新形势下企业财务管理的变化及对策

一、企业财务管理的新特点(一)财务关系辐射面扩大首先,就企业内部而言,财务管理活动涉及到企业的生产、供应、销售等各个环节。每个部门在合理使用资金、节约资金支出、提高资金使用率上,都应接受财务部门的指导,并受财务管理部门的监督和约束。同时,财务管理部门本身为企业生产管理、营销管理、质量管理、人力物资管理等活动提供及时、准确、完整、连续的基础资料。其次,现代企业财务管理还涉及到企业外部的各种关系。在市场经济条件下,企业在市场上进行融资、投资以及收益分配的过程中与股东、债权人、金融机构、供应商、客户、内部职工等各利益主体之间有着千丝万缕的联系。     

电视剧资源二度开发的可行性探讨——安徽卫视《剧风行动》开播引发的思考

2005年3月，安徽卫视推出了大型综艺节目《剧风行动》，开播后迅速窜红，在大量综艺节目中脱颖而出，成为安徽卫视新一轮改版的最大亮点。除了机智搞笑的主持班底，强大的明星阵容，华丽的舞台设计，新颖的节目形式外，《剧风行动》开播的最大意义在于，它引发了电视业内人士对电视剧资源二度开发的关注和可行性探讨。     

非洲的农业信贷:回顾与展望

多数非洲国家于60年代摆脱了西方的殖民统治,成为独立主权国家,于是着手制定本国的经济发展规划。但是,它们实际上仍然依赖原殖民统治国家,以及外国的顾问和国际开发机构。当时流行的发展模式是追求国内生产总值的最高的可能性增长,资金集中投入具有最大经济效益潜力的领域。发展规划倾向于鼓励进口替代产业。农业发展的规划则重点突出可以换来外汇的出口原料和供西方发达国家消费的初级农产品的生产。上述的政策导致一批大型出口商品生产企业得以建立,而各国的农业生产则几乎完全被忽略。当国际市场的商品价格维持较高时,政策造成的恶果尚不明显;一旦国际市场的商品价格暴跌,这些国家就陷入粮食匮乏的困     

关于执行资产减值准备规定的若干问题

<正> 国家财政部颁发的《企业会计制度》要求企业应按照规定计提八项准备(坏账准备、存货跌价准备、短期投资跌价准备、长期投资减值准备、固定资产和无形资产跌价准备、在建工程减值准备和委托贷款减值准备)。《企业会计制度》对计提资产减值准备规定的目的在于要求所有的企业(上市公司)都能根据实际情况更合理地预计可能发生的损失,有利于提高资产的质量、消化潜在的风险、提高企业的风险防范能力。这对于更加真实客观地反映企业资产的公允价值和财务状况、规范证券市场信息的披露行为、保护广大投资者的切身利益具有重要而又积极的作用。     

Compulsory child restraint seat law and motor vehicle child occupant deaths and injuries in Japan 1994-2005

The purpose of child restraint seats (CRS) is to reduce the number of individuals killed or injured in motor vehicle (MV) crashes. Japanese Road Traffic Law 17-3-4 (April 2000) specifies a requirement that CRS be used for all children aged 0-5 years. The objective of this evaluation was to determine the legislative impact on fatalities in Japan for the period 1994-2005. Data were obtained from the Institute for Traffic Accident Research and Data Analysis. A time-series Poisson regression model was used to analyse the change (6 years pre/post) in incidence rate ratios of fatality and injury in MV crashes among children ages 0-5 years. Despite increases in CRS use, fatalities failed to decrease significantly after enactment of the law (incidence rate ratio: 0.80; 95% CI: 0.49-1.31). In 2005, 67% of children aged 0-5 years, who were killed as MV occupants were not seated in CRS. Between 2000 and 2005, the lack of CRS led to 43% of front seat passenger deaths, 54% of rear seat deaths, 143 children died in total and 500 + children were seriously injured. It was found that the compulsory CRS law enacted in April 2000 did not result in a statistically significant reduction in child MV occupant fatalities and injuries in Japan.     

带辅助RC电路的非对称多谐振荡器

这篇论文论述了非对称多谐振荡器的设计。这些多谐振荡器包括一个由电流源充电,用比较器控制开关周期性地放电的大电容器。这些多谐振荡器的独特之处在于带有一个小时间常数的辅助RC电路,连接在大电容器与比较器之间。辅助RC电路的输出电压在第一个暂稳态期间(space)跟踪大电容器的电压。辅助RC电路中的小电容重新充电用来决定第二个暂稳态的持续时间(mark),同时讨论了三种变型电路。如果空度比(space/mark)较小(～10),要在大电容器和辅助RC电路之间插入附加的缓冲放大器。对空度比为中等值的多谐振荡器,缓冲放大器被省掉,辅助RC电路中的电容器并入大电容器(也能被省略)。对空度比大的(～1000),辅助RC电路被直接联接到大电容器上。本文给出了两个暂稳态的计算方法和有用的设计关系式,给出一个对不同空度比(9.99和999)多谐振荡器的例子。     

Impact of lowering the legal blood alcohol concentration limit to 0.03 on male, female and teenage drivers involved alcohol-related crashes in Japan

In June of 2002, a revision to part of the Road Traffic Act drastically increased the penalties for drinking and driving offences in Japan. Most notably, the legal blood alcohol concentration (BAC) limit for driving was lowered from 0.05 mg/ml to 0.03 mg/ml. The rationale for the new lower BAC limit was predicated on the assumption that drinking drivers will comply with the new, lower limit by reducing the amount of alcohol they consume prior to driving, thereby lowering their risk of crash involvement. This, in turn, would lead to fewer alcohol-related crashes. A key limitation of previous lower BAC evaluation research in determining the effectiveness of lower legal BAC limit policies is the assumption of population homogeneity in responding to the laws. The present analysis is unique in this perspective and focuses on the evaluation of the impact of BAC limit reduction on different segments of the population. The chief objective of this research is to quantify the extent to which lowering the legal limit of BAC has reduced male, female and teenager involvement in motor vehicle crashes in Japan since 2002. Most notably, the introduction of reduced BAC limit legislation resulted in a statistically significant decrease in the number of alcohol-impaired drivers on the road in Japan, indicating responsiveness to the legal change among adults and teenagers. In addition, this preliminary assessment appears to indicate that the implementation of 0.03 BAC laws and other associated activities are associated with statistically significant reductions in alcohol-involved motor vehicle crashes. In comparison, the rates of total crashes showed no statistically significant decline nor increase in the period following the introduction of the BAC law, indicating that the lower BAC limit only had an effect on alcohol-related crashes in Japan. The evidence suggests that the lower BAC legal limit and perceived risk of detection are the two most important factors resulting in a sustained change in drinking and driving behaviour in Japan. It is recommended that future research and resources in other countries be focused on these factors as determinants to reduced alcohol-related crashes.     

浅谈中国-东盟相互投资法律协调问题

随着经济全球化进程的不断推进,我国与东盟于2002年签订了经济合作协议,并逐步建成中国-东盟自由贸易区,根本目的在于增强中国与东盟之间的经济往来与贸易合作关系,相互促进经济的发展,营造公平、自由的贸易环境.但是,我国与东盟之间缺少系统的投资协议,而在依照各自国内法的过程中又出现很多法律问题,阻滞了经济发展的进程.本文重点探讨了中国与东盟相互投资的法律协调问题,从研究的背景入手,分析了我国与东盟经济发展的优势以及在法律机制上存在的矛盾,并有针对性地提出了法律建设构想.