SQL SERVER中动态排序数据库查询结果的方法探讨

在SQLSERVER中把数据库查询结果按某个字段排序输出,这是一个在实际使用中经常碰到的问题,如何把数据库查询结果的静态排序输出转为通过存储过程来实现动态排序,该文就此问题作了探讨。     

An approach to learning risk-based auditing

This paper presents a discussion of a risk-based auditing project that can be used in an undergraduate or graduate auditing course. The project gives students an opportunity to apply the concepts learned in their auditing class about risk-based auditing to a real world company. A number of companies are selected from a particular industry. Each student team is assigned a company and performs business risk analysis related to the entity and its environment using a structured questionnaire (template). The students are required to perform analytical procedures (ratio analysis) on the company and compare it to industry data or a competitor. Student evaluations of the project indicate that it helped them apply their audit knowledge, and was relevant to the auditing class.     

企业知识管理的核心--知识分享

本文比较系统地分析了知识分享的重要性，提出了知识分享是知识管理的核心的学术论点，并对企业如何促进知识分享提出了具体建议。     

品牌会展的塑造和经营

现代会展的市场份额越来越向最有价值的品牌会展集中。品牌会展已成为会展竞争优势的一个重要源泉。会展项目的品牌化经营流程包括八大要素,它是现代会展业开展市场竞争的重要手段,作为这种有效的竞争手段的重要性日益突出。     

论现代会计的程序发展

会计发展过程也是会计程序的发展过程,会计程序已从单一的记录程序发展到今天的确认、计量、记录和报告四个程序。但从20世纪后半期开始,现代会计面临着大量错综复杂的交易和事项,其确认越来越离不开会计判断,会计判断实质上已经成为一个独立程序,且为第一程序。为从理论上完善会计程序,会计准则应明确包括会计判断在内的程序条款,公司企业应建立会计判断规范,加强会计程序检查,为提高会计信息质量的提供程序保证。     

Ted's Teas: A Two-Part Accounting and Audit “Crossover Case”*

This fictional case is based on a real specialty tea company in Nova Scotia. Ted's Teas is a two-part crossover case that illustrates the integration of financial accounting and audit learning outcomes applied to real-world scenarios. In Part 1, students assume the role of an internal accountant and apply knowledge of the Chartered Professional Accountants (CPA) of Canada's CPA Way to identify how to treat leases, changes in policy, and estimates as part of accounting knowledge under both Accounting Standards for Private Enterprises and IFRS frameworks. In Part 2, students “cross over” and change roles, so they are now external auditors for Ted's Teas, tasked to provide an analysis of risk of material misstatement, recommend an audit approach, and develop substantive procedures. This two-part case presents opportunities for students to demonstrate technical competence in multiple areas, either separately in two different courses or combined in one “capstone” or case course. The case and teaching notes, including the marking rubrics, were adapted from principles used to train and evaluate CPA Professional Education Program candidates, tailored to an appropriate level for undergraduate and graduate learners.     

From axial codes to Z-scores: Charting the diversity and scope of 25 years of nonprofit marketing research published in International Journal of Nonprofit and Voluntary Sector Marketing

The International Journal of Nonprofit and Voluntary Sector Marketing published practitioner and scholarly research for 25 years before it was rebranded to the Journal of Philanthropy and Marketing. This research uses an emergent content analysis design to review all 629 research articles published in the first 25 volumes to document the field's marketing, theoretical, and methodological interests. This article provides important benchmark numbers to compare how the field evolves as the rebranded journal moves forward with a broader topical range.     

基于事故/事件的大型客机“飞行员操作程序”分析

收集近20年国内外大型客机事故/事件信息,设计筛选流程,确定与飞行员操作程序相关的事故/事件,在此基础上,采用基元事件分析法对这些事故/事件进行分解,并对国内外事故致因进行对比分析,试图发现其中可能蕴藏的深层次原因,为设计大型客机飞行员操作程序和提升民航安全运行水平提供支持。