Development in Information and Communications Technology (ICT) Statistics at the Australian Bureau of Statistics

This paper outlines the ICT statistical developments that the ABS has undertaken over recent years. These developments have been on both the supply side (ICT industry) and the demand side (use of IT by sector). The content of ABS ICT surveys has changed significantly over the last few years and are expected to develop further in line with industry changes and emerging policy needs.
Recent developments in household collections have been the inclusion of IT use questions in the 2001 Census of Population and Housing and in various ABS social surveys such as Children's Participation in Culture and Leisure Activities. Annual business IT use surveys are now conducted and include topics such as Internet commerce and IT security. Biennial ICT industry surveys are conducted to provide data on ICT production, imports and exports, ICT industry employment, performance and structure information. An Internet activity survey is run every six months and provides regional Internet access details and infrastructure details on Internet service providers.
A major development for 2002–03 will be the compilation of an ICT satellite account. ABS intends to produce an ICT Information Development Plan to guide its future statistical development work in the ICT field.     

软件无线电及其实现方案的研究

在介绍软件无线电的产生、基本概念和系统结构的同时，分析了实现软件无线电的关键技术，并给出了基于目前器件技术水平的中频软件无线电流程框图的折衷方案，最后指出软件无线电技术的美好前景。     

卫星通信地球站终端技术的发展

本文介绍了卫星通信地球站终端技术的发展过程,初步论述了新技术应用的环境,为今后研制卫星通信设备提供某些参考。     

电子商务环境下的内部控制与风险管理

会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。这种经过时间检验并证明行之有效的经验和专业技能是会计职业产业独特影响的知识基础。随着电子商业的发展，尽管目前尚没有统一且标准的定义，但其发展对会计职业却提出了挑战。从某种意义上讲，企业的风险评估增加了很多新的内容，而与之相对应的内部控制也需要进行必要的调整，从而实行风险管理。本文拟就电子商务环境下的内容控制和风险 管理及其手段进行分析。     

液晶显示器的应用

本文以２种具有代表性的液晶显示器为例，介绍了液晶显示器的硬件设计方法和软件编程方法。同时介绍了一种液晶显示器的汉字显示方法。     

Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081

The purpose of this article is to examine the accounting and auditing in the Spanish Royal Household between 1561 and 1808. The Royal Household was the third most important item of expenditure that the State Treasury financed, after the Army and Navy and the National Debt. On studying spending control in the Royal Household, we have rejected the idea, often advanced by historiography, that there was no spending control within this institution. On the contrary, treasurers and accountants were only able to release funds for expenditure purposes on the basis of prior authorization. However, the efficiency of spending control was very limited due to technical, administrative and, above all, social and political elements.     

Are Securitizations in Substance Sales or Secured Borrowings? Capital‐Market Evidence*

Two standard‐setting approaches have emerged globally to guide the choice of accounting for securitizations: the control and components approach (SFAS No. 125 and SFAS No. 140) and the risks and rewards transfer approach (IAS No. 39). A lack of consensus about derecognition accounting is a major impediment to achieving convergence in global standards that must be resolved. Thus, both SFAS No. 140 and IAS No. 39 will be reexamined, and evidence pertinent to the debate is timely and important. In this study, we present evidence consistent with the view of credit‐rating analysts, who view many securitizations as, in substance, secured borrowings. Specifically, for a sample of originators applying sale accounting guidance in SFAS No. 125 / 140 during the period 1997‐2003, we show that off‐balance‐sheet debt related to securitizations has, on average, the same risk‐relevance for explaining market measures of risk (that is, CAPM beta) as on‐balance‐sheet debt. We also find that, in a returns and earnings association framework, the pricing multiple on securitization gains declines as the amount of off‐balance‐sheet debt increases, implying that investors take off‐balance‐sheet debt into account when assessing the valuation‐relevance of such gains. For those who advocate the control and components approach to securitization accounting, our results suggest that, at least for frequent securitizers, the put option arising from implicit recourse is a “missing piece” that is not currently accounted for when calculating securitization gains. Our results challenge the extant measurement standards in SFAS No. 140.     

对新疆财政工作的现实思考

在市场经济条件下,财政具有优化资源配置、调节收入分配和协调经济发展等重要功能。因此,做好财政工作对经济快速发展和社会全面进步具有重要的推动作用。本文主要对新疆财政收支的基本状况、财政工作中存在的问题及新疆财政工作的特殊性进行了分析,在此基础上提出了今后新疆财政工作的基本思路。     

计算机软件的可专利性探析

如何对计算机软件提供充分而不过度的保护，这是各国立法选择和司法保护上的一个难题，也是一个国际性的问题。通过对计算机软件可专利性理论和实践的分析，可知计算机软件兼有专利权和著作权客体双重属性，并且软件专利保护优于著作权保护。本文从西方国家特别是美国对计算机软件法律保护的发展进程及其不同阶段的分析，提出了我国计算机软件专利保护的对策。     

团队软件过程的研究与实践

迄今为止 ,学术界和产业界公认CMM是进行软件过程改进和软件过程评估的一个有效的指导框架 ,但是CMM中未提供有关实现子过程域所需要的软件过程持续改进的知识和技能 ,另外 ,软件产业的成功与发展 ,与软件开发单位的过程管理和过程规范密不可分。只有熟悉PSP(个人软件过程 )和TSP(团队软件过程 ) ,才能提供实施CMM所需要的过程管理改善的效果和技能 ,因此 ,进行PSP(个人软件过程 )和TSP(团队软件过程 )的研究与实践便显得十分必要。本文着重对TSP过程进行了具体的描述。