防护性控制在成本控制中的应用

成本控制是会计控制中的重要内容,防护性控制是在成本控制中建立若干项规章制度和约束条件,以避免或减少成本形成过程中的偏差。为此对防护性控制的程序及影响防护性控制的主要因素进行阐述,并结合具体的实例说明防护性控制理论的具体运用方法。     

Happily Ever After? A Study of Job Satisfaction in Australia

The present paper investigates issues of job satisfaction and gender. In particular, the finding that women are significantly happier in work than their male counterparts is examined. To shed light on this issue, smaller subgroups of the total sample are analysed and more subjective variables (in addition to more traditional objective variables) are incorporated. It is found that differences in reported job satisfaction are more pronounced when looking at individuals with lower levels of education in lower skilled jobs. The determinants of job satisfaction for men and women in this group are significantly different; this was not found to be the case when looking at higher skilled, higher educated individuals. Women in this latter group exhibit similar (i.e. lower) levels of satisfaction to their male counterparts. It is conjectured that this result is due to differences in expectations of work among men and women and also among women themselves.     

关于监理人员素质的思考

分析了监理人员应具备相应的业务素质、职业道德素质、身体素质，并指出了目前监理人员在其要求的素质方面存在的一些问题，提出了提高监理人员素质的几点想法。     

The Effects of a Booming Export Industry on the Rest of the Economy*

It is argued that the roles of relative factor intensity and of the degree of factor mobility have been neglected in models of booming export industries. This paper shows that, contrary to popular beliefs. the mineral export boom may result in (a) an expansion of all industries, (b) an increase in the profitability of the traditional tradeables sector, and(c) a fall in the relative price of non-tradeables .     

商业银行信用卡业务个人信用评估模型研究

个人信用评估是商业银行信用卡业务一直存在的问题,本文通过信用卡客户信息数据进行实证研究,构建基于C4.5算法的个人信用评估模型,并对信用模型进行了预测和评估,模型有较好的预测效果,可以为信用卡业务的个人信用风险管理提供借鉴。