浅议某大桥工程项目竣工决算审计工作——北城大桥工程项目决算审计侧记

东台市审计局去年在对一大桥进行了竣工决算审计,该工程报审时建设单位已请中介机构进行了一审,并核减工程造价1001.63万元。该局精心组织审计力量,对所报送的资料详细审核及现场察看,发现在投资回报上存在重大疑点。最终该工程在一审的基础上再次核减了工程造价358万元,核减率7.45%。     

尔福公司应收账款管理研究

随着市场竞争的日益加剧,对于综合实力不强的企业来说,在产品销售过程中被迫为对方提供商业信用,以赊销的形式来销售商品,并产生应收账款。这在一定程度上成为企业吸引买方、扩大市场份额的一种手段。在此情况下,由于应收账款存在给企业带来的资金周转困难,坏账损失等弊端。如何处理和解决好这一问题,便是企业应收账款管理的目标。本文通过对尔福公司实际产品销售过程中产生的应收账款问题进行分析,找出产生应收账款的具体原因,设计出尔福公司应收账款管理的方案,使公司得到更快发展。     

浅谈施工企业应收账款的管理与对策

本文主要针对施工企业应收账款产生的原因、特点、影响,以及应收账款管理中存在的问题,结合施工企业自身的管理特点,进行了深入的剖析。从施工企业加强应收账款管理的原则入手,对如何加强应收账款管理,提高应收账款的回收效率,避免坏账损失提出了相应的对策。     

对建设工程竣工结算审核工作的若干思考

主要描述工程竣工结算审核中应该注意的问题,以及常规性审核的主要内容,并介绍了常用的工程结算的审核方法。     

大型体育赛事物流运作模式探究——以奥运会为例

结合奥运会物流运作模式,对大型体育赛事物流运作模式进行了初步的探讨与分析,首先概述了大型体育赛事物流运作的理论和相关概念,在分析大型体育赛事物流服务特征的基础上,重点研究了奥运会物流运作模式,以期对大型体育赛事的物流服务运作模式有所参考。     

大型体育赛事物流运作模式探究——以奥运会为例

结合奥运会物流运作模式,对大型体育赛事物流运作模式进行了初步的探讨与分析,首先概述了大型体育赛事物流运作的理论和相关概念,在分析大型体育赛事物流服务特征的基础上,重点研究了奥运会物流运作模式,以期对大型体育赛事的物流服务运作模式有所参考.     

事件经济:城市转型的发动机

面对农民工的返乡潮,可持续发展的压力,后工业社会的如期而至,城市如何实现华丽转身,从容器变为磁体,成为上海及许多城市发展的课题。文章从加拿大蒙特利尔市和意大利布雷西亚等城市利用事件经济实现城市转型的实证出发,结合城市发展与事件经济的关系梳理,探讨了事件经济对城市转型的作用模式,以上海为例,提出了利用事件经济、重视自组织事件发展、聚集创意人才来发动城市转型的具体建议。     

Environmental Kuznets Curves for Air Pollutant Emissions in Italy: Evidence from Environmental Accounts (NAMEA) Panel Data

This paper provides new empirical evidence on delinking and Environmental Kuznets Curves (EKC) for greenhouse gases and other air pollutant emissions in Italy. A panel dataset based on the Italian NAMEA (National Accounts Matrix including Environmental Accounts) for 1990–2001 is analysed. The highly disaggregated dataset (29 production branches, 12 years and nine air emissions) provides a large heterogeneity and can help to overcome the shortcomings of the usual approach to EKC based on cross-country data. Both value added and capital stock per employee are used as alternative drivers for analysing sectoral NAMEA emissions. Trade openness at the same sectoral level is also introduced among the covariates. We find mixed evidence supporting the EKC hypothesis. The analysis of NAMEA-based data shows that some of the pollutants such as two greenhouse gases (CO₂ and CH₄) and CO, produce inverted U-shaped curves with coherent within-range turning points. Other pollutants (SO_X, NO_X, PM₁₀) show a monotonic or even N-shaped relationship. Macro sectoral disaggregated analysis highlights that the aggregated outcome should hide some heterogeneity across different groups of production branches (industry, manufacturing only and services). Services tend to present an inverted N-shape in most cases. Manufacturing industry shows a mix of inverted U and N-shapes, depending on the emission considered. The same is true for industry (all industries, not only manufacturing): although a turning point has been experienced, N-shapes may lead to increased emissions with respect to very high levels of the economic driver. In general, EKC evidence is more pronounced for greenhouse gases. The results suggest that analysis at macro sector (whole industry, manufacturing only and services) can be the most promising approach to future research on EKC.     

