试论会计电算化环境下企业的内部控制

电子计算机数据处理技术,特别是以Internet为代表的网络技术在会计领域的发展和广泛运用,提高了会计信息的准确性和及时性,但同时也给企业内部控制带来了新的挑战。文章通过分析会计电算化的特点及其对企业内部控制的影响,探讨会计电算化环境下内部控制的建设问题,以确保电算化系统能够正常、安全、有效地运行,为企业带来更大的效益。     

长沙市地下管线信息管理系统的现状

文章详细介绍了长沙市地下管线信息系统的数据内容和格式、数据的获取、数据质量、数据管理和流程,以及数据更新。     

集成式零件尺寸数据采集与分析装置研究

文章介绍了一个集成式尺寸数据采集与分析装置的设计原理和实现方法。该装置采用容栅式数显量具作为尺寸数据采集的前端,C51单片机作为数据采集和处理的中间环节,PC机作为数据分析处理的末端,能完成成批零件常规尺寸的采集、存储和误差统计分析。     

Stock markets, banks, and economic growth: Empirical evidence from the MENA region

Over the last four decades, a wide theoretical debate is concerned with the fundamental relationship between financial development and economic growth. Recent studies shed some light on the simultaneous effect of banks and financial system development on growth rather than a separate impact. The empirical study is conducted using an unbalanced panel data from 11 MENA region countries. Econometric issues will be based on estimation of a dynamic panel model with GMM estimators. Thus, peculiarities of MENA region countries will be detected. The empirical results reinforce the idea of no significant relationship between banking and stock market development, and growth. The association between bank development and economic growth is even negative after controlling for stock market development. This lack of relationship must be linked to underdeveloped financial systems in the MENA region that hamper economic growth. Then, more needs to be done to reinforce the institutional environment and improve the functioning of the banking sector in the MENA region. Based on these results, other regions at the same stage of financial development such as Africa, Eastern Europe or Latin America should improve the functioning of their financial system in order to prevent their economies from the negative impact of a shaky financial market.     

宏观经济因素对企业财务危机影响的实证分析

以上市公司息后经营现金流为负作为公司陷入财务危机的标志,选用1999~2007年符合条件的上市公司作为样本,利用随机效应Logistic面板数据模型,在考虑公司特质、行业因素的基础上,着重探讨宏观经济因素对于企业陷入财务危机的当前和滞后影响。实证结果表明,GDP增长率、真实贷款利率、信贷余额增长率和消费物价指数增长率四个宏观经济变量,其当年和滞后一、二年值对于公司陷入财务危机的概率有着不同的显著解释作用。     

2000年来四个直辖市经济增长与空气环境质量变化的实证分析

本文选取2000年－2006年的北京、上海、天津、重庆四个地区大气环境质量及经济增长率的统计资料，运用面板数据建立了相应的计量模型，实证结果表明，经济的快速增长，并不必然伴随着环境质量的持续下降，市场经济发展也可创造改善环境质量的内生动力，并且政府环保政策在环境质量的改善方面也起到了重要的作用。     

移动智能数据业务网络功能模型的研究与设计

知识经济使知识成为第一生产要素,人力资源会计对传统会计的资产内容、权益的确认及收益的分配、会计平衡公式等理论带来了巨大的冲击。人力资源会计的模式包括:人力资源成本会计、人力资源价值会计、人力资源权益会计。现阶段在我国逐步推行人力资源会计是可行的,但有许多迫切需要解决的问题。     

Work-Family Conflict: A Virtue Ethics Analysis

Work-family conflict has been examined quite often in human resources management and industrial/organizational psychology literature. Numerous statistics show that the magnitude of this employment issue will continue to grow. As employees attempt to balance work demands and family responsibilities, organizations will have to decide to what extent they will go to minimize this conflict. Research has identified numerous negative consequences of work-family stressors for organizations, for employees and for employees' families. There are however many options to reduce this strain, each with advantages and disadvantages. An ethical analysis, from a virtue ethics perspective, is applied to this timely issue to present an alternative view in addressing this critical business decision. In addition, a strong connection between the virtue ethics analysis and a well-known management theory is given to provide a foundation for managerial implications for resolving work-family conflict.     

虚拟装配技术在铁路货车设计中的应用研究

虚拟装配技术是一种全新的设计概念,是在虚拟设计环境下完成对产品的总体设计进程控制并进行具体模型定义与分析的过程。它可有效支持自顶向下的并行产品设计以及与主模型相关的可制造性设计和可装配性设计,以缩短产品开发周期。文章在分析了虚拟装配技术基本思想后,提出了在铁路货车设计中实施虚拟装配技术应用的基础环境以及具体的实施方法和途径。     

元胞自动机在水轮机特性数据处理中的应用

给出一种基于元胞自动机的曲线逼近方法,并将这种方法应用于对水轮机的特性数据进行数值逼近。实例计算结果表明,使用基于元胞自动机的曲线逼近方法逼近水轮机的特性数据,所得到的逼近结果具有计算精度高、能够真实反映水轮机特性的特点,可以用于水轮机的控制和优化运行等方面。