cost data would make 'optimal' decisions and the group provided with TC cost data would overcome fixation. The results of the experiment indicated that there was, in general, evidence of data fixation among TC subjects, but a small number of subjects did adjust to ABC costs. These results are discussed in the light of previous research and some future directions are outlined.     

Rates of Return to Schooling in China

This study uses data from a 1988 survey of Chinese individuals to estimate rates of return to schooling in China. The Mincer-type rate of return to schooling was estimated at 4.02 percent in the rural areas and 3.29 percent in the urban areas; these are fairly low estimates compared with similar estimates in other countries. The rate of return to schooling for females was significantly higher than that for males in urban areas. In addition, members of the Communist Party in urban areas had significantly lower returns to schooling compared with non-members.     

解安全管理不等式

截止到2005年4月30日,山东省平度电网连续安全运行5271天,创造了安全运行的历史最高纪录。5271天,不仅仅是个时间概念、数字概念,它是平度供电公司800余名干部职工用心血和汗水铸成的丰碑。平度的经验说明:要实现安全长周期,关键要对管理机制进行不断创新和提练,实现在继承中发展,在发展中超越。我们的安全生产之所以创下历史新高,主要是找到了农电安全管理四个不等式的最佳解。     

小议“混同于一个普通老百姓”

近来，随着我国反腐败工作力度的加大，一批身居部委级的贪官如成克杰、胡长清、王怀忠、刘方仁等纷纷落马，受到党纪国法的严厉惩罚。可笑的是这些贪官在谈到落马的教训时，几乎无一例外的言道：“由于放松了思想政治学习，把自己混同于一个普通老百姓，才使自己贪欲膨胀……”云云。     

Why managers divest—Evidence from New Zealand's largest companies

Chief Executives from New Zealand's largest companies were surveyed to distinguish divesting and nondivesting companies, and to identify the relative importance of the factors and motives which led to the divestment of 208 business units in the period 1985 through 1990. The divesting companies were considerably larger and faster growing than nondivestors. The typical divestment was motivated by the need to convert unattractive assets into liquid form which could then be held to strengthen the balance sheet, or reinvested in either the core business or new areas.     

恒久感动

9月17日,北京2008年残奥会在全世界的震撼与感动中完美落幕.回首过去的11天赛程,那些流逝的瞬间成为历史,那份刻骨的感动却成为永恒. 11天里,北京2008年残奥会完美地诠释了"超越、融合、共享"的北京残奥会理念,体现了残疾人与健全人在奥林匹克运动与社会生活中事有平等权利,共享奥林匹克运动的欢乐与友谊、共享人类文明的成果.让全世界共同见证了精神的强健、生命的坚韧和人性的伟大.     

Myopic loss aversion and the equity premium puzzle reconsidered

Benartzi and Thaler [The Quarterly Journal of Economics 110 (1995) 73–92] offer a quasi-rational explanation for the equity premium puzzle. We reconsider their methodology and, making a simple modification to it, find that their analysis is not robust.