审计项目质量责任追究机制初探

本文探讨了审计项目质量责任及过错追究制度制定的制定依据、具体内容、责任追究时应注意的问题。指出审计项目质量责任及过错追究制度的核心是要明确审计项目质量责任、落实过错责任追究机制。     

体操教学训练中学生心理障碍的成因分析与对策研究

体操教学训练中,由于体操动作的复杂性、多样性以及器械动作的危险性等对学生要求较高,特别在学习较高难度动作时常易出现心理障碍,本研究通过对体操教学训练中引起学生心理障碍的成因加以分析,并在此基础上提出了科学性对策以供同仁参考。     

基于GRA-TOPSIS的军校学员基层管理核心能力评估

部队基层管理核心能力是基层管理能力的核心内容,是军校学员必需具备的军事能力。本文利用理想解法与灰色关联度相结合的方法,很好地解决了评估军校学员基层管理核心能力水平生成层次的问题,并为寻找学员基层管理能力弱项提供了方法借鉴。     

小氮肥清洁生产实践

文章介绍了沅江市氮肥厂废水闭路循环、尾气回收、废渣综合利用等工程,并介绍了该厂的生产工艺、污染源分布及排污特点。     

内蒙古财政支出结构的分析及其对经济增长影响的研究

对财政支出结构的研究是当前我国的一个热门课题,它既可以帮助财政支出目标的实现,又可以考察财政支出结构是否促进经济增长。文章首先对财政支出的相关指标测算内蒙古财政支出的规模,其次根据财政支出职能划分内蒙古财政支出结构进行分析,然后应用回归模型分析内蒙古财政支出结构对经济增长的影响,最后根据以上分析的结论,提出优化内蒙古财政支出结构的相关建议。     

现代物流是中国·香河家具城可持续发展的助推器

随着中国经济的持续健康发展,中国家具人均消费量持续攀升,中国香河家具城逐渐成为了中国家具行业中的佼佼者。在中国家具产业持续发展的进程中,现代物流的配套发展成为必然趋势。现代物流将成为中国香河家具城新一轮可持续发展中的助推器。文中将对中国香河目前物流体系中存在的问题以及如何发展现代物流作详细分析和规划。     

高职物流管理专业人才需求现状与专业建设的探讨——以太仓地区为例

物流产业是国民经济的朝阳产业,但目前物流专业人才短缺的状况已成为制约我国物流产业发展的瓶颈。因此,加快我国物流专业人才培养是十分必要的。对地区物流人才的需求状况进行了分析．并提出了物流管理专业建设的人才培养模式,这对加快我国应用型物流人才的培养具有积极意义。     

Using Social Influence Processes and Psychological Factors to Measure Pervasive Adoption of Social Networking Sites: Evidence from Pakistan

Social networking sites (SNS) have emerged as a popular and convenient tool for connecting with different groups of people on a specific platform. This study examines the effect of social influence processes and psychological factors on the behavior of students’ pervasive adoption of SNS. Data were collected through a survey questionnaire. Partial least square was used for data analysis. Findings reveal that privacy, identification, and internalization ensure significant association with the intention to use SNS, ultimately has a positive effect on the pervasive adoption of SNS and so does gender. However, men were found to be less aware of privacy issues.     

R. J. Chambers on Securities and Obscurities: Making a Case for the Reform of the Law of Company Accounts in the 1970s

This study examines the contribution of Raymond J. Chambers to the British inflation accounting debate in the early‐to‐mid 1970s, from the perspective of the reception of his book, Securities and Obscurities: A Case for Reform of the Law of Company Accounts, published in 1973. To structure the empirical narrative, drawing on previously unpublished documents from the R. J. Chambers Archives, we employ Czarniawska and Joerges’ ( 1996 ) notion of the ‘travel of ideas’, and Mumford’s ( 1979 ) observation of the existence of ‘inflation accounting debate cycles’. The result is a narrative that traces the environmental and material circumstances that led to Chambers’ book having a lesser impact on the British inflation debate than one would expect based on the international exposure of his ideas, his influence at the time, and the empirical rigour of his proposal. The purpose of this exercise is to assess how contextual factors, such as the choice of publisher, use of promotional material, and distribution methods, can be as (or more) important than the substance of the proposed ideas, arguments, and solutions.     

中石油存续公司财务管理模式初探

文章通过综合分析各类影响因素，并借鉴历史经验教训，考虑其现实条件和管理要求，认为中石油存续公司适宜采取集权式财务管理。并从财务机制、财务制度等方面进行改革和创新，制定并实施相关的保证措施，以确保集权式财务管理体制能够有效运行。