对会计电算化环境下会计档案管理的思考

伴随着会计电算化工作在我国各企、事业单位中的普遍深入,会计电算化档案的管理工作面临着新的创新与发展.通过对会计电算化档案特点进行分析,介绍了在会计电算化环境下会计档案脱离于原计算机系统的收集方法、不同的信息载体存储介质及计算机软硬件环境下管理与保存、软件系统版本的不断升级对电算化会计档案的调阅利用.     

信息技术是会计电算化基础

随着社会科学技术的发展,计算机已成为现代化管理的一个重要标志。本文阐述了建立计算机管理信息系统及培养人才的重要性。     

用系统生成技术提高会计电算化系统的安全性

会计电算化是管理现代化的重要组成部分 ,会计电算化系统的安全性一直是管理信息系统的难点之一。根据多年实践的经验 ,提出采用系统生成技术改进提高会计电算系统的安全性 ,有助于广大中小企业会计电算化的推广应用。     

实行会计电算化应注意的问题

在我国现代化建设中,会计电算化也在不断地发展。本文提出了在实行会计电算化中,对软、硬件的配置及专业人员素质的提高等一些具体问题。     

电算化会计信息系统内部控制

会计信息系统电算化为单位带来效益的同时,也带来了与信息系统的安全性、可靠性相关的风险.因此,对系统实施严格的内部控制十分必要.电算化会计信息系统内部控制分为一般控制和应用控制.一般控制着重于系统的安全控制,应用控制着重于具体设计的过程控制.随着电子技术的飞速发展和电算化会计信息系统普及运用,内控制度中的难题不断出现,需要我们对其更加深入研究.     

信息时代的网络会计

随着因特网的普及和应用,网络会计应运而生。本文从网络会计的概念、特点、理论、目标、要求、问题和发展等方面,论述了网络会计将会得到更广泛的发展和应用,它将成为当代会计学中最有潜力的新领域。     

会计国际化下现金流量表会计的国际协调

会计的国际化同时要求现金流量表会计的国际化。通过深入理解现金流量表会计的概念,比较中西方现金流量表会计的差异,既而引出现金流量表会计国际协调的概念,并对现金流量表会计国际协调的本质等进行探讨,最后提出了我国现金流量表会计国际协调的可能战略。     

环境会计—21世纪会计界的新课题

随着可持续发展经济战略目标的实施,环境问题受到越来越多的重视,会讨如何在环境管理中发挥其作用,向有关的信息使用者提供有用的信息,这便是环境会计所研究的内容。     

环境会计初探

通过对环境会计的产生、必要性和目标的讨论，提出了环境会计在会计应用中的具体设想。     

加强环保声像档案管理工作的思考

对在目前环保档案管理中声像档案管理工作中存在的问题进行了分析,并针对这些问题提出了一些改进建议。     

关于高校教学档案的特点及其管理

教学档案是高校档案的重要组成部分,反映了高校最基本的职能活动。本文论述了高 等学校教学档案的特点、作用及其在档案管理工作中应采取的对策。     

浅谈实行环境会计的必要性

传统的会计理论由于缺乏环境意识,使人们在衡量社会经济发展与环境资源的利用与破坏之间存在片面认识,一方面是经济的飞速发展,另一方面是环境的不断恶化。当今,人类提出了并在努力实现经济可持续发展这一宏伟目标。在人们经济生活中引入环境会计制度,将有利于改变人们的传统片面认识,并有助于经济可持续发展这一目标的实现。     

高校消防管理的现状和对策

高校属消防安全重点单位。为有效地防止火灾事故的发生,本文围绕建立一整套消防管理的体系,从四方面展开系统阐述,有很强的操作性,对高校防火工作具有一定的指导意义。     

秦皇岛市"以电代煤"改善环境初探

针对秦皇岛市能源消耗中清洁能源比重较小,不利于城市环境改善的状况,提出了推行"以电代煤"来优化能源结构,改善城市环境.并对秦皇岛市"以电代煤"潜力进行了分析,提出了在居民生活、农村、商饮业、党政机关和公用事业单位推行"以电代煤"的措施.     

The problem of scale in community resource management

Scale is a fundamental variable in most community resource management programs. This is true both in terms of scale as a management concept (i.e., local, regional, and national level management) as well as a mapping concept (i.e., units on the map per unit on the ground). Julian Steward, the father of human ecology, recognized as early as 1950 that social scientists have failed to develop methods for incorporating the effect of scale in their work. This article seeks to determine whether methods used in plant and animal ecology for assessing the effects of scale are applicable to community resource management. The article reviews hierarchy theory and multiple scales, two methods (one theoretical and the other practical) for dealing with problems that span many scales. The application of these methods to community resource management programs is examined by way of an example.     

