试论谨慎性原则在会计工作中的运用

谨慎性原则是经济发展与管理过程中的必然产物,是会计结构中必不可少的原则:权责发生制原则中包含谨慎性原则,实现原则中包含谨慎性原则,会计处理方法中也贯穿着谨慎性原则;谨慎性原则的具体应用体现在提取坏账准备、低估存货、加速折旧、固定资产减值、在建工程减值、无形资产摊销等方面;在采用谨慎性原则的同时,应防止过度谨慎,注意如何恰当运用谨慎性原则.     

国际羟基磷灰石纤维的新颖制备方法综述

目前在国际上已开发出制备羟基磷灰石(Ca10(PO4)6(OH)2:HAp)纤维的新颖方法。羟基磷灰石纤维可通过在空气中1000℃的温度加热一种压缩块来成功地加以合成,这种压缩块由β-磷酸钙(β-Ca(PO3)2)纤维和(Ca(OH)2)颗粒组成,压缩之后用稀盐酸水溶液加以处理。压缩块中的β-Ca(PO3)2纤维和Ca(OH)2经过加热就转变成了纤维性的HAp和CaO相,其中的CaO经过酸洗而除去。在这种情况下获得的HAp纤维长度为40～150μm、直径为2～10μm。它们与β～Ca(PO3)2纤维的尺寸大小几乎差不多。     

南京市人地关系合理性研究

随着我国城市化进程的加速，中心城市将会得到快速发展，大量的人口将会在中心城聚集，会使中心城市的人地矛盾变得越来越复杂。文章以南京市为例，对其进行分析研究和客观评价，确定城市用地与人口的合理关系，并提出相应的实施对策。     

正当怀疑和应有关注理念在审计师非审计服务中的运用

正当怀疑和应有关注是审计师在执业过程中应始终坚持的重要理念。随着非审计服务的不断拓展，强调正当怀疑和应有关注理念，无论对于保证审计师非审计服务的执业质量，还是维护审计师审慎的职业形象，都具有重大意义。审计师应在提供非审计服务时始终保持正当怀疑和应有关注理念，并将其灵活地运用于具体实务。     

基于可持续发展的区域矿产资源配置问题研究

本文基于矿产资源的有限性和不可再生性,确立了资源优化配置的多目标准则;在全面分析影响区域矿产资源优化配置的社会经济发展需求因素,区域资源基础及潜力因素,资源开发利用的能力和水平因素,区域生态环境承载力因素,资源安全储备因素,区域外资源可供性因素,配套资源及基础设施支持因素的基础上,建立了区域矿产资源合理开发规模和速度的评价指标体系和分析计算模型;就河北省矿产资源的合理开发问题进行了具体的实证分析,研究了多目标准则下区域矿产资源开发和利用在时间维度上的优化配置问题,为合理规划和调整区域矿产资源开发利用战略提供了有益参考。     

氧化锌废渣制备纳米级氧化锌新工艺

研究了利用氧化锌脱硫废渣制备纳米级氧化锌,据脱硫催化剂是由w(ZnO)为99.7%的ZnO和甲基纤维素作粘合剂煅烧而成,脱除H2S后变成ZnS,再经氧化成ZnO,确定了最佳工艺条件:煅烧温度为540℃,煅烧时间为2h,浸取温度为80～90℃,沉淀反应溶液pH=6.5。氧化锌产率达95%以上。产品性能稳定,比表面积达50m2/g,氧化锌含量为99.45%,成本可降低1000元/t。     

Creating financial statements using FRx within Microsoft Dynamics GP: Learning vs. teaching

This project requires you to create financial statements using FRx within Microsoft Dynamics GP, an enterprise system. The project emphasizes the learner-centered paradigm rather than a teacher-centered educational paradigm. Researchers have found great importance in the learner-centered approach in educating students, especially in information systems (Landry, Saulnier, Wagner, & Longenecker, 2008; Saulnier, Landry, & Wagner, 2008). Major differences exist between the two approaches; for example, the professor gives information and evaluates, and emphasizes the right answer in a teacher-centered approach. The professor coaches and facilitates, and emphasizes that students generate good questions and learn from mistakes in a learner-centered approach. This project utilizes the learner-centered approach, an effective approach for you to use in today’s environment.     

润肤霜的制备工艺及其性能研究

使用混合膜生成法和瞬间成皂法配制润肤霜,论文通过单因素试验法探究了1618醇的含量、乳化温度和乳化时间对润肤霜性能的影响。通过对试验数据进行分析得出如下结论:1618醇含量为4.0%、乳化温度为75~80℃、乳化时间为7~9min时产品质量合格,满足QB/T 1857—2013《润肤膏霜》中对性能的要求。     

Resource conflict detection and removal strategy for nondeterministic emergency response processes using Petri nets

Correctness of an emergency response process specification is critical to emergency mission success. Therefore, errors in the specification should be detected and corrected at build-time. In this paper, we propose a resource conflict detection approach and removal strategy for emergency response processes constrained by resources and time. In this kind of emergency response process, there are two timing functions representing the minimum and maximum execution time for each activity, respectively, and many activities require resources to be executed. Based on the RT_ERP_Net, the earliest time to start each activity and the ideal execution time of the process can be obtained. To detect and remove the resource conflicts in the process, the conflict detection algorithms and a priority-activity-first resolution strategy are given. In this way, real execution time for each activity is obtained and a conflict-free RT_ERP_Net is constructed by adding virtual activities. By experiments, it is proved that the resolution strategy proposed can shorten the execution time of the whole process to a great degree.     

我国石油企业库存精细管理模式的创建与实施

石油企业以内部生产为依据组织物流,由于生产状况的多变以及与企业外部供应商信息沟通不畅,导致供应部门不能有效的组织采购和控制库存,极大的浪费了资源,影响了生产。合理库存可以使得企业整体运作变得更为有效,更为顺畅。