邻避事件中的网络虚拟社群的社会网络结构特征分析——以某市垃圾焚烧厂事件为例

网络虚拟社群是邻避事件在网络传播过程中的必然产物,把握其结构特征对避免邻避事件的产生具有重要的指导意义。文章以某市垃圾焚烧厂事件为例,运用社会网络分析法,从网络密度、中心性、社群图谱等视角分析了该事件的网络虚拟社群的结构特征,从而为同类邻避事件的分析和对策制定提供参考。     

造价工程师如何提高工程竣工结算审核的工作质量

建设工程竣工结算审核是控制工程造价的最后环节，造价工程师应本着实事求是的态度，采用合理的审核步骤和审核方法，认真负责地完成该项工作，并且应努力积累和总结经验，提高结算审核的工作质量。     

工程竣工结算应注意的几个方面

通过重视竣工结算工作,施工单位可以总结工作经验教训,找出施工浪费的原因,为提高施工管理水平和进一步搞好其他工程结算工作服务。如何让竣工结算工作为施工企业带来更大的经济效益是结算工作面临的最大问题。     

Symmetrical Absence/Symmetrical Absurdity: Critical Notes on the Production of Actor-Network Accounts

ABSTRACT   An enduring concern within management and organization studies (MOS) is how to conduct research from perspectives deemed 'alternatives' to those of functionalism and positivism. Our aim is to address this concern with regard to an approach employed by Karen Legge in research on knowledge workers, namely that of actor-network theory (ANT) (or the 'sociology of translation'). Following an introduction to ANT, the views of some its key proponents, and Legge's own use of the approach, the paper presents critical notes on five issues related to the production of ANT accounts – the inclusion and exclusion of actors; the treatment of humans and non-humans; the nature of privileging and status; the handling of agency and structure; and the nature of politics and power in 'heterogeneous engineering'. We discuss the relationships between these issues and the key ANT goal of achieving a sense of 'general symmetry' in the accounting process. In so doing we note how ANT authors are frequently chastised for either failing to take sufficient account of, or promoting too strong a sense of, analytical symmetry in their writing. It is argued that the primary challenge facing ANT researchers is to produce accounts that are robust enough to negate the twin charges of symmetrical absence and symmetrical absurdity.     

大型体育赛事物流服务研究

首先对大型体育赛事物流及相关的物流理论进行了概述,并从基础物流服务系统、信息物流服务系统以及管理物流服务系统三个方面对大型体育赛事物流的应用进行了分析,在此基础上对大型体育赛事物流服务的内外部环境及任务进行了探究,以期对我国大型体育赛事物流服务活动的优化有所借鉴.     

大型体育赛事物流服务研究

首先对大型体育赛事物流及相关的物流理论进行了概述,并从基础物流服务系统、信息物流服务系统以及管理物流服务系统三个方面对大型体育赛事物流的应用进行了分析,在此基础上对大型体育赛事物流服务的内外部环境及任务进行了探究,以期对我国大型体育赛事物流服务活动的优化有所借鉴。     

Predicting Major Economic Events with Accuracy: A New Framework for Scientific Macroeconomic Models

Despite intense studies over the last several hundred years, the questions about causes, forecasting, and prevention of economic crises remain unsolved. The poor performance of macroeconomic models during the Great Recession of 2008 has forced many economists to reexamine macroeconomic theories and search for credible alternatives to the agent‐based and general‐equilibrium models now currently used by most economists. This article derives a new category of macroeconomic model and applies it conceptually to explain the causes of economic crises. This model, known as the indeterministic balance sheet plus (IBS+) model, is a special breed of accounting models. It takes an indeterministic view of future balance sheets. This article proposes a classification of causes of economic crises using IBS+ models to analyze balance sheets of key economic sectors. Most economic crises are caused by mismanagement of balance sheets by key economic players, not by any fundamental flaw of capitalism. The frequency of economic crises can be minimized by proper risk management practices, but economic crises can never be completely eliminated. Historically, treating mismanagement of balance sheets as the main cause of economic crises is a generalization of Austrian business cycle theory, Fisher's debt deflation theory, and Minsky's financial instability hypothesis.     

Proposal for a Social Accounting Matrix which Fits into the Next System of National Accounts

This paper shows that all flow accounts which may become part of the next system of national accounts (SNA) can be embedded easily in a social accounting matrix (SAM) framework. In fact, a SAM format has several advantages when compared to the traditional T-accounts for the institutional sectors. The SAM allows for more flexibility in selecting (a) the most relevant (different) classification in each account, and (b) the most relevant (different)valuation principle in each account. Compared with most currently available SAMs, the national accounting flaws matrix in this paper adds a complete supply and use system, more detail in the current institutional sector accounts, a produced capacity account recording the destination of investments by production activity, flow-of-funds matrices, an ‘other’ changes in assets account and a changes in balance sheet account. This framework is illustrated with an example for The Netherlands.