新执业准则培训工作的一些思考

笔者有幸入选广东省注协2006年度注册会计师后续教育师资队伍,自2006年7月10日至25日在北京国家会计学院参加了注册会计师新执业准则(第一期)培训班。在半个月的集中学习中,笔者深感新执业准则(下简称“新准则”)变化之巨大,下面就新准则培训工作提出若干建议,期望能对事务所及协会组织培训有所帮助。一、各级协会及事务所应充分重视新准则和新准则的培训工作新准则第一期培训班是在财政部副部长王军、中注协秘书长陈毓圭等领导的直接关心下进行的,培训时两位领导在百忙中亲自为学员上课,对学员提出了殷切的期望。本次新准则体系发生了重大…     

太阳能暖棚法冬季施工

在北方，冬季施工一直是建筑业最为头疼的问题。某厂房装配车间大型设备基础需要冬季施工．其平面尺寸为44mx44m．最深处为-11．10m．最浅处为-2．73m。鉴于工期的要求及地基的越冬维护．选用了塑料暖棚法进行冬季施工。大棚内设简易采暖(利用厂房的暖风机设备)。白天利用太阳能提高棚内温度．夜间视气温情况间歇供暖。以保持坑底的温度在0℃以上。实践证明．太阳能暖棚法冬季施工效果很好．从大棚的物质用量及使用效果上看．非常适用于北方大中型地下工程的冬季施工。     

浅析我国资本账户开放的条件

从泰国和智利资本账户的开放中总结出失败的教训和相对成功的经验，从中得出几点启示，并探讨了我国资本账户开放的策略。     

Competitive pricing strategies in social networks

We study pricing strategies of competing firms selling heterogeneous products to consumers. Goods are substitutes and there are network externalities between neighboring consumers. In equilibrium, firms price discriminate based on the network positions and charge lower prices to more central consumers. We also show that, under some conditions, firms' equilibrium profits decrease when either the network becomes denser or network effects increase. In contrast, consumers always benefit from being more connected to each other. We determine the optimal network structure and compare uniform pricing and discriminatory pricing from the perspectives of firms and consumers.     

金融视角下的中国崛起：概念、条件和战略

通过对历史和相关理论的梳理会发现,金融是世界强国的重要支柱和必要条件, 是成为世界强国的必由之路,但是在金融和世界强国的关系方面,研究成果并不多。完善的金 融体系不仅通过提供有效信息与风险分散手段,提高了金融活动的参与意愿,促进了资本积累 和生产率提高,而且,金融也对增强国家软实力有重要意义,强大的金融体系能够有效整合国 际资源,是当今世界强国的必备条件之一。因此,我国实现“强国梦”的过程中,要高度重视 金融的巨大作用。     

The prospect of decent work,decent industrial relations and decent social relations in China: towards a multi-level and multi-disciplinary approach

Abstract

Decent Work is a key initiative launched by the International Labour Organization in 1999. The initiative is to promote decent and productive employment with decent conditions of freedom, equality, security and human dignity. In reviewing academic literature on decent work, existing studies have been conducted primarily from a legal and political economic perspective. It is also largely situated outside any national industrial relations framework, both theoretically and practically. Decent work is an advocacy initiative of ILO, but the promotion of universal values embodied in the notion (e.g. equality, fairness, justice and dignity) needs to be tailored to specific societal contexts. Drawing on existing academic literature, this review article examines ideological, institutional and cultural distances between decent work and the reality of employment in China. It argues that achieving decent work requires an ideological transition of ‘traditional’ Chinese work ethics and a cultural transition from collectivism and altruism towards individualism and an emphasis on individual rights. This study also examines and highlights regulatory enforcement deficits and the inadequate role of the trade union in facilitating the advancement of decent work at various levels. Finally, the article argues that the study of decent work should be mainstreamed as an integral part of decent industrial relations and ultimately, decent social relations. It calls for a multi-level and multi-disciplinary approach to examining the historical, political, economic, ideological and cultural context of specific countries in fulfilling the ‘Decent Work’ agenda.     

风险导向内部审计应用研究

在经济高速发展的大环境下,审计作为提升企业竞争力的一项措施受到了广泛重视。提及审计,大多数人都仅仅会想到其中的财务审计这一块,而在企业实际运营工作中,如何做好风险评估仍然存在很多欠缺之处,所以推动风险导向的内部审计发展,使其成为企业管理的一种重要手段,对于企业自身的发展具有重大意义,也是一个任重而道远的过程。     

UASB反应器设计及启动实验

UASB反应器是当前发展最快的一种废水处理工艺。本文重点介绍了UASB反应器的设计原则和设计方法,以及UASB反应器各部分尺寸的计算和确定原则,并对反应器进行了常温启动实验。实验结果表明:用葡萄糖配水模拟生活污水,进水COD控制在500mg/L,反应器运行一个月,进水COD去除率达到71.2%。进水的pH控制在7.5-8.0可以保证反应器的正常稳定运行。     

地铁发展对远郊房价的影响及作用调研报告——以沈阳地铁一号线为例

地铁对于一个城市来说不仅仅是一种大容量、环保的交通方式,地铁的开通更会对一个城市的房地产市场发展,尤其是远郊的房价产生深刻的影响,北京、上海等城市开通地铁后,地铁沿线的房产物业价格平均上升30%到40%.本文以沈阳地铁一号线为例,阐述了沈阳地铁一号线对于地铁沿线远郊物业地产的不同带动作用.     

数理统计在艾滋病疗法评价与疗效模型中的应用

首先对美国艾滋病医疗试验机构ACTG公布的两组数据进行统计分析,剔除异常点,筛选出有效数据,利用Matlab软件画出散点图,寻找CD4浓度、HIV浓度随时间变化的规律。其次,利用线性回归对几种不同疗法的优劣以及疗效进行了研究,给出二次回归模型,并对回归模型显著性进行检验,说明其是合理的。通过以上统计分析得到最佳治疗终止时间和最佳疗法。