The costs and benefits of packaging waste management systems in Europe: the perspective of local authorities

Local authorities are generally in charge of household packaging waste management operations, particularly in countries with Green Dot schemes or similar extended producer responsibility systems. This leads to the need of establishing a system of financial transfers between the packaging industry and the local authorities (regarding the costs involved in selective collection and sorting). In the present study, the costs and benefits of recycling, from the perspective of local authorities, are compared for Portugal, Belgium and Italy (in Lombardia region), adopting the same economic–financial methodology. The results show that the industry is not paying the net cost of packaging waste management. If the savings attained by diverting packaging waste from other treatment operations are not considered, it seems that the industry should increase the financial support to local authorities. However, if the avoided costs with other treatments are considered as a benefit for local authorities, the costs are generally outweighed by the benefits, and the financial support could, therefore, be reduced.     

宁夏大罗山优势资源植物的开发与利用

研究了宁夏大罗山具有潜在优势的资源植物26种,以及它们各自所含的化学成分,探讨如何合理开发利用这些植物资源的途径。     

Evaluating the effects of alternative forest management plans under various physiographic settings using historical records as a reference

Using historical General Land Office record as a reference, this study employed a landscape-scale disturbance and succession model to estimate the future cumulative effects of six alternative management plans on the tree species composition for various physiographic settings for the Mark Twain National Forest in Missouri. The results indicate that over a 200-year horizon, the relative abundance of black oak and pine species groups will decrease and the relative abundance of the white oak species group will increase, regardless of management strategy. General Land Office witness tree records provide a measure of tree species composition in the period from 1800 to 1850, prior to the large-scale influx of European settlers. Compared to the tree species composition described in the General Land Office records, the six contemporary management alternatives considered all would lead to a lower abundance of pine species, a higher abundance of red/black oak species, and a slightly higher abundance of white oak species after 200 years. Impacts of management on tree species composition varied with physiographic settings. The projected relative abundance of pine differed significantly across the five physiographic classes over the first 40 years of the simulation. In the medium term (simulation years 41-100) the projected relative pine abundance differed significantly among only four physiographic classes. In the long term (simulation years 100-200) the projected relative pine abundance differed for only one physiographic class. In contrast, differences among physiographic classes in the relative abundance of black oaks and white oaks increased over time. In general, the expected long-term differences in relative tree species abundance among six proposed alternative management plans are small compared to shifts in tree species composition that have occurred from 1850 to the present.     

ITIL服务管理在环境信息系统运维中的应用初探

本文介绍了主流的运维管理ITIL框架体系,通过对吉林省环保专网的梳理和优化流程,以信息化手段提升环境管理水平,实现以环保业务为中心,提高行政服务效率,同时降低运维风险。     

Assessment of denitrification gaseous end-products in the soil profile under two water table management practices using repeated measures analysis

The denitrification process and nitrous oxide (N2O) production in the soil profile are poorly documented because most research into denitrification has concentrated on the upper soil layer (0-0.15 m). This study, undertaken during the 1999 and 2000 growing seasons, was designed to examine the effects of water table management (WTM), nitrogen (N) application rate, and depth (0.15, 0.30, and 0.45 m) on soil denitrification end-products (N2O and N2) from a corn (Zea mays L.) field. Water table management treatments were free drainage (FD) with open drains and subirrigation (SI) with a target water table depth of 0.6 m. Fertility treatments (ammonium nitrate) were 120 kg N ha(-1) (N120) and 200 kg N ha(-1) (N200). During both growing seasons greater denitrification rates were measured in SI than in FD, particularly in the surface soil (0-0.15 m) and at the intermediate (0.15-0.30 m) soil depths under N200 treatment. Greater denitrification rates under the SI treatment, however, were not accompanied with greater N2O production. The decrease in N2O production under SI was probably caused by a more complete reduction of N2O to N2, which resulted in lower N2O to (N2O + N2) ratios. Denitrification rate, N2O production and N2O to (N2O + N2) ratios were only minimally affected by N treatments, irrespective of sampling date and soil depth. Overall, half of the denitrification occurred at the 0.15- to 0.30- and 0.30- to 0.45-m soil layers, and under SI, regardless of fertility treatment level. Consequently, sampling of the 0- to 0.15-m soil layer alone may not give an accurate estimation of denitrification losses under SI practice.