试论谨慎性原则在会计工作中的运用

谨慎性原则是经济发展与管理过程中的必然产物,是会计结构中必不可少的原则:权责发生制原则中包含谨慎性原则,实现原则中包含谨慎性原则,会计处理方法中也贯穿着谨慎性原则;谨慎性原则的具体应用体现在提取坏账准备、低估存货、加速折旧、固定资产减值、在建工程减值、无形资产摊销等方面;在采用谨慎性原则的同时,应防止过度谨慎,注意如何恰当运用谨慎性原则.     

国际羟基磷灰石纤维的新颖制备方法综述

目前在国际上已开发出制备羟基磷灰石(Ca10(PO4)6(OH)2:HAp)纤维的新颖方法。羟基磷灰石纤维可通过在空气中1000℃的温度加热一种压缩块来成功地加以合成,这种压缩块由β-磷酸钙(β-Ca(PO3)2)纤维和(Ca(OH)2)颗粒组成,压缩之后用稀盐酸水溶液加以处理。压缩块中的β-Ca(PO3)2纤维和Ca(OH)2经过加热就转变成了纤维性的HAp和CaO相,其中的CaO经过酸洗而除去。在这种情况下获得的HAp纤维长度为40～150μm、直径为2～10μm。它们与β～Ca(PO3)2纤维的尺寸大小几乎差不多。     

氧化锌废渣制备纳米级氧化锌新工艺

研究了利用氧化锌脱硫废渣制备纳米级氧化锌,据脱硫催化剂是由w(ZnO)为99.7%的ZnO和甲基纤维素作粘合剂煅烧而成,脱除H2S后变成ZnS,再经氧化成ZnO,确定了最佳工艺条件:煅烧温度为540℃,煅烧时间为2h,浸取温度为80～90℃,沉淀反应溶液pH=6.5。氧化锌产率达95%以上。产品性能稳定,比表面积达50m2/g,氧化锌含量为99.45%,成本可降低1000元/t。     

Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching

This project requires you to create financial statements using FRx within Microsoft Dynamics GP, an enterprise system. The project emphasizes the learner-centered paradigm rather than a teacher-centered educational paradigm. Researchers have found great importance in the learner-centered approach in educating students, especially in information systems (Landry, Saulnier, Wagner, & Longenecker, 2008; Saulnier, Landry, & Wagner, 2008). Major differences exist between the two approaches; for example, the professor gives information and evaluates, and emphasizes the right answer in a teacher-centered approach. The professor coaches and facilitates, and emphasizes that students generate good questions and learn from mistakes in a learner-centered approach. This project utilizes the learner-centered approach, an effective approach for you to use in today’s environment.     

润肤霜的制备工艺及其性能研究

使用混合膜生成法和瞬间成皂法配制润肤霜,论文通过单因素试验法探究了1618醇的含量、乳化温度和乳化时间对润肤霜性能的影响。通过对试验数据进行分析得出如下结论:1618醇含量为4.0%、乳化温度为75~80℃、乳化时间为7~9min时产品质量合格,满足QB/T 1857—2013《润肤膏霜》中对性能的要求。     

Resource conflict detection and removal strategy for nondeterministic emergency response processes using Petri nets

Correctness of an emergency response process specification is critical to emergency mission success. Therefore, errors in the specification should be detected and corrected at build-time. In this paper, we propose a resource conflict detection approach and removal strategy for emergency response processes constrained by resources and time. In this kind of emergency response process, there are two timing functions representing the minimum and maximum execution time for each activity, respectively, and many activities require resources to be executed. Based on the RT_ERP_Net, the earliest time to start each activity and the ideal execution time of the process can be obtained. To detect and remove the resource conflicts in the process, the conflict detection algorithms and a priority-activity-first resolution strategy are given. In this way, real execution time for each activity is obtained and a conflict-free RT_ERP_Net is constructed by adding virtual activities. By experiments, it is proved that the resolution strategy proposed can shorten the execution time of the whole process to a great degree.     

Entrepreneurial intention and startup preparation: A study among business students in Malaysia

Intention, as the starting point of pursuing self-employment and creating new ventures, is crucial before actually establishing a business enterprise. Entrepreneurship is understood to be an essential ingredient for enhancing a country's economic competitiveness, growth, and sustainability while confronting the escalating challenges of globalization, such as increasing unemployment. This study provides empirical evidence on the factors influencing entrepreneurial intention and startup preparations among university students in Malaysia. The findings provide scholars and academic policymakers with insights into the effectiveness of Malaysia's entrepreneurial education as designed and practiced by public universities. The Malaysian government should apply these findings to fortify existing policies and programs and formulate new ones to support graduate entrepreneurs, while universities and other higher education institutions should provide high-quality entrepreneurial courses and programs to young Malaysians to foster an inclination toward entrepreneurship.     

市场经济国家预算编制改革的主要做法及启示

政府预算的编制改革在我国仍处于起步阶段,这一改革注定要触及围绕预算而形成的现有利益关系格局,改革进程一路艰难。"他山之石,可以功玉",市场经济国家的改革探索为我们提供了可资借鉴的经验。本文在对市场经济国家政府预算改革历程进行概括的基础上,归纳出有代表性的政府预算编制改革的主要做法,基于任何一个公共财政管理系统都应具备的一些基本共性,得出对我国政府预算改革有益的启示。     

关于采煤工作面作业规程编制的研究

作业规程编制得如何直接影响企业的生产安全及经济效益,文章介绍了采煤作业规程的编制内容、编制依据以及编制方法。     

过氧乙酸杀菌剂制备工艺的优化研究

过氧乙酸不仅是一种良好的氧化剂,而且是一种广谱、高效、速效、廉价的灭菌剂,应用广泛。通过改变物料配比、反应物浓度、催化剂用量等工艺条件,优化制备过氧乙酸工艺条件。